Civic Intelligence

Local 18 Joint Apprenticeship and Training Fund

990 • Fiscal year 2023 • EIN 37-1018475

May 01, 2022 to Apr 30, 2023 • Filed on Mar 12, 2024

1811 W Altorfer DrivePeoria, IL 61615

(309) 692-5710

Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.02x

Higher debt load relative to revenue than 52% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

56th percentile

7.1%

Higher net margin than 56% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

51st percentile

4.3%

Faster asset growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

64th percentile

20%

Faster revenue growth than 64% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$860,216

Up $35,373 (+4.3%) from 2022

Net Assets

Up

$851,223

Up $26,380 (+3.2%) from 2022

Liabilities

Up

$8,993

Up $8,993 from 2022

Revenue

Up

$372,563

Up $62,957 (+20%) from 2022

Expenses

Up

$346,183

Up $89,426 (+35%) from 2022

Net Income

Down

$26,380

Down $26,469 (-50%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $773,450Liabilities 2014: $10,098Net Assets 2014: $763,3522014Assets 2015: $781,162Liabilities 2015: $1,426Net Assets 2015: $779,7362015Assets 2016: $789,795Liabilities 2016: $0Net Assets 2016: $789,7952016Assets 2017: $779,416Liabilities 2017: $0Net Assets 2017: $779,4162017Assets 2018: $788,792Liabilities 2018: $0Net Assets 2018: $788,7922018Assets 2019: $762,645Liabilities 2019: $0Net Assets 2019: $762,6452019Assets 2020: $750,515Liabilities 2020: $0Net Assets 2020: $750,5152020Assets 2021: $771,996Liabilities 2021: $0Net Assets 2021: $771,9962021Assets 2022: $824,843Liabilities 2022: $0Net Assets 2022: $824,8432022Assets 2023: $860,216Liabilities 2023: $8,993Net Assets 2023: $851,2232023Assets 2024: $875,365Liabilities 2024: $2,361Net Assets 2024: $873,0042024Assets 2025: $737,755Liabilities 2025: $4,148Net Assets 2025: $733,6072025

Highlighted filing

2023

Assets$860,216
Liabilities$8,993
Net Assets$851,223

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $250,031Expenses 2014: $225,697Net Income 2014: $24,3342014Revenue 2015: $263,173Expenses 2015: $246,789Net Income 2015: $16,3842015Revenue 2016: $276,030Expenses 2016: $265,971Net Income 2016: $10,0592016Revenue 2017: $247,083Expenses 2017: $257,462Net Income 2017: -$10,3792017Revenue 2018: $256,195Expenses 2018: $246,819Net Income 2018: $9,3762018Revenue 2019: $278,251Expenses 2019: $304,398Net Income 2019: -$26,1472019Revenue 2020: $260,481Expenses 2020: $272,611Net Income 2020: -$12,1302020Revenue 2021: $273,037Expenses 2021: $251,555Net Income 2021: $21,4822021Revenue 2022: $309,606Expenses 2022: $256,757Net Income 2022: $52,8492022Revenue 2023: $372,563Expenses 2023: $346,183Net Income 2023: $26,3802023Revenue 2024: $394,914Expenses 2024: $373,133Net Income 2024: $21,7812024Revenue 2025: $413,522Expenses 2025: $552,919Net Income 2025: -$139,3972025

Highlighted filing

2023

Revenue$372,563
Expenses$346,183
Net Income$26,380
Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Mar 12, 2024
Return Version
2022v5.0
Gross Receipts
$372,563
Mission and Program Overview

Mission

Operation of training program

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$523,385$505,441▼ $17,944
Savings and Temporary Cash Investments$301,458$354,775▲ $53,317
Total Assets$824,843$860,216▲ $35,373
Liabilities
Accounts Payable and Accrued Expenses$0$8,993▲ $8,993
Total Liabilities$0$8,993▲ $8,993
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$824,843$851,223▲ $26,380
Total Net Assets Fund Balance$824,843$851,223▲ $26,380
Total Liabilities and Net Assets / Fund Balance$824,843$860,216▲ $35,373

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$455,818$128,513$584,331
Equipment$10,439$65,909$76,348
Land$39,000-$39,000
Other Land Buildings$184$6,192$6,376
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott NimmoChairman
Mark WinklerVice Chair
Bill StieglitzTrustee
David KlauerTrustee
Dick HuddlestonTrustee
Jayme MassaTrustee
Jim MitchellTrustee
John BashamTrustee
Mike KurtizTrustee
Kyle ZellersSec/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$370,821
Investment Income
$759
Other Revenue
$983
Change in Net Assets
$26,380

