Civic Intelligence

Northern Mechanical and Iron Range Plumbing & Pipefitting Jac 11 & 58

990 • Fiscal year 2016 • EIN 41-6462618

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 01, 2017

4402 Airpark BlvdDuluth, MN 55812

(218) 733-9443

Siviq Scores

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

Liabilities / Assets

65th percentile

0.03x

Higher debt load relative to assets than 65% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

63rd percentile

0.03x

Higher debt load relative to revenue than 63% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

5th percentile

-25%

Higher net margin than 5% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

69th percentile

$78,396

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

6th percentile

-20%

Faster asset growth than 6% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

5th percentile

-29%

Faster revenue growth than 5% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$540,093

Down $133,569 (-20%) from 2015

Net Assets

Down

$524,788

Down $136,075 (-21%) from 2015

Liabilities

Up

$15,305

Up $2,506 (+20%) from 2015

Revenue

Down

$540,023

Down $224,395 (-29%) from 2015

Expenses

Up

$676,098

Up $149,514 (+28%) from 2015

Net Income

Down

-$136,075

Down $373,909 (-157%) from 2015

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 2010: $320,324Liabilities 2010: $3,154Net Assets 2010: $317,1702010Assets 2011: $302,681Liabilities 2011: $4,268Net Assets 2011: $298,4132011Assets 2012: $317,733Liabilities 2012: $12,883Net Assets 2012: $304,8502012Assets 2013: $375,862Liabilities 2013: $8,912Net Assets 2013: $366,9502013Assets 2014: $430,469Liabilities 2014: $7,440Net Assets 2014: $423,0292014Assets 2015: $673,662Liabilities 2015: $12,799Net Assets 2015: $660,8632015Assets 2016: $540,093Liabilities 2016: $15,305Net Assets 2016: $524,7882016Assets 2017: $512,308Liabilities 2017: $21,241Net Assets 2017: $491,0672017Assets 2018: $649,272Liabilities 2018: $40,595Net Assets 2018: $608,6772018Assets 2019: $694,655Liabilities 2019: $63,771Net Assets 2019: $630,8842019Assets 2020: $634,316Liabilities 2020: $84,315Net Assets 2020: $550,0012020Assets 2021: $1,228,145Liabilities 2021: $122,044Net Assets 2021: $1,106,1012021Assets 2022: $2,242,998Liabilities 2022: $171,168Net Assets 2022: $2,071,8302022Assets 2023: $2,553,138Liabilities 2023: $109,380Net Assets 2023: $2,443,7582023

Highlighted filing

2016

Assets$540,093
Liabilities$15,305
Net Assets$524,788

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $386,5462010Expenses 2011: $432,4792011Expenses 2012: $419,2682012Revenue 2013: $489,741Expenses 2013: $427,641Net Income 2013: $62,1002013Revenue 2014: $500,766Expenses 2014: $444,687Net Income 2014: $56,0792014Revenue 2015: $764,418Expenses 2015: $526,584Net Income 2015: $237,8342015Revenue 2016: $540,023Expenses 2016: $676,098Net Income 2016: -$136,0752016Revenue 2017: $526,064Expenses 2017: $559,785Net Income 2017: -$33,7212017Revenue 2018: $676,360Expenses 2018: $558,750Net Income 2018: $117,6102018Revenue 2019: $740,801Expenses 2019: $718,594Net Income 2019: $22,2072019Revenue 2020: $659,139Expenses 2020: $740,022Net Income 2020: -$80,8832020Revenue 2021: $1,380,167Expenses 2021: $824,067Net Income 2021: $556,1002021Revenue 2022: $1,841,065Expenses 2022: $875,336Net Income 2022: $965,7292022Revenue 2023: $1,319,161Expenses 2023: $946,092Net Income 2023: $373,0692023

Highlighted filing

2016

Revenue$540,023
Expenses$676,098
Net Income-$136,075
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 1, 2017
Return Version
2016v3.0
Gross Receipts
$540,023
Mission and Program Overview

Mission

To provide training & education to plumbing apprentices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$293,796$295,265▲ $1,469
Cash and Non-Interest-Bearing Accounts$311,685$190,910▼ $120,775
Land, Buildings, and Equipment, Net$68,181$53,918▼ $14,263
Total Assets$673,662$540,093▼ $133,569
Liabilities
Accounts Payable and Accrued Expenses$12,799$15,305▲ $2,506
Total Liabilities$12,799$15,305▲ $2,506
Net Assets / Fund Balance
Unrestricted Net Assets$660,863$524,788▼ $136,075
Total Net Assets Fund Balance$660,863$524,788▼ $136,075
Total Liabilities and Net Assets / Fund Balance$673,662$540,093▼ $133,569

