Civic Intelligence

Teamsters' National Pipe Line Labor Management Cooperation Trust

990 • Fiscal year 2014 • EIN 52-2299035

May 01, 2013 to Apr 30, 2014 • Filed on Sep 02, 2014

25 Louisiana Avenue20001-2130

(410) 884-1417

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

40th percentile

0.01x

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

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

96th percentile

40%

Higher net margin than 96% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

79th percentile

$164,599

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

75th percentile

10.0%

Faster revenue growth than 75% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$4,016,599

Up $444,980 (+12%) from 2013

Net Assets

Up

$4,005,867

Up $447,043 (+13%) from 2013

Liabilities

Down

$10,732

Down $2,063 (-16%) from 2013

Revenue

Up

$1,125,442

Up $102,165 (+10.0%) from 2013

Expenses

Up

$678,401

Up $167,790 (+33%) from 2013

Net Income

Down

$447,041

Down $65,625 (-13%) from 2013

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2012: $3,068,743Liabilities 2012: $22,585Net Assets 2012: $3,046,1582012Assets 2013: $3,571,619Liabilities 2013: $12,795Net Assets 2013: $3,558,8242013Assets 2014: $4,016,599Liabilities 2014: $10,732Net Assets 2014: $4,005,8672014Assets 2015: $4,215,741Liabilities 2015: $10,277Net Assets 2015: $4,205,4642015Assets 2016: $4,050,254Liabilities 2016: $10,046Net Assets 2016: $4,040,2082016Assets 2017: $4,511,002Liabilities 2017: $0Net Assets 2017: $4,511,0022017Assets 2018: $5,202,774Liabilities 2018: -$888Net Assets 2018: $5,203,6622018Assets 2019: $5,765,332Liabilities 2019: -$1,137Net Assets 2019: $5,766,4692019Assets 2020: $5,667,219Liabilities 2020: $2,688Net Assets 2020: $5,664,5312020Assets 2021: $6,830,082Liabilities 2021: $192,355Net Assets 2021: $6,637,7272021Assets 2022: $5,586,977Liabilities 2022: $30,259Net Assets 2022: $5,556,7182022Assets 2023: $5,169,488Liabilities 2023: $242,562Net Assets 2023: $4,926,9262023Assets 2024: $4,950,790Liabilities 2024: $15,252Net Assets 2024: $4,935,5382024Assets 2025: $5,034,376Liabilities 2025: $203,954Net Assets 2025: $4,830,4222025

Highlighted filing

2014

Assets$4,016,599
Liabilities$10,732
Net Assets$4,005,867

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2012: $483,5792012Revenue 2013: $1,023,277Expenses 2013: $510,611Net Income 2013: $512,6662013Revenue 2014: $1,125,442Expenses 2014: $678,401Net Income 2014: $447,0412014Revenue 2015: $886,005Expenses 2015: $686,408Net Income 2015: $199,5972015Revenue 2016: $689,426Expenses 2016: $854,682Net Income 2016: -$165,2562016Revenue 2017: $1,237,210Expenses 2017: $766,416Net Income 2017: $470,7942017Revenue 2018: $1,468,825Expenses 2018: $776,165Net Income 2018: $692,6602018Revenue 2019: $1,777,837Expenses 2019: $1,215,030Net Income 2019: $562,8072019Revenue 2020: $869,716Expenses 2020: $920,522Net Income 2020: -$50,8062020Revenue 2021: $818,314Expenses 2021: $882,319Net Income 2021: -$64,0052021Revenue 2022: $875,184Expenses 2022: $1,283,572Net Income 2022: -$408,3882022Revenue 2023: $542,872Expenses 2023: $1,029,323Net Income 2023: -$486,4512023Revenue 2024: $755,897Expenses 2024: $917,993Net Income 2024: -$162,0962024Revenue 2025: $722,258Expenses 2025: $889,589Net Income 2025: -$167,3312025

Highlighted filing

2014

Revenue$1,125,442
Expenses$678,401
Net Income$447,041
Jump To
Filing Snapshot
Filing Period
May 1, 2013 to Apr 30, 2014
Signed
Sep 2, 2014
Return Version
2013v3.0
Gross Receipts
$1,125,442
Mission and Program Overview

Mission

The labor management trust fund assists in dealing with union matters.

The purpose is to increase the work opportunites for union construction and the efficiency of the pipeline industry, to foster a harmonious relationship between the employer association and the union, and to protect and promote public health safety

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,234,011$3,713,496▲ $479,485
Rtn Earn Endowment Incm Other Fnds$0$447,041▲ $447,041
Cash and Non-Interest-Bearing Accounts$220,533$176,643▼ $43,890
Accounts Receivable$116,576$126,127▲ $9,551
Land, Buildings, and Equipment, Net$499$333▼ $166
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,571,619$4,016,599▲ $444,980
Liabilities
Accounts Payable and Accrued Expenses$12,795$10,732▼ $2,063
Total Liabilities$12,795$10,732▼ $2,063
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,558,824$4,005,867▲ $447,043
Total Liabilities and Net Assets / Fund Balance$3,571,619$4,016,599▲ $444,980

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$333$9,726-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard SternAdministratorPT$164,599$164,599
John HudsonProgram ManagerFT$156,953$156,953

