Civic Intelligence

Plumbers & Pipefitters Local 421

990 • Fiscal year 2016 • EIN 58-2355491

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

2556 Oscar Johnson DriveNorth Charleston, SC 29405

(843) 554-3655

Siviq Scores

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

Liabilities / Assets

56th percentile

0.03x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

45th percentile

0.02x

Higher debt load relative to revenue than 45% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

68th percentile

11%

Higher net margin than 68% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

69th percentile

$147,832

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Asset Growth

87th percentile

24%

Faster asset growth than 87% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

93rd percentile

33%

Faster revenue growth than 93% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,045,010

Up $203,282 (+24%) from 2015

Net Assets

Up

$1,014,306

Up $192,288 (+23%) from 2015

Liabilities

Up

$30,704

Up $10,994 (+56%) from 2015

Revenue

Up

$1,767,168

Up $435,833 (+33%) from 2015

Expenses

Up

$1,574,880

Up $22,876 (+1.5%) from 2015

Net Income

Up

$192,288

Up $412,957 (+187%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $1,535,390Liabilities 2011: $544,617Net Assets 2011: $990,7732011Assets 2012: $1,503,047Liabilities 2012: $513,502Net Assets 2012: $989,5452012Assets 2013: $1,493,474Liabilities 2013: $493,387Net Assets 2013: $1,000,0872013Assets 2014: $1,510,726Liabilities 2014: $468,039Net Assets 2014: $1,042,6872014Assets 2015: $841,728Liabilities 2015: $19,710Net Assets 2015: $822,0182015Assets 2016: $1,045,010Liabilities 2016: $30,704Net Assets 2016: $1,014,3062016Assets 2017: $2,272,004Liabilities 2017: $1,011,212Net Assets 2017: $1,260,7922017Assets 2018: $2,675,391Liabilities 2018: $984,955Net Assets 2018: $1,690,4362018Assets 2019: $3,521,383Liabilities 2019: $953,084Net Assets 2019: $2,568,2992019Assets 2020: $4,131,296Liabilities 2020: $924,888Net Assets 2020: $3,206,4082020Assets 2021: $3,801,739Liabilities 2021: $14,668Net Assets 2021: $3,787,0712021Assets 2022: $4,014,101Liabilities 2022: $16,007Net Assets 2022: $3,998,0942022Assets 2023: $4,581,811Liabilities 2023: $13,910Net Assets 2023: $4,567,9012023Assets 2024: $8,458,448Liabilities 2024: $12,263Net Assets 2024: $8,446,1852024

Highlighted filing

2016

Assets$1,045,010
Liabilities$30,704
Net Assets$1,014,306

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,503,812Expenses 2011: $1,606,647Net Income 2011: -$102,8352011Revenue 2012: $1,596,429Expenses 2012: $1,562,179Net Income 2012: $34,2502012Revenue 2013: $1,473,579Expenses 2013: $1,463,037Net Income 2013: $10,5422013Revenue 2014: $1,599,224Expenses 2014: $1,481,550Net Income 2014: $117,6742014Revenue 2015: $1,331,335Expenses 2015: $1,552,004Net Income 2015: -$220,6692015Revenue 2016: $1,767,168Expenses 2016: $1,574,880Net Income 2016: $192,2882016Revenue 2017: $1,940,669Expenses 2017: $1,694,183Net Income 2017: $246,4862017Revenue 2018: $2,406,843Expenses 2018: $1,960,940Net Income 2018: $445,9032018Revenue 2019: $3,126,033Expenses 2019: $2,338,466Net Income 2019: $787,5672019Revenue 2020: $2,902,282Expenses 2020: $2,302,803Net Income 2020: $599,4792020Revenue 2021: $2,759,580Expenses 2021: $2,208,930Net Income 2021: $550,6502021Revenue 2022: $2,754,507Expenses 2022: $2,286,241Net Income 2022: $468,2662022Revenue 2023: $3,076,110Expenses 2023: $2,592,354Net Income 2023: $483,7562023Revenue 2024: $6,998,712Expenses 2024: $3,181,087Net Income 2024: $3,817,6252024

Highlighted filing

2016

Revenue$1,767,168
Expenses$1,574,880
Net Income$192,288
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$1,797,768
Mission and Program Overview

Mission

The Union and its employees work for the benefit of its membership including negotiations of wages, benefits and working conditions.

