Civic Intelligence

International Union Security Police Fire Professionals of America

990EZ • Fiscal year 2017 • EIN 62-0467335

Apr 01, 2016 to Mar 31, 2017 • Filed on Apr 26, 2017

Organization ProfileN/A
3063 McCarty RdLouisville, TN 37777

(865) 679-5646

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.02x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.02x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

7th percentile

-26%

Higher net margin than 7% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

64th percentile

$4,743

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

11th percentile

-18%

Faster asset growth than 11% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

3rd percentile

-46%

Faster revenue growth than 3% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$32,537

Down $7,183 (-18%) from 2016

Net Assets

Down

$31,976

Down $7,526 (-19%) from 2016

Liabilities

Up

$561

Up $343 (+157%) from 2016

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin7th percentile

Revenue

Down

$28,404

Down $24,632 (-46%) from 2016

Expenses

Down

$35,930

Down $5,298 (-13%) from 2016

Net Income

Down

-$7,526

Down $19,334 (-164%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$40K$30K$20K$10K$0Assets 2012: $18,384Liabilities 2012: $353Net Assets 2012: $18,0312012Assets 2013: $16,405Liabilities 2013: $280Net Assets 2013: $16,1252013Assets 2014: $21,328Liabilities 2014: $263Net Assets 2014: $21,0652014Assets 2015: $27,917Liabilities 2015: $223Net Assets 2015: $27,6942015Assets 2016: $39,720Liabilities 2016: $218Net Assets 2016: $39,5022016Assets 2017: $32,537Liabilities 2017: $561Net Assets 2017: $31,9762017Assets 2018: $16,186Liabilities 2018: $593Net Assets 2018: $15,5932018Assets 2019: $10,196Liabilities 2019: $433Net Assets 2019: $9,7632019Assets 2020: $4,509Liabilities 2020: $0Net Assets 2020: $4,5092020Assets 2021: $3,256Liabilities 2021: $0Net Assets 2021: $3,2562021

Highlighted filing

2017

Assets$32,537
Liabilities$561
Net Assets$31,976
Open 2017 Filing

Operations Trend

Revenue Growth3rd percentile

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

$100K$50K$0-$50KRevenue 2012: $65,325Expenses 2012: $63,978Net Income 2012: $1,3472012Revenue 2013: $53,026Expenses 2013: $54,932Net Income 2013: -$1,9062013Revenue 2014: $44,696Expenses 2014: $39,756Net Income 2014: $4,9402014Revenue 2015: $47,370Expenses 2015: $40,741Net Income 2015: $6,6292015Revenue 2016: $53,036Expenses 2016: $41,228Net Income 2016: $11,8082016Revenue 2017: $28,404Expenses 2017: $35,930Net Income 2017: -$7,5262017Revenue 2018: $22,050Expenses 2018: $38,433Net Income 2018: -$16,3832018Revenue 2019: $21,646Expenses 2019: $27,476Net Income 2019: -$5,8302019Revenue 2020: $13,212Expenses 2020: $18,879Net Income 2020: -$5,6672020Revenue 2021: $5,332Expenses 2021: $6,585Net Income 2021: -$1,2532021

Highlighted filing

2017

Revenue$28,404
Expenses$35,930
Net Income-$7,526
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Apr 26, 2017
Return Version
2016v3.0
Gross Receipts
$28,404
Mission and Program Overview

Mission

Labor Union

Program Services

DescriptionGrantsExpenses
LABOR UNION--
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID HOODVice PresidentPT$4,743-$4,743
CARL MCBEERecording SecretaryPT$1,908-$1,908
LENNIE RYAN TIPTONFinancial SecretaryPT$1,732-$1,732
CLARENCE LAWSONRecording SecretaryPT$1,314-$1,314
TOMMY SPAKESPresidentPT$1,068-$1,068
DARRYL FRITTSFinancial SecretaryPT$903-$903
CHRIS WOODYVice PresidentPT$88-$88
Filing and Contact Details

Filer

Filer Name
Local Union No 109 SPFPA
EIN
62-0467335
Phone
8656795646
Address
3063 McCarty Rd, Louisville, TN 37777

Signing Officer

Name
Lennie Ryan Tipton
Title
Financial Secretary
Phone
8656795646
Signed
2017-04-26
Discuss with paid preparer
Yes

Preparer

Firm
David a Disner CPA Pllc
Address
31313 NORTHWESTERN HWY, FARMINGTON HILLS, MI 48334
Preparer
David Disner
Phone
2487379117
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Insurance 150.”

