Civic Intelligence

Mo-Kan Teamster Apprenticeship And

990 • Fiscal year 2023 • EIN 61-6326028

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 07, 2024

PO Box 909500Kansas City, MO 64190-9500

(816) 595-3357

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.23x

Higher debt load relative to assets than 83% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

98th percentile

1.73x

Higher debt load relative to revenue than 98% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Asset Growth

37th percentile

1.3%

Faster asset growth than 37% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

81st percentile

30%

Faster revenue growth than 81% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,865,929

Up $49,149 (+1.3%) from 2022

Net Assets

Up

$2,977,193

Up $88,403 (+3.1%) from 2022

Liabilities

Down

$888,736

Down $39,254 (-4.2%) from 2022

Revenue

Up

$514,123

Up $118,296 (+30%) from 2022

Expenses

Up

$425,618

Up $16,700 (+4.1%) from 2022

Net Income

Up

$88,505

Up $101,596 (+776%) from 2022

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: $1,813,694Liabilities 2011: $10,785Net Assets 2011: $1,802,9092011Assets 2012: $2,070,131Liabilities 2012: $5,202Net Assets 2012: $2,064,9292012Assets 2013: $2,916,486Liabilities 2013: $506,654Net Assets 2013: $2,409,8322013Assets 2014: $3,196,464Liabilities 2014: $504,108Net Assets 2014: $2,692,3562014Assets 2015: $3,228,514Liabilities 2015: $264,548Net Assets 2015: $2,963,9662015Assets 2016: $3,271,998Liabilities 2016: $13,988Net Assets 2016: $3,258,0102016Assets 2017: $3,554,667Liabilities 2017: $5,274Net Assets 2017: $3,549,3932017Assets 2018: $3,825,843Liabilities 2018: $46,622Net Assets 2018: $3,779,2212018Assets 2019: $4,014,284Liabilities 2019: $9,631Net Assets 2019: $4,004,6532019Assets 2020: $4,077,733Liabilities 2020: $1,360,331Net Assets 2020: $2,717,4022020Assets 2021: $4,068,496Liabilities 2021: $1,164,893Net Assets 2021: $2,903,6032021Assets 2022: $3,816,780Liabilities 2022: $927,990Net Assets 2022: $2,888,7902022Assets 2023: $3,865,929Liabilities 2023: $888,736Net Assets 2023: $2,977,1932023Assets 2024: $3,780,749Liabilities 2024: $697,824Net Assets 2024: $3,082,9252024

Highlighted filing

2023

Assets$3,865,929
Liabilities$888,736
Net Assets$2,977,193

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $390,301Expenses 2011: $98,394Net Income 2011: $291,9072011Revenue 2012: $400,171Expenses 2012: $138,151Net Income 2012: $262,0202012Revenue 2013: $469,971Expenses 2013: $125,068Net Income 2013: $344,9032013Revenue 2014: $419,515Expenses 2014: $136,991Net Income 2014: $282,5242014Revenue 2015: $400,673Expenses 2015: $129,063Net Income 2015: $271,6102015Revenue 2016: $426,773Expenses 2016: $132,729Net Income 2016: $294,0442016Revenue 2017: $427,120Expenses 2017: $135,737Net Income 2017: $291,3832017Revenue 2018: $415,207Expenses 2018: $185,379Net Income 2018: $229,8282018Revenue 2019: $486,594Expenses 2019: $261,162Net Income 2019: $225,4322019Revenue 2020: $404,855Expenses 2020: $257,217Net Income 2020: $147,6382020Revenue 2021: $415,177Expenses 2021: $228,976Net Income 2021: $186,2012021Revenue 2022: $395,827Expenses 2022: $408,918Net Income 2022: -$13,0912022Revenue 2023: $514,123Expenses 2023: $425,618Net Income 2023: $88,5052023Revenue 2024: $584,627Expenses 2024: $478,895Net Income 2024: $105,7322024

Highlighted filing

2023

Revenue$514,123
Expenses$425,618
Net Income$88,505
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 7, 2024
Return Version
2023v5.1
Gross Receipts
$514,123
Mission and Program Overview

Mission

To provide training of apprentices to enter the trade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,376,593$2,315,858▼ $60,735
Savings and Temporary Cash Investments$1,408,626$1,456,185▲ $47,559
Cash and Non-Interest-Bearing Accounts$5,268$54,526▲ $49,258
Accounts Receivable$26,293$39,360▲ $13,067
Total Assets$3,816,780$3,865,929▲ $49,149
Liabilities
Mortgage Notes Payable Secured by Investment Property$926,923$888,539▼ $38,384
Accounts Payable and Accrued Expenses$1,067$197▼ $870
Total Liabilities$927,990$888,736▼ $39,254
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,888,790$2,977,193▲ $88,403
Total Net Assets Fund Balance$2,888,790$2,977,193▲ $88,403
Total Liabilities and Net Assets / Fund Balance$3,816,780$3,865,929▲ $49,149

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,087,799$83,561$2,171,360
Land$182,562-$182,562
Leasehold Improvements$26,595$50,222$76,817
Equipment$18,902$5,098$24,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike KeeranChairman
Bridgette WilliamsTrustee
Mike MalicoatTrustee
Patrick LeisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$449,785
Investment Income
$59,052
Other Revenue
$5,286
Change in Net Assets
$88,505

