Civic Intelligence

Arkansas Pipe Trades Health and Welfare

EIN 71-6076840 • 501(c)9 • Oklahoma City, OK

Profile

Provide medical, life, and accidental death and dismemberment benefits to eligible participants and their dependents.

909 S Meridian Ave 580Oklahoma City, OK 73108

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.33x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.55x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Net Margin

53rd percentile

6.6%

Higher net margin than 53% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

501(c)9 • $10M-$25M nonprofits • Source year 2024

Asset Growth

67th percentile

12%

Faster asset growth than 67% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$10,652,942

Up $1,119,553 (+12%) from 2023

Liabilities

Up

$3,495,183

Up $412,390 (+13%) from 2023

Net Assets

Up

$7,157,759

Up $707,163 (+11%) from 2023

Revenue

Up

$6,369,110

Up $718,992 (+13%) from 2023

Expenses

Up

$5,947,714

Up $571,425 (+11%) from 2023

Net Income

Up

$421,396

Up $147,567 (+54%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $6,320,348Liabilities 2010: $1,151,282Net Assets 2010: $5,169,0662010Assets 2011: $6,992,212Liabilities 2011: $1,433,837Net Assets 2011: $5,558,3752011Assets 2012: $7,417,460Liabilities 2012: $1,310,596Net Assets 2012: $6,106,8642012Assets 2013: $8,091,929Liabilities 2013: $1,401,295Net Assets 2013: $6,690,6342013Assets 2014: $8,411,108Liabilities 2014: $1,711,399Net Assets 2014: $6,699,7092014Assets 2015: $9,470,609Liabilities 2015: $2,649,151Net Assets 2015: $6,821,4582015Assets 2016: $8,910,809Liabilities 2016: $3,908,655Net Assets 2016: $5,002,1542016Assets 2017: $9,561,370Liabilities 2017: $3,599,732Net Assets 2017: $5,961,6382017Assets 2018: $7,933,838Liabilities 2018: $3,107,555Net Assets 2018: $4,826,2832018Assets 2019: $6,469,598Liabilities 2019: $2,200,576Net Assets 2019: $4,269,0222019Assets 2020: $7,131,965Liabilities 2020: $1,930,375Net Assets 2020: $5,201,5902020Assets 2021: $8,354,859Liabilities 2021: $2,275,507Net Assets 2021: $6,079,3522021Assets 2022: $8,197,760Liabilities 2022: $2,195,203Net Assets 2022: $6,002,5572022Assets 2023: $9,533,389Liabilities 2023: $3,082,793Net Assets 2023: $6,450,5962023Assets 2024: $10,652,942Liabilities 2024: $3,495,183Net Assets 2024: $7,157,7592024

Highlighted filing

2024

Assets$10,652,942
Liabilities$3,495,183
Net Assets$7,157,759

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $2,211,1272010Expenses 2011: $2,882,0362011Expenses 2012: $2,564,7422012Expenses 2013: $2,525,7952013Revenue 2014: $3,022,558Expenses 2014: $3,011,690Net Income 2014: $10,8682014Revenue 2015: $4,607,150Expenses 2015: $4,425,858Net Income 2015: $181,2922015Revenue 2016: $5,346,404Expenses 2016: $7,247,745Net Income 2016: -$1,901,3412016Revenue 2017: $5,760,239Expenses 2017: $4,771,930Net Income 2017: $988,3092017Revenue 2018: $4,831,004Expenses 2018: $5,876,043Net Income 2018: -$1,045,0392018Revenue 2019: $4,704,816Expenses 2019: $5,376,594Net Income 2019: -$671,7782019Revenue 2020: $4,508,690Expenses 2020: $3,754,158Net Income 2020: $754,5322020Revenue 2021: $4,449,521Expenses 2021: $3,908,494Net Income 2021: $541,0272021Revenue 2022: $4,603,673Expenses 2022: $3,605,637Net Income 2022: $998,0362022Revenue 2023: $5,650,118Expenses 2023: $5,376,289Net Income 2023: $273,8292023Revenue 2024: $6,369,110Expenses 2024: $5,947,714Net Income 2024: $421,3962024

