Civic Intelligence

Saginaw Plumbing and Pipefitting 85

EIN 38-2085532 • 501(c)5 • Saginaw, MI

Profile

To provide training to journeymen and apprentice members of plumbers and pipefitters u.a. Local 85.

6705 Weiss StreetSaginaw, MI 48603

www.ualocal85.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.02x

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

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.04x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

77th percentile

22%

Higher net margin than 77% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

95th percentile

$284,032

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

80th percentile

16%

Faster asset growth than 80% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

2.9%

Faster revenue growth than 38% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,149,959

Up $579,009 (+16%) from 2023

Liabilities

Up

$87,882

Up $20,887 (+31%) from 2023

Net Assets

Up

$4,062,077

Up $558,122 (+16%) from 2023

Revenue

Up

$2,307,599

Up $64,787 (+2.9%) from 2023

Expenses

Up

$1,799,931

Up $468,174 (+35%) from 2023

Net Income

Down

$507,668

Down $403,387 (-44%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,232,123Liabilities 2010: $908Net Assets 2010: $1,231,2152010Assets 2011: $1,393,488Liabilities 2011: $873Net Assets 2011: $1,392,6152011Assets 2012: $1,269,544Liabilities 2012: $688Net Assets 2012: $1,268,8562012Assets 2013: $1,170,377Liabilities 2013: $35,028Net Assets 2013: $1,135,3492013Assets 2014: $1,131,625Liabilities 2014: $38,577Net Assets 2014: $1,093,0482014Assets 2015: $1,132,715Liabilities 2015: $67,318Net Assets 2015: $1,065,3972015Assets 2016: $1,079,234Liabilities 2016: $35,053Net Assets 2016: $1,044,1812016Assets 2017: $1,157,485Liabilities 2017: $101,238Net Assets 2017: $1,056,2472017Assets 2018: $1,331,209Liabilities 2018: $94,270Net Assets 2018: $1,236,9392018Assets 2019: $1,409,793Liabilities 2019: $53,981Net Assets 2019: $1,355,8122019Assets 2020: $1,571,313Liabilities 2020: $82,976Net Assets 2020: $1,488,3372020Assets 2021: $1,739,706Liabilities 2021: $18,106Net Assets 2021: $1,721,6002021Assets 2022: $2,608,105Liabilities 2022: $81,991Net Assets 2022: $2,526,1142022Assets 2023: $3,570,950Liabilities 2023: $66,995Net Assets 2023: $3,503,9552023Assets 2024: $4,149,959Liabilities 2024: $87,882Net Assets 2024: $4,062,0772024

Highlighted filing

2024

Assets$4,149,959
Liabilities$87,882
Net Assets$4,062,077

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $799,9742010Revenue 2011: $1,027,265Expenses 2011: $874,183Net Income 2011: $153,0822011Expenses 2012: $799,5262012Revenue 2013: $729,775Expenses 2013: $864,778Net Income 2013: -$135,0032013Revenue 2014: $758,905Expenses 2014: $814,967Net Income 2014: -$56,0622014Revenue 2015: $795,072Expenses 2015: $820,959Net Income 2015: -$25,8872015Revenue 2016: $761,932Expenses 2016: $793,846Net Income 2016: -$31,9142016Revenue 2017: $908,174Expenses 2017: $927,945Net Income 2017: -$19,7712017Revenue 2018: $1,113,799Expenses 2018: $901,916Net Income 2018: $211,8832018Revenue 2019: $1,134,102Expenses 2019: $1,077,353Net Income 2019: $56,7492019Revenue 2020: $1,010,539Expenses 2020: $938,159Net Income 2020: $72,3802020Revenue 2021: $1,245,463Expenses 2021: $1,064,791Net Income 2021: $180,6722021Revenue 2022: $2,183,650Expenses 2022: $1,284,801Net Income 2022: $898,8492022Revenue 2023: $2,242,812Expenses 2023: $1,331,757Net Income 2023: $911,0552023Revenue 2024: $2,307,599Expenses 2024: $1,799,931Net Income 2024: $507,6682024

Highlighted filing

2024

Revenue$2,307,599
Expenses$1,799,931
Net Income$507,668

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.09$4.06$2.31$1.80$0.51
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$0.07$3.50$2.24$1.33$0.91
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$0.08$2.53$2.18$1.28$0.90
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.02$1.72$1.25$1.06$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.08$1.49$1.01$0.94$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.05$1.36$1.13$1.08$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.09$1.24$1.11$0.90$0.21
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.10$1.06$0.91$0.93$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.04$1.04$0.76$0.79$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.13$0.07$1.07$0.80$0.82$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.04$1.09$0.76$0.81$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.17$0.04$1.14$0.73$0.86$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.00$1.27$0.80
2011Summary only. Only limited summary data is available for this year.$1.39$0.00$1.39$1.03$0.87$0.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$0.80
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 20, 2023
Return Version
2022v5.0
Gross Receipts
$2,183,650
Mission and Program Overview

Mission

To provide training to journeymen and apprentice members of plumbers and pipefitters u.a. Local 85.