The Union and its employees work to support its members through the negotiation of wages, benefits and working conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$459,808$460,077▲ $269
Cash and Non-Interest-Bearing Accounts$254,961$455,565▲ $200,604
Land, Buildings, and Equipment, Net$94,663$109,575▲ $14,912
Total Assets$841,728$1,045,010▲ $203,282
Other Assets Total$32,296$19,793▼ $12,503
Liabilities
Other Liabilities$19,710$30,704▲ $10,994
Total Liabilities$19,710$30,704▲ $10,994
Net Assets / Fund Balance
Unrestricted Net Assets$822,018$1,014,306▲ $192,288
Total Net Assets Fund Balance$822,018$1,014,306▲ $192,288
Total Liabilities and Net Assets / Fund Balance$841,728$1,045,010▲ $203,282

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,052$152,348$162,400
Land$80,000-$80,000
Leasehold Improvements$19,523$19,663$39,186
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Skip HowardBusiness ManagerFT$147,832$147,832

Board Members and Trustees

NameTitle
John SciadiniPresident
David OleszekVice President
Cleatus SmithExecutive Board
Nancy RutledgeExecutive Board
-Finance Committee
Carroll GarrettFinance Committee
Ted AdamsFinance Committee
Robert HughesRecording Sec
Revenue and Support

Revenue Composition

Contributions and Grants
$1,755,449
Program Service Revenue
$1,847
Investment Income
$272
Other Revenue
$9,600
All Other Contributions
$41,378
Change in Net Assets
$192,288

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,797,768
Revenue Not Reported on Financial Statements
$-30,600
Revenue Not Reported on Form 990
$-2,858
Other Revenue Adjustments
$-30,600
Total Revenue per Audited Statements
$1,794,910
Total Revenue per Form 990
$1,767,168
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$773,703
Salaries, Compensation, and Employee Benefits$719,879
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$312,348--$312,348
Other Employee Benefits$220,089--$220,089
Current Officers, Directors, Trustees, and Key Employees$147,832--$147,832
Office Expenses$111,066--$111,066
Benefits to Members$81,298--$81,298
Occupancy$79,961--$79,961
Travel$72,551--$72,551
All Other Expenses$39,931--$39,931
Payroll Taxes$39,610--$39,610
Fees for Services Accounting$35,244--$35,244
Insurance$22,272--$22,272
Information Technology$21,907--$21,907
Other Expenses$21,267--$21,267
Advertising$9,372--$9,372
Depreciation Depletion$4,180--$4,180
Total Functional Expenses$1,574,880$0$0$1,574,880

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,605,480
Total Expenses per Audited Statements$1,602,622
Total Expenses per Form 990$1,574,880
Expenses Not Reported on Form 990$-2,858
Expenses Not Reported on Financial Statements$-30,600
Other Expense Adjustments$-30,600
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
Federal income taxes$23,578
Payroll taxes payable$7,126
Benevolent Fund-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The return is prepared by the Locals independent certified public accountants who also perform an audit of the Locals books and records. The return is then provided to the Executive Board for review and signature.

Form 990, Part VI, Section C, Line 19

The Locals governing documents, policies, financial statements and tax returns are available upon written request to the Locals administrator and requesting a copy.

Form 990, Part VI, Section B, Line 15A, 15B

Officers and top management wages are set by the Local Unions by-laws and the Collective Bargaining Agreement.

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Local 421
EIN
58-2355491
Phone
8435543655
Address
2556 Oscar Johnson Drive, North Charleston, SC 29405

Signing Officer

Name
Perry S Howard Jr
Title
Business Manager
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
17

Preparer

Firm
LaPadula Carlson Co
Address
550 Biltmore Way Suite 1200, Coral Gables, FL 33134
Preparer
Sharon Carlson
Phone
3055299300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The Finance Committee is responsible for oversight of the audit and the selection of auditors.

Financial Statement Notes

XI 4B

Included in the audited financial statement is 30,600 in rental proceeds which is reduced by the expenses attributable to that income

XII 4B

Included in the audited financial statements are expenses directly attributable to rental receipts. These expenses are reported on Part VIII, line 6b.

XI 2D

Loss on the disposal of equipment, not fully depreciated, has been reclassified from income to expenses.

