Civic Intelligence

Billings Pipe Trades Apprentice and Journeyman Training Fund

990 • Fiscal year 2020 • EIN 81-0344080

Aug 01, 2019 to Jul 31, 2020 • Filed on Oct 21, 2020

PO Box 30616Billings, MT 59107

(406) 252-9371

Siviq Scores

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

Liabilities / Assets

61st percentile

0.03x

Higher debt load relative to assets than 61% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.07x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

3rd percentile

-43%

Higher net margin than 3% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

82nd percentile

$187,951

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 60.3% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

5th percentile

-13%

Faster asset growth than 5% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

4th percentile

-45%

Faster revenue growth than 4% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$766,282

Down $110,995 (-13%) from 2019

Net Assets

Down

$742,952

Down $134,325 (-15%) from 2019

Liabilities

Up

$23,330

Up $23,330 from 2019

Revenue

Down

$311,842

Down $258,812 (-45%) from 2019

Expenses

Up

$446,167

Up $54,921 (+14%) from 2019

Net Income

Down

-$134,325

Down $313,733 (-175%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $308,809Liabilities 2011: $0Net Assets 2011: $308,8092011Assets 2012: $312,748Liabilities 2012: $0Net Assets 2012: $312,7482012Assets 2013: $481,106Liabilities 2013: $0Net Assets 2013: $481,1062013Assets 2014: $451,883Liabilities 2014: $0Net Assets 2014: $451,8832014Assets 2015: $457,747Liabilities 2015: $0Net Assets 2015: $457,7472015Assets 2016: $594,321Liabilities 2016: $0Net Assets 2016: $594,3212016Assets 2017: $653,917Liabilities 2017: $0Net Assets 2017: $653,9172017Assets 2018: $697,869Liabilities 2018: $0Net Assets 2018: $697,8692018Assets 2019: $877,277Liabilities 2019: $0Net Assets 2019: $877,2772019Assets 2020: $766,282Liabilities 2020: $23,330Net Assets 2020: $742,9522020Assets 2021: $662,116Liabilities 2021: $3,319Net Assets 2021: $658,7972021Assets 2022: $573,856Liabilities 2022: -$2,595Net Assets 2022: $576,4512022Assets 2023: $669,780Liabilities 2023: -$2,540Net Assets 2023: $672,3202023Assets 2024: $702,740Liabilities 2024: $728Net Assets 2024: $702,0122024Assets 2025: $770,107Liabilities 2025: -$4,154Net Assets 2025: $774,2612025

Highlighted filing

2020

Assets$766,282
Liabilities$23,330
Net Assets$742,952

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $262,854Expenses 2011: $334,077Net Income 2011: -$71,2232011Revenue 2012: $358,995Expenses 2012: $355,056Net Income 2012: $3,9392012Revenue 2013: $526,760Expenses 2013: $358,402Net Income 2013: $168,3582013Revenue 2014: $315,626Expenses 2014: $344,849Net Income 2014: -$29,2232014Revenue 2015: $349,826Expenses 2015: $343,962Net Income 2015: $5,8642015Revenue 2016: $480,091Expenses 2016: $343,517Net Income 2016: $136,5742016Revenue 2017: $396,994Expenses 2017: $337,398Net Income 2017: $59,5962017Revenue 2018: $379,301Expenses 2018: $335,349Net Income 2018: $43,9522018Revenue 2019: $570,654Expenses 2019: $391,246Net Income 2019: $179,4082019Revenue 2020: $311,842Expenses 2020: $446,167Net Income 2020: -$134,3252020Revenue 2021: $392,363Expenses 2021: $476,518Net Income 2021: -$84,1552021Revenue 2022: $373,935Expenses 2022: $456,303Net Income 2022: -$82,3682022Revenue 2023: $568,189Expenses 2023: $472,320Net Income 2023: $95,8692023Revenue 2024: $588,342Expenses 2024: $558,650Net Income 2024: $29,6922024Revenue 2025: $614,216Expenses 2025: $541,966Net Income 2025: $72,2502025

Highlighted filing

2020

Revenue$311,842
Expenses$446,167
Net Income-$134,325
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Oct 21, 2020
Return Version
2019v5.0
Gross Receipts
$1,149,124
Mission and Program Overview

Mission

Standardizing, improving, training and supervising instruction programs for apprentices and journeymen of the pipe trades profession in the Billings area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$877,277$742,952▼ $134,325
Investments in Publicly Traded Securities$633,869$686,430▲ $52,561
Savings and Temporary Cash Investments$188,004$41,384▼ $146,620
Cash and Non-Interest-Bearing Accounts$55,404$38,468▼ $16,936
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$877,277$766,282▼ $110,995
Other Assets Total-$0-
Liabilities
Other Liabilities-$23,330-
Total Liabilities$0$23,330▲ $23,330
Net Assets / Fund Balance
Total Net Assets Fund Balance$877,277$742,952▼ $134,325
Total Liabilities and Net Assets / Fund Balance$877,277$766,282▼ $110,995
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Mykal JorgensonCoordinator$113,981$73,970$187,951
Christopher SchultzTrustee$21,937-$21,937
Shane BerumenTrustee$4,665-$4,665
Corbin DamjonovichTrustee$1,428-$1,428
Chris SchaffTrustee$1,267-$1,267

