Civic Intelligence

Ubc & Ja Local 326

990 • Fiscal year 2022 • EIN 82-3609267

Jul 01, 2021 to Jun 30, 2022 • Filed on May 09, 2023

Organization ProfileWWW.CARPENTERSLOCAL326.COM
500 Main StYalesville, CT 06492

(860) 352-1130

Siviq Scores

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

Liabilities / Assets

91st percentile

0.29x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.19x

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

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

Net Margin

49th percentile

5.6%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

24th percentile

$3,142

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

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

Asset Growth

23rd percentile

-6.8%

Faster asset growth than 23% of similar nonprofits.

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

Revenue Growth

31st percentile

-2.7%

Faster revenue growth than 31% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$604,109

Down $43,729 (-6.7%) from 2021

Net Assets

Down

$428,729

Down $11,005 (-2.5%) from 2021

Liabilities

Down

$175,380

Down $32,724 (-16%) from 2021

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin49th percentile

Revenue

Down

$919,710

Down $25,728 (-2.7%) from 2021

Expenses

Down

$868,160

Down $64,814 (-6.9%) from 2021

Net Income

Up

$51,550

Up $39,086 (+314%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$800K$600K$400K$200K$0Assets 2018: $458,258Liabilities 2018: $352,121Net Assets 2018: $106,1372018Assets 2019: $429,799Liabilities 2019: $229,503Net Assets 2019: $200,2962019Assets 2020: $562,921Liabilities 2020: $183,439Net Assets 2020: $379,4822020Assets 2021: $647,838Liabilities 2021: $208,104Net Assets 2021: $439,7342021Assets 2022: $604,109Liabilities 2022: $175,380Net Assets 2022: $428,7292022Assets 2023: $665,464Liabilities 2023: $228,723Net Assets 2023: $436,7412023Assets 2024: $734,610Liabilities 2024: $218,449Net Assets 2024: $516,1612024

Highlighted filing

2022

Assets$604,109
Liabilities$175,380
Net Assets$428,729
Open 2022 Filing

Operations Trend

Revenue Growth31st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2018: $547,667Expenses 2018: $441,530Net Income 2018: $106,1372018Revenue 2019: $948,694Expenses 2019: $854,535Net Income 2019: $94,1592019Revenue 2020: $1,109,224Expenses 2020: $928,419Net Income 2020: $180,8052020Revenue 2021: $945,438Expenses 2021: $932,974Net Income 2021: $12,4642021Revenue 2022: $919,710Expenses 2022: $868,160Net Income 2022: $51,5502022Revenue 2023: $802,565Expenses 2023: $814,242Net Income 2023: -$11,6772023Revenue 2024: $866,746Expenses 2024: $810,289Net Income 2024: $56,4572024

Highlighted filing

2022

Revenue$919,710
Expenses$868,160
Net Income$51,550
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 9, 2023
Return Version
2021v4.2
Gross Receipts
$1,109,357
Mission and Program Overview

Mission

A member-led labor organization united by the dedication to improve the lives of workers by taking action and providing services that promote fairness and equality.

To raise the standards for wages, benefits and working conditions for all carpenters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$350,921$405,042▲ $54,121
Cash and Non-Interest-Bearing Accounts$292,422$195,921▼ $96,501
Land, Buildings, and Equipment, Net$4,495$3,146▼ $1,349
Total Assets$647,838$604,109▼ $43,729
Liabilities
Deferred Revenue$199,172$172,827▼ $26,345
Accounts Payable and Accrued Expenses$8,932$2,553▼ $6,379
Total Liabilities$208,104$175,380▼ $32,724
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$439,734$428,729▼ $11,005
Total Net Assets Fund Balance$439,734$428,729▼ $11,005
Total Liabilities and Net Assets / Fund Balance$647,838$604,109▼ $43,729

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$18,755$18,755
Other Land Buildings$1,317$8,352$9,669
Buildings$1,829$475$2,304
Compensation and Service Providers
Top Officer Pay24th percentile

Employees

NameTitleBaseTotal
Chris BachantConductor/president$3,142$3,142
Jeff WolcheskiRecording Secretary$3,142$3,142
Michael OliverFinancial Secretary$2,992$2,992
Juan RiveraTreasurer$2,542$2,542
David S JarvisTrustee$2,295$2,295
Edwin CrespoVP$2,295$2,295
Ernest PaganTrustee$2,295$2,295
Yoshika T CrewsConductor$2,145$2,145
Carmen DursoWarden$1,695$1,695
David S SilvayTrustee$1,695$1,695
Revenue and Support

Revenue Composition

Contributions and Grants
$205,226
Program Service Revenue
$652,050
Investment Income
$20,243
Other Revenue
$42,191
Change in Net Assets
$51,550

Audited Revenue Reconciliation

Revenue per Audited Statements
$916,165
Revenue Not Reported on Financial Statements
$3,545
Revenue Not Reported on Form 990
$-62,555
Total Revenue per Audited Statements
$853,610
Total Revenue per Form 990
$919,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$551,064
Salaries, Compensation, and Employee Benefits$233,081
Grants and Similar Amounts Paid$33,005
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$385,066
Other Salaries and Wages---$139,248
Occupancy---$56,892
Benefits to Members---$51,010
Advertising---$38,054
Conferences and Meetings---$33,318
Grants to Domestic Orgs---$33,005
Other Employee Benefits---$28,644
Current Officers, Directors, Trustees, and Key Employees---$24,460
Pension Plan Contributions---$20,584
Payroll Taxes---$20,145
Office Expenses---$14,963
Fees for Services Accounting---$9,200
Fees for Service Investment Mgmnt Fees---$3,545
Insurance---$1,417
Depreciation Depletion---$1,348
Other Expenses---$446
Total Functional Expenses$0$0$0$868,160

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$868,160
Expenses per Audited Statements$864,615
Total Expenses per Audited Statements$864,615
Expenses Not Reported on Financial Statements$3,545
Expenses Not Reported on Form 990$0
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
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has members.”