Raw XML Appendix386 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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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0459808
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0460077
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt010052
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0152348
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0162400
IRS990ScheduleD/ExpensesNotReportedAmt0-2858
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-30600
IRS990ScheduleD/ExpensesSubtotalAmt01605480
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt080000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt019523
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt019663
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt039186
IRS990ScheduleD/LossesReportedAmt0-2858
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-30600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023578
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17126
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll taxes payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Benevolent Fund
IRS990ScheduleD/OtherRevenueAmt0-2858
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-30600
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt0-2858
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-30600
IRS990ScheduleD/RevenueSubtotalAmt01797768
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Included in the audited financial statement is 30,600 in rental proceeds which is reduced by the expenses attributable to that income
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Included in the audited financial statements are expenses directly attributable to rental receipts. These expenses are reported on Part VIII, line 6b.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Loss on the disposal of equipment, not fully depreciated, has been reclassified from income to expenses.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0XI 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XII 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2XI 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0109575
IRS990ScheduleD/TotalExpensesPerForm990Amt01574880
IRS990ScheduleD/TotalLiabilityAmt030704
IRS990ScheduleD/TotalRevenuePerForm990Amt01767168
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01794910
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01602622
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The return is prepared by the Locals independent certified public accountants who also perform an audit of the Locals books and records. The return is then provided to the Executive Board for review and signature.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Locals governing documents, policies, financial statements and tax returns are available upon written request to the Locals administrator and requesting a copy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Officers and top management wages are set by the Local Unions by-laws and the Collective Bargaining Agreement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Finance Committee is responsible for oversight of the audit and the selection of auditors.
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 VI, Section B, Line 15a, 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0841728
IRS990/TotalAssetsEOYAmt01045010
IRS990/TotalAssetsGrp/BOYAmt0841728
IRS990/TotalAssetsGrp/EOYAmt01045010
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01755449
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01574880
IRS990/TotalFunctionalExpensesGrp/TotalAmt01574880
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019710
IRS990/TotalLiabilitiesEOYAmt030704
IRS990/TotalLiabilitiesGrp/BOYAmt019710
IRS990/TotalLiabilitiesGrp/EOYAmt030704
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0822018
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01014306
IRS990/TotalProgramServiceExpensesAmt01574880
IRS990/TotalProgramServiceRevenueAmt01847
IRS990/TotalReportableCompFromOrgAmt0147832
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01767168
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0841728
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01045010
IRS990/TravelGrp/ProgramServicesAmt072551
IRS990/TravelGrp/TotalAmt072551
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0822018
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01014306
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02556 Oscar Johnson
IRS990/USAddress/CityNm0N Charleston
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029405
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Perry S Howard Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Plumbers & Pipefitters Local 421
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0582355491
ReturnHeader/Filer/PhoneNum08435543655
ReturnHeader/Filer/USAddress/AddressLine1Txt02556 Oscar Johnson Drive
ReturnHeader/Filer/USAddress/CityNm0North Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029405
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId003DD88718EB5D5E4EB491C80F0376A3253D0F0AF
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId003DD88718EB5D5E4EB491C80F0376A3253D0F0AF
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId06079712017242qz6643f
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-14
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.144.123.17
ReturnHeader/FilingSecurityInformation/IPDt02017-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm019:59:24
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LaPadula Carlson Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0550 Biltmore Way Suite 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Coral Gables
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033134
ReturnHeader/PreparerPersonGrp/PhoneNum03055299300
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sharon Carlson
ReturnHeader/ReturnTs02017-11-14T04:37:17-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.46$0.01$8.45$7.00$3.18$3.82
2023Detailed filing. Detailed filing data is available for this year.$4.58$0.01$4.57$3.08$2.59$0.48
2022Detailed filing. Detailed filing data is available for this year.$4.01$0.02$4.00$2.75$2.29$0.47
2021Detailed filing. Detailed filing data is available for this year.$3.80$0.01$3.79$2.76$2.21$0.55
2020Detailed filing. Detailed filing data is available for this year.$4.13$0.92$3.21$2.90$2.30$0.60
2019Detailed filing. Detailed filing data is available for this year.$3.52$0.95$2.57$3.13$2.34$0.79
2018Detailed filing. Detailed filing data is available for this year.$2.68$0.98$1.69$2.41$1.96$0.45
2017Detailed filing. Detailed filing data is available for this year.$2.27$1.01$1.26$1.94$1.69$0.25
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.03$1.01$1.77$1.57$0.19
2015Summary only. Only limited summary data is available for this year.$0.84$0.02$0.82$1.33$1.55$0.22
2014Summary only. Only limited summary data is available for this year.$1.51$0.47$1.04$1.60$1.48$0.12
2013Summary only. Only limited summary data is available for this year.$1.49$0.49$1.00$1.47$1.46$0.01
2012Summary only. Only limited summary data is available for this year.$1.50$0.51$0.99$1.60$1.56$0.03
2011Summary only. Only limited summary data is available for this year.$1.54$0.54$0.99$1.50$1.61$0.10