Civic Intelligence

South Arkansas Joint Apprenticeship Committee-Trust Fund

990 • Fiscal year 2014 • EIN 71-0390798

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 12, 2015

418 West Main Street71730

(870) 863-6169

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

54th percentile

4.2%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$1

Down $307,418 (-100%) from 2013

Net Assets

Down

$0

Down $307,419 (-100%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$74,670

Down $3,592 (-4.6%) from 2013

Expenses

Up

$71,522

Up $22,691 (+46%) from 2013

Net Income

Down

$3,148

Down $26,283 (-89%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $208,246Liabilities 2011: $0Net Assets 2011: $208,2462011Assets 2012: $277,988Liabilities 2012: $0Net Assets 2012: $277,9882012Assets 2013: $307,419Liabilities 2013: $0Net Assets 2013: $307,4192013Assets 2014: $1Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$1
Liabilities$0
Net Assets$0

Operations Trend

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

$80K$60K$40K$20K$0Expenses 2011: $42,1392011Expenses 2012: $48,2812012Revenue 2013: $78,262Expenses 2013: $48,831Net Income 2013: $29,4312013Revenue 2014: $74,670Expenses 2014: $71,522Net Income 2014: $3,1482014

Highlighted filing

2014

Revenue$74,670
Expenses$71,522
Net Income$3,148
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 12, 2015
Return Version
2013v4.0
Gross Receipts
$74,670
Mission and Program Overview

Mission

To train apprentices to become journeymen pipefitters and welders

To train apprentices to become journeymen pipefitters and welders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$307,419$0▼ $307,419
Cash and Non-Interest-Bearing Accounts$261,330$0▼ $261,330
Land, Buildings, and Equipment, Net$46,089$0▼ $46,089
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$307,419$0▼ $307,419
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$307,419$0▼ $307,419
Total Liabilities and Net Assets / Fund Balance$307,419$0▼ $307,419
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bruce GravesChairman
Willie McnabbTrustee
Steve OwensSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$49,515
Program Service Revenue
$24,890
Investment Income
$265
Other Revenue
$0
Change in Net Assets
$3,148
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$71,522
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$19,130
Travel---$12,901
Advertising---$5,749
Insurance---$3,390
Depreciation Depletion---$3,250
Occupancy---$3,107
Other Expenses---$2,875
All Other Expenses---$2,674
Fees for Services Management---$1,275
Fees for Services Accounting---$909
Office Expenses---$791
Total Functional Expenses$0$0$0$71,522
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed by the governing board prior to filing.

Form 990, Part VI, Section C, Line 19

The organization, as a trade association, generally does not make its financial records available to the general public.

Filing and Contact Details

Filer

EIN
71-0390798
Phone
8708636169

Signing Officer

Name
Bruce Graves
Title
Business Manager
Phone
8708636169
Signed
2015-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Graves
Formed
1961
Legal Domicile
Ar
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Preparer
G Pete Parks
Phone
8708623401
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

APPRENTICE FEES 19,130.

FORM 990, PART XI, LINE 9:

Distribution of assets to related 501(c)(5) organization -310,567.

Raw XML Appendix310 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/AllOtherExpensesGrp/TotalAmt02674
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IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01961
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt074670
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
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IRS990/InvestmentInJointVentureInd00
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IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
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IRS990/MembershipDuesAmt049515
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IRS990/MethodOfAccountingCashInd0X
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IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0307419
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt03107
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-310567
IRS990/OtherExpensesGrp/Desc0TRAINING
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IRS990/OtherExpensesGrp/Desc2WELDING TOOLS
IRS990/OtherExpensesGrp/Desc3CARPENTER WORK AT SCHOO
IRS990/OtherExpensesGrp/TotalAmt06013
IRS990/OtherExpensesGrp/TotalAmt15026
IRS990/OtherExpensesGrp/TotalAmt24432
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
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IRS990/PrincipalOfficerNm0BRUCE GRAVES
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IRS990ScheduleN/AssetsDistributedInd01
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine11PLUMBERS AND PIPEFITTERS APPRENTICESHIP TRAINING OF ARKANSAS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE GOVERNING BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION, AS A TRADE ASSOCIATION, GENERALLY DOES NOT MAKE ITS FINANCIAL RECORDS AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPRENTICE FEES 19,130.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DISTRIBUTION OF ASSETS TO RELATED 501(C)(5) ORGANIZATION -310,567.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202126731
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10PARKS & COMPANY PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10441 N WASHINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0EL DORADO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode071730
ReturnHeader/PreparerPersonGrp/PhoneNum08708623401
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0G PETE PARKS
ReturnHeader/ReturnTs02015-02-16T13:34:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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