Civic Intelligence

Umwa-Bcoa Lmpcp Fund

990 • Fiscal year 2014 • EIN 52-1876214

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 28, 2015

Organization ProfileNA
PO Box 940Edgewater, MD 21037-0940

(410) 798-4500

Siviq Scores

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

Liabilities / Assets

40th percentile

0.04x

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

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.29x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Net Margin

1st percentile

-190%

Higher net margin than 1% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Asset Growth

9th percentile

-19%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

1st percentile

-59%

Faster revenue growth than 1% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets40th percentile

Assets

Down

$619,852

Down $147,190 (-19%) from 2013

Net Assets

Down

$594,759

Down $161,693 (-21%) from 2013

Liabilities

Up

$25,093

Up $14,503 (+137%) from 2013

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin1st percentile

Revenue

Down

$85,287

Down $122,707 (-59%) from 2013

Expenses

Down

$246,980

Down $10,494 (-4.1%) from 2013

Net Income

Down

-$161,693

Down $112,213 (-227%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$1.0M$500K$0Assets 2010: $882,807Liabilities 2010: $16,741Net Assets 2010: $866,0662010Assets 2011: $876,908Liabilities 2011: $20,054Net Assets 2011: $856,8542011Assets 2012: $821,866Liabilities 2012: $15,934Net Assets 2012: $805,9322012Assets 2013: $767,042Liabilities 2013: $10,590Net Assets 2013: $756,4522013Assets 2014: $619,852Liabilities 2014: $25,093Net Assets 2014: $594,7592014Assets 2015: $450,893Liabilities 2015: $13,099Net Assets 2015: $437,7942015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2014

Assets$619,852
Liabilities$25,093
Net Assets$594,759
Open 2014 Filing

Operations Trend

Revenue Growth1st percentile

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

$400K$200K$0-$200K-$400KRevenue 2010: $289,522Expenses 2010: $244,827Net Income 2010: $44,6952010Revenue 2011: $307,202Expenses 2011: $316,414Net Income 2011: -$9,2122011Expenses 2012: $326,5172012Revenue 2013: $207,994Expenses 2013: $257,474Net Income 2013: -$49,4802013Revenue 2014: $85,287Expenses 2014: $246,980Net Income 2014: -$161,6932014Revenue 2015: $71,708Expenses 2015: $228,673Net Income 2015: -$156,9652015Revenue 2016: $30,339Expenses 2016: $271,178Net Income 2016: -$240,8392016

Highlighted filing

2014

Revenue$85,287
Expenses$246,980
Net Income-$161,693
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 28, 2015
Return Version
2014v5.0
Gross Receipts
$85,287
Mission and Program Overview

Mission

See mission statement on schedule 0

To fund programs and activities designed to reinforce the shared belief that an ongoing partnership between labor and management is essential to the long-term success and growth of the industry; to explore ways to improve productivity, efficiency and competitiveness; to promote the development of employee job skills; to promote positive working relationships among employees and to accomplish similar objectives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$645,128$506,818▼ $138,310
Cash and Non-Interest-Bearing Accounts$76,740$69,051▼ $7,689
Pledges and Grants Receivable$13,408$6,331▼ $7,077
Land, Buildings, and Equipment, Net$2,937$1,809▼ $1,128
Prepaid Expenses and Deferred Charges$1,053$1,356▲ $303
Total Assets$767,042$619,852▼ $147,190
Other Assets Total$27,776$34,487▲ $6,711
Liabilities
Other Liabilities$5,936$19,515▲ $13,579
Grants Payable$2,411$3,337▲ $926
Accounts Payable and Accrued Expenses$2,243$2,241▼ $2
Total Liabilities$10,590$25,093▲ $14,503
Net Assets / Fund Balance
Unrestricted Net Assets$756,452$594,759▼ $161,693
Total Net Assets Fund Balance$756,452$594,759▼ $161,693
Total Liabilities and Net Assets / Fund Balance$767,042$619,852▼ $147,190

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,809$33,884$35,693
Other Assets Org$34,392--
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

NameTitle
Jerry D JonesTrustee
Michael O MckownTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$76,587
Investment Income
$549
Other Revenue
$8,151
Change in Net Assets
$-161,693

Audited Revenue Reconciliation

Revenue per Audited Statements
$85,287
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$85,287
Total Revenue per Form 990
$85,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$153,419
Other Expenses$81,012
Grants and Similar Amounts Paid$12,549
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$127,440
Fees for Services Other---$50,000
Pension Plan Contributions---$15,930
Grants to Domestic Orgs---$12,549
Fees for Services Accounting---$10,600
Payroll Taxes---$10,049
Office Expenses---$9,716
Travel---$8,239
Insurance---$1,329
Depreciation Depletion---$1,128
Total Functional Expenses$0$0$0$246,980

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$246,980
Total Expenses per Audited Statements$246,980
Total Expenses per Form 990$246,980
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Ohio County Coal CompanySaint Clairsville, OH-Plan to Foster Continued Improvements in the Following Areas of Health and Safety, Training, Education, Productivity, Working Relationships, and Human Resources.$8,196
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
Contributions Payable to Umwa-bcoa Rod Trust$13,482
Payroll Taxes and Withholdings$6,033
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Part VI, Section B, Line 11

“The trustees receive the form 990 from the independent public accounting firm and review the form for accuracy and disclosure.”

