Civic Intelligence

Billings Pipe Trades Apprentice and Journeyman Training Fund

990 • Fiscal year 2022 • EIN 81-0344080

Aug 01, 2021 to Jul 31, 2022 • Filed on Oct 06, 2022

Organization ProfileN/A
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

1st percentile

-0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

1st percentile

-0.01x

Higher debt load relative to revenue than 1% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Net Margin

8th percentile

-22%

Higher net margin than 8% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

95th percentile

$179,039

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 47.9% of source-year revenue.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Asset Growth

12th percentile

-13%

Faster asset growth than 12% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

27th percentile

-4.7%

Faster revenue growth than 27% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets1st percentile

Assets

Down

$573,856

Down $88,260 (-13%) from 2021

Net Assets

Down

$576,451

Down $82,346 (-12%) from 2021

Liabilities

Down

-$2,595

Down $5,914 (-178%) from 2021

Revenue And Expenses
Liabilities / Revenue1st percentileNet Margin8th percentile

Revenue

Down

$373,935

Down $18,428 (-4.7%) from 2021

Expenses

Down

$456,303

Down $20,215 (-4.2%) from 2021

Net Income

Up

-$82,368

Up $1,787 (+2.1%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

2022

Assets$573,856
Liabilities-$2,595
Net Assets$576,451
Open 2022 Filing

Operations Trend

Revenue Growth27th percentile

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

2022

Revenue$373,935
Expenses$456,303
Net Income-$82,368
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Oct 6, 2022
Return Version
2021v4.0
Gross Receipts
$956,712
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$658,797$576,451▼ $82,346
Investments in Publicly Traded Securities$583,360$490,688▼ $92,672
Cash and Non-Interest-Bearing Accounts$58,391$46,266▼ $12,125
Savings and Temporary Cash Investments$11,062$22,817▲ $11,755
Land, Buildings, and Equipment, Net$9,303$14,084▲ $4,781
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$662,116$573,856▼ $88,260
Other Assets Total-$1-
Liabilities
Other Liabilities$3,319$-2,595▼ $5,914
Total Liabilities$3,319$-2,595▼ $5,914
Net Assets / Fund Balance
Total Net Assets Fund Balance$658,797$576,451▼ $82,346
Total Liabilities and Net Assets / Fund Balance$662,116$573,856▼ $88,260

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,084$8,173$22,257
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleBaseOtherTotal
Mykal JorgensonCoordinator$120,088$58,951$179,039
Christopher SchultzTrustee$17,745$2,811$20,556
Shane BerumenTrustee$2,117-$2,117
Corbin DamjonovichTrustee$335-$335

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$14,000
Program Service Revenue
$337,712
Investment Income
$17,917
Other Revenue
$4,306
All Other Contributions
$14,000
Change in Net Assets
$-82,368
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$311,562
Other Expenses$144,741
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---$202,047
Other Salaries and Wages$42,043--$42,043
Occupancy$32,500--$32,500
Pension Plan Contributions$27,082--$27,082
Other Employee Benefits$25,457--$25,457
Payroll Taxes$14,933--$14,933
Fees for Services Legal$14,023--$14,023
Office Expenses$10,575--$10,575
Travel$10,023--$10,023
Insurance-$9,111-$9,111
Depreciation Depletion---$5,847
Fees for Service Investment Mgmnt Fees-$5,309-$5,309
All Other Expenses$3,038--$3,038
Fees for Services Accounting$1,975--$1,975
Other Expenses$1,708--$1,708
Fees for Services Other$600$137-$737
Total Functional Expenses$233,852$14,557$0$456,303
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
Payroll liab$-2,595
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
2022-10-06
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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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/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt022
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Employer Contributions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0337712
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0337712
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt045517
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0164919
IRS990/PYOtherRevenueAmt031624
IRS990/PYProgramServiceRevenueAmt0315222
IRS990/PYRevenuesLessExpensesAmt0-84155
IRS990/PYSalariesCompEmpBnftPaidAmt0311599
IRS990/PYTotalExpensesAmt0476518
IRS990/PYTotalRevenueAmt0392363
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-82368
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0359935
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011062
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022817
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt014084
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08173
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022257
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-2595
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll liab
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014084
IRS990ScheduleD/TotalLiabilityAmt0-2595
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0120088
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt058951
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Mykal Jorgenson
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Coordinator
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0179039
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/TotalAssetsBOYAmt0662116
IRS990/TotalAssetsEOYAmt0573856
IRS990/TotalAssetsGrp/BOYAmt0662116
IRS990/TotalAssetsGrp/EOYAmt0573856
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt014000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014557
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0233852
IRS990/TotalFunctionalExpensesGrp/TotalAmt0456303
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03319
IRS990/TotalLiabilitiesEOYAmt0-2595
IRS990/TotalLiabilitiesGrp/BOYAmt03319
IRS990/TotalLiabilitiesGrp/EOYAmt0-2595
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0658797
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0576451
IRS990/TotalOtherCompensationAmt061762
IRS990/TotalProgramServiceExpensesAmt0456303
IRS990/TotalProgramServiceRevenueAmt0337712
IRS990/TotalReportableCompFromOrgAmt0140285
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0359935
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0373935
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0662116
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0573856
IRS990/TravelGrp/ProgramServicesAmt010023
IRS990/TravelGrp/TotalAmt010023
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MYKAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0JORGENSON
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-06
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/ReturnTs02022-10-06T13:50:01-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MYKAL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MYKAL
ReturnHeader/TaxPeriodBeginDt02021-08-01
ReturnHeader/TaxPeriodEndDt02022-07-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$573,856
Liabilities
-$2,595
Net assets
$576,451
Revenue
$373,935
Expenses
$456,303
Net income
-$82,368
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