Civic Intelligence

Greater Cleveland Pipe Fitting Industry Training Fund

990 • Fiscal year 2019 • EIN 34-1086741

May 01, 2018 to Apr 30, 2019 • Filed on Feb 27, 2020

6305 Halle DriveCleveland, OH 44125

(216) 524-8334

Siviq Scores

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

Liabilities / Assets

65th percentile

0.20x

Higher debt load relative to assets than 65% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

59th percentile

0.14x

Higher debt load relative to revenue than 59% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

61st percentile

7.9%

Higher net margin than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

84th percentile

$153,481

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

86th percentile

31%

Faster asset growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

77th percentile

24%

Faster revenue growth than 77% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,006,749

Up $238,622 (+31%) from 2018

Net Assets

Up

$806,725

Up $129,334 (+19%) from 2018

Liabilities

Up

$200,024

Up $109,288 (+120%) from 2018

Revenue

Up

$1,472,396

Up $286,288 (+24%) from 2018

Expenses

Up

$1,355,769

Up $89,598 (+7.1%) from 2018

Net Income

Up

$116,627

Up $196,690 (+246%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2013: $1,255,376Liabilities 2013: $67,757Net Assets 2013: $1,187,6192013Assets 2014: $1,228,607Liabilities 2014: $62,163Net Assets 2014: $1,166,4442014Assets 2015: $1,164,511Liabilities 2015: $84,337Net Assets 2015: $1,080,1742015Assets 2016: $922,688Liabilities 2016: $69,017Net Assets 2016: $853,6712016Assets 2017: $827,831Liabilities 2017: $80,047Net Assets 2017: $747,7842017Assets 2018: $768,127Liabilities 2018: $90,736Net Assets 2018: $677,3912018Assets 2019: $1,006,749Liabilities 2019: $200,024Net Assets 2019: $806,7252019Assets 2020: $1,092,181Liabilities 2020: $50,595Net Assets 2020: $1,041,5862020Assets 2021: $1,509,890Liabilities 2021: $72,296Net Assets 2021: $1,437,5942021Assets 2022: $1,818,359Liabilities 2022: $79,449Net Assets 2022: $1,738,9102022Assets 2023: $2,380,242Liabilities 2023: $56,029Net Assets 2023: $2,324,2132023Assets 2024: $3,104,677Liabilities 2024: $60,979Net Assets 2024: $3,043,6982024Assets 2025: $4,030,814Liabilities 2025: $70,555Net Assets 2025: $3,960,2592025

Highlighted filing

2019

Assets$1,006,749
Liabilities$200,024
Net Assets$806,725

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $1,034,8132013Revenue 2014: $1,047,284Expenses 2014: $1,068,459Net Income 2014: -$21,1752014Revenue 2015: $1,069,816Expenses 2015: $1,156,086Net Income 2015: -$86,2702015Revenue 2016: $1,150,800Expenses 2016: $1,285,396Net Income 2016: -$134,5962016Revenue 2017: $1,103,198Expenses 2017: $1,232,467Net Income 2017: -$129,2692017Revenue 2018: $1,186,108Expenses 2018: $1,266,171Net Income 2018: -$80,0632018Revenue 2019: $1,472,396Expenses 2019: $1,355,769Net Income 2019: $116,6272019Revenue 2020: $1,403,247Expenses 2020: $1,166,939Net Income 2020: $236,3082020Revenue 2021: $1,528,321Expenses 2021: $1,189,455Net Income 2021: $338,8662021Revenue 2022: $1,535,802Expenses 2022: $1,196,196Net Income 2022: $339,6062022Revenue 2023: $1,825,552Expenses 2023: $1,235,542Net Income 2023: $590,0102023Revenue 2024: $1,986,741Expenses 2024: $1,344,288Net Income 2024: $642,4532024Revenue 2025: $2,290,020Expenses 2025: $1,473,831Net Income 2025: $816,1892025

Highlighted filing

2019

Revenue$1,472,396
Expenses$1,355,769
Net Income$116,627
Jump To
Filing Snapshot
Filing Period
May 1, 2018 to Apr 30, 2019
Signed
Feb 27, 2020
Return Version
2018v3.1
Gross Receipts
$1,472,396
Mission and Program Overview

Mission

Training and instruction of pipe fitters.

Training and instruction of pipefitters

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$677,391$806,725▲ $129,334
Investments in Publicly Traded Securities$112,003$577,504▲ $465,501
Savings and Temporary Cash Investments$417,183$220,923▼ $196,260
Accounts Receivable$96,367$105,264▲ $8,897
Land, Buildings, and Equipment, Net$68,520$60,827▼ $7,693
Cash and Non-Interest-Bearing Accounts$67,330$35,507▼ $31,823
Prepaid Expenses and Deferred Charges$6,724$6,724→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$768,127$1,006,749▲ $238,622
Liabilities
Accounts Payable and Accrued Expenses$63,842$168,805▲ $104,963
Other Liabilities$26,894$31,219▲ $4,325
Total Liabilities$90,736$200,024▲ $109,288
Net Assets / Fund Balance
Total Net Assets Fund Balance$677,391$806,725▲ $129,334
Total Liabilities and Net Assets / Fund Balance$768,127$1,006,749▲ $238,622

