Civic Intelligence

Carpenters Apprenticeship Reimbursement Program

990 • Fiscal year 2014 • EIN 38-3568247

May 01, 2013 to Apr 30, 2014 • Filed on Jul 30, 2014

Organization ProfileN/A
1401 Farrow AvenueDetroit, MI 48220

(248) 541-2740

Siviq Scores

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

Liabilities / Assets

97th percentile

0.59x

Higher debt load relative to assets than 97% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

96th percentile

0.39x

Higher debt load relative to revenue than 96% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

3rd percentile

-59%

Higher net margin than 3% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

100th percentile

$188,724

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 47.5% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

4th percentile

-48%

Faster asset growth than 4% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

23rd percentile

-7.8%

Faster revenue growth than 23% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$265,399

Down $243,106 (-48%) from 2013

Net Assets

Down

$108,936

Down $233,764 (-68%) from 2013

Liabilities

Down

$156,463

Down $9,342 (-5.6%) from 2013

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin3rd percentile

Revenue

Down

$397,262

Down $33,599 (-7.8%) from 2013

Expenses

Up

$630,950

Up $65,811 (+12%) from 2013

Net Income

Down

-$233,688

Down $99,410 (-74%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $745,253Liabilities 2011: $179,346Net Assets 2011: $565,9072011Assets 2012: $636,154Liabilities 2012: $159,931Net Assets 2012: $476,2232012Assets 2013: $508,505Liabilities 2013: $165,805Net Assets 2013: $342,7002013Assets 2014: $265,399Liabilities 2014: $156,463Net Assets 2014: $108,9362014Assets 2015: $201,127Liabilities 2015: $154,193Net Assets 2015: $46,9342015Assets 2016: $70,272Liabilities 2016: $27,708Net Assets 2016: $42,5642016Assets 2017: $342,759Liabilities 2017: $30,543Net Assets 2017: $312,2162017Assets 2018: $612,319Liabilities 2018: $35,694Net Assets 2018: $576,6252018Assets 2019: $822,825Liabilities 2019: $42,998Net Assets 2019: $779,8272019Assets 2020: $947,708Liabilities 2020: $52,555Net Assets 2020: $895,1532020Assets 2021: $1,069,105Liabilities 2021: $54,148Net Assets 2021: $1,014,9572021Assets 2022: $1,067,344Liabilities 2022: $61,052Net Assets 2022: $1,006,2922022Assets 2023: $1,177,006Liabilities 2023: $75,221Net Assets 2023: $1,101,7852023Assets 2024: $1,086,998Liabilities 2024: $207,136Net Assets 2024: $879,8622024Assets 2025: $874,857Liabilities 2025: $138,688Net Assets 2025: $736,1692025

Highlighted filing

2014

Assets$265,399
Liabilities$156,463
Net Assets$108,936
Open 2014 Filing

Operations Trend

Revenue Growth23rd percentile

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

$1.0M$500K$0-$500KExpenses 2011: $621,1532011Expenses 2012: $535,1662012Revenue 2013: $430,861Expenses 2013: $565,139Net Income 2013: -$134,2782013Revenue 2014: $397,262Expenses 2014: $630,950Net Income 2014: -$233,6882014Revenue 2015: $423,916Expenses 2015: $485,985Net Income 2015: -$62,0692015Revenue 2016: $474,727Expenses 2016: $479,107Net Income 2016: -$4,3802016Revenue 2017: $474,623Expenses 2017: $204,971Net Income 2017: $269,6522017Revenue 2018: $557,329Expenses 2018: $292,920Net Income 2018: $264,4092018Revenue 2019: $541,999Expenses 2019: $338,797Net Income 2019: $203,2022019Revenue 2020: $507,674Expenses 2020: $392,348Net Income 2020: $115,3262020Revenue 2021: $498,535Expenses 2021: $378,731Net Income 2021: $119,8042021Revenue 2022: $524,012Expenses 2022: $532,677Net Income 2022: -$8,6652022Revenue 2023: $537,434Expenses 2023: $441,941Net Income 2023: $95,4932023Revenue 2024: $591,241Expenses 2024: $813,164Net Income 2024: -$221,9232024Revenue 2025: $549,309Expenses 2025: $693,002Net Income 2025: -$143,6932025

Highlighted filing

2014

Revenue$397,262
Expenses$630,950
Net Income-$233,688
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2013 to Apr 30, 2014
Signed
Jul 30, 2014
Return Version
2013v3.1
Gross Receipts
$397,262
Mission and Program Overview

Mission

To reimburse qualifying employers for wages and fringe benefits paid to apprentices while attending the courses of the michigan statewide carpenters & millwrights joint apprenticeship and training fund.

