Civic Intelligence

Engineering Association Inc

990 • Fiscal year 2021 • EIN 62-0521642

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 09, 2022

445 South Gay Street 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

0.02x

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

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

57th percentile

0.04x

Higher debt load relative to revenue than 57% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Net Margin

30th percentile

2.9%

Higher net margin than 30% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

30th percentile

$18,269

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Asset Growth

28th percentile

1.9%

Faster asset growth than 28% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

65th percentile

8.0%

Faster revenue growth than 65% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,170,123

Up $21,295 (+1.9%) from 2020

Net Assets

Up

$1,146,995

Up $18,074 (+1.6%) from 2020

Liabilities

Up

$23,128

Up $3,221 (+16%) from 2020

Revenue

Up

$632,440

Up $46,627 (+8.0%) from 2020

Expenses

Up

$614,366

Up $69,829 (+13%) from 2020

Net Income

Down

$18,074

Down $23,202 (-56%) from 2020

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

2021

Assets$1,170,123
Liabilities$23,128
Net Assets$1,146,995

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

2021

Revenue$632,440
Expenses$614,366
Net Income$18,074
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 9, 2022
Return Version
2021v4.2
Gross Receipts
$632,440
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$728,329$742,112▲ $13,783
Savings and Temporary Cash Investments$396,371$409,262▲ $12,891
Land, Buildings, and Equipment, Net$16,444$11,065▼ $5,379
Prepaid Expenses and Deferred Charges$7,684$7,684→ $0
Total Assets$1,148,828$1,170,123▲ $21,295
Liabilities
Accounts Payable and Accrued Expenses$19,907$23,128▲ $3,221
Total Liabilities$19,907$23,128▲ $3,221
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,128,921$1,145,479▲ $16,558
Net Assets With Donor Restrictions$0$1,516▲ $1,516
Total Net Assets Fund Balance$1,128,921$1,146,995▲ $18,074
Total Liabilities and Net Assets / Fund Balance$1,148,828$1,170,123▲ $21,295

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,065$56,956-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gary JordanValley-wide Vice PresidentPT$18,269$18,269
Gay HensonPresidentPT$18,093$18,093
Mike CavoteSection PresidentPT$10,788$10,788
David LittlejohnSection PresidentPT$7,401$7,401
Carolyn WilsonValley-wide Vice PresidentPT$6,634$6,634
Alan TurpenSection PresidentPT$6,578$6,578
Jerri DolanValley-wide SecretaryPT$6,028$6,028
Greg JenningsTreasurerPT$5,615$5,615
Terry ReadusSection PresidentPT$1,681$1,681

Board Members and Trustees

NameTitle
Stacy AmmonsSection President
Revenue and Support

Revenue Composition

Contributions and Grants
$618,117
Program Service Revenue
$0
Investment Income
$14,323
Other Revenue
$0
All Other Contributions
$1,516
Change in Net Assets
$18,074

Audited Revenue Reconciliation

Revenue per Audited Statements
$630,924
Revenue Not Reported on Financial Statements
$1,516
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$1,516
Total Revenue per Audited Statements
$630,924
Total Revenue per Form 990
$632,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$395,748
Other Expenses$218,618
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$254,999
Current Officers, Directors, Trustees, and Key Employees---$81,088
Occupancy---$31,755
Office Expenses---$28,885
Pension Plan Contributions---$21,017
Payroll Taxes---$19,373
Other Employee Benefits---$19,271
Fees for Services Accounting---$14,970
Insurance---$10,202
Depreciation Depletion---$5,379
Other Expenses---$2,287
Conferences and Meetings---$1,194
All Other Expenses---$277
Total Functional Expenses$0$0$0$614,366

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$614,366
Total Expenses per Audited Statements$614,366
Total Expenses per Form 990$614,366
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
Yes
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 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
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 1,450 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 301, KNOXVILLE, TN 37902-1169

Signing Officer

Name
Gay Henson
Title
President
Phone
8656377901
Signed
2022-11-09
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
Kelly a Tucker 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, 2021 and 2020. Therefore, no provision or liability for income taxes has been included in these financial statements.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Change in donor restricted assets 1,516.

Raw XML Appendix359 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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IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt011065
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056956
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt068021
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0614366
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01516
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01516
IRS990ScheduleD/RevenueSubtotalAmt0630924
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, 2021 AND 2020. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN DONOR RESTRICTED ASSETS 1,516.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011065
IRS990ScheduleD/TotalExpensesPerForm990Amt0614366
IRS990ScheduleD/TotalRevenuePerForm990Amt0632440
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0630924
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0614366
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ENGINEERING ASSOCIATION, INC. IS A NONPROFIT, INDEPENDENT CORPORATION MADE UP OF APPROXIMATELY 1,450 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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01148828
IRS990/TotalAssetsEOYAmt01170123
IRS990/TotalAssetsGrp/BOYAmt01148828
IRS990/TotalAssetsGrp/EOYAmt01170123
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0618117
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0614366
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019907
IRS990/TotalLiabilitiesEOYAmt023128
IRS990/TotalLiabilitiesGrp/BOYAmt019907
IRS990/TotalLiabilitiesGrp/EOYAmt023128
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01128921
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01146995
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt081087
IRS990/TotalRevenueGrp/ExclusionAmt014323
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0632440
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01148828
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01170123
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GAY HENSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08656377901
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ENGINEERING ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ENGI
ReturnHeader/Filer/EIN0620521642
ReturnHeader/Filer/PhoneNum08656377901
ReturnHeader/Filer/USAddress/AddressLine1Txt0445 SOUTH GAY STREET 301
ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0379021169
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/PreparationDt02022-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLY A TUCKER CPA
ReturnHeader/ReturnTs02022-11-11T08:44:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0GAY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HENSON
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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