Civic Intelligence

Engineering Association Inc

990 • Fiscal year 2017 • EIN 62-0521642

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

445 South Gay Street No 301Knoxville, TN 37902-1169

(865) 637-7901

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.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

60th percentile

0.05x

Higher debt load relative to revenue than 60% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

46th percentile

4.5%

Higher net margin than 46% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$125,938

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 20.0% of source-year revenue.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

40th percentile

3.1%

Faster asset growth than 40% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

12th percentile

-10%

Faster revenue growth than 12% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,058,839

Up $31,669 (+3.1%) from 2016

Net Assets

Up

$1,029,625

Up $28,560 (+2.9%) from 2016

Liabilities

Up

$29,214

Up $3,109 (+12%) from 2016

Revenue

Down

$629,338

Down $73,731 (-10%) from 2016

Expenses

Down

$600,778

Down $14,409 (-2.3%) from 2016

Net Income

Down

$28,560

Down $59,322 (-68%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $601,728Liabilities 2011: $117,694Net Assets 2011: $484,0342011Assets 2012: $951,353Liabilities 2012: $116,479Net Assets 2012: $834,8742012Assets 2013: $906,719Liabilities 2013: $119,126Net Assets 2013: $787,5932013Assets 2014: $849,245Liabilities 2014: $22,967Net Assets 2014: $826,2782014Assets 2015: $935,816Liabilities 2015: $22,633Net Assets 2015: $913,1832015Assets 2016: $1,027,170Liabilities 2016: $26,105Net Assets 2016: $1,001,0652016Assets 2017: $1,058,839Liabilities 2017: $29,214Net Assets 2017: $1,029,6252017Assets 2018: $1,077,383Liabilities 2018: $20,108Net Assets 2018: $1,057,2752018Assets 2019: $1,107,791Liabilities 2019: $20,146Net Assets 2019: $1,087,6452019Assets 2020: $1,148,828Liabilities 2020: $19,907Net Assets 2020: $1,128,9212020Assets 2021: $1,170,123Liabilities 2021: $23,128Net Assets 2021: $1,146,9952021Assets 2022: $1,384,366Liabilities 2022: $347,270Net Assets 2022: $1,037,0962022Assets 2023: $1,285,292Liabilities 2023: $308,199Net Assets 2023: $977,0932023Assets 2024: $1,171,784Liabilities 2024: $281,337Net Assets 2024: $890,4472024

Highlighted filing

2017

Assets$1,058,839
Liabilities$29,214
Net Assets$1,029,625

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $632,217Expenses 2011: $602,777Net Income 2011: $29,4402011Expenses 2012: $685,5692012Revenue 2013: $726,539Expenses 2013: $773,820Net Income 2013: -$47,2812013Revenue 2014: $697,246Expenses 2014: $658,561Net Income 2014: $38,6852014Revenue 2015: $683,633Expenses 2015: $596,729Net Income 2015: $86,9042015Revenue 2016: $703,069Expenses 2016: $615,187Net Income 2016: $87,8822016Revenue 2017: $629,338Expenses 2017: $600,778Net Income 2017: $28,5602017Revenue 2018: $607,475Expenses 2018: $579,825Net Income 2018: $27,6502018Revenue 2019: $615,761Expenses 2019: $585,391Net Income 2019: $30,3702019Revenue 2020: $585,813Expenses 2020: $544,537Net Income 2020: $41,2762020Revenue 2021: $632,440Expenses 2021: $614,366Net Income 2021: $18,0742021Revenue 2022: $559,553Expenses 2022: $669,452Net Income 2022: -$109,8992022Revenue 2023: $623,585Expenses 2023: $683,588Net Income 2023: -$60,0032023Revenue 2024: $651,894Expenses 2024: $738,540Net Income 2024: -$86,6462024

Highlighted filing

2017

Revenue$629,338
Expenses$600,778
Net Income$28,560
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$629,338
Mission and Program Overview

