Civic Intelligence

Local 538 Educational Trust Fund

990EZ • Fiscal year 2020 • EIN 47-3376798

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 17, 2021

Organization ProfileN/A
2404 South Roan StreetJohnson City, TN 37601

(423) 928-5751

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

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

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.00x

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

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

49th percentile

9.8%

Higher net margin than 49% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

92nd percentile

54%

Faster asset growth than 92% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

81st percentile

8.4%

Faster revenue growth than 81% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$48,449

Up $17,019 (+54%) from 2019

Net Assets

Up

$48,449

Up $17,019 (+54%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin49th percentile

Revenue

Up

$173,583

Up $13,473 (+8.4%) from 2019

Expenses

Down

$156,564

Down $88,456 (-36%) from 2019

Net Income

Up

$17,019

Up $101,929 (+120%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$600K$400K$200K$0Assets 2014: $482,343Liabilities 2014: $02014Assets 2015: $315,664Liabilities 2015: $02015Assets 2016: $253,459Liabilities 2016: $0Net Assets 2016: $253,4592016Assets 2018: $116,340Liabilities 2018: $0Net Assets 2018: $116,3402018Assets 2019: $31,430Liabilities 2019: $0Net Assets 2019: $31,4302019Assets 2020: $48,449Liabilities 2020: $0Net Assets 2020: $48,4492020Assets 2021: $87,615Liabilities 2021: $0Net Assets 2021: $87,6152021Assets 2022: $79,918Liabilities 2022: $0Net Assets 2022: $79,9182022Assets 2023: $92,151Liabilities 2023: $0Net Assets 2023: $92,1512023Assets 2024: $90,221Liabilities 2024: $4,225Net Assets 2024: $85,9962024Assets 2025: $248,415Liabilities 2025: $5,122Net Assets 2025: $243,2932025

Highlighted filing

2020

Assets$48,449
Liabilities$0
Net Assets$48,449
Open 2020 Filing

Operations Trend

Revenue Growth81st percentile

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

$400K$200K$0-$200KRevenue 2014: $65,928Expenses 2014: $107,759Net Income 2014: -$41,8312014Revenue 2015: $39,172Expenses 2015: $205,851Net Income 2015: -$166,6792015Revenue 2016: $125,754Expenses 2016: $187,959Net Income 2016: -$62,2052016Revenue 2018: $57,402Expenses 2018: $88,811Net Income 2018: -$31,4092018Revenue 2019: $160,110Expenses 2019: $245,020Net Income 2019: -$84,9102019Revenue 2020: $173,583Expenses 2020: $156,564Net Income 2020: $17,0192020Revenue 2021: $250,781Expenses 2021: $211,615Net Income 2021: $39,1662021Revenue 2022: $192,327Expenses 2022: $200,024Net Income 2022: -$7,6972022Revenue 2023: $188,878Expenses 2023: $176,645Net Income 2023: $12,2332023Revenue 2024: $148,902Expenses 2024: $155,057Net Income 2024: -$6,1552024Revenue 2025: $345,998Expenses 2025: $188,701Net Income 2025: $157,2972025

Highlighted filing

2020

Revenue$173,583
Expenses$156,564
Net Income$17,019
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 17, 2021
Return Version
2019v5.2
Gross Receipts
$173,583
Mission and Program Overview

Mission

Training of journeymen and apprentices

Program Services

DescriptionGrantsExpenses
TO PROVIDE TRAINING TO APPRENTICES AND JOURNEYMEN OF UA LOCAL UNION 538$0$0
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RANDY FRYETrustee-$0--
TONY LOVETrustee-$0--
DAVID WILSONTrustee-$0--
RAY MILLERTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Local 538 Educational Trust Fund
EIN
47-3376798
Phone
4239285751
Address
2404 SOUTH ROAN STREET, JOHNSON CITY, TN 37601

Signing Officer

Name
Randy Frye
Title
Trustee
Phone
4239285751
Signed
2021-02-17
Discuss with paid preparer
Yes

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE STE 1200W, BETHESDA, MD 20814
Preparer
Michael E Warshaw CPA
Phone
2023319880
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 14

“Description: depreciation. Amount: 7,789.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: administration. Amount: 25,475. Description: instructors. Amount: 37,082. Description: training. Amount: 9,842. Description: reimbursed expenses. Amount: 75,727. Total to form 990-ez, line 16: 148,126.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: other depreciable assets. Beg. Of year amount: 17,423. End of year amount: 9,634.”

Raw XML Appendix115 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum04239285751
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02404 SOUTH ROAN STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0JOHNSON CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037601
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014007
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt038815
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0120300
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt017019
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt031430
IRS990EZ/Form990TotalAssetsGrp/EOYAmt048449
IRS990EZ/GrossReceiptsAmt0173583
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt031430
IRS990EZ/NetAssetsOrFundBalancesEOYAmt048449
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt031430
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt048449
IRS990EZ/OccupancyRentUtltsAndMaintAmt07789
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RANDY FRYE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TONY LOVE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID WILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RAY MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt017423
IRS990EZ/OtherAssetsTotalDetail/EOYAmt09634
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0148126
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TRAINING OF JOURNEYMEN AND APPRENTICES
IRS990EZ/PrintingPublicationsPostageAmt0649
IRS990EZ/ProgramServiceRevenueAmt053283
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE TRAINING TO APPRENTICES AND JOURNEYMEN OF UA LOCAL UNION 538
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0156564
IRS990EZ/TotalRevenueAmt0173583
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DEPRECIATION. AMOUNT: 7,789.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ADMINISTRATION. AMOUNT: 25,475. DESCRIPTION: INSTRUCTORS. AMOUNT: 37,082. DESCRIPTION: TRAINING. AMOUNT: 9,842. DESCRIPTION: REIMBURSED EXPENSES. AMOUNT: 75,727. TOTAL TO FORM 990-EZ, LINE 16: 148,126.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 17,423. END OF YEAR AMOUNT: 9,634.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY FRYE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04239285751
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL 538 EDUCATIONAL TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0473376798
ReturnHeader/Filer/PhoneNum04239285751
ReturnHeader/Filer/USAddress/AddressLine1Txt02404 SOUTH ROAN STREET
ReturnHeader/Filer/USAddress/CityNm0JOHNSON CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470900880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CALIBRE CPA GROUP PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07501 WISCONSIN AVENUE STE 1200W
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020814
ReturnHeader/PreparerPersonGrp/PhoneNum02023319880
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL E WARSHAW CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-02-17T09:16:08-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$48,449
Liabilities
$0
Net assets
$48,449
Revenue
$173,583
Expenses
$156,564
Net income
$17,019
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.05$2.43$3.46$1.89$1.57
2024Detailed filing. Detailed filing data is available for this year.$0.90$0.04$0.86$1.49$1.55$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$1.89$1.77$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$1.92$2.00$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$2.51$2.12$0.39
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$1.74$1.57$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$1.60$2.45$0.85
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.57$0.89$0.31
2016Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$1.26$1.88$0.62
2015Summary only. Only limited summary data is available for this year.$3.16$0.00$0.39$2.06$1.67
2014Summary only. Only limited summary data is available for this year.$4.82$0.00$0.66$1.08$0.42