Form 990, Part VI, Section A, Line 7A

“Members elect officers and hold elections in accordance with its constitution and bylaws.”

Form 990, Part VI, Section A, Line 7B

“Members approve certain items as described in the constitution and bylaws.”

Form 990, Part VI, Section B, Line 11B

“Ubc local 326 form 990 is prepared by its independant public accountant who then forwards the completed return to the executive board for review and signature.”

Form 990, Part VI, Section C, Line 19

“Documents are available for public inspection upon request at the organization's office.”

Filing and Contact Details

Filer

Filer Name
Ubc & Ja Local 326
EIN
82-3609267
Phone
8603521130
Address
500 MAIN ST, YALESVILLE, CT 06492

Signing Officer

Name
Ernest Pagan
Title
President
Phone
8603521130
Signed
2023-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ernest Pagan
Formed
2017
Legal Domicile
Ct
Voting Board Members
10
Independent Board Members
0
Employees
50
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
40 MONUMENT RD 5TH FLR, BALA CYNWYD, PA 19004
Preparer
Louis Verzella CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

FORM 990. PART XII, LINE 1:

“The organization uses the modified cash basis of accounting to prepare their financial statements.”

FORM 990. PART XII, LINE 2C:

“The organization's governing body is responsible for oversight of the audit and selection of the independent accountant.”

Financial Statement Notes

PART X, LINE 2:

“The modified cash basis of accounting requires plan management to evaluate tax positions taken by the local 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 irs. The local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix392 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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01829
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0475
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02304
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018755
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018755
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt03545
IRS990ScheduleD/ExpensesSubtotalAmt0864615
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt03545
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03545
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-62555
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01317
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08352
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09669
IRS990ScheduleD/RevenueNotReportedAmt0-62555
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt03545
IRS990ScheduleD/RevenueSubtotalAmt0916165
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL 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 IRS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03146
IRS990ScheduleD/TotalExpensesPerForm990Amt0868160
IRS990ScheduleD/TotalRevenuePerForm990Amt0919710
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0853610
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0864615
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT OFFICERS AND HOLD ELECTIONS IN ACCORDANCE WITH ITS CONSTITUTION AND BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS APPROVE CERTAIN ITEMS AS DESCRIBED IN THE CONSTITUTION AND BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UBC LOCAL 326 FORM 990 IS PREPARED BY ITS INDEPENDANT PUBLIC ACCOUNTANT WHO THEN FORWARDS THE COMPLETED RETURN TO THE EXECUTIVE BOARD FOR REVIEW AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING TO PREPARE THEIR FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING BODY IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990. PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990. PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0647838
IRS990/TotalAssetsEOYAmt0604109
IRS990/TotalAssetsGrp/BOYAmt0647838
IRS990/TotalAssetsGrp/EOYAmt0604109
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0205226
IRS990/TotalEmployeeCnt050
IRS990/TotalFunctionalExpensesGrp/TotalAmt0868160
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0208104
IRS990/TotalLiabilitiesEOYAmt0175380
IRS990/TotalLiabilitiesGrp/BOYAmt0208104
IRS990/TotalLiabilitiesGrp/EOYAmt0175380
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0439734
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0428729
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0652050
IRS990/TotalReportableCompFromOrgAmt024238
IRS990/TotalRevenueGrp/ExclusionAmt020243
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0694241
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0919710
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0647838
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0604109
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0500 MAIN ST
IRS990/USAddress/CityNm0YALESVILLE
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006492
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.CARPENTERSLOCAL326.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERNEST PAGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08603521130
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UBC & JA LOCAL 326
ReturnHeader/Filer/BusinessNameControlTxt0UBC&
ReturnHeader/Filer/EIN0823609267
ReturnHeader/Filer/PhoneNum08603521130
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 MAIN ST
ReturnHeader/Filer/USAddress/CityNm0YALESVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006492
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611436956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVAK FRANCELLA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 MONUMENT RD 5TH FLR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALA CYNWYD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019004
ReturnHeader/PreparerPersonGrp/PhoneNum06106689400
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUIS VERZELLA CPA
ReturnHeader/ReturnTs02023-05-09T06:32:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ERNEST
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PAGAN
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
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
$604,109
Liabilities
$175,380
Net assets
$428,729
Revenue
$919,710
Expenses
$868,160
Net income
$51,550
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.73$0.22$0.52$0.87$0.81$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.67$0.23$0.44$0.80$0.81$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.60$0.18$0.43$0.92$0.87$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.65$0.21$0.44$0.95$0.93$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.56$0.18$0.38$1.11$0.93$0.18
2019Detailed filing. Detailed filing data is available for this year.$0.43$0.23$0.20$0.95$0.85$0.09
2018Summary only. Only limited summary data is available for this year.$0.46$0.35$0.11$0.55$0.44$0.11