Mission

NONE

Association of tva and non-tva engineers involved in labor negotiations, arbitration of grievances, and training for benefit of members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$636,388$672,916▲ $36,528
Savings and Temporary Cash Investments$360,692$361,181▲ $489
Land, Buildings, and Equipment, Net$22,406$17,058▼ $5,348
Prepaid Expenses and Deferred Charges$7,684$7,684→ $0
Total Assets$1,027,170$1,058,839▲ $31,669
Liabilities
Accounts Payable and Accrued Expenses$26,105$29,214▲ $3,109
Total Liabilities$26,105$29,214▲ $3,109
Net Assets / Fund Balance
Unrestricted Net Assets$1,000,358$1,029,419▲ $29,061
Temporarily Rstr Net Assets$707$206▼ $501
Total Net Assets Fund Balance$1,001,065$1,029,625▲ $28,560
Total Liabilities and Net Assets / Fund Balance$1,027,170$1,058,839▲ $31,669

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,058$50,129-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue RollinsSenior Labor Relations SpeFT$110,761$15,177$125,938
Gay HensonPresidentPT$3,743-$3,743
Jason FerrellSection PresidentPT$1,924-$1,924
Dan KirkTreasurerPT$1,678-$1,678
Gary JordanSection PresidentPT$1,608-$1,608
Brad SchultzSection PresidentPT$1,464-$1,464
Carl MerchantSecretaryPT$1,289-$1,289
Alan TurpenSection PresidentPT$1,076-$1,076
Melvin DeanVice PresidentPT$653-$653

Board Members and Trustees

NameTitle
Brandon SappSection President
Revenue and Support

Revenue Composition

Contributions and Grants
$627,866
Program Service Revenue
$0
Investment Income
$1,472
Other Revenue
$0
All Other Contributions
$500
Change in Net Assets
$28,560

Audited Revenue Reconciliation

Revenue per Audited Statements
$629,338
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$629,338
Total Revenue per Form 990
$629,338
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,194
Salaries, Compensation, and Employee Benefits$282,584
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$139,910
Other Salaries and Wages---$102,975
Conferences and Meetings---$32,876
Occupancy---$30,009
Payroll Taxes---$18,557
Office Expenses---$15,779
Fees for Services Accounting---$13,995
Pension Plan Contributions---$13,816
All Other Expenses---$11,592
Other Expenses---$9,660
Other Employee Benefits---$7,326
Insurance---$5,351
Depreciation Depletion---$5,348
Grants to Domestic Individuals---$1,000
Total Functional Expenses$0$0$0$600,778

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$600,778
Total Expenses per Audited Statements$600,778
Total Expenses per Form 990$600,778
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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 A, Line 6

Engineering association, inc. Is a nonprofit, independent corporation made up of approximately 2,600 members who pay bi-weekly dues for their membership.

Form 990, Part VI, Section A, Line 7A

Engineering association, inc. Is operated and governed by elected officials from the membership which are elected by membership.

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

Once completed, the form 990 is reviewed for completeness and accuracy by the organization's president, gay henson, before being filed. The form 990 is not distributed to all members of the board, but is available to them upon request.

Form 990, Part VI, Section C, Line 19

The organization's organizing documents are available on the website. The conflict of interest policy is contained in the organization's bylaws which are available on the website. Financial statements of the organization are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Engineering Association Inc
EIN
62-0521642
Phone
8656377901
Address
445 SOUTH GAY STREET NO 301, KNOXVILLE, TN 37902-1169

Signing Officer

Name
Gay Henson
Title
President
Phone
8656377901
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gay Henson
Formed
1937
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
Employees
3
Volunteers
0

Preparer

Firm
Pugh & Company Pc
Address
315 N CEDAR BLUFF RD SUITE 200, KNOXVILLE, TN 37923
Preparer
Susan R Foard CPA
Phone
8657690660
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 2C:

The executive committee assumes responsibility for oversight of the audit of the organization's financial statements and selection of an independent accountant. The organization has not changed its oversight or selection process during the year.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from federal income tax under internal revenue code section 501(c)(5). The association files annual returns of organizations exempt from income taxes with the irs. The association has also not accrued or expensed any amounts for interest or penalties associated with income taxes for the year ended december 31, 2017 and 2016. Therefore, no provision or liability for income taxes has been included in these financial statements.

