Civic Intelligence

Plumbers & Pipefitters Local 74-

990 • Fiscal year 2020 • EIN 51-0097014

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 11, 2020

Organization ProfileN/A
201 Executive DriveNewark, DE 19702

(302) 636-7400

Siviq Scores

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

Liabilities / Assets

79th percentile

0.12x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

0.15x

Higher debt load relative to revenue than 79% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

43rd percentile

6.1%

Higher net margin than 43% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

90th percentile

$223,505

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 22.7% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

41st percentile

4.7%

Faster asset growth than 41% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

12th percentile

-21%

Faster revenue growth than 12% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$1,197,674

Up $53,665 (+4.7%) from 2019

Net Assets

Up

$1,051,133

Up $59,660 (+6.0%) from 2019

Liabilities

Down

$146,541

Down $5,995 (-3.9%) from 2019

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin43rd percentile

Revenue

Down

$986,090

Down $262,206 (-21%) from 2019

Expenses

Down

$926,430

Down $52,306 (-5.3%) from 2019

Net Income

Down

$59,660

Down $209,900 (-78%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$1.5M$1.0M$500K$0Assets 2011: $971,322Liabilities 2011: $123,038Net Assets 2011: $848,2842011Assets 2012: $717,058Liabilities 2012: $147,320Net Assets 2012: $569,7382012Assets 2013: $583,725Liabilities 2013: $102,268Net Assets 2013: $481,4572013Assets 2014: $738,846Liabilities 2014: $118,416Net Assets 2014: $620,4302014Assets 2015: $846,627Liabilities 2015: $131,649Net Assets 2015: $714,9782015Assets 2016: $915,905Liabilities 2016: $109,163Net Assets 2016: $806,7422016Assets 2017: $925,410Liabilities 2017: $154,473Net Assets 2017: $770,9372017Assets 2018: $844,386Liabilities 2018: $122,473Net Assets 2018: $721,9132018Assets 2019: $1,144,009Liabilities 2019: $152,536Net Assets 2019: $991,4732019Assets 2020: $1,197,674Liabilities 2020: $146,541Net Assets 2020: $1,051,1332020Assets 2021: $1,029,979Liabilities 2021: $174,023Net Assets 2021: $855,9562021Assets 2022: $859,484Liabilities 2022: $181,186Net Assets 2022: $678,2982022Assets 2023: $1,006,385Liabilities 2023: $262,096Net Assets 2023: $744,2892023Assets 2024: $1,338,602Liabilities 2024: $439,126Net Assets 2024: $899,4762024Assets 2025: $1,278,484Liabilities 2025: $279,360Net Assets 2025: $999,1242025

Highlighted filing

2020

Assets$1,197,674
Liabilities$146,541
Net Assets$1,051,133
Open 2020 Filing

Operations Trend

Revenue Growth12th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $860,156Expenses 2011: $818,908Net Income 2011: $41,2482011Revenue 2012: $546,044Expenses 2012: $824,590Net Income 2012: -$278,5462012Revenue 2013: $752,578Expenses 2013: $840,859Net Income 2013: -$88,2812013Revenue 2014: $1,027,019Expenses 2014: $888,046Net Income 2014: $138,9732014Revenue 2015: $985,329Expenses 2015: $890,781Net Income 2015: $94,5482015Revenue 2016: $910,845Expenses 2016: $884,579Net Income 2016: $26,2662016Revenue 2017: $953,123Expenses 2017: $988,928Net Income 2017: -$35,8052017Revenue 2018: $932,936Expenses 2018: $981,960Net Income 2018: -$49,0242018Revenue 2019: $1,248,296Expenses 2019: $978,736Net Income 2019: $269,5602019Revenue 2020: $986,090Expenses 2020: $926,430Net Income 2020: $59,6602020Revenue 2021: $693,784Expenses 2021: $888,961Net Income 2021: -$195,1772021Revenue 2022: $839,790Expenses 2022: $1,017,448Net Income 2022: -$177,6582022Revenue 2023: $1,088,404Expenses 2023: $1,022,413Net Income 2023: $65,9912023Revenue 2024: $1,255,103Expenses 2024: $1,099,916Net Income 2024: $155,1872024Revenue 2025: $1,204,966Expenses 2025: $1,105,318Net Income 2025: $99,6482025

Highlighted filing

2020

Revenue$986,090
Expenses$926,430
Net Income$59,660
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 11, 2020
Return Version
2019v5.0
Gross Receipts
$986,090
Mission and Program Overview

