Civic Intelligence

Intl Operating Engrs Loc 926 Apprentice Engineers Local 926 Joint Apprenticeship

990 • Fiscal year 2014 • EIN 58-1050936

Jul 01, 2013 to Jun 30, 2014 • Filed on Mar 02, 2015

PO Box 13030294

(404) 363-2764

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

35th percentile

-2.1%

Higher net margin than 35% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

96th percentile

$69,399

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 20.6% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

41st percentile

-1.7%

Faster asset growth than 41% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2014

Assets

Down

$499,789

Down $8,644 (-1.7%) from 2013

Net Assets

Down

$492,582

Down $7,004 (-1.4%) from 2013

Liabilities

Down

$7,207

Down $1,640 (-19%) from 2013

Revenue

$337,243

No earlier filing loaded for comparison.

Expenses

Up

$344,247

Up $4,236 (+1.2%) from 2013

Net Income

-$7,004

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $522,518Liabilities 2011: $5,590Net Assets 2011: $516,9282011Assets 2012: $523,840Liabilities 2012: $4,134Net Assets 2012: $519,7062012Assets 2013: $508,433Liabilities 2013: $8,847Net Assets 2013: $499,5862013Assets 2014: $499,789Liabilities 2014: $7,207Net Assets 2014: $492,5822014Assets 2015: $454,849Liabilities 2015: $12,258Net Assets 2015: $442,5912015Assets 2016: $430,951Liabilities 2016: $16,458Net Assets 2016: $414,4932016Assets 2017: $651,582Liabilities 2017: $9,653Net Assets 2017: $641,9292017Assets 2018: $818,062Liabilities 2018: $7,685Net Assets 2018: $810,3772018Assets 2019: $2,836,884Liabilities 2019: $10,476Net Assets 2019: $2,826,4082019Assets 2020: $4,060,383Liabilities 2020: $1,378,481Net Assets 2020: $2,681,9022020Assets 2021: $3,830,460Liabilities 2021: $1,210,642Net Assets 2021: $2,619,8182021Assets 2022: $3,714,324Liabilities 2022: $1,133,076Net Assets 2022: $2,581,2482022Assets 2023: $3,579,634Liabilities 2023: $1,010,339Net Assets 2023: $2,569,2952023Assets 2024: $3,424,428Liabilities 2024: $871,523Net Assets 2024: $2,552,9052024

Highlighted filing

2014

Assets$499,789
Liabilities$7,207
Net Assets$492,582

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $290,249Expenses 2011: $332,161Net Income 2011: -$41,9122011Revenue 2012: $248,514Expenses 2012: $245,736Net Income 2012: $2,7782012Expenses 2013: $340,0112013Revenue 2014: $337,243Expenses 2014: $344,247Net Income 2014: -$7,0042014Revenue 2015: $324,424Expenses 2015: $374,415Net Income 2015: -$49,9912015Revenue 2016: $393,435Expenses 2016: $421,533Net Income 2016: -$28,0982016Revenue 2017: $606,332Expenses 2017: $378,896Net Income 2017: $227,4362017Revenue 2018: $612,944Expenses 2018: $465,567Net Income 2018: $147,3772018Revenue 2019: $2,524,730Expenses 2019: $514,024Net Income 2019: $2,010,7062019Revenue 2020: $771,615Expenses 2020: $862,632Net Income 2020: -$91,0172020Revenue 2021: $823,957Expenses 2021: $886,041Net Income 2021: -$62,0842021Revenue 2022: $893,423Expenses 2022: $931,993Net Income 2022: -$38,5702022Revenue 2023: $994,699Expenses 2023: $1,006,652Net Income 2023: -$11,9532023Revenue 2024: $1,137,056Expenses 2024: $1,153,446Net Income 2024: -$16,3902024

Highlighted filing

2014

Revenue$337,243
Expenses$344,247
Net Income-$7,004
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Mar 2, 2015
Return Version
2013v4.0
Gross Receipts
$337,243
Mission and Program Overview

