Civic Intelligence

Detroit Carpentry Joint Apprentice Ship and Training Trust Fund

EIN 38-1720608 • 501(c)5 • Ferndale, MI

Profile

To train apprentice students within the state of michigan the carpentry trade and to run training programs for students to up-grade their skills in the carpentry trade.

1401 Farrow AvenueFerndale, MI 48220

www.detcarpapp.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.03x

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

501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

73rd percentile

0.08x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

2nd percentile

-40%

Higher net margin than 2% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

80th percentile

$186,948

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 15.1% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

6th percentile

-14%

Faster asset growth than 6% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

14th percentile

-7.8%

Faster revenue growth than 14% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$2,887,328

Down $471,627 (-14%) from 2013

Liabilities

Up

$94,130

Up $27,731 (+42%) from 2013

Net Assets

Down

$2,793,198

Down $499,358 (-15%) from 2013

Revenue

Down

$1,239,160

Down $105,511 (-7.8%) from 2013

Expenses

Up

$1,732,904

Up $36,408 (+2.1%) from 2013

Net Income

Down

-$493,744

Down $141,919 (-40%) from 2013

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 2011: $3,940,340Liabilities 2011: $35,261Net Assets 2011: $3,905,0792011Assets 2012: $3,725,184Liabilities 2012: $78,529Net Assets 2012: $3,646,6552012Assets 2013: $3,358,955Liabilities 2013: $66,399Net Assets 2013: $3,292,5562013Assets 2014: $2,887,328Liabilities 2014: $94,130Net Assets 2014: $2,793,1982014

Highlighted filing

2014

Assets$2,887,328
Liabilities$94,130
Net Assets$2,793,198

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,680,2382011Expenses 2012: $1,632,1972012Revenue 2013: $1,344,671Expenses 2013: $1,696,496Net Income 2013: -$351,8252013Revenue 2014: $1,239,160Expenses 2014: $1,732,904Net Income 2014: -$493,7442014

Highlighted filing

2014

Revenue$1,239,160
Expenses$1,732,904
Net Income-$493,744

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2013 to Apr 30, 2014
Signed
Jul 30, 2014
Return Version
2013v3.1
Gross Receipts
$1,239,160
Mission and Program Overview

Mission

To train apprentice students within the state of michigan the carpentry trade and to run training programs for students to up-grade their skills in the carpentry trade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,724,754$1,654,061▼ $70,693
Investments in Publicly Traded Securities$1,185,591$980,978▼ $204,613
Accounts Receivable$95,304$92,496▼ $2,808
Cash and Non-Interest-Bearing Accounts$26,025$57,946▲ $31,921
Inventories for Sale or Use$58,849$55,411▼ $3,438
Savings and Temporary Cash Investments$261,567$39,852▼ $221,715
Prepaid Expenses and Deferred Charges$6,865$6,584▼ $281
Total Assets$3,358,955$2,887,328▼ $471,627
Liabilities
Other Liabilities$19,317$67,079▲ $47,762
Accounts Payable and Accrued Expenses$34,646$15,583▼ $19,063
Deferred Revenue$12,436$11,468▼ $968
Total Liabilities$66,399$94,130▲ $27,731
Net Assets / Fund Balance
Unrestricted Net Assets$3,292,556$2,793,198▼ $499,358
Total Net Assets Fund Balance$3,292,556$2,793,198▼ $499,358
Total Liabilities and Net Assets / Fund Balance$3,358,955$2,887,328▼ $471,627

Asset Categories

AssetBook ValueDepreciationBasis
Land$168,936-$168,936
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Don KisselDirectorFT$95,699$91,249$186,948

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,038,737
Investment Income
$22,231
Other Revenue
$178,192
Change in Net Assets
$-493,744

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,239,160
Total Revenue per Audited Statements
$1,239,160
Total Revenue per Form 990
$1,239,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,319,171
Other Expenses$344,095
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$720,188
Other Employee Benefits---$478,677
Depreciation Depletion---$101,518
Occupancy---$93,498
Benefits to Members---$69,638
Payroll Taxes---$62,917
Pension Plan Contributions---$57,389
Insurance---$36,402
Conferences and Meetings---$24,600
Travel---$21,742
Fees for Services Legal---$21,532
Office Expenses---$14,735
Fees for Services Accounting---$10,475
Information Technology---$10,333
Fees for Services Other---$5,330
Advertising---$3,930
Total Functional Expenses$0$0$0$1,732,904

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,732,904
Total Expenses per Audited Statements$1,732,904
Total Expenses per Form 990$1,732,904
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 Liabilities$66,708
Accrued Expenses$371
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Cpa prepares form 990 and presents to the board of trustees for review and approval. After consideration, the board approves the motion to sign the authorization form for submittal to the irs.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

EIN
38-1720608
Phone
2485412740

Signing Officer

Name
Bart Nickerson
Title
Chairman
Phone
2485412740
Signed
2014-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bart Nickerson
Formed
1970
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
12

Preparer

Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To train apprentice students within the state of michigan the carpentry trade and to run training programs for students to up-grade their skills in the carpentry trade.

Form 990, Part XI, Line 9

Unrealized gain on investments -5,614

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt066708
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1371
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED EXPENSES
IRS990ScheduleD/RevenueSubtotalAmt01239160
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0168936
IRS990ScheduleD/TotalExpensesPerForm990Amt01732904
IRS990ScheduleD/TotalLiabilityAmt067079
IRS990ScheduleD/TotalRevenuePerForm990Amt01239160
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01239160
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01732904
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt095699
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt051967
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt019782
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt019500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DON KISSEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0186948
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO TRAIN APPRENTICE STUDENTS WITHIN THE STATE OF MICHIGAN THE CARPENTRY TRADE AND TO RUN TRAINING PROGRAMS FOR STUDENTS TO UP-GRADE THEIR SKILLS IN THE CARPENTRY TRADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CPA PREPARES FORM 990 AND PRESENTS TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. AFTER CONSIDERATION, THE BOARD APPROVES THE MOTION TO SIGN THE AUTHORIZATION FORM FOR SUBMITTAL TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UNREALIZED GAIN ON INVESTMENTS -5,614
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd5false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd6false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd6N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10CARPENTERS APPRENTICESHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11CARPENTERS' GUARANTY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12CARPENTERS FRINGE BENEFIT FUNDS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine13CARPENTERS' PENSION TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine14DETROIT AREA LABOR MANAGEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine15MRCC ANNUITY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine16MRCC EMPLOYEE BENEFITS FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine20REIMBURSEMENT PROGRAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine21JOINT DELINQUENCY COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine22DETROIT & VICINITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine23PRODUCTIVITY & TRAINING PROGRAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0383568247
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3401B
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5401B
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt6501C9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2COLLECT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3BENEFIT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4TRAIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5BENEFIT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt6BENEFIT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine101401 FARROW AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1122260 HAGGERTY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1222260 HAGGERTY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine13PO BOX 4540
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine141401 FARROW AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine15PO BOX 4540
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine16PO BOX 4540
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0FERNDALE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City1NORTHVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City2NORTHVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City3TROY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City4FERNDALE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City5TROY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City6TROY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State3MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State4MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State5MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State6MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode048220
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode148167
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode248167
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode3480994540
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode448220
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode5480994540
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode6480994540
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false

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