Mission

To provide educational and safety training for apprentice and journeyman union plumbers and pipefitters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$823,826$942,219▲ $118,393
Accounts Receivable$181,157$130,644▼ $50,513
Land, Buildings, and Equipment, Net$137,206$122,971▼ $14,235
Prepaid Expenses and Deferred Charges$1,820$1,840▲ $20
Total Assets$1,144,009$1,197,674▲ $53,665
Liabilities
Other Liabilities$98,453$82,487▼ $15,966
Accounts Payable and Accrued Expenses$54,083$64,054▲ $9,971
Total Liabilities$152,536$146,541▼ $5,995
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$991,473$1,051,133▲ $59,660
Total Net Assets Fund Balance$991,473$1,051,133▲ $59,660
Total Liabilities and Net Assets / Fund Balance$1,144,009$1,197,674▲ $53,665

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$41,494$620,164$661,658
Leasehold Improvements$81,477$34,255$115,732
Other Land Buildings-$15,743$15,743
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel CroweTraining DirectorFT$125,250$98,255$223,505

Board Members and Trustees

NameTitle
Anthony IoriiTrustee
James ListerTrustee
Jeff SillTrustee
Michael HackendornTrustee
Robert StewartTrustee
Theodore Pankowski IvTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$27,161
Program Service Revenue
$958,052
Investment Income
$386
Other Revenue
$491
All Other Contributions
$27,161
Change in Net Assets
$59,660

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table5$27,161
Total Noncash Contributions5$27,161

Audited Revenue Reconciliation

Revenue per Audited Statements
$986,090
Total Revenue per Audited Statements
$986,090
Total Revenue per Form 990
$986,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$482,689
Other Expenses$443,741
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$190,397
Other Salaries and Wages---$149,000
Other Employee Benefits---$144,064
Current Officers, Directors, Trustees, and Key Employees---$127,213
Pension Plan Contributions---$38,137
Payroll Taxes---$24,275
Conferences and Meetings---$17,787
Fees for Services Accounting---$15,854
Depreciation Depletion---$14,235
Office Expenses---$10,519
Other Expenses---$10,336
Insurance---$9,217
All Other Expenses---$1,899
Total Functional Expenses$0$0$0$926,430

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$926,430
Total Expenses per Audited Statements$926,430
Total Expenses per Form 990$926,430
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$82,487
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
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

“The business agent and coordinator reviews and approves form 990. The full board receives a copy of the complete form 990 at the next scheduled meeting.”

Form 990, Page 6, Part VI, Line 18

“Form 990 is available for access on www.guidestar.org.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Local 74-
EIN
51-0097014
Phone
3026367400
Address
201 EXECUTIVE DRIVE, NEWARK, DE 19702

Signing Officer

Name
Michael Hackendorn
Title
Trustee
Phone
3026367400
Signed
2020-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Hackendorn
Formed
1989
Legal Domicile
De
Voting Board Members
7
Independent Board Members
7
Employees
22
Volunteers
7

Preparer

Firm
Whisman Giordano & Associates LLC
Address
111 CONTINENTAL DR STE 210, NEWARK, DE 19713-4330
Preparer
James R Zdimal CPA
Phone
3022660202
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The committee qualifies as a not-for-profit organization under section 501 (c)(5) of the internal revenue code and is not liable for federal or statement income taxes, except for unrelated business income. Although the committee is not subject to federal and state income tax, the committee is required to adhere to asc 740, "accounting for income taxes," which applies to all entities including those that are tax exempt under 501(c)(5). Asc 740 clarifies the accounting and reporting for income taxes where interpretation of the tax law may be uncertain. Asc 740 prescribes a comprehensive model for the financial statements' recognition, measurement, presentation and disclosure of income tax uncertainties with respect to positions taken or expected to be taken in income tax returns. The financial accounting standards board on statements pertaining to accounting for uncertainty in income taxes recognized in the financial statements prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a return. The federal returns of the committee for the prior three years are subject to examination by the irs, generally for three years after they are filed. The tax positions taken by the committee during these years are based on clear and unambiguous tax law; management has a high level of confidence in the technical merits of the positions taken.”

