Civic Intelligence

Opcmia International Training Fund

990 • Fiscal year 2016 • EIN 47-3740409

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 02, 2017

7130 Columbia Gateway Drive No AColumbia, MD 21046

(410) 872-9500

Siviq Scores

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

Liabilities / Assets

41st percentile

0.01x

Higher debt load relative to assets than 41% of similar nonprofits.

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

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

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

Net Margin

100th percentile

94%

Higher net margin than 100% of similar nonprofits.

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

Top Officer Pay

16th percentile

$0

Higher top officer pay than 16% of similar nonprofits.

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

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

Asset Growth

99th percentile

249%

Faster asset growth than 99% of similar nonprofits.

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

Revenue Growth

99th percentile

146%

Faster revenue growth than 99% of similar nonprofits.

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

Assets

Up

$2,699,566

Up $1,925,440 (+249%) from 2015

Net Assets

Up

$2,680,726

Up $1,906,600 (+246%) from 2015

Liabilities

Up

$18,840

Up $18,840 from 2015

Revenue

Up

$2,018,366

Up $1,198,679 (+146%) from 2015

Expenses

Up

$111,766

Up $66,205 (+145%) from 2015

Net Income

Up

$1,906,600

Up $1,132,474 (+146%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2015: $774,126Liabilities 2015: $0Net Assets 2015: $774,1262015Assets 2016: $2,699,566Liabilities 2016: $18,840Net Assets 2016: $2,680,7262016Assets 2017: $4,282,075Liabilities 2017: $47,266Net Assets 2017: $4,234,8092017Assets 2018: $5,187,246Liabilities 2018: $31,412Net Assets 2018: $5,155,8342018Assets 2019: $6,062,867Liabilities 2019: $98,514Net Assets 2019: $5,964,3532019Assets 2020: $7,456,227Liabilities 2020: $36,868Net Assets 2020: $7,419,3592020Assets 2021: $8,859,109Liabilities 2021: $36,431Net Assets 2021: $8,822,6782021Assets 2022: $8,533,832Liabilities 2022: $46,903Net Assets 2022: $8,486,9292022Assets 2023: $9,784,149Liabilities 2023: $114,885Net Assets 2023: $9,669,2642023Assets 2024: $10,540,512Liabilities 2024: $60,503Net Assets 2024: $10,480,0092024

Highlighted filing

2016

Assets$2,699,566
Liabilities$18,840
Net Assets$2,680,726

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2015: $819,687Expenses 2015: $45,561Net Income 2015: $774,1262015Revenue 2016: $2,018,366Expenses 2016: $111,766Net Income 2016: $1,906,6002016Revenue 2017: $2,075,158Expenses 2017: $521,075Net Income 2017: $1,554,0832017Revenue 2018: $2,226,714Expenses 2018: $1,305,689Net Income 2018: $921,0252018Revenue 2019: $2,447,274Expenses 2019: $1,725,035Net Income 2019: $722,2392019Revenue 2020: $2,515,484Expenses 2020: $1,310,854Net Income 2020: $1,204,6302020Revenue 2021: $2,794,438Expenses 2021: $1,377,630Net Income 2021: $1,416,8082021Revenue 2022: $2,527,904Expenses 2022: $1,816,493Net Income 2022: $711,4112022Revenue 2023: $2,936,911Expenses 2023: $1,942,320Net Income 2023: $994,5912023Revenue 2024: $2,981,042Expenses 2024: $2,150,628Net Income 2024: $830,4142024

Highlighted filing

2016

Revenue$2,018,366
Expenses$111,766
Net Income$1,906,600
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 2, 2017
Return Version
2016v3.0
Gross Receipts
$2,018,366
Mission and Program Overview

Mission

To provide training and materials for the development and improvement of training of plastering and cement mason journeymen and apprentices, specifically to upgrade the general quality of workmanship and productivity, as well as provide for training needs.

