Civic Intelligence

Asbestos Workers Local No 87

990 • Fiscal year 2016 • EIN 74-1069448

Jan 01, 2016 to Dec 31, 2016 • Filed on May 15, 2017

497 N Krueger AveNew Braunfels, TX 78130

(830) 626-8088

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.24x

Higher debt load relative to assets than 93% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

92nd percentile

0.18x

Higher debt load relative to revenue than 92% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Net Margin

14th percentile

-15%

Higher net margin than 14% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Top Officer Pay

90th percentile

$52,884

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 19.0% of source-year revenue.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Asset Growth

53rd percentile

3.5%

Faster asset growth than 53% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-22%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$215,159

Up $7,324 (+3.5%) from 2015

Net Assets

Down

$164,141

Down $32,526 (-17%) from 2015

Liabilities

Up

$51,018

Up $39,850 (+357%) from 2015

Revenue

Down

$278,284

Down $77,786 (-22%) from 2015

Expenses

Down

$319,161

Down $90,343 (-22%) from 2015

Net Income

Up

-$40,877

Up $12,557 (+24%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $496,423Liabilities 2010: $87,918Net Assets 2010: $408,5052010Assets 2011: $472,254Liabilities 2011: $60,548Net Assets 2011: $411,7062011Assets 2012: $249,287Liabilities 2012: $40,347Net Assets 2012: $208,9402012Assets 2013: $328,384Liabilities 2013: $32,348Net Assets 2013: $296,0362013Assets 2014: $273,697Liabilities 2014: $23,596Net Assets 2014: $250,1012014Assets 2015: $207,835Liabilities 2015: $11,168Net Assets 2015: $196,6672015Assets 2016: $215,159Liabilities 2016: $51,018Net Assets 2016: $164,1412016Assets 2017: $205,840Liabilities 2017: $48,691Net Assets 2017: $157,1492017Assets 2018: $333,937Liabilities 2018: $42,465Net Assets 2018: $291,4722018Assets 2019: $382,544Liabilities 2019: $34,051Net Assets 2019: $348,4932019Assets 2020: $337,009Liabilities 2020: $33,839Net Assets 2020: $303,1702020Assets 2021: $390,965Liabilities 2021: $64,127Net Assets 2021: $326,8382021Assets 2022: $902,984Liabilities 2022: $18,102Net Assets 2022: $884,8822022Assets 2023: $710,623Liabilities 2023: $12,681Net Assets 2023: $697,9422023Assets 2024: $663,085Liabilities 2024: $7,880Net Assets 2024: $655,2052024

Highlighted filing

2016

Assets$215,159
Liabilities$51,018
Net Assets$164,141

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $559,6822010Expenses 2011: $399,0542011Expenses 2012: $494,3302012Revenue 2013: $467,314Expenses 2013: $380,218Net Income 2013: $87,0962013Revenue 2014: $381,233Expenses 2014: $427,168Net Income 2014: -$45,9352014Revenue 2015: $356,070Expenses 2015: $409,504Net Income 2015: -$53,4342015Revenue 2016: $278,284Expenses 2016: $319,161Net Income 2016: -$40,8772016Revenue 2017: $270,717Expenses 2017: $277,709Net Income 2017: -$6,9922017Revenue 2018: $454,369Expenses 2018: $316,580Net Income 2018: $137,7892018Revenue 2019: $348,471Expenses 2019: $291,450Net Income 2019: $57,0212019Revenue 2020: $250,181Expenses 2020: $295,531Net Income 2020: -$45,3502020Revenue 2021: $511,188Expenses 2021: $487,520Net Income 2021: $23,6682021Revenue 2022: $1,198,810Expenses 2022: $640,766Net Income 2022: $558,0442022Revenue 2023: $413,460Expenses 2023: $600,400Net Income 2023: -$186,9402023Revenue 2024: $573,561Expenses 2024: $616,298Net Income 2024: -$42,7372024

Highlighted filing

2016

Revenue$278,284
Expenses$319,161
Net Income-$40,877
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 15, 2017
Return Version
2016v3.0
Gross Receipts
$295,594
Mission and Program Overview