To provide training to apprentice and journeymen members of plumbers and pipefitters u.a. Local 85.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$367,290$1,019,326▲ $652,036
Investments in Publicly Traded Securities$904,001$829,437▼ $74,564
Land, Buildings, and Equipment, Net$354,762$544,149▲ $189,387
Accounts Receivable$113,653$207,017▲ $93,364
Prepaid Expenses and Deferred Charges-$8,176-
Total Assets$1,739,706$2,608,105▲ $868,399
Liabilities
Accounts Payable and Accrued Expenses$12,106$78,892▲ $66,786
Other Liabilities$6,000$3,099▼ $2,901
Total Liabilities$18,106$81,991▲ $63,885
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,721,600$2,526,114▲ $804,514
Total Net Assets Fund Balance$1,721,600$2,526,114▲ $804,514
Total Liabilities and Net Assets / Fund Balance$1,739,706$2,608,105▲ $868,399

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,338,771-$1,338,771
Land$19,500-$19,500
Other Land Buildings$-814,122$814,122-
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Justin PomervilleTrustee$2,416$250,504$2,416
Robert AndersonTrustee$352$196,024$352

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,122,446
Investment Income
$22,807
Other Revenue
$38,397
Change in Net Assets
$898,849

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,183,650
Revenue Not Reported on Form 990
$94,335
Total Revenue per Audited Statements
$2,277,985
Total Revenue per Form 990
$2,183,650
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$756,940
Other Expenses$296,010
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$723,973--$723,973
Benefits to Members$231,851--$231,851
Occupancy-$148,655-$148,655
Office Expenses-$52,077-$52,077
Depreciation Depletion-$33,161-$33,161
Other Employee Benefits$25,678--$25,678
Information Technology-$24,250-$24,250
Conferences and Meetings$16,208--$16,208
Fees for Services Accounting-$11,995-$11,995
Payroll Taxes$4,521--$4,521
Insurance-$3,576-$3,576
Fees for Services Legal-$3,118-$3,118
Fees for Service Investment Mgmnt Fees-$2,970-$2,970
Current Officers, Directors, Trustees, and Key Employees$2,768--$2,768
Total Functional Expenses$1,004,999$279,802$0$1,284,801

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,284,801
Total Expenses per Audited Statements$1,284,801
Total Expenses per Form 990$1,284,801
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
Other Liabilities$3,099
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
No
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, Page 6, Part VI, Line 11B

Form 990 is prepared by the filing organization's auditors. When complete, the form is given to all executive board members for review and approval. Once formal approval and signed form 8879 are received, auditors file form 990 electronicaly.

Form 990, Page 6, Part VI, Line 12C

As stated in the statement of policy and procedures, trustees are required to disclose any actual or possible conflicts of interest to the rest of the board. If disclosure is necessary, the trustee with the potential conflict of interest discusses with the board and answers any questions, then the board decides amongst itself if a conflict of interest exists. If so, that trustee shall not participate in any discussions as an advocate or may not be present during review of any such matters.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Saginaw Plumbing and Pipefitting 85
EIN
38-2085532
Phone
9897995261
Address
6705 WEISS STREET, SAGINAW, MI 48603
Doing Business As
Local 85 Jatc

Signing Officer

Name
Justin Pomerville
Title
Trustee
Phone
9897995261
Signed
2023-07-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Pomerville
Formed
1889
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
4
Employees
23
Volunteers
4

Preparer

Firm
Bultynck & Co Pllc
Address
15985 CANAL RD, CLINTON TOWNSHIP, MI 48038-5021
Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers consist of uncompensated board of trustees' members.

Financial Statement Notes

Schedule D, Page 3, Part X

The plan is exempt from federal income taxes under section 501(c)(5) of the internal revenue code. The plan maintains the tax position of its tax-exempt status and does not conduct unrelated business activities. Accordingly, no provisions for income taxes or uncertain tax positions have been reflected in the accompanying financial statements. The plan is generally no longer subject to examination by the internal revenue service for years prior to 2019.

Raw XML AppendixShowing 400 of 443 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE PLAN MAINTAINS THE TAX POSITION OF ITS TAX-EXEMPT STATUS AND DOES NOT CONDUCT UNRELATED BUSINESS ACTIVITIES. ACCORDINGLY, NO PROVISIONS FOR INCOME TAXES OR UNCERTAIN TAX POSITIONS HAVE BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE PLAN IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY THE FILING ORGANIZATION'S AUDITORS. WHEN COMPLETE, THE FORM IS GIVEN TO ALL EXECUTIVE BOARD MEMBERS FOR REVIEW AND APPROVAL. ONCE FORMAL APPROVAL AND SIGNED FORM 8879 ARE RECEIVED, AUDITORS FILE FORM 990 ELECTRONICALY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AS STATED IN THE STATEMENT OF POLICY AND PROCEDURES, TRUSTEES ARE REQUIRED TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST TO THE REST OF THE BOARD. IF DISCLOSURE IS NECESSARY, THE TRUSTEE WITH THE POTENTIAL CONFLICT OF INTEREST DISCUSSES WITH THE BOARD AND ANSWERS ANY QUESTIONS, THEN THE BOARD DECIDES AMONGST ITSELF IF A CONFLICT OF INTEREST EXISTS. IF SO, THAT TRUSTEE SHALL NOT PARTICIPATE IN ANY DISCUSSIONS AS AN ADVOCATE OR MAY NOT BE PRESENT DURING REVIEW OF ANY SUCH MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0SUPERVISORY TRAINING TRUST
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