Civic Intelligence

Plumbing and Pipefitting Educational Program

990 • Fiscal year 2014 • EIN 39-1243479

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 08, 2015

3515 N Ballard Road No DAppleton, WI 54911-8988

(920) 462-0400

Siviq Scores

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

Liabilities / Assets

55th percentile

0.15x

Higher debt load relative to assets than 55% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

46th percentile

0.09x

Higher debt load relative to revenue than 46% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

43rd percentile

0.6%

Higher net margin than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

56th percentile

4.0%

Faster asset growth than 56% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

44th percentile

1.5%

Faster revenue growth than 44% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$972,037

Up $37,278 (+4.0%) from 2013

Net Assets

Up

$824,198

Up $9,144 (+1.1%) from 2013

Liabilities

Up

$147,839

Up $28,134 (+24%) from 2013

Revenue

Up

$1,657,518

Up $24,867 (+1.5%) from 2013

Expenses

Up

$1,648,374

Up $144,001 (+9.6%) from 2013

Net Income

Down

$9,144

Down $119,134 (-93%) from 2013

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $678,165Liabilities 2010: $83,689Net Assets 2010: $594,4762010Assets 2011: $764,487Liabilities 2011: $73,150Net Assets 2011: $691,3372011Assets 2012: $820,645Liabilities 2012: $134,299Net Assets 2012: $686,3462012Assets 2013: $934,759Liabilities 2013: $119,705Net Assets 2013: $815,0542013Assets 2014: $972,037Liabilities 2014: $147,839Net Assets 2014: $824,1982014Assets 2015: $888,916Liabilities 2015: $73,975Net Assets 2015: $814,9412015Assets 2016: $1,384,176Liabilities 2016: $246,081Net Assets 2016: $1,138,0952016Assets 2017: $1,593,785Liabilities 2017: $258,096Net Assets 2017: $1,335,6892017Assets 2018: $1,765,315Liabilities 2018: $306,077Net Assets 2018: $1,459,2382018Assets 2019: $1,891,299Liabilities 2019: $374,725Net Assets 2019: $1,516,5742019Assets 2020: $1,927,727Liabilities 2020: $306,761Net Assets 2020: $1,620,9662020Assets 2021: $2,368,399Liabilities 2021: $497,425Net Assets 2021: $1,870,9742021Assets 2022: $1,943,738Liabilities 2022: $368,382Net Assets 2022: $1,575,3562022Assets 2023: $2,323,428Liabilities 2023: $438,157Net Assets 2023: $1,885,2712023Assets 2024: $3,842,687Liabilities 2024: $1,786,426Net Assets 2024: $2,056,2612024

Highlighted filing

2014

Assets$972,037
Liabilities$147,839
Net Assets$824,198

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,307,3752010Expenses 2011: $1,333,2352011Expenses 2012: $1,421,5272012Revenue 2013: $1,632,651Expenses 2013: $1,504,373Net Income 2013: $128,2782013Revenue 2014: $1,657,518Expenses 2014: $1,648,374Net Income 2014: $9,1442014Revenue 2015: $711,462Expenses 2015: $720,719Net Income 2015: -$9,2572015Revenue 2016: $2,640,083Expenses 2016: $2,311,073Net Income 2016: $329,0102016Revenue 2017: $2,179,676Expenses 2017: $1,980,196Net Income 2017: $199,4802017Revenue 2018: $2,327,699Expenses 2018: $2,203,927Net Income 2018: $123,7722018Revenue 2019: $2,601,028Expenses 2019: $2,543,796Net Income 2019: $57,2322019Revenue 2020: $2,712,013Expenses 2020: $2,616,288Net Income 2020: $95,7252020Revenue 2021: $3,191,625Expenses 2021: $2,970,000Net Income 2021: $221,6252021Revenue 2022: $2,838,447Expenses 2022: $3,014,818Net Income 2022: -$176,3712022Revenue 2023: $3,570,294Expenses 2023: $3,231,999Net Income 2023: $338,2952023Revenue 2024: $3,779,226Expenses 2024: $3,547,006Net Income 2024: $232,2202024

Highlighted filing

2014

Revenue$1,657,518
Expenses$1,648,374
Net Income$9,144
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 8, 2015
Return Version
2014v5.0
Gross Receipts
$3,329,866
Mission and Program Overview

Mission

Provide schooling/training for journeymen and apprentices in the plumbing trade and related industries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$733,836$687,664▼ $46,172
Accounts Receivable$128,137$159,132▲ $30,995
Land, Buildings, and Equipment, Net$64,330$123,346▲ $59,016
Cash and Non-Interest-Bearing Accounts$7,990$1,353▼ $6,637
Prepaid Expenses and Deferred Charges$466$542▲ $76
Total Assets$934,759$972,037▲ $37,278
Liabilities
Accounts Payable and Accrued Expenses$119,705$147,839▲ $28,134
Total Liabilities$119,705$147,839▲ $28,134
Net Assets / Fund Balance
Unrestricted Net Assets$815,054$752,860▼ $62,194
Temporarily Rstr Net Assets-$71,338-
Total Net Assets Fund Balance$815,054$824,198▲ $9,144
Total Liabilities and Net Assets / Fund Balance$934,759$972,037▲ $37,278

