Civic Intelligence

Detroit Area Labor Management Productivity & Training Program Inc

990 • Fiscal year 2017 • EIN 38-6495411

May 01, 2016 to Apr 30, 2017 • Filed on Oct 18, 2017

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

78th percentile

0.10x

Higher debt load relative to assets than 78% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

0.20x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

79th percentile

17%

Higher net margin than 79% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

72nd percentile

12%

Faster asset growth than 72% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

43rd percentile

0.4%

Faster revenue growth than 43% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$843,248

Up $88,079 (+12%) from 2016

Net Assets

Up

$762,759

Up $68,372 (+9.8%) from 2016

Liabilities

Up

$80,489

Up $19,707 (+32%) from 2016

Revenue

Up

$393,730

Up $1,527 (+0.4%) from 2016

Expenses

Down

$325,358

Down $159,908 (-33%) from 2016

Net Income

Up

$68,372

Up $161,435 (+173%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,104,117Liabilities 2011: $174,296Net Assets 2011: $929,8212011Assets 2012: $1,017,633Liabilities 2012: $42,613Net Assets 2012: $975,0202012Assets 2013: $891,828Liabilities 2013: $53,319Net Assets 2013: $838,5092013Assets 2014: $786,820Liabilities 2014: $44,537Net Assets 2014: $742,2832014Assets 2015: $834,530Liabilities 2015: $49,588Net Assets 2015: $784,9422015Assets 2016: $755,169Liabilities 2016: $60,782Net Assets 2016: $694,3872016Assets 2017: $843,248Liabilities 2017: $80,489Net Assets 2017: $762,7592017Assets 2018: $1,142,435Liabilities 2018: $64,015Net Assets 2018: $1,078,4202018Assets 2019: $1,303,332Liabilities 2019: $75,291Net Assets 2019: $1,228,0412019Assets 2020: $1,467,970Liabilities 2020: $87,045Net Assets 2020: $1,380,9252020Assets 2021: $1,560,500Liabilities 2021: $61,814Net Assets 2021: $1,498,6862021Assets 2022: $1,701,310Liabilities 2022: $71,767Net Assets 2022: $1,629,5432022Assets 2023: $1,809,541Liabilities 2023: $81,108Net Assets 2023: $1,728,4332023Assets 2024: $2,047,757Liabilities 2024: $10,878Net Assets 2024: $2,036,8792024Assets 2025: $2,377,456Liabilities 2025: $0Net Assets 2025: $2,377,4562025

Highlighted filing

2017

Assets$843,248
Liabilities$80,489
Net Assets$762,759

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $357,8862011Revenue 2012: $308,445Expenses 2012: $395,854Net Income 2012: -$87,4092012Revenue 2013: $319,952Expenses 2013: $445,754Net Income 2013: -$125,8022013Revenue 2014: $281,812Expenses 2014: $375,300Net Income 2014: -$93,4882014Revenue 2015: $347,832Expenses 2015: $303,360Net Income 2015: $44,4722015Revenue 2016: $392,203Expenses 2016: $485,266Net Income 2016: -$93,0632016Revenue 2017: $393,730Expenses 2017: $325,358Net Income 2017: $68,3722017Revenue 2018: $539,650Expenses 2018: $218,599Net Income 2018: $321,0512018Revenue 2019: $434,471Expenses 2019: $284,853Net Income 2019: $149,6182019Revenue 2020: $386,164Expenses 2020: $233,280Net Income 2020: $152,8842020Revenue 2021: $356,260Expenses 2021: $238,499Net Income 2021: $117,7612021Revenue 2022: $403,592Expenses 2022: $272,735Net Income 2022: $130,8572022Revenue 2023: $379,375Expenses 2023: $280,485Net Income 2023: $98,8902023Revenue 2024: $461,548Expenses 2024: $153,102Net Income 2024: $308,4462024Revenue 2025: $485,570Expenses 2025: $144,993Net Income 2025: $340,5772025

Highlighted filing

2017

Revenue$393,730
Expenses$325,358
Net Income$68,372
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Oct 18, 2017
Return Version
2016v3.0
Gross Receipts
$393,730
Mission and Program Overview

Mission

To promote the carpenter's industry within the state of michigan and to pay for safety training programs to upgrade the skills of carpenters, who are all multi-employer taft hartley funds, subject to collective bargaining agreements.

