Civic Intelligence

Carpenters Apprenticeship Reimbursement Program

990 • Fiscal year 2020 • EIN 38-3568247

May 01, 2019 to Apr 30, 2020 • Filed on Sep 09, 2020

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

76th percentile

0.06x

Higher debt load relative to assets than 76% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

80th percentile

0.10x

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

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Net Margin

75th percentile

23%

Higher net margin than 75% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

98th percentile

$254,222

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 50.1% of source-year revenue.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

33rd percentile

-6.3%

Faster revenue growth than 33% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$947,708

Up $124,883 (+15%) from 2019

Net Assets

Up

$895,153

Up $115,326 (+15%) from 2019

Liabilities

Up

$52,555

Up $9,557 (+22%) from 2019

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin75th percentile

Revenue

Down

$507,674

Down $34,325 (-6.3%) from 2019

Expenses

Up

$392,348

Up $53,551 (+16%) from 2019

Net Income

Down

$115,326

Down $87,876 (-43%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth74th 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

2020

Assets$947,708
Liabilities$52,555
Net Assets$895,153
Open 2020 Filing

Operations Trend

Revenue Growth33rd 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

2020

Revenue$507,674
Expenses$392,348
Net Income$115,326
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2019 to Apr 30, 2020
Signed
Sep 9, 2020
Return Version
2019v5.0
Gross Receipts
$507,674
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$776,586$921,862▲ $145,276
Accounts Receivable$43,457$22,989▼ $20,468
Prepaid Expenses and Deferred Charges$2,782$2,857▲ $75
Total Assets$822,825$947,708▲ $124,883
Liabilities
Other Liabilities$40,919$52,531▲ $11,612
Accounts Payable and Accrued Expenses$2,079$24▼ $2,055
Total Liabilities$42,998$52,555▲ $9,557
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$779,827$895,153▲ $115,326
Total Net Assets Fund Balance$779,827$895,153▲ $115,326
Total Liabilities and Net Assets / Fund Balance$822,825$947,708▲ $124,883
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleOtherTotal
Ronald MaracleTrustee$145,065$145,065
Milford ReynoldsFormer Trust$128,162$128,162
Dave TomlinsonTrustee$1,270$1,270

Board Members and Trustees

NameTitle
Thomas LutzChairman
Art Hug JrTrustee
David PehrsonTrustee
Greg SkarrittTrustee
James OleksinskiTrustee
Jim WeeksTrustee
Richard WilliamsonTrustee
Toney StewartTrustee
Jack RussellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$507,674
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$115,326

Audited Revenue Reconciliation

Revenue per Audited Statements
$507,674
Total Revenue per Audited Statements
$507,674
Total Revenue per Form 990
$507,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$36,897
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$355,451--$355,451
Fees for Services Management-$24,980-$24,980
Fees for Services Accounting-$5,650-$5,650
Fees for Services Legal$1,209$2,032-$3,241
Insurance-$2,920-$2,920
Office Expenses-$106-$106
Total Functional Expenses$356,660$35,688$0$392,348

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$392,348
Total Expenses per Audited Statements$392,348
Total Expenses per Form 990$392,348
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
Car Program-payable$52,531
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
Thomas Lutz
Title
Chairman
Phone
2485412740
Signed
2020-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Lutz
Formed
2000
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
6
Employees
0
Volunteers
12

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 car program is exempt from federal income taxes under section 501(c)(5) of the internal revenue code. The car 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 car program is generally no longer subject to examination by the internal revenue service for tax years prior to 2017.”

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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 CAR PROGRAM IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE CAR 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 CAR PROGRAM IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR TAX YEARS PRIOR TO 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalLiabilityAmt052531
IRS990ScheduleD/TotalRevenuePerForm990Amt0507674
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0507674
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt238093
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3DAVID PEHRSON
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1182065
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2162850
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IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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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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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CARPENTERS FRINGE BENEFIT FUNDS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MI STATEWIDE CARPENTERS&MILLWRIGHTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2MI REGIONAL COUNCIL OF CARPENTERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0JOINT DELINQUENCY COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt1JATF
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1471972321
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COLLECTION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TRAINING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt022260 HAGGERTY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11401 FARROW AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2400 RENAISSANCE CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine2Txt0SUITE 1010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NORTHVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1FERNDALE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2DETROIT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd148220
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0947708
IRS990/TotalAssetsGrp/BOYAmt0822825
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IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0356660
IRS990/TotalFunctionalExpensesGrp/TotalAmt0392348
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt042998
IRS990/TotalLiabilitiesEOYAmt052555
IRS990/TotalLiabilitiesGrp/BOYAmt042998
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0895153
IRS990/TotalOtherCompensationAmt0218636
IRS990/TotalProgramServiceExpensesAmt0356660
IRS990/TotalProgramServiceRevenueAmt0507674
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0507674
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0507674
IRS990/TotalVolunteersCnt012
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IRS990/TotReportableCompRltdOrgAmt0811716
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 RENAISSANCE CENTER
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IRS990/USAddress/CityNm0DETROIT
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IRS990/VotingMembersGoverningBodyCnt012
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
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ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS LUTZ
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$947,708
Liabilities
$52,555
Net assets
$895,153
Revenue
$507,674
Expenses
$392,348
Net income
$115,326
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
2020Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)5 • $500k-$1M nonprofits