To provide training and related benefits to eligible entities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$473,479$2,456,781▲ $1,983,302
Rtn Earn Endowment Incm Other Fnds$0$1,906,600▲ $1,906,600
Other Notes and Loans Receivable, Net$300,647$237,592▼ $63,055
Prepaid Expenses and Deferred Charges$0$5,193▲ $5,193
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$774,126$2,699,566▲ $1,925,440
Liabilities
Accounts Payable and Accrued Expenses-$18,840-
Total Liabilities$0$18,840▲ $18,840
Net Assets / Fund Balance
Total Net Assets Fund Balance$774,126$2,680,726▲ $1,906,600
Total Liabilities and Net Assets / Fund Balance$774,126$2,699,566▲ $1,925,440
Compensation and Service Providers

Board Members and Trustees

NameTitle
John CorsiniManagement Trustee Co-chair
William RogersUnion Trustee-chairperson
David ScurtoManagement Trustee
Fred EpiscopoManagement Trustee
Mike LandgrebeManagement Trustee
Robert MillerManagement Trustee
Tim WelshManagement Trustee
Bob NotoUnion Trustee
Dave ArnoldUnion Trustee
Mark GonzalezUnion Trustee
Marvin GebersUnion Trustee
Tom RegerUnion Trustee
Michael PattiManagement Alternate
Ronald StefaniakUnion Alternate
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,018,366
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,906,600

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,018,366
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,018,366
Total Revenue per Form 990
$2,018,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,766
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
Fees for Services Legal---$40,753
Fees for Services Management---$32,500
Fees for Services Other---$17,218
Conferences and Meetings---$12,179
Fees for Services Accounting---$5,318
Other Expenses---$2,919
Office Expenses---$599
Insurance---$280
Total Functional Expenses$0$0$0$111,766

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$111,766
Total Expenses per Audited Statements$111,766
Total Expenses per Form 990$111,766
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 11B

Form 990 was provided to the trustee chairperson for review prior to its filing.

Form 990, Part VI, Section C, Line 18

The organization's annual form 990 is available for public inspection at the appropriate irs website

Form 990, Part VI, Section C, Line 19

Documents provided upon reasonable request or at the fund office.

Filing and Contact Details

Filer

Filer Name
Opcmia International Training Fund
EIN
47-3740409
Phone
4108729500
Address
7130 COLUMBIA GATEWAY DRIVE NO A, COLUMBIA, MD 21046

Signing Officer

Name
William Rogers
Title
Chairperson
Phone
4108729500
Signed
2017-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Rogers
Formed
2015
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
0

Preparer

Firm
Salter & Company LLC
Address
4600 EAST-WEST HIGHWAY SUITE 300, BETHESDA, MD 20814-3415
Preparer
Joseph M Herishen CPA
Phone
3018307400
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Bank fees 161. Apprentice training 17,057.

Form 990, Part XII, Line 2C

The process has remained consistent from the prior year.

Financial Statement Notes

PART X, LINE 2:

The fund is exempt from federal income tax under section 501(c)(5) of the internal revenue code. Accordingly, no provision for income taxes is included in the accompanying financial statements. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML Appendix356 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0111766
IRS990ScheduleD/TotalRevenuePerForm990Amt02018366
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02018366
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0111766
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS PROVIDED TO THE TRUSTEE CHAIRPERSON FOR REVIEW PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S ANNUAL FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AT THE APPROPRIATE IRS WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS PROVIDED UPON REASONABLE REQUEST OR AT THE FUND OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEES 161. APPRENTICE TRAINING 17,057.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS REMAINED CONSISTENT FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0774126
IRS990/TotalAssetsEOYAmt02699566
IRS990/TotalAssetsGrp/BOYAmt0774126
IRS990/TotalAssetsGrp/EOYAmt02699566
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0111766
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt018840
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt018840
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0774126
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02680726
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt02018366
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02018366
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02018366
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0774126
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02699566
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07130 COLUMBIA GATEWAY DRIVE SUITE A
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021046
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM ROGERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum04108729500
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPCMIA INTERNATIONAL TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0OPCM
ReturnHeader/Filer/EIN0473740409
ReturnHeader/Filer/PhoneNum04108729500
ReturnHeader/Filer/USAddress/AddressLine1Txt07130 COLUMBIA GATEWAY DRIVE NO A
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021046
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B02763FB25E200423D0804E5FE32B08243DF789D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId000BE48F0AB4807CEECB136980997BAB54CC15B2A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.194.229.250
ReturnHeader/FilingSecurityInformation/IPDt02017-11-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm016:03:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208078757
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SALTER & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04600 EAST-WEST HIGHWAY SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0208143415
ReturnHeader/PreparerPersonGrp/PhoneNum03018307400
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH M HERISHEN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-09T15:04:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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