To promote the carpenter's industry within the state of michigan and to run training programs to upgrade the skills of carpenters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$281,624$497,573▲ $215,949
Cash and Non-Interest-Bearing Accounts$471,727$344,026▼ $127,701
Prepaid Expenses and Deferred Charges$1,818$1,649▼ $169
Total Assets$755,169$843,248▲ $88,079
Liabilities
Other Liabilities$43,720$62,236▲ $18,516
Accounts Payable and Accrued Expenses$17,062$18,253▲ $1,191
Total Liabilities$60,782$80,489▲ $19,707
Net Assets / Fund Balance
Unrestricted Net Assets$694,387$762,759▲ $68,372
Total Net Assets Fund Balance$694,387$762,759▲ $68,372
Total Liabilities and Net Assets / Fund Balance$755,169$843,248▲ $88,079
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$393,730
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$68,372

Audited Revenue Reconciliation

Revenue per Audited Statements
$393,730
Total Revenue per Audited Statements
$393,730
Total Revenue per Form 990
$393,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$78,538
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---$246,820
Fees for Services Management---$42,320
Advertising---$14,895
Fees for Services Accounting---$9,125
Insurance---$6,546
Fees for Services Legal---$2,612
Information Technology---$2,450
Office Expenses---$356
Fees for Service Investment Mgmnt Fees---$234
Total Functional Expenses$0$0$0$325,358

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$325,358
Total Expenses per Audited Statements$325,358
Total Expenses per Form 990$325,358
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
Must Dues Liability$44,900
Due to Related Fund$17,336
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
Detroit Area Labor Management
EIN
38-6495411
Phone
2485412740
Address
1401 FARROW AVENUE, FERNDALE, MI 48220
Doing Business As
Carpenters Lmpt

Signing Officer

Name
Bart Nickerson
Title
Chairman
Phone
2485412740
Signed
2017-10-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bart Nickerson
Formed
1986
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
0
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, 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 2014.

Raw XML Appendix315 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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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
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IRS990/TotalLiabilitiesGrp/BOYAmt060782
IRS990/TotalLiabilitiesGrp/EOYAmt080489
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0694387
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0762759
IRS990/TotalProgramServiceExpensesAmt0325358
IRS990/TotalProgramServiceRevenueAmt0393730
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0393730
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0393730
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0755169
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0843248
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0694387
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0762759
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01401 FARROW AVENUE
IRS990/USAddress/CityNm0FERNDALE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048220
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BART NICKERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02485412740
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DETROIT AREA LABOR MANAGEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PRODUCTIVITY & TRAINING PROGRAM INC
ReturnHeader/Filer/BusinessNameControlTxt0DETR
ReturnHeader/Filer/EIN0386495411
ReturnHeader/Filer/PhoneNum02485412740
ReturnHeader/Filer/USAddress/AddressLine1Txt01401 FARROW AVENUE
ReturnHeader/Filer/USAddress/CityNm0FERNDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048220
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0679AEE731951ABB8C6DC16E3F044C99F2366BB8A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02D8642530C29B3C559E0783C8118D6F915A9C7F1
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/PreparationDt02017-10-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02017-10-19T09:13:52-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-05-01
ReturnHeader/TaxPeriodEndDt02017-04-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.00$2.38$0.49$0.14$0.34
2024Detailed filing. Detailed filing data is available for this year.$2.05$0.01$2.04$0.46$0.15$0.31
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.08$1.73$0.38$0.28$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.07$1.63$0.40$0.27$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.56$0.06$1.50$0.36$0.24$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.47$0.09$1.38$0.39$0.23$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.30$0.08$1.23$0.43$0.28$0.15
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.06$1.08$0.54$0.22$0.32
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.08$0.76$0.39$0.33$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.06$0.69$0.39$0.49$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.83$0.05$0.78$0.35$0.30$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.04$0.74$0.28$0.38$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.05$0.84$0.32$0.45$0.13
2012Summary only. Only limited summary data is available for this year.$1.02$0.04$0.98$0.31$0.40$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.17$0.93$0.36