Civic Intelligence

Rodman Local Union 201 Apprentice Fund

990 • Fiscal year 2017 • EIN 52-6082337

Aug 01, 2016 to May 31, 2017 • Filed on Feb 26, 2018

6710 Oxon Hill Road No 450Oxon Hill, MD 20745

(301) 839-8800

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

58th percentile

7.3%

Higher net margin than 58% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

98th percentile

$103,646

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 72.8% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-46%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$0

Down $164,735 (-100%) from 2016

Net Assets

Down

$0

Down $164,735 (-100%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$142,400

Down $123,001 (-46%) from 2016

Expenses

Down

$131,954

Down $30,856 (-19%) from 2016

Net Income

Down

$10,446

Down $92,145 (-90%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $32,198Liabilities 2010: $1,355Net Assets 2010: $30,8432010Assets 2011: $9,037Liabilities 2011: $0Net Assets 2011: $9,0372011Assets 2012: $17,286Liabilities 2012: $0Net Assets 2012: $17,2862012Assets 2013: $27,702Liabilities 2013: $0Net Assets 2013: $27,7022013Assets 2014: $56,926Liabilities 2014: $0Net Assets 2014: $56,9262014Assets 2015: $62,144Liabilities 2015: $0Net Assets 2015: $62,1442015Assets 2016: $164,735Liabilities 2016: $0Net Assets 2016: $164,7352016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $72,498Expenses 2010: $132,549Net Income 2010: -$60,0512010Revenue 2011: $93,922Expenses 2011: $115,728Net Income 2011: -$21,8062011Revenue 2012: $140,615Expenses 2012: $132,366Net Income 2012: $8,2492012Revenue 2013: $131,771Expenses 2013: $121,355Net Income 2013: $10,4162013Revenue 2014: $164,384Expenses 2014: $135,160Net Income 2014: $29,2242014Revenue 2015: $157,067Expenses 2015: $151,849Net Income 2015: $5,2182015Revenue 2016: $265,401Expenses 2016: $162,810Net Income 2016: $102,5912016Revenue 2017: $142,400Expenses 2017: $131,954Net Income 2017: $10,4462017

Highlighted filing

2017

Revenue$142,400
Expenses$131,954
Net Income$10,446
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to May 31, 2017
Signed
Feb 26, 2018
Return Version
2016v3.0
Gross Receipts
$142,400
Mission and Program Overview

Mission

To provide a program for the training of apprentices and for the continuing education and training of journeymen and to provide related benefits as now are or may hereafter be authorized or permitted by law for eligible employees, their families and beneficiaries.

To provide apprenticeship and other training to reinforcing iron workers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$164,735$0▼ $164,735
Savings and Temporary Cash Investments$120,192$0▼ $120,192
Cash and Non-Interest-Bearing Accounts$44,543$0▼ $44,543
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$164,735$0▼ $164,735
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$164,735$0▼ $164,735
Total Liabilities and Net Assets / Fund Balance$164,735$0▼ $164,735
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert MigliaccioTrustee/instructorFT$56,905$46,741$103,646

Board Members and Trustees

NameTitle
James AyersmanTrustee
Kendall MartinTrustee
Kenneth WoodTrustee
Kevin McveighTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$142,287
Investment Income
$113
Other Revenue
$0
Change in Net Assets
$10,446

Audited Revenue Reconciliation

Revenue per Audited Statements
$142,400
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$142,400
Total Revenue per Form 990
$142,400
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$112,571
Other Expenses$19,383
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$61,181--$61,181
Other Employee Benefits$46,741--$46,741
Fees for Services Management-$5,121-$5,121
Payroll Taxes$4,649--$4,649
Fees for Services Accounting-$4,431-$4,431
Fees for Services Legal-$3,023-$3,023
Insurance-$2,107-$2,107
Office Expenses-$1,267-$1,267
Other Expenses$3,341$50-$50
Conferences and Meetings-$43-$43
Total Functional Expenses$115,912$16,042$0$131,954

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$131,954
Total Expenses per Audited Statements$131,954
Total Expenses per Form 990$131,954
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 11B

All trustees are provided a copy of the completed form before it is filed

Form 990, Part VI, Section C, Line 19

All documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Rodman Local Union 201 Apprentice Fund
EIN
52-6082337
Phone
3018398800
Address
6710 OXON HILL ROAD NO 450, OXON HILL, MD 20745

Signing Officer

Name
Kendall Martin
Title
Trustee
Phone
3018398800
Signed
2018-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kendall Martin
Formed
1969
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
0
Employees
5
Volunteers
0

Preparer

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

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer of net assets due to merger to the jatc ironworkers local union #5 -175,181.