Board Members and Trustees

NameTitle
Mark A JonesTrustee
Mark B JonesTrustee
Stanford StevensTrustee
Dan GlennonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,810
Program Service Revenue
$269,457
Investment Income
$29,741
Other Revenue
$5,834
All Other Contributions
$6,810
Change in Net Assets
$-134,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$283,505
Other Expenses$162,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$143,278--$143,278
Pension Plan Contributions$77,150--$77,150
Occupancy-$37,716-$37,716
Other Salaries and Wages$25,640--$25,640
Other Employee Benefits$23,829--$23,829
Payroll Taxes$13,608--$13,608
Travel$11,738--$11,738
Office Expenses-$8,294-$8,294
Insurance-$8,151-$8,151
Fees for Service Investment Mgmnt Fees$7,447--$7,447
Fees for Services Accounting-$2,225-$2,225
Other Expenses$1,211--$1,211
All Other Expenses$682--$682
Fees for Services Other$600$55-$655
Total Functional Expenses$389,726$56,441$0$446,167
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP Loan$20,832
Payroll liab$2,498
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Billings Pipe Trades Apprentice and
EIN
81-0344080
Phone
4062529371
Address
PO BOX 30616, BILLINGS, MT 59107

Signing Officer

Name
Mykal
Title
Jorgenson
Signed
2020-10-21
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
0
Employees
0

Preparer

Firm
Theresa Sherbo CPA
Address
2047 Broadwater Ave Unit 3, Billings, MT 59102
Preparer
Theresa A Sherbo CPA
Phone
4069694455
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0305032
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0188004
IRS990/SavingsAndTempCashInvstGrp/EOYAmt041384
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02498
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt120832
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll liab
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PPP Loan
IRS990ScheduleD/TotalLiabilityAmt023330
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0113981
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt073970
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Mykal Jorgenson
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Coordinator
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0187951
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0877277
IRS990/TotalAssetsEOYAmt0766282
IRS990/TotalAssetsGrp/BOYAmt0877277
IRS990/TotalAssetsGrp/EOYAmt0766282
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt06810
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056441
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0389726
IRS990/TotalFunctionalExpensesGrp/TotalAmt0446167
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt023330
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt023330
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0877277
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0742952
IRS990/TotalOtherCompensationAmt073970
IRS990/TotalProgramServiceExpensesAmt0446167
IRS990/TotalProgramServiceRevenueAmt0269457
IRS990/TotalReportableCompFromOrgAmt0143278
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0305032
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0311842
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0877277
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0766282
IRS990/TravelGrp/ProgramServicesAmt011738
IRS990/TravelGrp/TotalAmt011738
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 30616
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059107
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MYKAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0JORGENSON
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BILLINGS PIPE TRADES APPRENTICE AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOURNEYMAN TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0BILL
ReturnHeader/Filer/EIN0810344080
ReturnHeader/Filer/PhoneNum04062529371
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 30616
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059107
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461956875
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Theresa Sherbo CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02047 Broadwater Ave Unit 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Billings
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059102
ReturnHeader/PreparerPersonGrp/PhoneNum04069694455
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Theresa A Sherbo CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-10-21T13:56:35-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-08-01
ReturnHeader/TaxPeriodEndDt02020-07-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.70$0.04$7.74$6.14$5.42$0.72
2024Detailed filing. Detailed filing data is available for this year.$7.03$0.01$7.02$5.88$5.59$0.30
2023Detailed filing. Detailed filing data is available for this year.$6.70$0.03$6.72$5.68$4.72$0.96
2022Detailed filing. Detailed filing data is available for this year.$5.74$0.03$5.76$3.74$4.56$0.82
2021Detailed filing. Detailed filing data is available for this year.$6.62$0.03$6.59$3.92$4.77$0.84
2020Detailed filing. Detailed filing data is available for this year.$7.66$0.23$7.43$3.12$4.46$1.34
2019Detailed filing. Detailed filing data is available for this year.$8.77$0.00$8.77$5.71$3.91$1.79
2018Detailed filing. Detailed filing data is available for this year.$6.98$0.00$6.98$3.79$3.35$0.44
2017Detailed filing. Detailed filing data is available for this year.$6.54$0.00$6.54$3.97$3.37$0.60
2016Summary only. Only limited summary data is available for this year.$5.94$0.00$5.94$4.80$3.44$1.37
2015Summary only. Only limited summary data is available for this year.$4.58$0.00$4.58$3.50$3.44$0.06
2014Summary only. Only limited summary data is available for this year.$4.52$0.00$4.52$3.16$3.45$0.29
2013Summary only. Only limited summary data is available for this year.$4.81$0.00$4.81$5.27$3.58$1.68
2012Summary only. Only limited summary data is available for this year.$3.13$0.00$3.13$3.59$3.55$0.04
2011Summary only. Only limited summary data is available for this year.$3.09$0.00$3.09$2.63$3.34$0.71