Civic Intelligence

International Union of Operating Engineers Local 112

990 • Fiscal year 2014 • EIN 45-0546196

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 29, 2015

2715 S Rangeline Road46017

(765) 643-5112

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

8th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Net Margin

97th percentile

55%

Higher net margin than 97% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

23rd percentile

$156,718

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Asset Growth

89th percentile

20%

Faster asset growth than 89% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

90th percentile

15%

Faster revenue growth than 90% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2012 to 2014

Assets

Up

$13,810,210

Up $2,322,218 (+20%) from 2013

Net Assets

Up

$13,810,210

Up $2,322,218 (+20%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$4,201,505

No earlier filing loaded for comparison.

Expenses

Up

$1,879,287

Up $222,968 (+13%) from 2013

Net Income

$2,322,218

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $7,535,626Liabilities 2011: $0Net Assets 2011: $7,535,6262011Assets 2012: $9,188,146Liabilities 2012: $0Net Assets 2012: $9,188,1462012Assets 2013: $11,487,992Liabilities 2013: $0Net Assets 2013: $11,487,9922013Assets 2014: $13,810,210Liabilities 2014: $0Net Assets 2014: $13,810,2102014Assets 2015: $15,128,943Liabilities 2015: $0Net Assets 2015: $15,128,9432015Assets 2016: $16,236,157Liabilities 2016: $0Net Assets 2016: $16,236,1572016Assets 2017: $17,108,614Liabilities 2017: $0Net Assets 2017: $17,108,6142017Assets 2018: $18,046,354Liabilities 2018: $0Net Assets 2018: $18,046,3542018Assets 2019: $19,268,995Liabilities 2019: $0Net Assets 2019: $19,268,9952019Assets 2020: $20,908,524Liabilities 2020: $0Net Assets 2020: $20,908,5242020Assets 2021: $21,484,536Liabilities 2021: $251,351Net Assets 2021: $21,233,1852021Assets 2022: $21,112,662Liabilities 2022: $0Net Assets 2022: $21,112,6622022Assets 2023: $19,902,554Liabilities 2023: $0Net Assets 2023: $19,902,5542023Assets 2024: $19,184,042Liabilities 2024: $0Net Assets 2024: $19,184,0422024

Highlighted filing

2014

Assets$13,810,210
Liabilities$0
Net Assets$13,810,210

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,296,3182011Revenue 2012: $3,150,423Expenses 2012: $1,497,903Net Income 2012: $1,652,5202012Expenses 2013: $1,656,3192013Revenue 2014: $4,201,505Expenses 2014: $1,879,287Net Income 2014: $2,322,2182014Revenue 2015: $3,389,543Expenses 2015: $2,070,810Net Income 2015: $1,318,7332015Revenue 2016: $3,378,439Expenses 2016: $2,271,225Net Income 2016: $1,107,2142016Revenue 2017: $3,201,424Expenses 2017: $2,328,967Net Income 2017: $872,4572017Revenue 2018: $3,702,927Expenses 2018: $2,765,187Net Income 2018: $937,7402018Revenue 2019: $3,978,720Expenses 2019: $2,756,079Net Income 2019: $1,222,6412019Revenue 2020: $4,295,552Expenses 2020: $2,656,023Net Income 2020: $1,639,5292020Revenue 2021: $2,685,992Expenses 2021: $2,361,331Net Income 2021: $324,6612021Revenue 2022: $2,597,442Expenses 2022: $2,717,965Net Income 2022: -$120,5232022Revenue 2023: $1,560,813Expenses 2023: $2,770,921Net Income 2023: -$1,210,1082023Revenue 2024: $2,204,569Expenses 2024: $2,923,081Net Income 2024: -$718,5122024

Highlighted filing

2014

Revenue$4,201,505
Expenses$1,879,287
Net Income$2,322,218
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 29, 2015
Return Version
2013v4.0
Gross Receipts
$15,920,226
Mission and Program Overview

Mission

The union is a nonprofit labor organization which provides nationwide union representation for non-destructive testing technicians in the pipeline industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,848,650$12,762,393▲ $6,913,743
Cash and Non-Interest-Bearing Accounts$5,465,557$876,989▼ $4,588,568
Land, Buildings, and Equipment, Net$173,785$170,828▼ $2,957
Total Assets$11,487,992$13,810,210▲ $2,322,218
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$11,487,992$13,810,210▲ $2,322,218
Total Net Assets Fund Balance$11,487,992$13,810,210▲ $2,322,218
Total Liabilities and Net Assets / Fund Balance$11,487,992$13,810,210▲ $2,322,218

Asset Categories

AssetBook ValueDepreciationBasis
Land$141,181-$141,181
Equipment$29,647$106,449$136,096
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randall C HughesPresidentFT$153,118$56,723$209,841
Erin BuckTreasurerFT$133,616-$133,616
Tony TidwellFinancial SecretaryFT$133,616-$133,616
Sandra K CronkRecording SecretaryFT$84,764-$84,764

Board Members and Trustees

NameTitle
Stephen McelhannonVice-president
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,429,228
Investment Income
$481,610
Other Revenue
$290,667
Change in Net Assets
$2,322,218

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,201,505
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,201,505
Total Revenue per Form 990
$4,201,505
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,120,511
Other Expenses$758,776
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$532,955
Pension Plan Contributions---$327,316
Other Salaries and Wages---$201,263
Payments to Affiliates---$185,001
Fees for Services Other---$70,452
Travel---$69,665
Occupancy---$67,832
Payroll Taxes---$58,977
Office Expenses---$56,858
All Other Expenses---$39,980
Insurance---$36,791
Fees for Service Investment Mgmnt Fees---$26,715
Other Expenses---$21,000
Depreciation Depletion---$18,394
Advertising---$16,853
Total Functional Expenses$0$0$0$1,879,287

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,879,287
Total Expenses per Audited Statements$1,879,287
Total Expenses per Form 990$1,879,287
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
Yes
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11

The organization's board of directors reviewed and approved the audited financial statements and the 990 return at a scheduled board meeting.