Board Members and Trustees

NameTitle
Gene JohnsonCo-chair
Marion D DavisCo-chair
Bernie BermackTrustee
David LabordeTrustee
John AllenTrustee
John ShermanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,017,290
Investment Income
$131,739
Other Revenue
$-23,587
Change in Net Assets
$447,041

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,125,442
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,125,442
Total Revenue per Form 990
$1,125,442
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$414,325
Other Expenses$264,076
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---$321,552
Other Employee Benefits---$43,112
Other Salaries and Wages---$26,503
Payroll Taxes---$23,158
Fees for Services Legal---$22,934
Conferences and Meetings---$21,266
Fees for Services Accounting---$18,920
All Other Expenses---$10,038
Fees for Service Investment Mgmnt Fees---$8,667
Insurance---$7,030
Other Expenses---$5,761
Office Expenses---$4,653
Fees for Services Other---$1,320
Depreciation Depletion---$166
Total Functional Expenses$0$0$0$678,401

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$678,401
Total Expenses per Audited Statements$678,401
Total Expenses per Form 990$678,401
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
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

Reviewed by trustees at trustees meeting

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

Policy reviewed by trustees

Form 990, Part VI, Section B, Line 15

Compensation is based upon employment position

Form 990, Part VI, Section C, Line 19

Policies available at office upon request

Filing and Contact Details

Filer

EIN
52-2299035
Phone
4108841417

Signing Officer

Name
Gene Johnson
Title
Co Chair
Phone
4108841417
Signed
2014-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Stern
Formed
2001
Legal Domicile
Dc
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
0

Preparer

Preparer
Haley Associates LLC
Phone
3015955600
Raw XML Appendix393 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/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RICHARD STERN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOHN HUDSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PROGRAM MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0164599
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1156953
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY TRUSTEES AT TRUSTEES MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POLICY REVIEWED BY TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS BASED UPON EMPLOYMENT POSITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POLICIES AVAILABLE AT OFFICE UPON REQUEST
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
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10TEAMSTERS NATIONAL PIPE LINE TRAINING FUNND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0521922763
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATIONAL AND TRAINING ACTIVITY FOR TEAMSTERS PIPLINE MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1025 LOUISIANNA AVE NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode0200012130
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt083822
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0TIME ALLOCATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10TEAMSTERS NATIONAL PIPE LINE TRAINING FUNND
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0DC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03571619
IRS990/TotalAssetsEOYAmt04016599
IRS990/TotalAssetsGrp/BOYAmt03571619
IRS990/TotalAssetsGrp/EOYAmt04016599
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0678401
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012795
IRS990/TotalLiabilitiesEOYAmt010732
IRS990/TotalLiabilitiesGrp/BOYAmt012795
IRS990/TotalLiabilitiesGrp/EOYAmt010732
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03558824
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04005867
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01017290
IRS990/TotalReportableCompFromOrgAmt0321552
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01125442
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01125442
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03571619
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04016599
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1010440 LITTLE PATUXENT PARKWAY
IRS990/USAddress/City0COLUMBIA
IRS990/USAddress/State0MD
IRS990/USAddress/ZIPCode021004
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GENE JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum04108841417
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-09-02
ReturnHeader/Filer/BusinessName/BusinessNameLine10TEAMSTERS' NATIONAL PIPELINE LABOR
ReturnHeader/Filer/BusinessName/BusinessNameLine20MANAGEMENT COOPERATION TRUST
ReturnHeader/Filer/BusinessNameControlTxt0TEAM
ReturnHeader/Filer/EIN0522299035
ReturnHeader/Filer/PhoneNum04108841417
ReturnHeader/Filer/USAddress/AddressLine1025 LOUISIANA AVENUE
ReturnHeader/Filer/USAddress/City0WASHINGTON
ReturnHeader/Filer/USAddress/State0DC
ReturnHeader/Filer/USAddress/ZIPCode0200012130
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550810153
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10HALEY & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine105000 SUNNYSIDE AVENUE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BELTSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode020705
ReturnHeader/PreparerPersonGrp/PhoneNum03015955600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HALEY ASSOCIATES LLC
ReturnHeader/ReturnTs02014-09-02T10:01:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-05-01
ReturnHeader/TaxPeriodEndDt02014-04-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.03$0.20$4.83$0.72$0.89$0.17
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.95$0.02$4.94$0.76$0.92$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.17$0.24$4.93$0.54$1.03$0.49
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.59$0.03$5.56$0.88$1.28$0.41
2021Detailed filing. Detailed filing data is available for this year.$6.83$0.19$6.64$0.82$0.88$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.67$0.00$5.66$0.87$0.92$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.77$0.00$5.77$1.78$1.22$0.56
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.20$0.00$5.20$1.47$0.78$0.69
2017Detailed filing. Detailed filing data is available for this year.$4.51$0.00$4.51$1.24$0.77$0.47
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.05$0.01$4.04$0.69$0.85$0.17
2015Detailed filing. Detailed filing data is available for this year.$4.22$0.01$4.21$0.89$0.69$0.20
2014Detailed filing. Detailed filing data is available for this year.$4.02$0.01$4.01$1.13$0.68$0.45
2013Summary only. Only limited summary data is available for this year.$3.57$0.01$3.56$1.02$0.51$0.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.02$3.05$0.48
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)5 • $1M-$5M nonprofits