Highlighted filing

2024

Revenue$6,369,110
Expenses$5,947,714
Net Income$421,396

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.7$3.50$7.16$6.37$5.95$0.42
2023Detailed filing. Detailed filing data is available for this year.$9.53$3.08$6.45$5.65$5.38$0.27
2022Detailed filing. Detailed filing data is available for this year.$8.20$2.20$6.00$4.60$3.61$1.00
2021Detailed filing. Detailed filing data is available for this year.$8.35$2.28$6.08$4.45$3.91$0.54
2020Detailed filing. Detailed filing data is available for this year.$7.13$1.93$5.20$4.51$3.75$0.75
2019Detailed filing. Detailed filing data is available for this year.$6.47$2.20$4.27$4.70$5.38$0.67
2018Detailed filing. Detailed filing data is available for this year.$7.93$3.11$4.83$4.83$5.88$1.05
2017Detailed filing. Detailed filing data is available for this year.$9.56$3.60$5.96$5.76$4.77$0.99
2016Detailed filing. Detailed filing data is available for this year.$8.91$3.91$5.00$5.35$7.25$1.90
2015Detailed filing. Detailed filing data is available for this year.$9.47$2.65$6.82$4.61$4.43$0.18
2014Detailed filing. Detailed filing data is available for this year.$8.41$1.71$6.70$3.02$3.01$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.09$1.40$6.69$2.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.42$1.31$6.11$2.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.99$1.43$5.56$2.88
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.32$1.15$5.17$2.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 18, 2025
Return Version
2023v6.0
Gross Receipts
$7,930,768
Mission and Program Overview

Mission

Provide medical, life, and accidental death and dismemberment benefits to eligible participants and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$8,631,428$9,550,140▲ $918,712
Accounts Receivable$901,961$854,059▼ $47,902
Cash and Non-Interest-Bearing Accounts-$248,743-
Total Assets$9,533,389$10,652,942▲ $1,119,553
Liabilities
Other Liabilities$3,064,380$3,464,037▲ $399,657
Accounts Payable and Accrued Expenses$18,413$31,146▲ $12,733
Total Liabilities$3,082,793$3,495,183▲ $412,390
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,450,596$7,157,759▲ $707,163
Total Net Assets Fund Balance$6,450,596$7,157,759▲ $707,163
Total Liabilities and Net Assets / Fund Balance$9,533,389$10,652,942▲ $1,119,553
Compensation and Service Providers

Board Members and Trustees

NameTitle
Angela KuliEmployer Trustee
David FitzpatrickEmployer Trustee
Mark GibbsEmployer Trustee
Sam SmithEmployer Trustee
Jonathan GrahamUnion Trustee
Ryan BrittonUnion Trustee
Travis AllenUnion Trustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Zenith American Solutions IncTpa100 Crescent Centre Pkwy Ste 400, Tucker, AR 80084$160,417
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,002,882
Investment Income
$366,228
Other Revenue
$0
Change in Net Assets
$421,396

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,369,110
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$285,766
Total Revenue per Audited Statements
$6,654,876
Total Revenue per Form 990
$6,369,110
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$437,323
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
Benefits to Members---$5,510,391
Fees for Services Management---$200,336
Fees for Services Other---$97,654
Fees for Services Accounting---$37,032
Fees for Service Investment Mgmnt Fees---$30,986
Fees for Services Legal---$22,727
Conferences and Meetings---$21,249
Office Expenses---$16,850
Insurance---$6,996
All Other Expenses---$3,493
Total Functional Expenses$0$0$0$5,947,714

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,947,714
Total Expenses per Form 990$5,947,714
Total Expenses per Audited Statements$5,548,056
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-399,658
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Hour bank liability$2,913,299
Claims incurred but not reported$550,738
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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 B, line 11B

Form 990 was provided to the organization's governing body before it was filed.