FORM 990, PART XII, LINE 1:

Form 990 - part xii, line 1 - financial statements were prepared using the modified cash basis of accounting, which is a comprehensive basis of accounting other than accounting principles generally accepted in the united states of america. This process has not changed from the prior year.

FORM 990, PART XII, LINE 2C:

Form 990, part xii, line 2(c); the review process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

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 (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination. The plan administrator is not aware of any uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements as of may 31, 2017. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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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/ExplanationTxt0ACCOUNTING 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 (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION. THE PLAN ADMINISTRATOR IS NOT AWARE OF ANY UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF MAY 31, 2017. 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:
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IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0DUE TO MERGER: ALL ASSETS,LIABILITIES, RIGHTS & OBLIGATIONS OF RODMAN LOCAL UNION 201 APPRENTICE FUND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0IRON WORKERS LOCAL #5 JOINT APPRENTICE TRAINING COMMITTEE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02017-05-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0526056134
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0175181
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)5
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt09110 OLD MARLBORO PIKE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0UPPER MARLBORO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0MD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd0207723627
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: KENNETH WOOD
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1PERSON(S) INVOLVED: ROBERT MIGLIACCIO
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt2EXPLANATION OF INVOLVEMENT: BECAME A TRUSTEE OF THE IRON WORKERS LOCAL #5 JOINT APPRENTICE TRAINING COMMITTEE SUBSEQUENT TO MERGER.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt3EXPLANATION OF INVOLVEMENT: BECAME AN EMPLOYEE OF IRON WORKERS LOCAL #5 JOINT APPRENTICE TRAINING COMMITTEE SUBSEQUENT TO MERGER.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc2PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc3PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL TRUSTEES ARE PROVIDED A COPY OF THE COMPLETED FORM BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRANSFER OF NET ASSETS DUE TO MERGER TO THE JATC IRONWORKERS LOCAL UNION #5 -175,181.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 - PART XII, LINE 1 - FINANCIAL STATEMENTS WERE PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART XII, LINE 2(C); THE REVIEW PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0164735
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0164735
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016042
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0115912
IRS990/TotalFunctionalExpensesGrp/TotalAmt0131954
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0164735
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt046741
IRS990/TotalProgramServiceExpensesAmt0115912
IRS990/TotalProgramServiceRevenueAmt0142287
IRS990/TotalReportableCompFromOrgAmt056905
IRS990/TotalRevenueGrp/ExclusionAmt0113
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0142287
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0142400
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0164735
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06710 OXON HILL ROAD NO 450
IRS990/USAddress/CityNm0OXON HILL
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020745
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KENDALL MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03018398800
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RODMAN LOCAL UNION 201 APPRENTICE FUND
ReturnHeader/Filer/BusinessNameControlTxt0RODM
ReturnHeader/Filer/EIN0526082337
ReturnHeader/Filer/PhoneNum03018398800
ReturnHeader/Filer/USAddress/AddressLine1Txt06710 OXON HILL ROAD NO 450
ReturnHeader/Filer/USAddress/CityNm0OXON HILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020745
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02C636939E2E4C26AD24B615B67FE9BE87457B45A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02C636939E2E4C26AD24B615B67FE9BE87457B45A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.194.229.250
ReturnHeader/FilingSecurityInformation/IPDt02018-02-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm011:03:01
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/PreparationDt02018-02-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER P OSMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-02-26T10:03:14-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-08-01
ReturnHeader/TaxPeriodEndDt02017-05-31
ReturnHeader/TaxYr02016

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