Civic Intelligence

United Brotherhood of Carpenters Local 232

990 • Fiscal year 2014 • EIN 35-0215235

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 01, 2014

1520 Profit Dr46808

(260) 484-1803

Siviq Scores

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

Liabilities / Assets

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

13th percentile

-16%

Higher net margin than 13% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

58th percentile

$3,266

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

23rd percentile

-8.4%

Faster asset growth than 23% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$387,296

Down $82,231 (-18%) from 2012

Net Assets

Down

$385,342

Down $82,582 (-18%) from 2012

Liabilities

Up

$1,954

Up $351 (+22%) from 2012

Revenue

$217,230

No earlier filing loaded for comparison.

Expenses

Down

$252,882

Down $15,179 (-5.7%) from 2012

Net Income

-$35,652

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $492,367Liabilities 2011: $1,546Net Assets 2011: $490,8212011Assets 2012: $469,527Liabilities 2012: $1,603Net Assets 2012: $467,9242012Assets 2014: $387,296Liabilities 2014: $1,954Net Assets 2014: $385,3422014Assets 2015: $330,686Liabilities 2015: $1,818Net Assets 2015: $328,8682015Assets 2016: $319,635Liabilities 2016: $1,528Net Assets 2016: $318,1072016Assets 2017: $300,119Liabilities 2017: $2,055Net Assets 2017: $298,0642017Assets 2018: $300,596Liabilities 2018: $1,460Net Assets 2018: $299,1362018Assets 2019: $306,990Liabilities 2019: $2,205Net Assets 2019: $304,7852019Assets 2020: $314,606Liabilities 2020: $3,488Net Assets 2020: $311,1182020Assets 2021: $295,748Liabilities 2021: $1,014Net Assets 2021: $294,7342021Assets 2022: $339,222Liabilities 2022: $1,030Net Assets 2022: $338,1922022Assets 2023: $385,369Liabilities 2023: $2,594Net Assets 2023: $382,7752023Assets 2025: $472,641Liabilities 2025: $753Net Assets 2025: $471,8882025

Highlighted filing

2014

Assets$387,296
Liabilities$1,954
Net Assets$385,342

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $266,5632011Expenses 2012: $268,0612012Revenue 2014: $217,230Expenses 2014: $252,882Net Income 2014: -$35,6522014Revenue 2015: $209,027Expenses 2015: $265,501Net Income 2015: -$56,4742015Revenue 2016: $235,906Expenses 2016: $246,667Net Income 2016: -$10,7612016Revenue 2017: $233,256Expenses 2017: $253,299Net Income 2017: -$20,0432017Revenue 2018: $249,538Expenses 2018: $248,466Net Income 2018: $1,0722018Revenue 2019: $267,495Expenses 2019: $261,846Net Income 2019: $5,6492019Revenue 2020: $274,194Expenses 2020: $267,861Net Income 2020: $6,3332020Revenue 2021: $240,255Expenses 2021: $256,639Net Income 2021: -$16,3842021Revenue 2022: $270,448Expenses 2022: $226,990Net Income 2022: $43,4582022Revenue 2023: $338,569Expenses 2023: $293,986Net Income 2023: $44,5832023Revenue 2025: $327,543Expenses 2025: $308,614Net Income 2025: $18,9292025

Highlighted filing

2014

Revenue$217,230
Expenses$252,882
Net Income-$35,652
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 1, 2014
Return Version
2013v3.0
Gross Receipts
$217,230
Mission and Program Overview

Mission

Promotes and protects the interest of its members, encourages the apprentice system and higherstandard of skill, supports reasonable hours and adequate pay. Assists members in procuring employment and protects them by legal and proper means against injustices. Endeavors to improve the moral, social and intellectual conditions of the members.

The organization's purpose is to serve its members by representing them in labor and to assist in securing employment opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$245,996$228,985▼ $17,011
Savings and Temporary Cash Investments$101,962$102,229▲ $267
Cash and Non-Interest-Bearing Accounts$64,297$45,423▼ $18,874
Inventories for Sale or Use$10,436$10,659▲ $223
Total Assets$422,691$387,296▼ $35,395
Liabilities
Other Liabilities$1,697$1,954▲ $257
Total Liabilities$1,697$1,954▲ $257
Net Assets / Fund Balance
Unrestricted Net Assets$420,994$385,342▼ $35,652
Total Net Assets Fund Balance$420,994$385,342▼ $35,652
Total Liabilities and Net Assets / Fund Balance$422,691$387,296▼ $35,395

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$187,408$326,187$513,595
Land$40,912-$40,912
Equipment$665$35,385$36,050
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ryan MarbachTrustee$3,266$3,266
Bruce StarkTrustee$2,956$2,956
Ronald ClementsPresident$2,602$2,602
Thomas CaseFinancial Secretary$2,317$2,317
William KleinRecording Secretary$2,317$2,317
Michael LauerTrustee$2,316$2,316
David StraubVice President$2,279$2,279
Tyler HolbrookWarden$952$952
Steve GarnerConductor$572$572
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$215,404
Investment Income
$268
Other Revenue
$1,558
Change in Net Assets
$-35,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,213
Salaries, Compensation, and Employee Benefits$65,669
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$56,598
Depreciation Depletion---$17,012
Advertising---$8,983
Occupancy---$8,577
Insurance---$7,964
Office Expenses---$7,088
Conferences and Meetings---$7,044
Payroll Taxes---$6,634
Other Expenses---$6,208
Fees for Services Other---$2,883
Other Employee Benefits---$2,437
All Other Expenses---$913
Total Functional Expenses$0$0$0$252,882
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,954
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 7A

All officers of the union are elected by the membership body for 3 year terms.

Form 990, Part VI, Section B, Line 11

A completed form 990 is reviewed by the financial secretary and finance committee prior to submitting to the internal revenue service.

Form 990, Part VI, Section C, Line 18

The union makes organizing documents and recent form 990 available upon written request.

Form 990, Part VI, Section C, Line 19

The union makes organizing documents and recent form 990 available upon written request.

Filing and Contact Details

Filer

EIN
35-0215235
Phone
2604841803

Signing Officer

Name
Ronald Clements
Title
President
Phone
2604841803
Signed
2014-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald Clements
Formed
1900
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
13
Volunteers
0

Preparer

Preparer
Terry D Brumley CPA
Phone
7652843384
Supplemental Narrative

Additional Explanations

Form 990, Part XII

The local uses the modified cash basis of accounting. Revenue is recognized when received and expenses are recognized when paid. The local does capitalize fixed assets and depreciations over the estimated useful lives.

Raw XML Appendix340 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/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
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IRS990/MissionDesc0PROMOTES AND PROTECTS THE INTEREST OF ITS MEMBERS, ENCOURAGES THE APPRENTICE SYSTEM AND HIGHERSTANDARD OF SKILL, SUPPORTS REASONABLE HOURS AND ADEQUATE PAY. ASSISTS MEMBERS IN PROCURING EMPLOYMENT AND PROTECTS THEM BY LEGAL AND PROPER MEANS AGAINST INJUSTICES. ENDEAVORS TO IMPROVE THE MORAL, SOCIAL AND INTELLECTUAL CONDITIONS OF THE MEMBERS.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION FROM TIME TO TIME CONTRIBUTES MONEY TO POLITICAL CAUSES THAT SUPPORT SIMILAR GOALS AND COMMUNICATES WITH ELECTED OFFICIALS CONCERNING LEGISLATION AFFECTING THE INDUSTRY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OFFICERS OF THE UNION ARE ELECTED BY THE MEMBERSHIP BODY FOR 3 YEAR TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COMPLETED FORM 990 IS REVIEWED BY THE FINANCIAL SECRETARY AND FINANCE COMMITTEE PRIOR TO SUBMITTING TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE UNION MAKES ORGANIZING DOCUMENTS AND RECENT FORM 990 AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE UNION MAKES ORGANIZING DOCUMENTS AND RECENT FORM 990 AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LOCAL USES THE MODIFIED CASH BASIS OF ACCOUNTING. REVENUE IS RECOGNIZED WHEN RECEIVED AND EXPENSES ARE RECOGNIZED WHEN PAID. THE LOCAL DOES CAPITALIZE FIXED ASSETS AND DEPRECIATIONS OVER THE ESTIMATED USEFUL LIVES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII
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IRS990/TotalAssetsEOYAmt0387296
IRS990/TotalAssetsGrp/BOYAmt0422691
IRS990/TotalAssetsGrp/EOYAmt0387296
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/TotalAmt0252882
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01697
IRS990/TotalLiabilitiesEOYAmt01954
IRS990/TotalLiabilitiesGrp/BOYAmt01697
IRS990/TotalLiabilitiesGrp/EOYAmt01954
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0420994
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0385342
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0215404
IRS990/TotalReportableCompFromOrgAmt019577
IRS990/TotalRevenueGrp/ExclusionAmt0268
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0216962
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0217230
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0422691
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0387296
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0420994
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0385342
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101520 PROFIT DR
IRS990/USAddress/City0FORT WAYNE
IRS990/USAddress/State0IN
IRS990/USAddress/ZIPCode046808
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD CLEMENTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02604841803
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine10UNITED BROTHERHOOD OF CARPENTERS LOCAL 232
ReturnHeader/Filer/BusinessNameControlTxt0UNIT
ReturnHeader/Filer/EIN0350215235
ReturnHeader/Filer/PhoneNum02604841803
ReturnHeader/Filer/USAddress/AddressLine101520 PROFIT DR
ReturnHeader/Filer/USAddress/City0FORT WAYNE
ReturnHeader/Filer/USAddress/State0IN
ReturnHeader/Filer/USAddress/ZIPCode046808
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0350905017
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WHITINGER & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101100 W WHITE RIVER BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0MUNCIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0473033776
ReturnHeader/PreparerPersonGrp/PhoneNum07652843384
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY D BRUMLEY CPA
ReturnHeader/ReturnTs02014-10-14T09:54:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.73$0.01$4.72$3.28$3.09$0.19
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$0.03$3.83$3.39$2.94$0.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.39$0.01$3.38$2.70$2.27$0.43
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$0.01$2.95$2.40$2.57$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.03$3.11$2.74$2.68$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.02$3.05$2.67$2.62$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.01$0.01$2.99$2.50$2.48$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.00$0.02$2.98$2.33$2.53$0.20
2016Detailed filing. Detailed filing data is available for this year.$3.20$0.02$3.18$2.36$2.47$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.31$0.02$3.29$2.09$2.66$0.56
2014Detailed filing. Detailed filing data is available for this year.$3.87$0.02$3.85$2.17$2.53$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.70$0.02$4.68$2.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.92$0.02$4.91$2.67
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)5 • <$500k nonprofits