Form 990, Part VI, Section C, Line 19

“The organization makes available its governing documents and financial statements to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Umwa-bcoa Lmpcp Fund
EIN
52-1876214
Phone
4107984500
Address
PO BOX 940, EDGEWATER, MD 21037-0940

Signing Officer

Name
Michael O Mckown
Title
Trustee
Phone
4107984500
Signed
2015-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael O Mckown
Formed
1993
Legal Domicile
Md
Voting Board Members
2
Independent Board Members
2
Employees
2
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Joann Woodson
Phone
2023319880
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“CONSULTING FEES 50,000.”

Form 990, Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The fund accounts for income taxes in accordance with the accounting standards codification (asc) topic income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribed a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The fund performed an evaluation of uncertain tax positions for the year ended december 31, 2014, and determined that there were no matters that would require recognition in the financial statements or that may have an effect on its tax-exempt status. As of december 31, 2014, the statue of limitations for tax years 2011 through 2013 remains open with the u. S. Federal jurisdiction and the various states and local jurisdictions in which the fund files returns.”

Raw XML Appendix340 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 ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBED A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FUND PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2014, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2014, THE STATUE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 REMAINS OPEN WITH THE U. S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE FUND FILES RETURNS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PLAN TO FOSTER CONTINUED IMPROVEMENTS IN THE FOLLOWING AREAS OF HEALTH AND SAFETY, TRAINING, EDUCATION, PRODUCTIVITY, WORKING RELATIONSHIPS, AND HUMAN RESOURCES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE OHIO COUNTY COAL COMPANY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt046226 NATIONAL ROAD WEST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SAINT CLAIRSVILLE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEES RECEIVE THE FORM 990 FROM THE INDEPENDENT PUBLIC ACCOUNTING FIRM AND REVIEW THE FORM FOR ACCURACY AND DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONSULTING FEES 50,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0334
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt16414
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0PERCENTAGE OF TIME SPENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1PERCENTAGE OF TIME SPENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0UMWA-BCOA ROD TRUST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1UMWA-BCOA ROD TRUST
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0767042
IRS990/TotalAssetsEOYAmt0619852
IRS990/TotalAssetsGrp/BOYAmt0767042
IRS990/TotalAssetsGrp/EOYAmt0619852
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0246980
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010590
IRS990/TotalLiabilitiesEOYAmt025093
IRS990/TotalLiabilitiesGrp/BOYAmt010590
IRS990/TotalLiabilitiesGrp/EOYAmt025093
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0756452
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0594759
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt076587
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0549
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084738
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt085287
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0767042
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0619852
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt08239
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0756452
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0594759
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 940
IRS990/USAddress/CityNm0EDGEWATER
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd0210370940
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL O MCKOWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04107984500
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UMWA-BCOA LMPCP FUND
ReturnHeader/Filer/BusinessNameControlTxt0UMWA
ReturnHeader/Filer/EIN0521876214
ReturnHeader/Filer/PhoneNum04107984500
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 940
ReturnHeader/Filer/USAddress/CityNm0EDGEWATER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd0210370940
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470900880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CALIBRE CPA GROUP PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07501 WISCONSIN AVENUE SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0WEST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020814
ReturnHeader/PreparerPersonGrp/PhoneNum02023319880
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOANN WOODSON
ReturnHeader/ReturnTs02015-09-28T10:36:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$619,852
Liabilities
$25,093
Net assets
$594,759
Revenue
$85,287
Expenses
$246,980
Net income
-$161,693
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.30$2.71$2.41
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$0.13$4.38$0.72$2.29$1.57
2014Detailed filing. Detailed filing data is available for this year.$6.20$0.25$5.95$0.85$2.47$1.62
2013Detailed filing. Detailed filing data is available for this year.$7.67$0.11$7.56$2.08$2.57$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.22$0.16$8.06$3.27
2011Summary only. Only limited summary data is available for this year.$8.77$0.20$8.57$3.07$3.16$0.09
2010Summary only. Only limited summary data is available for this year.$8.83$0.17$8.66$2.90$2.45$0.45
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)6 • $500k-$1M nonprofits