Civic Intelligence

Management and Unions Serving Together and Subsidiary

990 • Fiscal year 2024 • EIN 38-2810162

Jan 01, 2024 to Dec 31, 2024

Refreshing map…

811 N Main Suite 201Royal Oak, MI 48067

(248) 352-9810

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.19x

Higher debt load relative to assets than 83% of similar nonprofits.

2024 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.22x

Higher debt load relative to revenue than 80% of similar nonprofits.

2024 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2024

Net Margin

94th percentile

44%

Higher net margin than 94% of similar nonprofits.

2024 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

14th percentile

$72,000

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2024 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2024

Asset Growth

98th percentile

136%

Faster asset growth than 98% of similar nonprofits.

2024 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

246%

Faster revenue growth than 99% of similar nonprofits.

2024 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,338,987

Up $4,233,941 (+136%) from 2023

Net Assets

Up

$5,959,344

Up $2,756,102 (+86%) from 2023

Liabilities

Up

$1,379,643

Up $1,477,839 (+1505%) from 2023

Revenue

Up

$6,324,368

Up $4,497,118 (+246%) from 2023

Expenses

Up

$3,536,480

Up $2,768,395 (+360%) from 2023

Net Income

Up

$2,787,888

Up $1,728,723 (+163%) from 2023

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $976,507Liabilities 2010: $187,317Net Assets 2010: $789,1902010Assets 2011: $1,074,292Liabilities 2011: $142,004Net Assets 2011: $932,2882011Assets 2012: $1,087,322Liabilities 2012: $151,508Net Assets 2012: $935,8142012Assets 2013: $1,015,381Liabilities 2013: $81,136Net Assets 2013: $934,2452013Assets 2014: $1,139,082Liabilities 2014: $91,637Net Assets 2014: $1,047,4452014Assets 2015: $1,100,484Liabilities 2015: $62,680Net Assets 2015: $1,037,8042015Assets 2016: $1,143,004Liabilities 2016: $62,922Net Assets 2016: $1,080,0822016Assets 2017: $1,296,025Liabilities 2017: $55,375Net Assets 2017: $1,240,6502017Assets 2018: $1,574,878Liabilities 2018: $68,859Net Assets 2018: $1,506,0192018Assets 2019: $1,612,025Liabilities 2019: $43,710Net Assets 2019: $1,568,3152019Assets 2020: $1,821,860Liabilities 2020: -$19,183Net Assets 2020: $1,841,0432020Assets 2021: $1,982,135Liabilities 2021: -$24,299Net Assets 2021: $2,006,4342021Assets 2022: $2,024,792Liabilities 2022: -$65,538Net Assets 2022: $2,090,3302022Assets 2023: $3,105,046Liabilities 2023: -$98,196Net Assets 2023: $3,203,2422023Assets 2024: $7,338,987Liabilities 2024: $1,379,643Net Assets 2024: $5,959,3442024

Highlighted filing

2024

Assets$7,338,987
Liabilities$1,379,643
Net Assets$5,959,344

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $495,9412010Expenses 2011: $499,1732011Revenue 2012: $598,672Expenses 2012: $593,470Net Income 2012: $5,2022012Revenue 2013: $554,990Expenses 2013: $550,708Net Income 2013: $4,2822013Revenue 2014: $602,453Expenses 2014: $492,141Net Income 2014: $110,3122014Revenue 2015: $635,869Expenses 2015: $646,065Net Income 2015: -$10,1962015Revenue 2016: $656,985Expenses 2016: $615,097Net Income 2016: $41,8882016Revenue 2017: $734,881Expenses 2017: $574,052Net Income 2017: $160,8292017Revenue 2018: $799,152Expenses 2018: $533,872Net Income 2018: $265,2802018Revenue 2019: $687,014Expenses 2019: $625,457Net Income 2019: $61,5572019Revenue 2020: $815,194Expenses 2020: $542,466Net Income 2020: $272,7282020Revenue 2021: $727,132Expenses 2021: $561,865Net Income 2021: $165,2672021Revenue 2022: $678,089Expenses 2022: $585,985Net Income 2022: $92,1042022Revenue 2023: $1,827,250Expenses 2023: $768,085Net Income 2023: $1,059,1652023Revenue 2024: $6,324,368Expenses 2024: $3,536,480Net Income 2024: $2,787,8882024