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$415,903-$415,903
Equipment$-361,985$377,186$15,201
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeff BrownTrain.coord.FT$78,396$78,396
Jack PezzePast Train.FT$50,066$50,066

Board Members and Trustees

NameTitle
Durant ThoenChairperson
Jamie QuelloVice Chairpe
Alton ShannonTrustee
Brian HeiselTrustee
Craig CarlsonTrustee
David CarlsonTrustee
Jason QuigginTrustee
Jeffrey Daveau SrTrustee
Jon DroppTrustee
Scott TorvinenTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$527,390
Investment Income
$1,579
Other Revenue
$11,054
Change in Net Assets
$-136,075

Audited Revenue Reconciliation

Revenue per Audited Statements
$540,023
Total Revenue per Audited Statements
$540,023
Total Revenue per Form 990
$540,023
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$506,663
Other Expenses$169,435
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$197,130
Other Employee Benefits---$152,703
Current Officers, Directors, Trustees, and Key Employees---$128,462
Other Expenses---$58,956
Office Expenses---$35,068
Payroll Taxes---$28,368
Occupancy---$25,200
Depreciation Depletion---$14,683
Travel---$14,169
Insurance---$11,971
Fees for Services Accounting---$4,600
Conferences and Meetings---$4,102
Fees for Services Legal---$686
Total Functional Expenses$0$0$0$676,098

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$676,098
Total Expenses per Audited Statements$676,098
Total Expenses per Form 990$676,098
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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, Page 6, Part VI, Line 11B

Reviewed at board meeting.

Form 990, Page 6, Part VI, Line 12C

Annual disclosure at board meeting.

Form 990, Page 6, Part VI, Line 15A

Trustees review compensation package annually and base compensation on performance.

Form 990, Page 6, Part VI, Line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Joint Apprenticeship Committee
EIN
41-6462618
Phone
2187339443
Address
4402 AIRPARK BLVD, DULUTH, MN 55812

Signing Officer

Name
Durant Thoen
Title
Chairperson
Phone
2187339443
Signed
2017-03-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Durant Thoen
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
44

Preparer

Firm
Licari Larsen and Company
Address
130 W SUPERIOR ST STE 712, DULUTH, MN 55802
Preparer
Steven S Licari
Phone
2187222226
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRUSTEES REVIEW COMPENSATION PACKAGE ANNUALLY AND BASE COMPENSATION ON PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST.
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0660863
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0524788
IRS990/TotalProgramServiceExpensesAmt0676098
IRS990/TotalProgramServiceRevenueAmt0527390
IRS990/TotalReportableCompFromOrgAmt0128462
IRS990/TotalRevenueGrp/ExclusionAmt01579
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0538444
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0540023
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0673662
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0540093
IRS990/TravelGrp/TotalAmt014169
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0660863
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0524788
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04402 AIRPARK DRIVE
IRS990/USAddress/CityNm0DULUTH
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055812
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DURANT THOEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum02187339443
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOINT APPRENTICESHIP COMMITTEE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 11 & 589
ReturnHeader/Filer/BusinessNameControlTxt0JOIN
ReturnHeader/Filer/EIN0416462618
ReturnHeader/Filer/PhoneNum02187339443
ReturnHeader/Filer/USAddress/AddressLine1Txt04402 AIRPARK BLVD
ReturnHeader/Filer/USAddress/CityNm0DULUTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055812
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E74612C03A80587096DC8DF1C345BB3C1DA496A2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E74612C03A80587096DC8DF1C345BB3C1DA496A2
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411806729
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LICARI LARSEN AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0130 W SUPERIOR ST STE 712
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055802
ReturnHeader/PreparerPersonGrp/PhoneNum02187222226
ReturnHeader/PreparerPersonGrp/PreparationDt02017-03-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN S LICARI
ReturnHeader/ReturnTs02017-03-30T01:05:37+00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.55$0.11$2.44$1.32$0.95$0.37
2022Summary only. Only limited summary data is available for this year.$2.24$0.17$2.07$1.84$0.88$0.97
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.12$1.11$1.38$0.82$0.56
2020Summary only. Only limited summary data is available for this year.$0.63$0.08$0.55$0.66$0.74$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.06$0.63$0.74$0.72$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.04$0.61$0.68$0.56$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.02$0.49$0.53$0.56$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.02$0.52$0.54$0.68$0.14
2015Summary only. Only limited summary data is available for this year.$0.67$0.01$0.66$0.76$0.53$0.24
2014Summary only. Only limited summary data is available for this year.$0.43$0.01$0.42$0.50$0.44$0.06
2013Summary only. Only limited summary data is available for this year.$0.38$0.01$0.37$0.49$0.43$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.01$0.30$0.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.00$0.32$0.39