Form 990, Part VI, Section B, line 12C

The Board of Trustees review and assess the conflicts of interest policy and its enforcement at meetings.

Form 990, Part VI, Section C, line 19

The organization makes its govening documents available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Arkansas Pipe Trades Health and Welfare
EIN
71-6076840
Phone
4054883452
Address
909 S Meridian Ave 580, Oklahoma City, OK 73108

Signing Officer

Name
Jonathan Graham
Title
Chairman
Phone
4054883452
Signed
2025-04-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Graham
Formed
1971
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
9737 Wadsworth Pkwy Suite 50, Westminster, CO 80021
Preparer
Kurt D Needles CPA
Phone
3034304225
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The trust funding benefits of the Plan received an exemption letter from the Internal RevenueService stating that the trust is tax-exempt under the provision of Section 501(c)9 of theInternal Revenue Code. The Plan and the trust are required to operate in conformity with theInternal Revenue Code to maintain the tax-exempt status of the trust. Plan managementbelieves that the Plan is being operated in compliance with the applicable requirements of theInternal Revenue Code. Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Plan is no longer subject to tax examinations by tax authorities for years preceding June 30, 2020.

Part XI, Line 2D - Other Adjustments:

Misc Adj

Part XII, Line 2D - Other Adjustments:

Change in benefit obligations -399,658.

Raw XML Appendix352 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/ExpensesSubtotalAmt05947714
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0285766
IRS990ScheduleD/OtherExpensesIncludedAmt0-399658
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02913299
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1550738
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Hour bank liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Claims incurred but not reported
IRS990ScheduleD/RevenueNotReportedAmt0285766
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06369110
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The trust funding benefits of the Plan received an exemption letter from the Internal RevenueService stating that the trust is tax-exempt under the provision of Section 501(c)9 of theInternal Revenue Code. The Plan and the trust are required to operate in conformity with theInternal Revenue Code to maintain the tax-exempt status of the trust. Plan managementbelieves that the Plan is being operated in compliance with the applicable requirements of theInternal Revenue Code. Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Plan is no longer subject to tax examinations by tax authorities for years preceding June 30, 2020.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Misc Adj
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Change in benefit obligations -399,658.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt05947714
IRS990ScheduleD/TotalLiabilityAmt03464037
IRS990ScheduleD/TotalRevenuePerForm990Amt06369110
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06654876
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05548056
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 was provided to the organization's governing body before it was filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Trustees review and assess the conflicts of interest policy and its enforcement at meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its govening documents available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Info for Sch R Part IV maintained by Plan Administrator
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0Info for Sch R Part III maintained by Plan Administrator
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Info for Sch R Part II maintained by Plan Administrator
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt09533389
IRS990/TotalAssetsEOYAmt010652942
IRS990/TotalAssetsGrp/BOYAmt09533389
IRS990/TotalAssetsGrp/EOYAmt010652942
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt05947714
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03082793
IRS990/TotalLiabilitiesEOYAmt03495183
IRS990/TotalLiabilitiesGrp/BOYAmt03082793
IRS990/TotalLiabilitiesGrp/EOYAmt03495183
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06450596
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07157759
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt06002882
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06369110
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06369110
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09533389
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010652942
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0909 S Meridian Ave 580
IRS990/USAddress/CityNm0Oklahoma City
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd073108
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jonathan Graham
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum04054883452
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Arkansas Pipe Trades Health and Welfare
ReturnHeader/Filer/BusinessNameControlTxt0ARKA
ReturnHeader/Filer/EIN0716076840
ReturnHeader/Filer/PhoneNum04054883452
ReturnHeader/Filer/USAddress/AddressLine1Txt0909 S Meridian Ave 580
ReturnHeader/Filer/USAddress/CityNm0Oklahoma City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd073108
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510435869
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Needles & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09737 Wadsworth Pkwy Suite 50
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westminster
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080021
ReturnHeader/PreparerPersonGrp/PhoneNum03034304225
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt D Needles CPA
ReturnHeader/ReturnTs02025-04-22T11:15:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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