Mission

The organization's purpose is to provide instruction and training in the industry as an operating engineer

To provide funds, materials and instructing for training apprentices in the operation engineers

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$299,149$277,236▼ $21,913
Savings and Temporary Cash Investments$103,616$103,616→ $0
Cash and Non-Interest-Bearing Accounts$75,821$90,711▲ $14,890
Accounts Receivable$29,847$28,226▼ $1,621
Total Assets$508,433$499,789▼ $8,644
Liabilities
Accounts Payable and Accrued Expenses$8,847$7,207▼ $1,640
Total Liabilities$8,847$7,207▼ $1,640
Net Assets / Fund Balance
Unrestricted Net Assets$499,586$492,582▼ $7,004
Total Net Assets Fund Balance$499,586$492,582▼ $7,004
Total Liabilities and Net Assets / Fund Balance$508,433$499,789▼ $8,644

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$155,155$207,675$362,830
Land$120,683-$120,683
Buildings$1,398$55,881$57,279
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Richard ShakespeareDirectorFT$69,399$69,399

Board Members and Trustees

NameTitle
Dale WolfeTrustee
Denver TaylorTrustee
Jeff HaireTrustee
Jim WilkersonTrustee
Phil McentyreTrustee
Tip PirkleTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$336,554
Investment Income
$689
Other Revenue
$0
Change in Net Assets
$-7,004

Audited Revenue Reconciliation

Revenue per Audited Statements
$337,243
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$337,243
Total Revenue per Form 990
$337,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$195,943
Other Expenses$148,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$125,189$2,569-$127,758
Fees for Services Other$83,058--$83,058
Pension Plan Contributions-$38,263-$38,263
Depreciation Depletion$21,912--$21,912
Other Employee Benefits-$19,711-$19,711
Insurance-$16,770-$16,770
Office Expenses-$10,297-$10,297
Payroll Taxes$9,577$634-$10,211
Fees for Services Accounting-$5,000-$5,000
Conferences and Meetings-$4,925-$4,925
Other Expenses$5,800$408-$408
Fees for Service Investment Mgmnt Fees-$134-$134
Total Functional Expenses$245,536$98,711$0$344,247

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$344,247
Total Expenses per Audited Statements$344,247
Total Expenses per Form 990$344,247
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
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
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 11

The form 990 is reviewed by the trustees before it is filed.

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

Conflict of interest policy is reviewed each year and annual disclosures are signed.

Form 990, Part VI, Section C, Line 19

Governing documents are made available to the public upon request at the training center.

Filing and Contact Details

Filer

EIN
58-1050936
Phone
4043632764

Signing Officer

Name
Richard Shakespeare
Title
Coordinator
Phone
4043632764
Signed
2015-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Shakespeare
Formed
1967
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
10
Volunteers
0

Preparer

Preparer
K Shannon Clack
Phone
4042335486
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Training supplies and expenses: program service expenses 42,729. Management and general expenses 0. Fundraising expenses 0. Total expenses 42,729. Repairs and maintenance: program service expenses 15,620. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,620. Vehicle: program service expenses 13,392. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,392. Utilities: program service expenses 11,317. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,317.

Financial Statement Notes

PART X, LINE 2:

In accordance with u.s. Gaap, the plan is required to recognize the financial statement effect of certain tax positions when it is more likely than not be upheld upon examination by the taxing authority. The plan evaluates on an annual basis its tax positions taken in previously filed information returns and as reflected in its financial statements with regard to issues affecting its tax-exempt status, unrelated business income and other matters and addresses any uncertainties as they arise. As of june 30, 2014, there were no uncertain tax positions indentifed by management that would require recognition or disclosure in the financial statements. The plans information returns are subject to review and examination by federal and state athorities. Information returns for years ended after june 30, 2009 are open ti examination by those authorities. In certain circumstances, the statute of limitations may remain open indefinitely.