Mission

The objects of the international association of heat and frost insulators and allied workers shall be to defend by all legal and honorable means the rights of its membership, to advance their interests as workers, and to develop opportunities for employment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$201,310$201,464▲ $154
Rtn Earn Endowment Incm Other Fnds$196,667$164,141▼ $32,526
Cash and Non-Interest-Bearing Accounts$6,525$11,892▲ $5,367
Total Assets$207,835$215,159▲ $7,324
Other Assets Total-$1,803-
Liabilities
Unsecured Notes Loans Payable$9,235$49,437▲ $40,202
Other Liabilities$1,933$1,581▼ $352
Total Liabilities$11,168$51,018▲ $39,850
Net Assets / Fund Balance
Total Net Assets Fund Balance$196,667$164,141▼ $32,526
Total Liabilities and Net Assets / Fund Balance$207,835$215,159▲ $7,324

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$199,383$104,985$304,368
Equipment$2,081$69,194$71,275
Other Assets Org$1,803--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Tracy GillisBusiness Manager$52,884$52,884
Winston MilesPresident$2,220$2,220
Aldo DelgadoVice President$1,521$1,521
Bacilio TijerinaExecutive Board$369$369
Gabriel VasquezLocal Trustee$175$175

Board Members and Trustees

NameTitle
Angelo BustoExecutive Board
Chris MagnumExecutive Board
David AndersonExecutive Board
Leoniel BustoExecutive Board
Dominic CamachoRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$271,963
Investment Income
$0
Other Revenue
$6,321
Change in Net Assets
$-40,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$231,028
Salaries, Compensation, and Employee Benefits$88,133
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$89,657--$89,657
Current Officers, Directors, Trustees, and Key Employees$57,120--$57,120
Other Salaries and Wages$24,579--$24,579
Office Expenses-$19,347-$19,347
Travel-$13,818-$13,818
Fees for Services Accounting-$9,928-$9,928
Insurance-$7,162-$7,162
Payroll Taxes$6,434--$6,434
Other Expenses$58,181$5,598-$5,598
Advertising-$4,383-$4,383
Conferences and Meetings$3,875--$3,875
Interest-$903-$903
Fees for Services Legal-$383-$383
Total Functional Expenses$257,639$61,522$0$319,161
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$974
Vacation Fund Payable$607
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The organization as 2 types of members - mechanic 1 and apprentices.

Member election for additional members Part VI line 7A

Mechanic 1 members have voting rights and can elect the organizations officers.

Governing body decisions Part VI line 7B

All major purchases, changes to the organization documents, or election officers are subject to mechanic 1 members approval.

Form 990 governing body review Part VI line 11

The organizations return will be reviewed by the business manager prior to filing.

CEO executive director top management comp Part VI line 15A

Compensation for the business manager is reviewed, discussed, and approved by the organizations members. All decisions are documented by the organization.

Governing documents etc available to public Part VI line 19

A request to inspect the organizations records by members must be submitted for approval to the board of directors.

Filing and Contact Details

Filer

Filer Name
Asbestos Workers Local No 87
EIN
74-1069448
Address
497 N KRUEGER AVE, NEW BRAUNFELS, TX 78130

Signing Officer

Name
Tracy Gillis
Title
Business Manage
Phone
8306268088
Signed
2017-05-15
Discuss with paid preparer
No

Organization Details

Formed
1928
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
4
Employees
0

Preparer

Firm
Thomas Reed Pc Cpas
Address
17047 EL CAMINO REAL SUITE 100, HOUSTON, TX 77058
Preparer
Thomas G Reed Mt CPA
Phone
2814616039
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Various other expenses were accrued to ensure the successs of the entity.