Audited Revenue Reconciliation

Revenue per Audited Statements
$510,738
Revenue Not Reported on Financial Statements
$3,385
Revenue Not Reported on Form 990
$-102
Total Revenue per Audited Statements
$510,636
Total Revenue per Form 990
$514,123
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$308,402
Salaries, Compensation, and Employee Benefits$117,216
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$80,450
Depreciation Depletion---$66,484
Other Employee Benefits---$30,152
Interest---$29,966
Fees for Services Legal---$21,943
Fees for Services Accounting---$17,543
Insurance---$16,217
Office Expenses---$15,398
Other Expenses---$9,940
Payroll Taxes---$6,614
Fees for Service Investment Mgmnt Fees---$3,385
All Other Expenses---$3,161
Fees for Services Management---$2,200
Conferences and Meetings---$818
Total Functional Expenses$0$0$0$425,618

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$425,618
Expenses per Audited Statements$422,233
Total Expenses per Audited Statements$422,233
Expenses Not Reported on Financial Statements$3,385
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
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Fund administration is provded by wilson-mcshane corporation.

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

Return is presented to the board, reviewed by legal counsel and signed by officers authorized to do so.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

FORM 990, PART VII, SECTION A:

The salary and benefits information for the trustees who could be considered related to the plan is reported on the respective form 990's for the entities that pay the trustees salaries and benefits.

Filing and Contact Details

Filer

Filer Name
Mo-kan Teamsters Apprenticeship &
EIN
61-6326028
Phone
8165953357
Address
PO BOX 909500, KANSAS CITY, MO 64190-9500

Signing Officer

Name
Mike Keeran
Title
Chairman
Phone
8165953357
Signed
2024-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Keeran
Formed
2007
Legal Domicile
Mo
Voting Board Members
4
Independent Board Members
0
Employees
1
Volunteers
0

Preparer

Firm
Anders Minkler Huber & Helm Llp
Address
800 MARKET STREET SUITE 500, ST LOUIS, MO 63101-2501
Preparer
Stephen S Kohler
Phone
3146555500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No change from the prior year.

Financial Statement Notes

PART X, LINE 2:

In accordance with gaap, management is required to evaluate tax positions taken by the fund and recognize a tax liability if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by the applicable taxing authorities. Management has analyzed the tax positions taken by the fund and has concluded that as of december 31, 2023 and 2022, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The fund is no longer subject to income tax examinations for years prior to 2020. The fund is also subject to routine audits by the department of labor, generally for six years after the statutory due date of the annual information return. There are currently no audits in progress for any tax periods.

Raw XML AppendixShowing 400 of 652 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 GAAP, MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. THE FUND IS ALSO SUBJECT TO ROUTINE AUDITS BY THE DEPARTMENT OF LABOR, GENERALLY FOR SIX YEARS AFTER THE STATUTORY DUE DATE OF THE ANNUAL INFORMATION RETURN. THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FUND ADMINISTRATION IS PROVDED BY WILSON-MCSHANE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RETURN IS PRESENTED TO THE BOARD, REVIEWED BY LEGAL COUNSEL AND SIGNED BY OFFICERS AUTHORIZED TO DO SO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SALARY AND BENEFITS INFORMATION FOR THE TRUSTEES WHO COULD BE CONSIDERED RELATED TO THE PLAN IS REPORTED ON THE RESPECTIVE FORM 990'S FOR THE ENTITIES THAT PAY THE TRUSTEES SALARIES AND BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGE FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VII, SECTION A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MO
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd2KS
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd51TX
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd53TX
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd54MO
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd56MO
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd69KS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt3CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt4CONTRIBUTING EMPLOYER

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.$3.78$0.70$3.08$0.58$0.48$0.11
2023Detailed filing. Detailed filing data is available for this year.$3.87$0.89$2.98$0.51$0.43$0.09
2022Detailed filing. Detailed filing data is available for this year.$3.82$0.93$2.89$0.40$0.41$0.01
2021Detailed filing. Detailed filing data is available for this year.$4.07$1.16$2.90$0.42$0.23$0.19
2020Detailed filing. Detailed filing data is available for this year.$4.08$1.36$2.72$0.40$0.26$0.15
2019Detailed filing. Detailed filing data is available for this year.$4.01$0.01$4.00$0.49$0.26$0.23
2018Detailed filing. Detailed filing data is available for this year.$3.83$0.05$3.78$0.42$0.19$0.23
2017Detailed filing. Detailed filing data is available for this year.$3.55$0.01$3.55$0.43$0.14$0.29
2016Detailed filing. Detailed filing data is available for this year.$3.27$0.01$3.26$0.43$0.13$0.29
2015Detailed filing. Detailed filing data is available for this year.$3.23$0.26$2.96$0.40$0.13$0.27
2014Detailed filing. Detailed filing data is available for this year.$3.20$0.50$2.69$0.42$0.14$0.28
2013Detailed filing. Detailed filing data is available for this year.$2.92$0.51$2.41$0.47$0.13$0.34
2012Summary only. Only limited summary data is available for this year.$2.07$0.01$2.06$0.40$0.14$0.26
2011Summary only. Only limited summary data is available for this year.$1.81$0.01$1.80$0.39$0.10$0.29
Peer Organizations

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