Raw XML Appendix352 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/ExplanationTxt0IN ACCORDANCE WITH U.S. GAAP, THE PLAN IS REQUIRED TO RECOGNIZE THE FINANCIAL STATEMENT EFFECT OF CERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT BE UPHELD UPON EXAMINATION BY THE TAXING AUTHORITY. THE PLAN EVALUATES ON AN ANNUAL BASIS ITS TAX POSITIONS TAKEN IN PREVIOUSLY FILED INFORMATION RETURNS AND AS REFLECTED IN ITS FINANCIAL STATEMENTS WITH REGARD TO ISSUES AFFECTING ITS TAX-EXEMPT STATUS, UNRELATED BUSINESS INCOME AND OTHER MATTERS AND ADDRESSES ANY UNCERTAINTIES AS THEY ARISE. AS OF JUNE 30, 2014, THERE WERE NO UNCERTAIN TAX POSITIONS INDENTIFED BY MANAGEMENT THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLANS INFORMATION RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE ATHORITIES. INFORMATION RETURNS FOR YEARS ENDED AFTER JUNE 30, 2009 ARE OPEN TI EXAMINATION BY THOSE AUTHORITIES. IN CERTAIN CIRCUMSTANCES, THE STATUTE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY.
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IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE TRUSTEES BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY IS REVIEWED EACH YEAR AND ANNUAL DISCLOSURES ARE SIGNED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE TRAINING CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRAINING SUPPLIES AND EXPENSES: PROGRAM SERVICE EXPENSES 42,729. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,729. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 15,620. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,620. VEHICLE: PROGRAM SERVICE EXPENSES 13,392. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,392. UTILITIES: PROGRAM SERVICE EXPENSES 11,317. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,317.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0508433
IRS990/TotalAssetsEOYAmt0499789
IRS990/TotalAssetsGrp/BOYAmt0508433
IRS990/TotalAssetsGrp/EOYAmt0499789
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098711
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0245536
IRS990/TotalFunctionalExpensesGrp/TotalAmt0344247
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08847
IRS990/TotalLiabilitiesEOYAmt07207
IRS990/TotalLiabilitiesGrp/BOYAmt08847
IRS990/TotalLiabilitiesGrp/EOYAmt07207
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0499586
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0492582
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0245536
IRS990/TotalProgramServiceRevenueAmt0336554
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0689
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0336554
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0337243
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0508433
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0499789
IRS990/TotReportableCompRltdOrgAmt069399
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0499586
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0492582
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.IUOE926.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD SHAKESPEARE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04043632764
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-02
ReturnHeader/Filer/BusinessName/BusinessNameLine10INTERNATIONAL UNION OF OPERATING
ReturnHeader/Filer/BusinessName/BusinessNameLine20ENGINEERS LOCAL 926 JOINT APPRENTICESHIP
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0581050936
ReturnHeader/Filer/PhoneNum04043632764
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 130
ReturnHeader/Filer/USAddress/City0ELLENWOOD
ReturnHeader/Filer/USAddress/State0GA
ReturnHeader/Filer/USAddress/ZIPCode030294
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582588678
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10AGH LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine103500 PIEDMONT RD SUITE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode030305
ReturnHeader/PreparerPersonGrp/PhoneNum04042335486
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0K SHANNON CLACK
ReturnHeader/ReturnTs02015-03-04T10:56:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.87$2.55$1.14$1.15$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.58$1.01$2.57$0.99$1.01$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$1.13$2.58$0.89$0.93$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$1.21$2.62$0.82$0.89$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$1.38$2.68$0.77$0.86$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.01$2.83$2.52$0.51$2.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.01$0.81$0.61$0.47$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.01$0.64$0.61$0.38$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.02$0.41$0.39$0.42$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.01$0.44$0.32$0.37$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.49$0.34$0.34$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.50$0.34
2012Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$0.25$0.25$0.00
2011Summary only. Only limited summary data is available for this year.$0.52$0.01$0.52$0.29$0.33$0.04
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits