Civic Intelligence

Bac Local 4 of Indiana & Kentucky

EIN 35-6606688 • 501(c)5 • Valparaiso, IN

Profile

Apprentice training and journeymen retraining.

PO Box 111Valparaiso, IN 46384

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

17th percentile

-5.0%

Higher net margin than 17% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

70th percentile

$155,841

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

23rd percentile

-1.2%

Faster asset growth than 23% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

0.7%

Faster revenue growth than 30% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,116,096

Down $38,795 (-1.2%) from 2024

Liabilities

Down

$5,143

Down $55 (-1.1%) from 2024

Net Assets

Down

$3,110,953

Down $38,740 (-1.2%) from 2024

Revenue

Up

$2,234,182

Up $16,414 (+0.7%) from 2024

Expenses

Up

$2,346,302

Up $112,332 (+5.0%) from 2024

Net Income

Down

-$112,120

Down $95,918 (-592%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2018: $1,859,973Liabilities 2018: $4,203Net Assets 2018: $1,855,7702018Assets 2019: $1,918,299Liabilities 2019: $4,177Net Assets 2019: $1,914,1222019Assets 2020: $2,224,587Liabilities 2020: $3,902Net Assets 2020: $2,220,6852020Assets 2021: $2,913,116Liabilities 2021: $4,314Net Assets 2021: $2,908,8022021Assets 2022: $2,915,213Liabilities 2022: $4,615Net Assets 2022: $2,910,5982022Assets 2023: $2,949,758Liabilities 2023: $5,151Net Assets 2023: $2,944,6072023Assets 2024: $3,154,891Liabilities 2024: $5,198Net Assets 2024: $3,149,6932024Assets 2025: $3,116,096Liabilities 2025: $5,143Net Assets 2025: $3,110,9532025

Highlighted filing

2025

Assets$3,116,096
Liabilities$5,143
Net Assets$3,110,953

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $1,580,348Expenses 2018: $1,447,529Net Income 2018: $132,8192018Revenue 2019: $1,518,761Expenses 2019: $1,487,626Net Income 2019: $31,1352019Revenue 2020: $1,629,696Expenses 2020: $1,383,781Net Income 2020: $245,9152020Revenue 2021: $2,119,131Expenses 2021: $1,515,381Net Income 2021: $603,7502021Revenue 2022: $1,992,768Expenses 2022: $1,722,750Net Income 2022: $270,0182022Revenue 2023: $1,943,233Expenses 2023: $1,955,487Net Income 2023: -$12,2542023Revenue 2024: $2,217,768Expenses 2024: $2,233,970Net Income 2024: -$16,2022024Revenue 2025: $2,234,182Expenses 2025: $2,346,302Net Income 2025: -$112,1202025

Highlighted filing

2025

Revenue$2,234,182
Expenses$2,346,302
Net Income-$112,120

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 20, 2026
Return Version
2024v5.5
Gross Receipts
$2,290,646
Mission and Program Overview

Mission

Apprentice training and journeymen retraining.

Apprentice training and journeymen retraining

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,149,693$3,110,953▼ $38,740
Investments in Publicly Traded Securities$2,080,482$2,177,560▲ $97,078
Savings and Temporary Cash Investments$638,013$547,957▼ $90,056
Land, Buildings, and Equipment, Net$424,071$378,254▼ $45,817
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,154,891$3,116,096▼ $38,795
Other Assets Total$12,125$12,125→ $0
Liabilities
Other Liabilities$5,198$5,143▼ $55
Total Liabilities$5,198$5,143▼ $55
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,149,693$3,110,953▼ $38,740
Total Liabilities and Net Assets / Fund Balance$3,154,891$3,116,096▼ $38,795

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$239,674$217,229$456,903
Equipment$76,480$187,252$263,732
Land$62,100-$62,100
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roger JonesManaging DirectorFT$101,024$54,817$155,841

Board Members and Trustees

NameTitle
Dave MurrayTrustee
Eric ColvinTrustee
Gary HubbichTrustee
Glenn HeadTrustee
Jim PridgenTrustee
Mike BerrisfordTrustee
Pat RowlesTrustee
Scott BroadyTrustee
Steve KnowlesTrustee
Tim NortonTrustee
Kevin McclanahanTrustee - Past
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,118,487
Investment Income
$86,250
Other Revenue
$29,445
Change in Net Assets
$-112,120

