Civic Intelligence

Plumbers Local No 98 Supplemental Unemployment Benefit Trust Fund

990 • Fiscal year 2016 • EIN 38-6105923

Jul 01, 2015 to Jun 30, 2016 • Filed on Apr 28, 2017

C/O Benesys Inc 700 Tower DriveTroy, MI 48098-2808

(248) 813-9800

Siviq Scores

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

Liabilities / Assets

79th percentile

0.28x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

99th percentile

2.28x

Higher debt load relative to revenue than 99% of similar nonprofits.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2016

Net Margin

61st percentile

6.3%

Higher net margin than 61% of similar nonprofits.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

73rd percentile

$96,336

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2016

Asset Growth

92nd percentile

41%

Faster asset growth than 92% of similar nonprofits.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-37%

Faster revenue growth than 6% of similar nonprofits.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$6,288,221

Up $1,831,486 (+41%) from 2015

Net Assets

Up

$4,554,972

Up $108,209 (+2.4%) from 2015

Liabilities

Up

$1,733,249

Up $1,723,277 (+17281%) from 2015

Revenue

Down

$759,754

Down $445,519 (-37%) from 2015

Expenses

Up

$711,710

Up $57,712 (+8.8%) from 2015

Net Income

Down

$48,044

Down $503,231 (-91%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $566,837Liabilities 2010: $33,035Net Assets 2010: $533,8022010Assets 2011: $2,443,232Liabilities 2011: $6,016Net Assets 2011: $2,437,2162011Assets 2012: $3,455,926Liabilities 2012: $31,449Net Assets 2012: $3,424,4772012Assets 2013: $3,766,640Liabilities 2013: $18,902Net Assets 2013: $3,747,7382013Assets 2014: $3,905,672Liabilities 2014: $10,184Net Assets 2014: $3,895,4882014Assets 2015: $4,456,735Liabilities 2015: $9,972Net Assets 2015: $4,446,7632015Assets 2016: $6,288,221Liabilities 2016: $1,733,249Net Assets 2016: $4,554,9722016Assets 2017: $5,425,954Liabilities 2017: $10,981Net Assets 2017: $5,414,9732017Assets 2018: $6,253,413Liabilities 2018: $18,130Net Assets 2018: $6,235,2832018Assets 2019: $6,695,632Liabilities 2019: $28,371Net Assets 2019: $6,667,2612019Assets 2020: $6,427,909Liabilities 2020: $15,401Net Assets 2020: $6,412,5082020Assets 2021: $7,119,842Liabilities 2021: $13,764Net Assets 2021: $7,106,0782021Assets 2022: $6,404,112Liabilities 2022: $11,201Net Assets 2022: $6,392,9112022Assets 2023: $6,848,374Liabilities 2023: $9,615Net Assets 2023: $6,838,7592023Assets 2024: $7,763,350Liabilities 2024: $15,656Net Assets 2024: $7,747,6942024Assets 2025: $8,539,501Liabilities 2025: $1,755,618Net Assets 2025: $6,783,8832025

Highlighted filing

2016

Assets$6,288,221
Liabilities$1,733,249
Net Assets$4,554,972

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,399,9712010Expenses 2011: $497,7842011Expenses 2012: $658,4092012Revenue 2013: $1,367,829Expenses 2013: $1,044,568Net Income 2013: $323,2612013Revenue 2014: $1,377,704Expenses 2014: $1,229,954Net Income 2014: $147,7502014Revenue 2015: $1,205,273Expenses 2015: $653,998Net Income 2015: $551,2752015Revenue 2016: $759,754Expenses 2016: $711,710Net Income 2016: $48,0442016Revenue 2017: $1,251,927Expenses 2017: $474,123Net Income 2017: $777,8042017Revenue 2018: $1,155,025Expenses 2018: $530,936Net Income 2018: $624,0892018Revenue 2019: $1,136,446Expenses 2019: $1,034,542Net Income 2019: $101,9042019Revenue 2020: $1,082,081Expenses 2020: $1,441,284Net Income 2020: -$359,2032020Revenue 2021: $1,140,469Expenses 2021: $734,304Net Income 2021: $406,1652021Revenue 2022: $953,413Expenses 2022: $918,040Net Income 2022: $35,3732022Revenue 2023: $997,898Expenses 2023: $642,293Net Income 2023: $355,6052023Revenue 2024: $1,226,604Expenses 2024: $593,211Net Income 2024: $633,3932024Revenue 2025: $1,192,418Expenses 2025: $724,754Net Income 2025: $467,6642025

Highlighted filing

2016

Revenue$759,754
Expenses$711,710
Net Income$48,044
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Apr 28, 2017
Return Version
2015v3.0
Gross Receipts
$4,127,098
Mission and Program Overview