Raw XML Appendix346 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/RevenueSubtotalAmt0986090
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMMITTEE QUALIFIES AS A NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501 (C)(5) OF THE INTERNAL REVENUE CODE AND IS NOT LIABLE FOR FEDERAL OR STATEMENT INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME. ALTHOUGH THE COMMITTEE IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAX, THE COMMITTEE IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES," WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER 501(C)(5). ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENTS' RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. THE FINANCIAL ACCOUNTING STANDARDS BOARD ON STATEMENTS PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A RETURN. THE FEDERAL RETURNS OF THE COMMITTEE FOR THE PRIOR THREE YEARS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE TAX POSITIONS TAKEN BY THE COMMITTEE DURING THESE YEARS ARE BASED ON CLEAR AND UNAMBIGUOUS TAX LAW; MANAGEMENT HAS A HIGH LEVEL OF CONFIDENCE IN THE TECHNICAL MERITS OF THE POSITIONS TAKEN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0926430
IRS990ScheduleD/TotalLiabilityAmt082487
IRS990ScheduleD/TotalRevenuePerForm990Amt0986090
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0986090
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0926430
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DANIEL CROWE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRAINING DIRECTOR
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IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt05
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BUSINESS AGENT AND COORDINATOR REVIEWS AND APPROVES FORM 990. THE FULL BOARD RECEIVES A COPY OF THE COMPLETE FORM 990 AT THE NEXT SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS AVAILABLE FOR ACCESS ON WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01144009
IRS990/TotalAssetsEOYAmt01197674
IRS990/TotalAssetsGrp/BOYAmt01144009
IRS990/TotalAssetsGrp/EOYAmt01197674
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt027161
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0152536
IRS990/TotalLiabilitiesEOYAmt0146541
IRS990/TotalLiabilitiesGrp/BOYAmt0152536
IRS990/TotalLiabilitiesGrp/EOYAmt0146541
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0991473
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01051133
IRS990/TotalOtherCompensationAmt098255
IRS990/TotalProgramServiceExpensesAmt0926430
IRS990/TotalProgramServiceRevenueAmt0958052
IRS990/TotalReportableCompFromOrgAmt0125250
IRS990/TotalRevenueGrp/ExclusionAmt0386
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0958543
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0986090
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01144009
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0201 EXECUTIVE DRIVE
IRS990/USAddress/CityNm0NEWARK
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd019702
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL HACKENDORN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03026367400
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS & PIPEFITTERS LOCAL 74-
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOINT APPRENTICESHIP COMMITTEE
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0510097014
ReturnHeader/Filer/PhoneNum03026367400
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 EXECUTIVE DRIVE
ReturnHeader/Filer/USAddress/CityNm0NEWARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019702
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203934956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WHISMAN GIORDANO & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0111 CONTINENTAL DR STE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEWARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0197134330
ReturnHeader/PreparerPersonGrp/PhoneNum03022660202
ReturnHeader/PreparerPersonGrp/PreparationDt02021-03-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES R ZDIMAL CPA
ReturnHeader/ReturnTs02021-03-11T09:13:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,197,674
Liabilities
$146,541
Net assets
$1,051,133
Revenue
$986,090
Expenses
$926,430
Net income
$59,660
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.28$0.28$1.00$1.20$1.11$0.10
2024Detailed filing. Detailed filing data is available for this year.$1.34$0.44$0.90$1.26$1.10$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.26$0.74$1.09$1.02$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.86$0.18$0.68$0.84$1.02$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.17$0.86$0.69$0.89$0.20
2020Detailed filing. Detailed filing data is available for this year.$1.20$0.15$1.05$0.99$0.93$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.14$0.15$0.99$1.25$0.98$0.27
2018Detailed filing. Detailed filing data is available for this year.$0.84$0.12$0.72$0.93$0.98$0.05
2017Summary only. Only limited summary data is available for this year.$0.93$0.15$0.77$0.95$0.99$0.04
2016Summary only. Only limited summary data is available for this year.$0.92$0.11$0.81$0.91$0.88$0.03
2015Summary only. Only limited summary data is available for this year.$0.85$0.13$0.71$0.99$0.89$0.09
2014Summary only. Only limited summary data is available for this year.$0.74$0.12$0.62$1.03$0.89$0.14
2013Summary only. Only limited summary data is available for this year.$0.58$0.10$0.48$0.75$0.84$0.09
2012Summary only. Only limited summary data is available for this year.$0.72$0.15$0.57$0.55$0.82$0.28
2011Summary only. Only limited summary data is available for this year.$0.97$0.12$0.85$0.86$0.82$0.04