To reimburse qualifying employers for wages and fringe benefits paid to apprentices while attending the courses of the detroit carpentry joint apprenticeship and training committee.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$99,999$174,923▲ $74,924
Savings and Temporary Cash Investments$356,992$42,590▼ $314,402
Accounts Receivable$33,308$33,227▼ $81
Cash and Non-Interest-Bearing Accounts$17,905$14,049▼ $3,856
Prepaid Expenses and Deferred Charges$78$458▲ $380
Total Assets$508,505$265,399▼ $243,106
Other Assets Total$223$152▼ $71
Liabilities
Other Liabilities$165,780$156,361▼ $9,419
Accounts Payable and Accrued Expenses$25$102▲ $77
Total Liabilities$165,805$156,463▼ $9,342
Net Assets / Fund Balance
Unrestricted Net Assets$342,700$108,936▼ $233,764
Total Net Assets Fund Balance$342,700$108,936▼ $233,764
Total Liabilities and Net Assets / Fund Balance$508,505$265,399▼ $243,106

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$174,923--
Compensation and Service Providers
Top Officer Pay100th percentile

Board Members and Trustees

NameTitle
Bart NickersonChairman
Don KisselDirector
Art Hug JrTrustee
Brett G JordanTrustee
Chuck RaederTrustee
James OleksinskiTrustee
Milford ReynoldsTrustee
Patrick LandryTrustee
Patrick LindstromTrustee
Rich WilliamsonTrustee
Scott LowesTrustee
Toney StewartTrustee
Jack RussellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$396,435
Investment Income
$827
Other Revenue
$0
Change in Net Assets
$-233,688

Audited Revenue Reconciliation

Revenue per Audited Statements
$397,262
Revenue Not Reported on Form 990
$-76
Total Revenue per Audited Statements
$397,186
Total Revenue per Form 990
$397,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$38,511
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$592,439
Fees for Services Management---$21,449
Fees for Services Accounting---$7,275
Fees for Services Legal---$5,234
Insurance---$3,306
Office Expenses---$1,247
Total Functional Expenses$0$0$0$630,950

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$630,950
Total Expenses per Audited Statements$630,950
Total Expenses per Form 990$630,950
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
Reimbursements Payable$154,565
Due to Related Organization$1,796
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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
38-3568247
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
2000
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The program is exempt from federal income taxes under section 501(c)(5) of the internal revenue code. The program 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 program is generally no longer subject to examination by the internal revenue service for tax years prior to 2011.”

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PROGRAM IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE PROGRAM 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 PROGRAM IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR TAX YEARS PRIOR TO 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0630950
IRS990ScheduleD/TotalLiabilityAmt0156361
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CPA 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/ExplanationTxt1GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10DETROIT CARPENTRY JOINT APPREN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11DETROIT AREA LABOR-MANAGEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12CARPENTERS GUARANTY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine13CARPENTERS FRINGE BENEFIT FUNDS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine14CARPENTERS PENSION TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine15MRCC ANNUITY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine16MRCC EMPLOYEE BENEFITS FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine20AND TRAINING TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine21PRODUCTIVITY AND TRAINING PROGRAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine22JOINT DELINQUENCY COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine23DETROIT AND VICINITY
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501C5
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4401B3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5401B3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt6501C9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd6MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRAIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TRAIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3COLLECT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4BENEFIT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5BENEFIT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt6BENEFIT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine101401 FARROW AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine111401 FARROW AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1222260 HAGGERTY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1322260 HAGGERTY ROAD
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine15PO BOX 4540
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City4TROY
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$265,399
Liabilities
$156,463
Net assets
$108,936
Revenue
$397,262
Expenses
$630,950
Net income
-$233,688
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.14$0.74$0.55$0.69$0.14
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.21$0.88$0.59$0.81$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.08$1.10$0.54$0.44$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.06$1.01$0.52$0.53$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.05$1.01$0.50$0.38$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.05$0.90$0.51$0.39$0.12
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.82$0.04$0.78$0.54$0.34$0.20
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.04$0.58$0.56$0.29$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.03$0.31$0.47$0.20$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.03$0.04$0.47$0.48$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.15$0.05$0.42$0.49$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.16$0.11$0.40$0.63$0.23
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.17$0.34$0.43$0.57$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.16$0.48$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.18$0.57$0.62