Mission

Supplemental unemployment benefits of members local 98

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,446,763$4,554,972▲ $108,209
Investments in Publicly Traded Securities$2,757,470$4,289,519▲ $1,532,049
Savings and Temporary Cash Investments$150,251$1,377,219▲ $1,226,968
Accounts Receivable$81,947$470,178▲ $388,231
Cash and Non-Interest-Bearing Accounts$1,465,944$150,764▼ $1,315,180
Prepaid Expenses and Deferred Charges$1,123$541▼ $582
Total Assets$4,456,735$6,288,221▲ $1,831,486
Liabilities
Accounts Payable and Accrued Expenses$9,972$1,733,249▲ $1,723,277
Total Liabilities$9,972$1,733,249▲ $1,723,277
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,446,763$4,554,972▲ $108,209
Total Liabilities and Net Assets / Fund Balance$4,456,735$6,288,221▲ $1,831,486
Compensation and Service Providers

Employees

NameTitleOtherTotal
Dan NixonChairman$96,336$96,336
Larry DelehantTrustee$96,086$96,086
Ron BarnhartTrustee$95,636$95,636

Board Members and Trustees

NameTitle
Carl EvansTrustee
Laura KopackTrustee
Christopher FreemanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$838,759
Investment Income
$-79,005
Other Revenue
$0
Change in Net Assets
$48,044

Audited Revenue Reconciliation

Revenue per Audited Statements
$759,754
Revenue Not Reported on Form 990
$60,165
Total Revenue per Audited Statements
$819,919
Total Revenue per Form 990
$759,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$96,958
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$614,752--$614,752
All Other Expenses-$39,037-$39,037
Fees for Service Investment Mgmnt Fees-$9,242-$9,242
Fees for Services Accounting-$9,080-$9,080
Fees for Services Legal-$9,032-$9,032
Information Technology-$1,800-$1,800
Insurance-$1,664-$1,664
Other Expenses-$1,503-$1,503
Total Functional Expenses$614,752$96,958$0$711,710

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$711,710
Total Expenses per Audited Statements$711,710
Total Expenses per Form 990$711,710
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
Filing and Contact Details

Filer

Filer Name
Plumbers Local 98 Supplemental Unemployment Benefit Trust Fund
EIN
38-6105923
Phone
2488139800
Address
C/O BENESYS INC 700 TOWER DRIVE, TROY, MI 48098-2808

Signing Officer

Name
Dan Nixon
Title
Trustee
Phone
2488139800
Signed
2017-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Barnhart
Formed
1963
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
295
Volunteers
0

Preparer

Firm
Walter Boesky & Associates Pc
Address
17320 WEST 12 MILE ROAD STE 200, SOUTHFIELD, MI 48076-2105
Preparer
Paul Walter CPA
Phone
2485594750
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Once form is prepared by taxpreparer it is forwarded to trustees for review and submission.

Pt VI, Line 19

Info is available upon request at office.

Pt XII, Line 1

The organization books are kept on an accrual basis.

Form 990, Part IX, Line 24E

PRINTING 530. 530.

Form 990, Part IX, Line 24E

Admin service - union 36712. 36712.

Form 990, Part IX, Line 24E

TRUSTEE FEE 1717. 1717.

Form 990, Part IX, Line 24E

MISCELLANEOUS 78. 78.

Raw XML AppendixShowing 400 of 1,197 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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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0382493150
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN1382967280
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN2382352101
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN3381884765
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN6383023202
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN7208120277
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN8383251988
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN9381806282
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN10204794205
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN11383386129
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN14311036493
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN18383333233
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN19383024958
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN20382361545
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN21382537956
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN22381948484
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN23383556141
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN24203885607
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN25380607500
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN26390380010
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN41381578929
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN47383040980
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN48383387699
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN49382489126
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN50208897111
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN51340217470
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN52383568239
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN53382492950
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN54381227478
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt2S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt3C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt4S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt5C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt6S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt7S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt8S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt9S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt10S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt11S
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt16S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt17S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt18C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt19S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt20S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt21C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt22C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt23S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt24C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt25S

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.54$1.76$6.78$1.19$0.72$0.47
2024Detailed filing. Detailed filing data is available for this year.$7.76$0.02$7.75$1.23$0.59$0.63
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.85$0.01$6.84$1.00$0.64$0.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.40$0.01$6.39$0.95$0.92$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.12$0.01$7.11$1.14$0.73$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.43$0.02$6.41$1.08$1.44$0.36
2019Detailed filing. Detailed filing data is available for this year.$6.70$0.03$6.67$1.14$1.03$0.10
2018Detailed filing. Detailed filing data is available for this year.$6.25$0.02$6.24$1.16$0.53$0.62
2017Detailed filing. Detailed filing data is available for this year.$5.43$0.01$5.41$1.25$0.47$0.78
2016Detailed filing. Detailed filing data is available for this year.$6.29$1.73$4.55$0.76$0.71$0.05
2015Detailed filing. Detailed filing data is available for this year.$4.46$0.01$4.45$1.21$0.65$0.55
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.91$0.01$3.90$1.38$1.23$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$0.02$3.75$1.37$1.04$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.46$0.03$3.42$0.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.01$2.44$0.50
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.03$0.53$2.40
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)17 • $5M-$10M nonprofits