Highlighted filing

2024

Revenue$6,324,368
Expenses$3,536,480
Net Income$2,787,888
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$6,928,673
Mission and Program Overview

Mission

The management and unions serving together is crafted for the purpose of improving communication between representative of labor and management, and engender cooperative and harmonious relations between labor and management in the construction industry, in compliance with the taft-hartley act.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$3,297,850-
Cash and Non-Interest-Bearing Accounts$1,832,379$2,292,216▲ $459,837
Investments in Publicly Traded Securities$837,494$1,348,291▲ $510,797
Savings and Temporary Cash Investments$354,835$385,136▲ $30,301
Accounts Receivable$60,715$11,267▼ $49,448
Other Notes and Loans Receivable, Net$10,007--
Prepaid Expenses and Deferred Charges$4,250--
Investments Other Securities$3,280$1,835▼ $1,445
Land, Buildings, and Equipment, Net$1,086$1,392▲ $306
Total Assets$3,105,046$7,338,987▲ $4,233,941
Other Assets Total$1,000$1,000→ $0
Liabilities
Escrow Account Liability$-121,982$1,375,202▲ $1,497,184
Other Liabilities-$2,963-
Accounts Payable and Accrued Expenses$23,786$1,478▼ $22,308
Total Liabilities$-98,196$1,379,643▲ $1,477,839
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,203,242$5,959,344▲ $2,756,102
Total Net Assets Fund Balance$3,203,242$5,959,344▲ $2,756,102
Total Liabilities and Net Assets / Fund Balance$3,105,046$7,338,987▲ $4,233,941

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,392$285,735$287,127
Compensation and Service Providers

Employees

NameTitleBaseTotal
Donna PardonnetCo-chair$72,000$72,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,102,427
Program Service Revenue
$715,985
Investment Income
$92,740
Other Revenue
$413,216
All Other Contributions
$5,102,427
Change in Net Assets
$2,787,888

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,324,368
Revenue Not Reported on Form 990
$-31,786
Total Revenue per Audited Statements
$6,292,582
Total Revenue per Form 990
$6,324,368
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,924,951
Salaries, Compensation, and Employee Benefits$611,529
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$425,462--$425,462
All Other Expenses$158,340--$158,340
Information Technology$122,742--$122,742
Office Expenses$69,391$13,392-$82,783
Other Employee Benefits$74,003--$74,003
Current Officers, Directors, Trustees, and Key Employees$72,000--$72,000
Advertising$66,373--$66,373
Other Expenses$55,220--$55,220
Payroll Taxes$40,064--$40,064
Fees for Services Accounting-$28,130-$28,130
Insurance-$9,791-$9,791
Occupancy-$8,108-$8,108
Conferences and Meetings$5,712--$5,712
Fees for Service Investment Mgmnt Fees-$5,224-$5,224
Depreciation Depletion-$1,333-$1,333
Fees for Services Legal-$61-$61
Total Functional Expenses$3,470,441$66,039$0$3,536,480

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,536,480
Total Expenses per Audited Statements$3,536,480
Total Expenses per Form 990$3,536,480
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$62,890
Fundraising Direct Expenses$30,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$62,890$62,890$30,000$32,890
Total Events$62,890$62,890$30,000$32,890
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State Taxes Payable$2,963
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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

Steering committee reviews consolidated financial statements and form 990 tax return with auditors and the committee approves consolidated financial statements, and approves form 990 for signature.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Management and Unions Serving
EIN
38-2810162
Phone
2483529810
Address
811 N MAIN SUITE 201, ROYAL OAK, MI 48067
Doing Business As
Must

Signing Officer

Name
Donna Pardonnet
Title
Co-chair
Phone
2483529810
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Pardonnet
Formed
1988
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
11
Employees
6
Volunteers
11

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, Item B

Original return was completed prior to completion of audit, adjustments have been made to correctly reflect the audited financial statements.