Raw XML Appendix353 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/RevenueSubtotalAmt0629338
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(5). THE ASSOCIATION FILES ANNUAL RETURNS OF ORGANIZATIONS EXEMPT FROM INCOME TAXES WITH THE IRS. THE ASSOCIATION HAS ALSO NOT ACCRUED OR EXPENSED ANY AMOUNTS FOR INTEREST OR PENALTIES ASSOCIATED WITH INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2017 AND 2016. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017058
IRS990ScheduleD/TotalExpensesPerForm990Amt0600778
IRS990ScheduleD/TotalRevenuePerForm990Amt0629338
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0629338
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0600778
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ENGINEERING ASSOCIATION, INC. IS A NONPROFIT, INDEPENDENT CORPORATION MADE UP OF APPROXIMATELY 2,600 MEMBERS WHO PAY BI-WEEKLY DUES FOR THEIR MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENGINEERING ASSOCIATION, INC. IS OPERATED AND GOVERNED BY ELECTED OFFICIALS FROM THE MEMBERSHIP WHICH ARE ELECTED BY MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONCE COMPLETED, THE FORM 990 IS REVIEWED FOR COMPLETENESS AND ACCURACY BY THE ORGANIZATION'S PRESIDENT, GAY HENSON, BEFORE BEING FILED. THE FORM 990 IS NOT DISTRIBUTED TO ALL MEMBERS OF THE BOARD, BUT IS AVAILABLE TO THEM UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S ORGANIZING DOCUMENTS ARE AVAILABLE ON THE WEBSITE. THE CONFLICT OF INTEREST POLICY IS CONTAINED IN THE ORGANIZATION'S BYLAWS WHICH ARE AVAILABLE ON THE WEBSITE. FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0707
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0206
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01027170
IRS990/TotalAssetsEOYAmt01058839
IRS990/TotalAssetsGrp/BOYAmt01027170
IRS990/TotalAssetsGrp/EOYAmt01058839
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0627866
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0600778
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026105
IRS990/TotalLiabilitiesEOYAmt029214
IRS990/TotalLiabilitiesGrp/BOYAmt026105
IRS990/TotalLiabilitiesGrp/EOYAmt029214
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01001065
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01029625
IRS990/TotalOtherCompensationAmt015177
IRS990/TotalReportableCompFromOrgAmt0124196
IRS990/TotalRevenueGrp/ExclusionAmt01472
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0629338
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01027170
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01058839
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01000358
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01029419
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2000
IRS990/USAddress/CityNm0SODDY DAISY
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0373792000
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://WWW.TVAEA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GAY HENSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08656377901
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ENGINEERING ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ENGI
ReturnHeader/Filer/EIN0620521642
ReturnHeader/Filer/PhoneNum08656377901
ReturnHeader/Filer/USAddress/AddressLine1Txt0445 SOUTH GAY STREET NO 301
ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0379021169
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0502B7F92F49843F9112778C9734C030BBEBF7F4E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06989CA5BBE94025F2860D04C51D119666EEBCE5F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt063.243.4.146
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm021:42:50
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621142155
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PUGH & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0315 N CEDAR BLUFF RD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KNOXVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037923
ReturnHeader/PreparerPersonGrp/PhoneNum08657690660
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN R FOARD CPA
ReturnHeader/ReturnTs02018-11-15T13:36:11-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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.$1.17$0.28$0.89$0.65$0.74$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.29$0.31$0.98$0.62$0.68$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.38$0.35$1.04$0.56$0.67$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.02$1.15$0.63$0.61$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.15$0.02$1.13$0.59$0.54$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.02$1.09$0.62$0.59$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.08$0.02$1.06$0.61$0.58$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.06$0.03$1.03$0.63$0.60$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.03$0.03$1.00$0.70$0.62$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.02$0.91$0.68$0.60$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.02$0.83$0.70$0.66$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.91$0.12$0.79$0.73$0.77$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.12$0.83$0.69
2011Summary only. Only limited summary data is available for this year.$0.60$0.12$0.48$0.63$0.60$0.03
Peer Organizations

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