Civic Intelligence

Greater Cleveland Pipe Fitting Industry Training Fund

990 • Fiscal year 2018 • EIN 34-1086741

May 01, 2017 to Apr 30, 2018 • Filed on Mar 05, 2019

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

55th percentile

0.12x

Higher debt load relative to assets than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

46th percentile

0.08x

Higher debt load relative to revenue than 46% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

25th percentile

-6.8%

Higher net margin than 25% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

90th percentile

$207,391

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 17.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

18th percentile

-7.2%

Faster asset growth than 18% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

58th percentile

7.5%

Faster revenue growth than 58% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$768,127

Down $59,704 (-7.2%) from 2017

Net Assets

Down

$677,391

Down $70,393 (-9.4%) from 2017

Liabilities

Up

$90,736

Up $10,689 (+13%) from 2017

Revenue

Up

$1,186,108

Up $82,910 (+7.5%) from 2017

Expenses

Up

$1,266,171

Up $33,704 (+2.7%) from 2017

Net Income

Up

-$80,063

Up $49,206 (+38%) from 2017

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

2018

Assets$768,127
Liabilities$90,736
Net Assets$677,391

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

2018

Revenue$1,186,108
Expenses$1,266,171
Net Income-$80,063
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Mar 5, 2019
Return Version
2017v2.3
Gross Receipts
$1,198,683
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$747,784$677,391▼ $70,393
Savings and Temporary Cash Investments$66,449$417,183▲ $350,734
Investments in Publicly Traded Securities$509,190$112,003▼ $397,187
Accounts Receivable$82,335$96,367▲ $14,032
Land, Buildings, and Equipment, Net$100,253$68,520▼ $31,733
Cash and Non-Interest-Bearing Accounts$62,880$67,330▲ $4,450
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$827,831$768,127▼ $59,704
Liabilities
Accounts Payable and Accrued Expenses$60,457$63,842▲ $3,385
Other Liabilities$19,590$26,894▲ $7,304
Total Liabilities$80,047$90,736▲ $10,689
Net Assets / Fund Balance
Total Net Assets Fund Balance$747,784$677,391▼ $70,393
Total Liabilities and Net Assets / Fund Balance$827,831$768,127▼ $59,704

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$45,873$395,468$441,341
Leasehold Improvements$9,102$29,539$38,641
Other Land Buildings$13,545$6,278$19,823
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul ArnoldCoordinatorFT$152,614$54,777$207,391

Board Members and Trustees

NameTitle
Mike BrandtChairman
Annie SterleTrustee
Kevin WallaceTrustee
Neil GieringTrustee
Rick BukovecTrustee
Russ DemagallTrustee
Don OlsSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,131,918
Investment Income
$2,669
Other Revenue
$51,521
Change in Net Assets
$-80,063

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,186,108
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$9,670
Total Revenue per Audited Statements
$1,195,778
Total Revenue per Form 990
$1,186,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$787,365
Other Expenses$478,806
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Pension Plan Contributions$328,882--$328,882
Other Salaries and Wages$317,741--$317,741
Current Officers, Directors, Trustees, and Key Employees$100,077--$100,077
Occupancy$92,669--$92,669
Payroll Taxes$40,665--$40,665
Office Expenses$34,563--$34,563
Depreciation Depletion$31,733--$31,733
Travel$31,152--$31,152
Fees for Services Accounting$14,426--$14,426
Other Expenses$6,910--$6,910
Insurance$6,200--$6,200
Fees for Services Other$4,800--$4,800
Advertising$2,940--$2,940
All Other Expenses$1,622--$1,622
Fees for Services Legal$903--$903
Total Functional Expenses$1,266,171$0$0$1,266,171

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,266,171
Total Expenses per Audited Statements$1,266,171
Total Expenses per Form 990$1,266,171
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$26,894
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
2019-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Arnold
Formed
1971
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
0
Employees
16
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 439 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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IRS990/SavingsAndTempCashInvstGrp/BOYAmt066449
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0417183
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01131918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01046348
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01029571
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0956638
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0884230
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05048705
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0105
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03864
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07672
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09737
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011231
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt032609
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.64060
IRS990ScheduleA/PublicSupportPY170Pct00.48660
IRS990ScheduleA/PublicSupportTotal170Amt03255331
IRS990ScheduleA/SubstantialContributorsTotAmt01793374
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01131918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01046348
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01029571
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0956638
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0884230
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05048705
IRS990ScheduleA/TotalSupportAmt05081314
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt045873
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0395468
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0441341
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01266171
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09102
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029539
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt038641
IRS990ScheduleD/NetUnrealizedGainsInvstAmt09670
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013545
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06278
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026894
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES
IRS990ScheduleD/RevenueNotReportedAmt09670
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01186108
IRS990ScheduleD/TotalBookValueLandBuildingsAmt068520
IRS990ScheduleD/TotalExpensesPerForm990Amt01266171
IRS990ScheduleD/TotalLiabilityAmt026894
IRS990ScheduleD/TotalRevenuePerForm990Amt01186108
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01195778
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01266171
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0152614
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt020864
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt033913
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PAUL ARNOLD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0207391
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/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0827831
IRS990/TotalAssetsEOYAmt0768127
IRS990/TotalAssetsGrp/BOYAmt0827831
IRS990/TotalAssetsGrp/EOYAmt0768127
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01266171
IRS990/TotalFunctionalExpensesGrp/TotalAmt01266171
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt080047
IRS990/TotalLiabilitiesEOYAmt090736
IRS990/TotalLiabilitiesGrp/BOYAmt080047
IRS990/TotalLiabilitiesGrp/EOYAmt090736
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0747784
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0677391
IRS990/TotalOtherCompensationAmt054777
IRS990/TotalProgramServiceExpensesAmt01266171
IRS990/TotalProgramServiceRevenueAmt01131918
IRS990/TotalReportableCompFromOrgAmt0152614
IRS990/TotalRevenueGrp/ExclusionAmt0105
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01186003
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01186108
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0827831
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0768127
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt031152
IRS990/TravelGrp/TotalAmt031152
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06305 HALLE DRIVE
IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044125

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
2018Detailed filing. Detailed filing data is available for this year.$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