FORM 990 - ORGANIZATION'S MISSION

The management and unions serving together is crafted for the purpose of improving communication between representative of labor and management, and engender cooperative and harmonious relations between labor and management in the construction industry, in compliance with the taft-hartley act.

Form 990, Page 1, Part I, Line 6

The board of trustees is comprised entirely of volunteers.

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The organization holds funds in escrow for certain members in order to pay for drug testing and safety training on behalf of those members.

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (5) of the internal revenue code. The organization 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 organization is generally no longer subject to examination by the internal revenue service for tax years prior to 2022.

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IRS990/OtherExpensesGrp/Desc1SIEMENS GRANT EXPENSES
IRS990/OtherExpensesGrp/Desc2MEDC GRANT EXP
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IRS990/OtherExpensesGrp/ProgramServicesAmt1361277
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IRS990/ProgramServiceRevenueGrp/Desc0COMMISSIONS
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IRS990/ProgramServiceRevenueGrp/Desc2MEMBER DUES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1147538
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt01392
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0285735
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0287127
IRS990ScheduleD/ExpensesSubtotalAmt03536480
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-31786
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02963
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STATE TAXES PAYABLE
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IRS990ScheduleD/RevenueSubtotalAmt06324368
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HOLDS FUNDS IN ESCROW FOR CERTAIN MEMBERS IN ORDER TO PAY FOR DRUG TESTING AND SAFETY TRAINING ON BEHALF OF THOSE MEMBERS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (5) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION 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 ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR TAX YEARS PRIOR TO 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORIGINAL RETURN WAS COMPLETED PRIOR TO COMPLETION OF AUDIT, ADJUSTMENTS HAVE BEEN MADE TO CORRECTLY REFLECT THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MANAGEMENT AND UNIONS SERVING TOGETHER IS CRAFTED FOR THE PURPOSE OF IMPROVING COMMUNICATION BETWEEN REPRESENTATIVE OF LABOR AND MANAGEMENT, AND ENGENDER COOPERATIVE AND HARMONIOUS RELATIONS BETWEEN LABOR AND MANAGEMENT IN THE CONSTRUCTION INDUSTRY, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES IS COMPRISED ENTIRELY OF VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STEERING COMMITTEE REVIEWS CONSOLIDATED FINANCIAL STATEMENTS AND FORM 990 TAX RETURN WITH AUDITORS AND THE COMMITTEE APPROVES CONSOLIDATED FINANCIAL STATEMENTS, AND APPROVES FORM 990 FOR SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0MUST
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0MUST HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0800542716
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IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0INVESTMENT
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IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0ROYAL OAK
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd048067
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt07338987
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IRS990/TotalAssetsGrp/EOYAmt07338987
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IRS990/TotalEmployeeCnt06
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03470441
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IRS990/TotalGrossUBIAmt00
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.34$1.38$5.96$6.32$3.54$2.79
2023Detailed filing. Detailed filing data is available for this year.$3.11$0.10$3.20$1.83$0.77$1.06
2022Detailed filing. Detailed filing data is available for this year.$2.02$0.07$2.09$0.68$0.59$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.98$0.02$2.01$0.73$0.56$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.82$0.02$1.84$0.82$0.54$0.27
2019Detailed filing. Detailed filing data is available for this year.$1.61$0.04$1.57$0.69$0.63$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.57$0.07$1.51$0.80$0.53$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.06$1.24$0.73$0.57$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.14$0.06$1.08$0.66$0.62$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.06$1.04$0.64$0.65$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.09$1.05$0.60$0.49$0.11
2013Detailed filing. Detailed filing data is available for this year.$1.02$0.08$0.93$0.55$0.55$0.00
2012Summary only. Only limited summary data is available for this year.$1.09$0.15$0.94$0.60$0.59$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.14$0.93$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.19$0.79$0.50
Peer Organizations

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