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$123,346$181,737$305,083
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve Van GrinsvenChairman
Jeff KnausAlternate Trustee
Jeffrey GaeckeAlternate Trustee
Jim ClarkTrustee
John PanettiTrustee
Joseph BrennerTrustee
Scott WengerTrustee
Keith JohnsonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,622,586
Investment Income
$280
Other Revenue
$34,652
Change in Net Assets
$9,144

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,657,518
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,657,518
Total Revenue per Form 990
$1,657,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,208,122
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---$440,252
Occupancy---$135,900
All Other Expenses---$44,734
Office Expenses---$33,872
Other Expenses---$32,001
Fees for Services Management---$25,500
Conferences and Meetings---$25,034
Fees for Services Legal---$19,022
Depreciation Depletion---$16,827
Fees for Services Accounting---$6,999
Insurance---$883
Total Functional Expenses$0$0$0$1,648,374

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,648,374
Total Expenses per Audited Statements$1,648,374
Total Expenses per Form 990$1,648,374
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The union and association appoint employee and employer trustees for the committee that oversees the education program. The union or association selects successor trustees whenever a vacancy occurs among the representatives appointees.

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed by the executive director and committee chairman before it is signed and filed.

Form 990, Part VI, Section B, Line 12C

In february 2013 the committee met and reviewed and approved the conflict of interest policy. The committee monitors the policy on an ongoing basis. Subsequent to year end the committee met and reviewed and approved the conflict of interest policy again on february 19, 2015.

Form 990, Part VI, Section C, Line 19

Documentation is maintained at the office and available to the public upon request

Filing and Contact Details

Filer

Filer Name
Plumbing & Pipefitting Educational Progr
EIN
39-1243479
Phone
9204620400
Address
3515 N BALLARD ROAD NO D, APPLETON, WI 54911-8988

Signing Officer

Name
Jeffrey Gaecke
Title
Alternate Trustee
Phone
9207343148
Signed
2015-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Gaecke
Formed
1965
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Freyberg Hinkle Ashland Powers & Stowell
Address
15420 W CAPITOL DR, BROOKFIELD, WI 53005-2621
Preparer
James M Ashland CPA
Phone
2627846210
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No change from prior years.

Financial Statement Notes

PART X, LINE 2:

U.s. Generally accepted accounting principles require management of an organization to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by the irs. The program is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The program's management believes it is no longer subject to income tax examinations for 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/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt01648374
IRS990ScheduleD/TotalRevenuePerForm990Amt01657518
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01657518
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01648374
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE UNION AND ASSOCIATION APPOINT EMPLOYEE AND EMPLOYER TRUSTEES FOR THE COMMITTEE THAT OVERSEES THE EDUCATION PROGRAM. THE UNION OR ASSOCIATION SELECTS SUCCESSOR TRUSTEES WHENEVER A VACANCY OCCURS AMONG THE REPRESENTATIVES APPOINTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND COMMITTEE CHAIRMAN BEFORE IT IS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN FEBRUARY 2013 THE COMMITTEE MET AND REVIEWED AND APPROVED THE CONFLICT OF INTEREST POLICY. THE COMMITTEE MONITORS THE POLICY ON AN ONGOING BASIS. SUBSEQUENT TO YEAR END THE COMMITTEE MET AND REVIEWED AND APPROVED THE CONFLICT OF INTEREST POLICY AGAIN ON FEBRUARY 19, 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTATION IS MAINTAINED AT THE OFFICE AND AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGE FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt071338
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0934759
IRS990/TotalAssetsEOYAmt0972037
IRS990/TotalAssetsGrp/BOYAmt0934759
IRS990/TotalAssetsGrp/EOYAmt0972037
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01648374
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0119705
IRS990/TotalLiabilitiesEOYAmt0147839
IRS990/TotalLiabilitiesGrp/BOYAmt0119705
IRS990/TotalLiabilitiesGrp/EOYAmt0147839
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0815054
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0824198
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01622586
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0280
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01657238
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01657518
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0934759
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0972037
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0815054
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0752860
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03515 N BALLARD ROAD NO D
IRS990/USAddress/CityNm0APPLETON
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd0549118988
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY GAECKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ALTERNATE TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09207343148
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBING & PIPEFITTING EDUCATIONAL PROGR
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0391243479
ReturnHeader/Filer/PhoneNum09204620400
ReturnHeader/Filer/USAddress/AddressLine1Txt03515 N BALLARD ROAD NO D
ReturnHeader/Filer/USAddress/CityNm0APPLETON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd0549118988
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391531945
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FREYBERG HINKLE ASHLAND POWERS & STOWELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015420 W CAPITOL DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0530052621
ReturnHeader/PreparerPersonGrp/PhoneNum02627846210
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES M ASHLAND CPA
ReturnHeader/ReturnTs02015-07-15T12:49:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.84$1.79$2.06$3.78$3.55$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.44$1.89$3.57$3.23$0.34
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.37$1.58$2.84$3.01$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.50$1.87$3.19$2.97$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.31$1.62$2.71$2.62$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.89$0.37$1.52$2.60$2.54$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.31$1.46$2.33$2.20$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.26$1.34$2.18$1.98$0.20
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.38$0.25$1.14$2.64$2.31$0.33
2015Summary only. Only limited summary data is available for this year.$0.89$0.07$0.81$0.71$0.72$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.97$0.15$0.82$1.66$1.65$0.01
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.93$0.12$0.82$1.63$1.50$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.13$0.69$1.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.07$0.69$1.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.08$0.59$1.31