Raw XML Appendix400 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/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05068
IRS990/ProgSrvcAccomActy3Grp/Desc0CONDUCT CONSULTING EDUCATION FOR 146 MEMBERS OF THE ASBESTOS WORKERS LOCAL 87
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt07659
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0963
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt0270443
IRS990/PYOtherRevenueAmt0-194
IRS990/PYProgramServiceRevenueAmt0356263
IRS990/PYRevenuesLessExpensesAmt0-53434
IRS990/PYSalariesCompEmpBnftPaidAmt0139061
IRS990/PYTotalExpensesAmt0409504
IRS990/PYTotalRevenueAmt0356070
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-40877
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02490
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0262764
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0196667
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0164141
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0199383
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0104985
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0304368
IRS990ScheduleD/EquipmentGrp/BookValueAmt02081
IRS990ScheduleD/EquipmentGrp/DepreciationAmt069194
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071275
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01803
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UNDEPOSITED FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0974
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1607
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1VACATION FUND PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0201464
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01803
IRS990ScheduleD/TotalLiabilityAmt01581
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION AS 2 TYPES OF MEMBERS - MECHANIC 1 AND APPRENTICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MECHANIC 1 MEMBERS HAVE VOTING RIGHTS AND CAN ELECT THE ORGANIZATIONS OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MAJOR PURCHASES, CHANGES TO THE ORGANIZATION DOCUMENTS, OR ELECTION OFFICERS ARE SUBJECT TO MECHANIC 1 MEMBERS APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS RETURN WILL BE REVIEWED BY THE BUSINESS MANAGER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR THE BUSINESS MANAGER IS REVIEWED, DISCUSSED, AND APPROVED BY THE ORGANIZATIONS MEMBERS. ALL DECISIONS ARE DOCUMENTED BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A REQUEST TO INSPECT THE ORGANIZATIONS RECORDS BY MEMBERS MUST BE SUBMITTED FOR APPROVAL TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6VARIOUS OTHER EXPENSES WERE ACCRUED TO ENSURE THE SUCCESSS OF THE ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0207835
IRS990/TotalAssetsEOYAmt0215159
IRS990/TotalAssetsGrp/BOYAmt0207835
IRS990/TotalAssetsGrp/EOYAmt0215159
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061522
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0257639
IRS990/TotalFunctionalExpensesGrp/TotalAmt0319161
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011168
IRS990/TotalLiabilitiesEOYAmt051018
IRS990/TotalLiabilitiesGrp/BOYAmt011168
IRS990/TotalLiabilitiesGrp/EOYAmt051018
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0196667
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0164141
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0257639
IRS990/TotalProgramServiceRevenueAmt0271963
IRS990/TotalReportableCompFromOrgAmt057169
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0278284
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0278284
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0207835
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0215159
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt013818
IRS990/TravelGrp/TotalAmt013818
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt09235
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt049437
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACY GILLIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGE
ReturnHeader/BusinessOfficerGrp/PhoneNum08306268088
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASBESTOS WORKERS LOCAL NO 87
ReturnHeader/Filer/BusinessNameControlTxt0ASBE
ReturnHeader/Filer/EIN0741069448
ReturnHeader/Filer/USAddress/AddressLine1Txt0497 N KRUEGER AVE
ReturnHeader/Filer/USAddress/CityNm0NEW BRAUNFELS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078130
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0723431976AC67417EA89419E8A7C448633BB551D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0723431976AC67417EA89419E8A7C448633BB551D
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId07934832017318hcw5kxw
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-14
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.194.47.55
ReturnHeader/FilingSecurityInformation/IPDt02017-11-14
ReturnHeader/FilingSecurityInformation/IPTm017:34:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262248524
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THOMAS REED PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017047 EL CAMINO REAL SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077058
ReturnHeader/PreparerPersonGrp/PhoneNum02814616039
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS G REED MT CPA
ReturnHeader/ReturnTs02017-11-14T17:31:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.01$0.66$0.57$0.62$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$0.41$0.60$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.02$0.88$1.20$0.64$0.56
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.06$0.33$0.51$0.49$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.03$0.30$0.25$0.30$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.03$0.35$0.35$0.29$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.04$0.29$0.45$0.32$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.05$0.16$0.27$0.28$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.16$0.28$0.32$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.01$0.20$0.36$0.41$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.02$0.25$0.38$0.43$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.33$0.03$0.30$0.47$0.38$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.04$0.21$0.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.06$0.41$0.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.09$0.41$0.56