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,232,071
Revenue Not Reported on Financial Statements
$2,111
Revenue Not Reported on Form 990
$73,380
Total Revenue per Audited Statements
$2,305,451
Total Revenue per Form 990
$2,234,182
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,200,053
Other Expenses$1,146,249
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$753,763
Occupancy---$310,734
Pension Plan Contributions---$206,680
Other Employee Benefits---$167,287
Depreciation Depletion---$80,706
Payroll Taxes---$72,323
Fees for Services Other---$70,959
Other Expenses---$54,478
Office Expenses---$50,869
Advertising---$38,784
Insurance---$23,239
Travel---$16,981
Information Technology---$16,202
Fees for Services Accounting---$13,650
Conferences and Meetings---$11,159
Fees for Services Legal---$3,021
Fees for Service Investment Mgmnt Fees---$2,111
Total Functional Expenses$0$0$0$2,346,302

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,346,302
Expenses per Audited Statements$2,344,191
Total Expenses per Audited Statements$2,344,191
Expenses Not Reported on Financial Statements$2,111
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
Payroll Withholdings$5,143
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 8B

The fund does not have a segregated committee which acts on behalf of the governing body.

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

The form 990 is provided to the entire board of trustees and executive director prior to filing. After the board review, the form is approved and filed.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are available upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Bac Local 4 of Indiana & Kentucky
EIN
35-6606688
Phone
2195254443
Address
PO BOX 111, VALPARAISO, IN 46384

Signing Officer

Name
Steve Knowles
Title
Trustee
Phone
2195254443
Signed
2026-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Knowles
Formed
1992
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
277
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
222 INDIANAPOLIS BOULEVARD SUITE, 103, SCHERERVILLE, IN 46375
Preparer
Adam Simaga
Phone
3123680500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The fund is required to evaluate its tax positions and disclose the amount of tax liabilities if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by tax authorities. The fund 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 426 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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1649266
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2124774
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36874
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt079777
IRS990/PYOtherExpensesAmt01111259
IRS990/PYOtherRevenueAmt016358
IRS990/PYProgramServiceRevenueAmt02121633
IRS990/PYRevenuesLessExpensesAmt0-16202
IRS990/PYSalariesCompEmpBnftPaidAmt01122711
IRS990/PYTotalExpensesAmt02233970
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02217768
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-112120
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt011000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03149693
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03110953
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0638013
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0547957
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0239674
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0217229
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0456903
IRS990ScheduleD/EquipmentGrp/BookValueAmt076480
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0187252
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0263732
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02111
IRS990ScheduleD/ExpensesSubtotalAmt02344191
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt02111
IRS990ScheduleD/InvestmentExpensesNotIncldAmt02111
IRS990ScheduleD/LandGrp/BookValueAmt062100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062100
IRS990ScheduleD/NetUnrealizedGainsInvstAmt073380
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05143
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt073380
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt02111
IRS990ScheduleD/RevenueSubtotalAmt02232071
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND IS REQUIRED TO EVALUATE ITS TAX POSITIONS AND DISCLOSE THE AMOUNT OF TAX LIABILITIES IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0378254
IRS990ScheduleD/TotalExpensesPerForm990Amt02346302
IRS990ScheduleD/TotalLiabilityAmt05143
IRS990ScheduleD/TotalRevenuePerForm990Amt02234182
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02305451
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02344191
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0101024
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt036581
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt018236
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROGER JONES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0MANAGING DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0155841
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FUND DOES NOT HAVE A SEGREGATED COMMITTEE WHICH ACTS ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES AND EXECUTIVE DIRECTOR PRIOR TO FILING. AFTER THE BOARD REVIEW, THE FORM IS APPROVED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE.
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 C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03154891
IRS990/TotalAssetsEOYAmt03116096
IRS990/TotalAssetsGrp/BOYAmt03154891
IRS990/TotalAssetsGrp/EOYAmt03116096
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt0277
IRS990/TotalFunctionalExpensesGrp/TotalAmt02346302
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05198
IRS990/TotalLiabilitiesEOYAmt05143
IRS990/TotalLiabilitiesGrp/BOYAmt05198
IRS990/TotalLiabilitiesGrp/EOYAmt05143
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03149693
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03110953
IRS990/TotalOtherCompensationAmt054817
IRS990/TotalProgramServiceRevenueAmt02118487
IRS990/TotalReportableCompFromOrgAmt0101024
IRS990/TotalRevenueGrp/ExclusionAmt0115695
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02118487
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02234182
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03154891
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03116096
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt016981
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 111
IRS990/USAddress/CityNm0VALPARAISO
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046384
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE KNOWLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02195254443

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