Civic Intelligence

Plumbers Local 210

990 • Fiscal year 2023 • EIN 32-0047529

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 31, 2024

2901 E 83rd PlaceMerrillville, IN 46410

(219) 942-7224

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

73rd percentile

0.16x

Higher debt load relative to assets than 73% of similar nonprofits.

2023 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

74th percentile

0.15x

Higher debt load relative to revenue than 74% of similar nonprofits.

2023 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2023

Net Margin

26th percentile

-5.3%

Higher net margin than 26% of similar nonprofits.

2023 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$212,666

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2023 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2023

Asset Growth

24th percentile

-2.5%

Faster asset growth than 24% of similar nonprofits.

2023 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

13%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$5,449,336

Down $139,797 (-2.5%) from 2022

Net Assets

Down

$4,561,735

Down $70,760 (-1.5%) from 2022

Liabilities

Down

$887,601

Down $69,037 (-7.2%) from 2022

Revenue

Up

$5,749,975

Up $644,561 (+13%) from 2022

Expenses

Up

$6,056,673

Up $587,170 (+11%) from 2022

Net Income

Up

-$306,698

Up $57,391 (+16%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2019: $6,715,386Liabilities 2019: $692,694Net Assets 2019: $6,022,6922019Assets 2020: $6,466,071Liabilities 2020: $232,005Net Assets 2020: $6,234,0662020Assets 2021: $5,907,185Liabilities 2021: $397,641Net Assets 2021: $5,509,5442021Assets 2022: $5,589,133Liabilities 2022: $956,638Net Assets 2022: $4,632,4952022Assets 2023: $5,449,336Liabilities 2023: $887,601Net Assets 2023: $4,561,7352023Assets 2024: $6,463,959Liabilities 2024: $828,847Net Assets 2024: $5,635,1122024

Highlighted filing

2023

Assets$5,449,336
Liabilities$887,601
Net Assets$4,561,735

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $4,361,186Expenses 2019: $4,196,324Net Income 2019: $164,8622019Revenue 2020: $4,491,807Expenses 2020: $4,556,240Net Income 2020: -$64,4332020Revenue 2021: $4,711,832Expenses 2021: $5,541,215Net Income 2021: -$829,3832021Revenue 2022: $5,105,414Expenses 2022: $5,469,503Net Income 2022: -$364,0892022Revenue 2023: $5,749,975Expenses 2023: $6,056,673Net Income 2023: -$306,6982023Revenue 2024: $6,549,064Expenses 2024: $5,621,492Net Income 2024: $927,5722024

Highlighted filing

2023

Revenue$5,749,975
Expenses$6,056,673
Net Income-$306,698
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 31, 2024
Return Version
2023v5.1
Gross Receipts
$8,198,075
Mission and Program Overview

Mission

To provide health benefits.

To provide health benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,632,495$4,561,735▼ $70,760
Investments in Publicly Traded Securities$3,139,983$3,014,805▼ $125,178
Cash and Non-Interest-Bearing Accounts$1,161,979$1,231,841▲ $69,862
Accounts Receivable$541,028$567,276▲ $26,248
Land, Buildings, and Equipment, Net$288,976$246,065▼ $42,911
Prepaid Expenses and Deferred Charges$82,225$83,402▲ $1,177
Savings and Temporary Cash Investments$36,892$44,323▲ $7,431
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$5,589,133$5,449,336▼ $139,797
Other Assets Total$338,050$261,624▼ $76,426
Liabilities
Other Liabilities$933,819$831,087▼ $102,732
Deferred Revenue$22,122$31,901▲ $9,779
Accounts Payable and Accrued Expenses$697$24,613▲ $23,916
Total Liabilities$956,638$887,601▼ $69,037
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,632,495$4,561,735▼ $70,760
Total Liabilities and Net Assets / Fund Balance$5,589,133$5,449,336▼ $139,797

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$234,666$124,885$359,551
Equipment$11,399$28,953$40,352
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Melody KaluzaFund Manager - PastPT$86,671$86,671
Kayla PageFund Manager - NewPT$76,388$76,388

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Everside Health LLCEmployee Health Provider210 N DAMEN AVE STE F, Chicago, IL 60647$299,082
Allied Benefit Systems INCHealth Claims Processing200 W ADAMS STREET, Chicago, IL 60606$206,367
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,650,188
Investment Income
$97,287
Other Revenue
$2,500
Change in Net Assets
$-306,698