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

The board of directors requires employees and board members to notify the board if there is a conflict of interest issue.

Form 990, Part VI, Section B, Line 15

The board of directors review and approve compensation and benefits on an annual basis. No changes to compensation can be made without the board's approval.

Form 990, Part VI, Section C, Line 19

The organizations governing documents, conflict of interest policy, and financial statements are available upon request by contacting sandra crock at 2715 south rangeline road, anderson, in 46017 or by phone at (765)643-5112.

Filing and Contact Details

Filer

EIN
45-0546196
Phone
7656435112

Signing Officer

Name
Randall Hughes
Title
President
Phone
7656435112
Signed
2015-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randall Hughes
Formed
2006
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
9
Volunteers
0

Preparer

Preparer
Janice H Goff CPA
Phone
3175749100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization has not changed its oversight or selection process from the prior year.

Raw XML Appendix378 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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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEW AND APPROVE COMPENSATION AND BENEFITS ON AN ANNUAL BASIS. NO CHANGES TO COMPENSATION CAN BE MADE WITHOUT THE BOARD'S APPROVAL.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWED AND APPROVED THE AUDITED FINANCIAL STATEMENTS AND THE 990 RETURN AT A SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REQUIRES EMPLOYEES AND BOARD MEMBERS TO NOTIFY THE BOARD IF THERE IS A CONFLICT OF INTEREST ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEW AND APPROVE COMPENSATION AND BENEFITS ON AN ANNUAL BASIS. NO CHANGES TO COMPENSATION CAN BE MADE WITHOUT THE BOARD'S APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST BY CONTACTING SANDRA CROCK AT 2715 SOUTH RANGELINE ROAD, ANDERSON, IN 46017 OR BY PHONE AT (765)643-5112.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10LOCAL 112 NDE TRAINING FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11IUOE LOCAL 112 HEALTH & WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0431412060
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1261382332
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(9)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRAINING TO UNION MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EMPLOYEE BENEFIT PLAN FOR MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine102715 S RANGELINE ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine112715 S RANGELINE ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0ANDERSON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City1ANDERSON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State1IN
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt012624
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10LOCAL 112 NDE TRAINING FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011487992
IRS990/TotalAssetsEOYAmt013810210
IRS990/TotalAssetsGrp/BOYAmt011487992
IRS990/TotalAssetsGrp/EOYAmt013810210
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt01879287
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011487992
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013810210
IRS990/TotalOtherCompensationAmt03600
IRS990/TotalProgramServiceRevenueAmt03429228
IRS990/TotalReportableCompFromOrgAmt0505114
IRS990/TotalRevenueGrp/ExclusionAmt0481610
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03719895
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04201505
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011487992
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013810210
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt069665
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt011487992
IRS990/UnrestrictedNetAssetsGrp/EOYAmt013810210
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102715 S RANGELINE ROAD
IRS990/USAddress/City0ANDERSON
IRS990/USAddress/State0IN
IRS990/USAddress/ZIPCode046017
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDALL HUGHES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07656435112
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10INTERNATIONAL UNION OF OPERATING
ReturnHeader/Filer/BusinessName/BusinessNameLine20ENGINEERS LOCAL 112
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0450546196
ReturnHeader/Filer/PhoneNum07656435112
ReturnHeader/Filer/USAddress/AddressLine102715 S RANGELINE ROAD
ReturnHeader/Filer/USAddress/City0ANDERSON
ReturnHeader/Filer/USAddress/State0IN
ReturnHeader/Filer/USAddress/ZIPCode046017
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine109339 PRIORITY WAY W DR 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode046240
ReturnHeader/PreparerPersonGrp/PhoneNum03175749100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANICE H GOFF CPA
ReturnHeader/ReturnTs02015-02-06T08:43:47-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.2$0.00$19.2$2.20$2.92$0.72
2023Detailed filing. Detailed filing data is available for this year.$19.9$0.00$19.9$1.56$2.77$1.21
2022Detailed filing. Detailed filing data is available for this year.$21.1$0.00$21.1$2.60$2.72$0.12
2021Detailed filing. Detailed filing data is available for this year.$21.5$0.25$21.2$2.69$2.36$0.32
2020Detailed filing. Detailed filing data is available for this year.$20.9$0.00$20.9$4.30$2.66$1.64
2019Detailed filing. Detailed filing data is available for this year.$19.3$0.00$19.3$3.98$2.76$1.22
2018Detailed filing. Detailed filing data is available for this year.$18.0$0.00$18.0$3.70$2.77$0.94
2017Detailed filing. Detailed filing data is available for this year.$17.1$0.00$17.1$3.20$2.33$0.87
2016Detailed filing. Detailed filing data is available for this year.$16.2$0.00$16.2$3.38$2.27$1.11
2015Detailed filing. Detailed filing data is available for this year.$15.1$0.00$15.1$3.39$2.07$1.32
2014Detailed filing. Detailed filing data is available for this year.$13.8$0.00$13.8$4.20$1.88$2.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$0.00$11.5$1.66
2012Summary only. Only limited summary data is available for this year.$9.19$0.00$9.19$3.15$1.50$1.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.54$0.00$7.54$1.30