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$42,775$429,313$472,088
Leasehold Improvements$8,471$30,170$38,641
Other Land Buildings$9,581$10,242$19,823
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul ArnoldFormer CoordinatorFT$101,758$51,723$153,481
Jeff GulleyCoordinatorFT$3,554$2,106$5,660

Board Members and Trustees

NameTitle
Don OlsChairman
Annie SterleTrustee
Kevin WallaceTrustee
Mike BrandtTrustee
Rick BukovecTrustee
Russ DemagallTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,387,048
Investment Income
$6,255
Other Revenue
$79,093
Change in Net Assets
$116,627

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,472,396
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$12,707
Total Revenue per Audited Statements
$1,485,103
Total Revenue per Form 990
$1,472,396
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$809,522
Other Expenses$546,247
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Pension Plan Contributions$355,132--$355,132
Other Salaries and Wages$318,875--$318,875
Current Officers, Directors, Trustees, and Key Employees$106,612--$106,612
Occupancy$96,077--$96,077
Office Expenses$40,727--$40,727
Depreciation Depletion$38,440--$38,440
Payroll Taxes$28,903--$28,903
Travel$26,346--$26,346
Fees for Services Accounting$10,215--$10,215
Other Expenses$8,384--$8,384
Insurance$8,096--$8,096
Advertising$5,880--$5,880
Fees for Services Other$5,199--$5,199
All Other Expenses$3,938--$3,938
Fees for Services Legal$370--$370
Total Functional Expenses$1,355,769$0$0$1,355,769

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,355,769
Total Expenses per Audited Statements$1,355,769
Total Expenses per Form 990$1,355,769
Expenses Not Reported on Financial Statements$0
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Taxes$31,219
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The organization is provided a copy of the form 990 for review before actual filing of the return.

Form 990, Part VI, Section C, Line 19

The organizations documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Greater Cleveland Pipefitting Industry
EIN
34-1086741
Phone
2165248334
Address
6305 HALLE DRIVE, CLEVELAND, OH 44125

Signing Officer

Name
Paul Arnold
Title
Coordinator
Phone
2165248334
Signed
2020-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Gulley
Formed
1971
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
0
Employees
15
Volunteers
0

Preparer

Firm
Rea & Associates Inc
Address
6300 ROCKSIDE RD, CLEVELAND, OH 44131
Preparer
Daniel B Holben CPA
Phone
2165732330
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The oversight process has not changed from prior year.

Raw XML AppendixShowing 400 of 437 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01387048
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01131918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01046348
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01029571
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0956638
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05551523
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06255
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0105
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03864
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07672
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09737
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt027633
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79170
IRS990ScheduleA/PublicSupportPY170Pct00.64060
IRS990ScheduleA/PublicSupportTotal170Amt04417106
IRS990ScheduleA/SubstantialContributorsTotAmt01134417
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01387048
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01131918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01046348
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01029571
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0956638
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05551523
IRS990ScheduleA/TotalSupportAmt05579156
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt042775
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0429313
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0472088
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01355769
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08471
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt030170
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt038641
IRS990ScheduleD/NetUnrealizedGainsInvstAmt012707
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09581
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010242
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt031219
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES
IRS990ScheduleD/RevenueNotReportedAmt012707
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01472396
IRS990ScheduleD/TotalBookValueLandBuildingsAmt060827
IRS990ScheduleD/TotalExpensesPerForm990Amt01355769
IRS990ScheduleD/TotalLiabilityAmt031219
IRS990ScheduleD/TotalRevenuePerForm990Amt01472396
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01485103
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01355769
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0101758
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt021408
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt030315
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PAUL ARNOLD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0153481
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW BEFORE ACTUAL FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0768127
IRS990/TotalAssetsEOYAmt01006749
IRS990/TotalAssetsGrp/BOYAmt0768127
IRS990/TotalAssetsGrp/EOYAmt01006749
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01355769
IRS990/TotalFunctionalExpensesGrp/TotalAmt01355769
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt090736
IRS990/TotalLiabilitiesEOYAmt0200024
IRS990/TotalLiabilitiesGrp/BOYAmt090736
IRS990/TotalLiabilitiesGrp/EOYAmt0200024
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0677391
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0806725
IRS990/TotalOtherCompensationAmt053829
IRS990/TotalProgramServiceExpensesAmt01355769
IRS990/TotalProgramServiceRevenueAmt01387048
IRS990/TotalReportableCompFromOrgAmt0105312
IRS990/TotalRevenueGrp/ExclusionAmt06255
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01466141
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01472396
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0768127
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01006749
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt026346
IRS990/TravelGrp/TotalAmt026346
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06305 HALLE DRIVE
IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044125
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.03$0.07$3.96$2.29$1.47$0.82
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$0.06$3.04$1.99$1.34$0.64
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.06$2.32$1.83$1.24$0.59
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.08$1.74$1.54$1.20$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.07$1.44$1.53$1.19$0.34
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.05$1.04$1.40$1.17$0.24
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.20$0.81$1.47$1.36$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.09$0.68$1.19$1.27$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.08$0.75$1.10$1.23$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.07$0.85$1.15$1.29$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.08$1.08$1.07$1.16$0.09
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.06$1.17$1.05$1.07$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.07$1.19$1.03