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,740,551
Revenue Not Reported on Financial Statements
$9,424
Revenue Not Reported on Form 990
$235,938
Total Revenue per Audited Statements
$5,976,489
Total Revenue per Form 990
$5,749,975
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$223,289
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$5,833,384
Depreciation Depletion---$42,911
Fees for Services Accounting---$36,585
Fees for Services Other---$33,836
Fees for Services Legal---$20,154
Fees for Service Investment Mgmnt Fees---$9,424
Insurance---$5,391
Other Expenses---$2,976
Office Expenses---$14
Total Functional Expenses$0$0$0$6,056,673

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,056,673
Expenses per Audited Statements$6,047,249
Total Expenses per Audited Statements$6,047,249
Expenses Not Reported on Financial Statements$9,424
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lockbox Contributions Not Yet Remitted$692,411
Due to Related Organization$82,705
Lease Liability$55,971
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The organization has no committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The form 990 is provided to the governing body (board of trustees) for their review. After their review the form is approved and filed.

Form 990, Part VI, Section B, Line 12C

The fund has a conflict of interest policy to help ensure that any actual or potential conflicts of interest are disclosed and addressed on a timely basis. It is the duty of the fund trustees and employees to identify actual or potential conflicts. In connection with an actual or potential conflict, the party-in-interest (or interested party) will immediately disclose to the board of trustees the existence of such conflict. Upon disclosure, the board of trustees will determine if there is in fact a conflict. The board of trustees monitors and enforces compliance with the conflict of interest policy.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available upon request at the fund office.

Filing and Contact Details

Filer

Filer Name
Plumbers Local 210
EIN
32-0047529
Phone
2199427224
Address
2901 E 83RD PLACE, MERRILLVILLE, IN 46410

Signing Officer

Name
Salvador Espino
Title
Trustee
Phone
2199427224
Signed
2024-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Salvador Espino
Formed
2003
Legal Domicile
In
Voting Board Members
6
Independent Board Members
5
Employees
12
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
222 INDIANAPOLIS BLVD SUITE 103, SCHERERVILLE, IN 46375
Preparer
Adam Simaga
Phone
2198361065
Supplemental Narrative

Additional Explanations

FORM 990, PAGE LINE 5, PAGE 5 LINE 2A AND PAGE 10 LINE 24:

The reporting entity shares an employee with plumbers local union no. 210. The local union. The welfare fund's share of salary and related expenses for this employee appears on page 10, line 24 as shared employee. The number of employees reported on w-3 for part v question 2a includes the number of plan participants who received third party sick pay from this fund during the year.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require the plan to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by tax authorities. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 554 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt255971
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOCKBOX CONTRIBUTIONS NOT YET REMITTED
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO RELATED ORGANIZATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt0235938
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt09424
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE GOVERNING BODY (BOARD OF TRUSTEES) FOR THEIR REVIEW. AFTER THEIR REVIEW THE FORM IS APPROVED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FUND HAS A CONFLICT OF INTEREST POLICY TO HELP ENSURE THAT ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ARE DISCLOSED AND ADDRESSED ON A TIMELY BASIS. IT IS THE DUTY OF THE FUND TRUSTEES AND EMPLOYEES TO IDENTIFY ACTUAL OR POTENTIAL CONFLICTS. IN CONNECTION WITH AN ACTUAL OR POTENTIAL CONFLICT, THE PARTY-IN-INTEREST (OR INTERESTED PARTY) WILL IMMEDIATELY DISCLOSE TO THE BOARD OF TRUSTEES THE EXISTENCE OF SUCH CONFLICT. UPON DISCLOSURE, THE BOARD OF TRUSTEES WILL DETERMINE IF THERE IS IN FACT A CONFLICT. THE BOARD OF TRUSTEES MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE FUND OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE REPORTING ENTITY SHARES AN EMPLOYEE WITH PLUMBERS LOCAL UNION NO. 210. THE LOCAL UNION. THE WELFARE FUND'S SHARE OF SALARY AND RELATED EXPENSES FOR THIS EMPLOYEE APPEARS ON PAGE 10, LINE 24 AS SHARED EMPLOYEE. THE NUMBER OF EMPLOYEES REPORTED ON W-3 FOR PART V QUESTION 2A INCLUDES THE NUMBER OF PLAN PARTICIPANTS WHO RECEIVED THIRD PARTY SICK PAY FROM THIS FUND DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE LINE 5, PAGE 5 LINE 2A AND PAGE 10 LINE 24:
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt3CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt4CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt5CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt6CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt7CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt8CONTRIBUTING EMPLOYER
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt11CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt12CONTRIBUTING EMPLOYER
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt20CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt21CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt22CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt23CONTRIBUTING EMPLOYER
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt30CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt31CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt32CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt33CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0A T PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1ARCTIC ENGINEERING CO INC

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