Civic Intelligence

Waco Plumbers & Pipefitters Joint Apprenticeship Training Committee

990 • Fiscal year 2022 • EIN 74-2658534

Jan 01, 2022 to Dec 31, 2022 • Filed on May 10, 2023

510 Crescent StreetWaco, TX 76705

(254) 756-1860

Siviq Scores

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

Liabilities / Assets

47th percentile

0.01x

Higher debt load relative to assets than 47% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

48th percentile

0.02x

Higher debt load relative to revenue than 48% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

31st percentile

-3.1%

Higher net margin than 31% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

94th percentile

$141,484

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

40th percentile

-1.9%

Faster asset growth than 40% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

21%

Faster revenue growth than 63% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$963,243

Down $18,176 (-1.9%) from 2021

Net Assets

Down

$950,949

Down $23,469 (-2.4%) from 2021

Liabilities

Up

$12,294

Up $5,293 (+76%) from 2021

Revenue

Up

$758,437

Up $130,942 (+21%) from 2021

Expenses

Up

$781,906

Up $166,708 (+27%) from 2021

Net Income

Down

-$23,469

Down $35,766 (-291%) from 2021

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,247,733Liabilities 2010: $204,464Net Assets 2010: $1,043,2692010Assets 2011: $1,207,170Liabilities 2011: $190,849Net Assets 2011: $1,016,3212011Assets 2012: $1,216,694Liabilities 2012: $177,941Net Assets 2012: $1,038,7532012Assets 2013: $1,237,458Liabilities 2013: $2,383Net Assets 2013: $1,235,0752013Assets 2014: $1,330,263Liabilities 2014: $4,186Net Assets 2014: $1,326,0772014Assets 2015: $1,316,359Liabilities 2015: $6,225Net Assets 2015: $1,310,1342015Assets 2016: $1,252,136Liabilities 2016: $2,122Net Assets 2016: $1,250,0142016Assets 2017: $1,133,508Liabilities 2017: $2,170Net Assets 2017: $1,131,3382017Assets 2018: $1,020,925Liabilities 2018: $3,591Net Assets 2018: $1,017,3342018Assets 2019: $986,080Liabilities 2019: $1,399Net Assets 2019: $984,6812019Assets 2020: $965,380Liabilities 2020: $3,261Net Assets 2020: $962,1192020Assets 2021: $981,419Liabilities 2021: $7,001Net Assets 2021: $974,4182021Assets 2022: $963,243Liabilities 2022: $12,294Net Assets 2022: $950,9492022Assets 2023: $921,874Liabilities 2023: $4,176Net Assets 2023: $917,6982023Assets 2024: $1,689,707Liabilities 2024: $4,364Net Assets 2024: $1,685,3432024

Highlighted filing

2022

Assets$963,243
Liabilities$12,294
Net Assets$950,949

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $210,9772010Expenses 2011: $233,1442011Expenses 2012: $228,9592012Revenue 2013: $437,049Expenses 2013: $240,727Net Income 2013: $196,3222013Revenue 2014: $577,537Expenses 2014: $486,535Net Income 2014: $91,0022014Revenue 2015: $582,793Expenses 2015: $614,032Net Income 2015: -$31,2392015Revenue 2016: $569,095Expenses 2016: $629,215Net Income 2016: -$60,1202016Revenue 2017: $599,980Expenses 2017: $718,656Net Income 2017: -$118,6762017Revenue 2018: $630,377Expenses 2018: $747,678Net Income 2018: -$117,3012018Revenue 2019: $696,006Expenses 2019: $728,659Net Income 2019: -$32,6532019Revenue 2020: $578,963Expenses 2020: $601,528Net Income 2020: -$22,5652020Revenue 2021: $627,495Expenses 2021: $615,198Net Income 2021: $12,2972021Revenue 2022: $758,437Expenses 2022: $781,906Net Income 2022: -$23,4692022Revenue 2023: $793,439Expenses 2023: $826,690Net Income 2023: -$33,2512023Revenue 2024: $1,674,088Expenses 2024: $906,443Net Income 2024: $767,6452024

Highlighted filing

2022

Revenue$758,437
Expenses$781,906
Net Income-$23,469
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 10, 2023
Return Version
2022v5.0
Gross Receipts
$758,437
Mission and Program Overview

Mission

To provide opportunities for continuing education to plumbers and related laborers.

To provide opportunities for continuing education to plumbers and related laborers

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$715,955$688,837▼ $27,118
Savings and Temporary Cash Investments$213,891$166,472▼ $47,419
Cash and Non-Interest-Bearing Accounts$16,747$24,801▲ $8,054
Total Assets$981,419$963,243▼ $18,176
Other Assets Total$34,826$83,133▲ $48,307
Liabilities
Accounts Payable and Accrued Expenses$7,001$12,294▲ $5,293
Total Liabilities$7,001$12,294▲ $5,293
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$974,418$950,949▼ $23,469
Total Net Assets Fund Balance$974,418$950,949▼ $23,469
Total Liabilities and Net Assets / Fund Balance$981,419$963,243▼ $18,176

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$572,993$471,278$1,044,271
Equipment$210$118,708$118,918
Land$112,731-$112,731
Other Land Buildings$2,903$11,733$14,636
Other Assets Org$83,133--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jayme RigbyCoordinator/presFT$106,295$35,189$141,484
Vernon CoplenCoordinatorFT$6,086$2,369$8,455

Board Members and Trustees

NameTitle
Chris SlaughterDirector
Gary FischerDirector
Juan PachecoDirector
Phillip BeaulieuDirector
Oscar GarzaInside Guard
Luke BriceRecording Secretary
Clyff CurrySec
James HopkinsVP
Revenue and Support