Audited Revenue Reconciliation

Revenue per Audited Statements
$372,563
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$372,563
Total Revenue per Form 990
$372,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$306,208
Salaries, Compensation, and Employee Benefits$39,975
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$32,357--$32,357
Occupancy$27,421--$27,421
Other Salaries and Wages$24,840--$24,840
Depreciation Depletion$19,361--$19,361
Insurance-$15,558-$15,558
Pension Plan Contributions$12,725--$12,725
Office Expenses-$10,696-$10,696
Advertising$10,391--$10,391
Fees for Services Management-$7,275-$7,275
Fees for Services Other-$7,226-$7,226
Fees for Services Legal-$6,180-$6,180
Fees for Services Accounting-$5,700-$5,700
Payroll Taxes$2,410--$2,410
Other Expenses$1,310$2,545-$1,310
Total Functional Expenses$291,003$55,180$0$346,183

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$346,183
Total Expenses per Audited Statements$346,183
Total Expenses per Form 990$346,183
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 B, Line 11B

The plan administrator and one other trustee review and sign the form 990 prepared by the auditor and then it is electronically filed with the irs.

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

The board of trustees monitors the conflict of interest policy.

Form 990, Part VI, Section B, Line 15B

The board of trustees monitors compensation.

Form 990, Part VI, Section C, Line 19

The fund's governing documents are available upon request from the fund's office.

Filing and Contact Details

Filer

Filer Name
Local 18 Joint Apprenticeship and
EIN
37-1018475
Phone
3096925710
Address
1811 W ALTORFER DRIVE, PEORIA, IL 61615

Signing Officer

Name
Scott Nimmo
Title
Chairman
Phone
3096925710
Signed
2024-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jayme Massa
Formed
1976
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Kerber Eck & Braeckel Llp
Address
3200 ROBBINS ROAD STE 200A, SPRINGFIELD, IL 62704
Preparer
Michelle Reisner
Phone
2177890960
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

The fund uses the modified cash basis.

FORM 990, PART XII, LINE 2C:

This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The plan has recognized in the financial statements the effects of all tax positions and continually evaluates expiring statutes of limitations, audits, changes in tax law, and new authoritative rulings. The plan is not aware of any circumstances or events that make it reasonably possible that unrecognized tax benefits may increase or decrease within 12 months of the statement of net assets available for benefits date. Penalties and interest assessed by taxing authorities are included in the provision for income taxes, if applicable. There were no interest or penalties paid during 2023. The plan paid penalties of $ 740 during 2022.

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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/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt026380
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0371804
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0301458
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0354775
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0455818
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0128513
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0584331
IRS990ScheduleD/EquipmentGrp/BookValueAmt010439
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065909
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt076348
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0346183
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt039000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt039000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0184
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06192
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06376
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0372563
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN HAS RECOGNIZED IN THE FINANCIAL STATEMENTS THE EFFECTS OF ALL TAX POSITIONS AND CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE PLAN IS NOT AWARE OF ANY CIRCUMSTANCES OR EVENTS THAT MAKE IT REASONABLY POSSIBLE THAT UNRECOGNIZED TAX BENEFITS MAY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE STATEMENT OF NET ASSETS AVAILABLE FOR BENEFITS DATE. PENALTIES AND INTEREST ASSESSED BY TAXING AUTHORITIES ARE INCLUDED IN THE PROVISION FOR INCOME TAXES, IF APPLICABLE. THERE WERE NO INTEREST OR PENALTIES PAID DURING 2023. THE PLAN PAID PENALTIES OF $ 740 DURING 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0505441
IRS990ScheduleD/TotalExpensesPerForm990Amt0346183
IRS990ScheduleD/TotalRevenuePerForm990Amt0372563
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0372563
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0346183
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN ADMINISTRATOR AND ONE OTHER TRUSTEE REVIEW AND SIGN THE FORM 990 PREPARED BY THE AUDITOR AND THEN IT IS ELECTRONICALLY FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES MONITORS THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES MONITORS COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE FUND'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FUND USES THE MODIFIED CASH BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0824843
IRS990/TotalAssetsEOYAmt0860216
IRS990/TotalAssetsGrp/BOYAmt0824843
IRS990/TotalAssetsGrp/EOYAmt0860216
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055180
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0291003
IRS990/TotalFunctionalExpensesGrp/TotalAmt0346183
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt08993
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt08993
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0824843
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0851223
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0291003
IRS990/TotalProgramServiceRevenueAmt0370821
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0759
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0371804
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0372563
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0824843
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0860216
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt032357
IRS990/TravelGrp/TotalAmt032357
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01811 W ALTORFER DRIVE
IRS990/USAddress/CityNm0PEORIA
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061615
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0OPCMIA18.COM/APPRENTICESHIP
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT NIMMO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03096925710
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL 18 JOINT APPRENTICESHIP AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRAINING FUND

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