Form 990EZ, Part I, Line 16

“Payroll Taxes 1302.”

Form 990EZ, Part I, Line 16

“Meetings 644.”

Form 990EZ, Part I, Line 16

“Donations 300.”

Form 990EZ, Part I, Line 16

“Per Capita 14965.”

Form 990EZ, Part I, Line 16

“Arbitrations and Negotiations 29.”

Form 990EZ, Part I, Line 16

“Travel 3861.”

Form 990EZ, Part I, Line 16

“Dues Refunds 493.”

Form 990EZ, Part II, Line 26

“Accrued Payroll Taxes Withheld 218. 561.”

Raw XML Appendix142 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0LENNIE RYAN TIPTON
IRS990EZ/BooksInCareOfDetail/PhoneNum08656795646
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03063 McCarty Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Louisville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037777
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt039720
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt032537
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-7526
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01400
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt039720
IRS990EZ/Form990TotalAssetsGrp/EOYAmt032537
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt028404
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt09
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt028395
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt039502
IRS990EZ/NetAssetsOrFundBalancesEOYAmt031976
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt039502
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt031976
IRS990EZ/OccupancyRentUtltsAndMaintAmt0325
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt510.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt610.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt01068
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt14743
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt2903
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt31908
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt41732
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt51314
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt688
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TOMMY SPAKES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID HOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DARRYL FRITTS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CARL MCBEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LENNIE RYAN TIPTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CLARENCE LAWSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6CHRIS WOODY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Financial Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Recording Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Financial Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Recording Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt021744
IRS990EZ/PrimaryExemptPurposeTxt0Labor Union
IRS990EZ/PrintingPublicationsPostageAmt0704
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0LABOR UNION
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt011757
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0218
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0561
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt035930
IRS990EZ/TotalRevenueAmt028404
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Insurance 150.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Payroll Taxes 1302.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Meetings 644.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Donations 300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Per Capita 14965.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Arbitrations and Negotiations 29.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Travel 3861.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Dues Refunds 493.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Accrued Payroll Taxes Withheld 218. 561.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LENNIE RYAN TIPTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08656795646
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Local Union No 109 SPFPA
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0620467335
ReturnHeader/Filer/PhoneNum08656795646
ReturnHeader/Filer/USAddress/AddressLine1Txt03063 McCarty Rd
ReturnHeader/Filer/USAddress/CityNm0Louisville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037777
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId08BEFBD67EA212EF780199FF2E6FBD877B94DCC47
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08BEFBD67EA212EF780199FF2E6FBD877B94DCC47
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0104.137.246.18
ReturnHeader/FilingSecurityInformation/IPDt02017-04-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm009:37:10
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID A DISNER CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt031313 NORTHWESTERN HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARMINGTON HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048334
ReturnHeader/PreparerPersonGrp/PhoneNum02487379117
ReturnHeader/PreparerPersonGrp/PreparationDt02017-04-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID DISNER
ReturnHeader/ReturnTs02017-04-26T09:37:22-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$32,537
Liabilities
$561
Net assets
$31,976
Revenue
$28,404
Expenses
$35,930
Net income
-$7,526
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$3.26$0.00$3.26$5.33$6.59$1.25
2020Detailed filing. Detailed filing data is available for this year.$4.51$0.00$4.51$13.2$18.9$5.67
2019Detailed filing. Detailed filing data is available for this year.$10.2$0.43$9.76$21.6$27.5$5.83
2018Detailed filing. Detailed filing data is available for this year.$16.2$0.59$15.6$22.1$38.4$16.4
2017Detailed filing. Detailed filing data is available for this year.$32.5$0.56$32.0$28.4$35.9$7.53
2016Detailed filing. Detailed filing data is available for this year.$39.7$0.22$39.5$53.0$41.2$11.8
2015Detailed filing. Detailed filing data is available for this year.$27.9$0.22$27.7$47.4$40.7$6.63
2014Detailed filing. Detailed filing data is available for this year.$21.3$0.26$21.1$44.7$39.8$4.94
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.4$0.28$16.1$53.0$54.9$1.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.4$0.35$18.0$65.3$64.0$1.35