Revenue Composition

Contributions and Grants
$390,089
Program Service Revenue
$350,384
Investment Income
$68
Other Revenue
$17,896
All Other Contributions
$361,049
Change in Net Assets
$-23,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$514,723
Other Expenses$267,183
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$272,185--$272,185
Current Officers, Directors, Trustees, and Key Employees$73,048$39,333-$112,381
Occupancy$62,662$2,050-$64,712
Pension Plan Contributions$48,110$9,197-$57,307
Other Employee Benefits$38,482$4,120-$42,602
Payroll Taxes$27,224$3,024-$30,248
All Other Expenses$27,582$1,118-$28,700
Depreciation Depletion$26,260$859-$27,119
Insurance$14,681$480-$15,161
Other Expenses$1,238$11,143-$12,381
Office Expenses$1,154$10,389-$11,543
Fees for Services Accounting-$9,068-$9,068
Travel$7,475--$7,475
Total Functional Expenses$691,125$90,781$0$781,906
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 11B

The form 990 will be reviewed by the officer signing the 990 and will be made available to all of the board members to review.

Form 990, Part VI, Section B, Line 15

The directors are volunteers and receive no compensation. The training coordinator's compensation is based on the ua local 529 union collective bargaining agreement.

Form 990, Part VI, Section C, Line 19

Documents/policies available upon request.

Filing and Contact Details

Filer

Filer Name
Waco Plumbers & Pipefitters Joint
EIN
74-2658534
Phone
2547561860
Address
510 CRESCENT STREET, WACO, TX 76705

Signing Officer

Name
Jayme Rigby
Title
Coordinator
Phone
2547561860
Signed
2023-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jayme Rigby
Formed
2003
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
8
Employees
11
Volunteers
6

Preparer

Firm
Jaynes Reitmeier Boyd & Therrell Pc
Address
5400 BOSQUE BLVD STE 600, WACO, TX 76710-4459
Preparer
K Kraig Fields
Phone
2547764190
Supplemental Narrative

Additional Explanations

FORM 990,PART XI, LINE 2C: FINANCIAL STATEMENT REPORTING

The board provides oversight of the compilation and selection of independent accountant.

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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/PYContributionsGrantsAmt0352308
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt078
IRS990/PYOtherExpensesAmt0181825
IRS990/PYOtherRevenueAmt023065
IRS990/PYProgramServiceRevenueAmt0252044
IRS990/PYRevenuesLessExpensesAmt012297
IRS990/PYSalariesCompEmpBnftPaidAmt0433373
IRS990/PYTotalExpensesAmt0615198
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0627495
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-23469
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt017845
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0675
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0213891
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0166472
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0572993
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0471278
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01044271
IRS990ScheduleD/EquipmentGrp/BookValueAmt0210
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0118708
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0118918
IRS990ScheduleD/LandGrp/BookValueAmt0112731
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0112731
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt083133
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0A/R-VIP
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02903
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011733
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014636
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0688837
IRS990ScheduleD/TotalBookValueOtherAssetsAmt083133
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATIONS SUBMITS THE ROSTER OF CURRENT STUDENTS TO TWC ANNUALLY WHICH SHOWS THE ETHNICITY OF ALL CURRENT APPRENTICES. THAT INFORMATION IS ALSO ENTERED INTO RAPIDS FOR THE DEPARTMENT OF LABOR. THE NON-DISCRIMINATIO POLICY IS ON THE DEPARTMENT OF LABOR RAPIDS WEBSITE AS WELL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WILL BE REVIEWED BY THE OFFICER SIGNING THE 990 AND WILL BE MADE AVAILABLE TO ALL OF THE BOARD MEMBERS TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DIRECTORS ARE VOLUNTEERS AND RECEIVE NO COMPENSATION. THE TRAINING COORDINATOR'S COMPENSATION IS BASED ON THE UA LOCAL 529 UNION COLLECTIVE BARGAINING AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS/POLICIES AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD PROVIDES OVERSIGHT OF THE COMPILATION AND SELECTION OF INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990,PART XI, LINE 2C: FINANCIAL STATEMENT REPORTING
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0981419
IRS990/TotalAssetsEOYAmt0963243
IRS990/TotalAssetsGrp/BOYAmt0981419
IRS990/TotalAssetsGrp/EOYAmt0963243
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0390089
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt090781
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0691125
IRS990/TotalFunctionalExpensesGrp/TotalAmt0781906
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07001
IRS990/TotalLiabilitiesEOYAmt012294
IRS990/TotalLiabilitiesGrp/BOYAmt07001
IRS990/TotalLiabilitiesGrp/EOYAmt012294
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0974418
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0950949
IRS990/TotalOtherCompensationAmt037558
IRS990/TotalProgramServiceExpensesAmt0691125
IRS990/TotalProgramServiceRevenueAmt0350384
IRS990/TotalReportableCompFromOrgAmt0112381
IRS990/TotalRevenueGrp/ExclusionAmt017913
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0350435
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0758437
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0981419
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0963243
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt07475
IRS990/TravelGrp/TotalAmt07475
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0510 CRESCENT STREET
IRS990/USAddress/CityNm0WACO
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd076705
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$1.67$0.91$0.77
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.79$0.83$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.96$0.01$0.95$0.76$0.78$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.98$0.01$0.97$0.63$0.62$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.96$0.58$0.60$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.98$0.70$0.73$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.63$0.75$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.60$0.72$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.57$0.63$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.01$1.31$0.58$0.61$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.58$0.49$0.09
2013Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.44$0.24$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.18$1.04$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.19$1.02$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.20$1.04$0.21