Civic Intelligence

Carpenters Apprenticeship Reimbursement Program

990 • Fiscal year 2018 • EIN 38-3568247

May 01, 2017 to Apr 30, 2018 • Filed on Aug 04, 2018

Organization ProfileN/A
1401 Farrow AvenueFerndale, MI 48220

(248) 541-2740

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.06x

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

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

74th percentile

0.06x

Higher debt load relative to revenue than 74% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Net Margin

96th percentile

47%

Higher net margin than 96% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

99th percentile

$265,355

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 47.6% of source-year revenue.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Asset Growth

97th percentile

79%

Faster asset growth than 97% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

17%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$612,319

Up $269,560 (+79%) from 2017

Net Assets

Up

$576,625

Up $264,409 (+85%) from 2017

Liabilities

Up

$35,694

Up $5,151 (+17%) from 2017

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin96th percentile

Revenue

Up

$557,329

Up $82,706 (+17%) from 2017

Expenses

Up

$292,920

Up $87,949 (+43%) from 2017

Net Income

Down

$264,409

Down $5,243 (-1.9%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth97th 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

2018

Assets$612,319
Liabilities$35,694
Net Assets$576,625
Open 2018 Filing

Operations Trend

Revenue Growth86th 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

2018

Revenue$557,329
Expenses$292,920
Net Income$264,409
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Aug 4, 2018
Return Version
2017v2.3
Gross Receipts
$557,329
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$295,879$562,022▲ $266,143
Accounts Receivable$43,890$47,451▲ $3,561
Prepaid Expenses and Deferred Charges$2,990$2,846▼ $144
Total Assets$342,759$612,319▲ $269,560
Liabilities
Other Liabilities$30,543$35,694▲ $5,151
Total Liabilities$30,543$35,694▲ $5,151
Net Assets / Fund Balance
Unrestricted Net Assets$312,216$576,625▲ $264,409
Total Net Assets Fund Balance$312,216$576,625▲ $264,409
Total Liabilities and Net Assets / Fund Balance$342,759$612,319▲ $269,560
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleOtherTotal
Bart NickersonChairman (ch$265,355$265,355
Toney StewartTrustee$129,460$129,460
Dave PehrsonTrustee$128,131$128,131
Rich WilliamsonTrustee$116,457$116,457
Ronald MaracleTrustee$108,227$108,227

Board Members and Trustees

NameTitle
Tom LutzChairman
Bart NickersonChairman (chairman)
Art Hug JrTrustee
Dave TomlinsonTrustee
Greg SkarrittTrustee
James OleksinskiTrustee
Jim WeeksTrustee
Milford ReynoldsTrustee
William GobleTrustee
Jack RussellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$557,329
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$264,409

Audited Revenue Reconciliation

Revenue per Audited Statements
$557,329
Total Revenue per Audited Statements
$557,329
Total Revenue per Form 990
$557,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$38,529
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---$254,391
Fees for Services Management---$24,785
Fees for Services Accounting---$7,600
Fees for Services Legal---$3,361
Insurance---$2,725
Office Expenses---$58
Total Functional Expenses$0$0$0$292,920

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$292,920
Total Expenses per Audited Statements$292,920
Total Expenses per Form 990$292,920
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$35,694
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

Filer Name
Carpenters Apprenticeship
EIN
38-3568247
Phone
2485412740
Address
1401 FARROW AVENUE, FERNDALE, MI 48220

Signing Officer

Name
Tom Lutz
Title
Chairman
Phone
2485412740
Signed
2018-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Lutz
Formed
2000
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
15

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 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 2015.”

Raw XML Appendix358 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 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 2015.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt068910
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt170773
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt280298
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1209921
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS.
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/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt035694
IRS990/TotalLiabilitiesGrp/BOYAmt030543
IRS990/TotalLiabilitiesGrp/EOYAmt035694
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0576625
IRS990/TotalOtherCompensationAmt0219981
IRS990/TotalProgramServiceExpensesAmt0292920
IRS990/TotalProgramServiceRevenueAmt0557329
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0557329
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0557329
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0612319
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0312216
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IRS990/USAddress/ZIPCd048243
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0TOM LUTZ
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ReturnHeader/BusinessOfficerGrp/PhoneNum02485412740
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CARPENTERS APPRENTICESHIP
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0REIMBURSEMENT PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0CARP
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ReturnHeader/Filer/PhoneNum02485412740
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-10-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:04:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203920878
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BULTYNCK & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015985 CANAL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480385021
ReturnHeader/PreparerPersonGrp/PhoneNum05862867300
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02018-10-10T11:04:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-05-01
ReturnHeader/TaxPeriodEndDt02018-04-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$612,319
Liabilities
$35,694
Net assets
$576,625
Revenue
$557,329
Expenses
$292,920
Net income
$264,409
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
2018Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

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