Civic Intelligence

Plumbers & Pipe Fitters Local Union 192

990 • Fiscal year 2013 • EIN 83-0136889

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 28, 2014

411 West 5th StreetCheyenne, WY 82007

(307) 634-5837

Siviq Scores

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

Liabilities / Assets

87th percentile

0.31x

Higher debt load relative to assets than 87% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

85th percentile

0.25x

Higher debt load relative to revenue than 85% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Net Margin

56th percentile

4.9%

Higher net margin than 56% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$51,258

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Asset Growth

84th percentile

19%

Faster asset growth than 84% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$742,205

Up $120,210 (+19%) from 2012

Net Assets

Up

$509,368

Up $45,785 (+9.9%) from 2012

Liabilities

Up

$232,837

Up $74,425 (+47%) from 2012

Revenue

$937,987

No earlier filing loaded for comparison.

Expenses

Up

$892,202

Up $74,561 (+9.1%) from 2012

Net Income

$45,785

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $820,500Liabilities 2010: $94,203Net Assets 2010: $726,2972010Assets 2011: $718,687Liabilities 2011: $144,703Net Assets 2011: $573,9842011Assets 2012: $621,995Liabilities 2012: $158,412Net Assets 2012: $463,5832012Assets 2013: $742,205Liabilities 2013: $232,837Net Assets 2013: $509,3682013Assets 2014: $648,987Liabilities 2014: $208,556Net Assets 2014: $440,4312014Assets 2015: $599,370Liabilities 2015: $192,485Net Assets 2015: $406,8852015Assets 2016: $462,486Liabilities 2016: $83,364Net Assets 2016: $379,1222016Assets 2017: $600,853Liabilities 2017: $92,582Net Assets 2017: $508,2712017Assets 2018: $944,170Liabilities 2018: $133,972Net Assets 2018: $810,1982018Assets 2019: $1,185,757Liabilities 2019: $147,070Net Assets 2019: $1,038,6872019Assets 2020: $1,109,835Liabilities 2020: $85,376Net Assets 2020: $1,024,4592020Assets 2021: $934,087Liabilities 2021: $1,394Net Assets 2021: $932,6932021Assets 2022: $764,475Liabilities 2022: $1,399Net Assets 2022: $763,0762022Assets 2023: $676,423Liabilities 2023: $1,163Net Assets 2023: $675,2602023Assets 2024: $892,561Liabilities 2024: $44,828Net Assets 2024: $847,7332024

Highlighted filing

2013

Assets$742,205
Liabilities$232,837
Net Assets$509,368

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $886,1832010Expenses 2011: $891,2732011Expenses 2012: $817,6412012Revenue 2013: $937,987Expenses 2013: $892,202Net Income 2013: $45,7852013Revenue 2014: $862,149Expenses 2014: $931,086Net Income 2014: -$68,9372014Revenue 2015: $933,974Expenses 2015: $967,520Net Income 2015: -$33,5462015Revenue 2016: $866,519Expenses 2016: $894,282Net Income 2016: -$27,7632016Revenue 2017: $1,443,627Expenses 2017: $1,323,699Net Income 2017: $119,9282017Revenue 2018: $2,096,419Expenses 2018: $1,794,492Net Income 2018: $301,9272018Revenue 2019: $2,155,784Expenses 2019: $1,927,295Net Income 2019: $228,4892019Revenue 2020: $1,352,211Expenses 2020: $1,366,439Net Income 2020: -$14,2282020Revenue 2021: $551,589Expenses 2021: $643,355Net Income 2021: -$91,7662021Revenue 2022: $417,394Expenses 2022: $510,345Net Income 2022: -$92,9512022Revenue 2023: $465,924Expenses 2023: $553,740Net Income 2023: -$87,8162023Revenue 2024: $843,952Expenses 2024: $671,479Net Income 2024: $172,4732024

Highlighted filing

2013

Revenue$937,987
Expenses$892,202
Net Income$45,785
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 28, 2014
Return Version
2013v3.0
Gross Receipts
$937,987
Mission and Program Overview

Mission

To organize and represent the union's membership.

To organize and provide representation for members of the union.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$244,596$300,306▲ $55,710
Savings and Temporary Cash Investments$255,825$285,605▲ $29,780
Accounts Receivable$87,799$111,682▲ $23,883
Pledges and Grants Receivable$21,000$31,500▲ $10,500
Cash and Non-Interest-Bearing Accounts$8,831$8,066▼ $765
Prepaid Expenses and Deferred Charges$3,944$5,046▲ $1,102
Total Assets$621,995$742,205▲ $120,210
Liabilities
Other Liabilities$122,449$168,445▲ $45,996
Unsecured Notes Loans Payable$21,338$42,572▲ $21,234
Accounts Payable and Accrued Expenses$14,625$21,820▲ $7,195
Total Liabilities$158,412$232,837▲ $74,425
Net Assets / Fund Balance
Unrestricted Net Assets$463,583$509,368▲ $45,785
Total Net Assets Fund Balance$463,583$509,368▲ $45,785
Total Liabilities and Net Assets / Fund Balance$621,995$742,205▲ $120,210

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$191,497$240,733$432,230
Equipment$68,808$61,703$130,511
Other Land Buildings$12,787$96,935$109,722
Land$27,214-$27,214
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis HemenoverBusiness Mgr/fst - PastFT$30,668$20,590$51,258
Justin GreenBusiness AgentFT$21,342$13,760$35,102

Board Members and Trustees

NameTitle
Lawrence AbrilTrustee
THOMAS O'MAHONEYTrustee - Past
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$764,221
Investment Income
$5,687
Other Revenue
$168,079
Change in Net Assets
$45,785

Audited Revenue Reconciliation

Revenue per Audited Statements
$937,987
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$937,987
Total Revenue per Form 990
$937,987
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$469,648
Other Expenses$412,054
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$199,366
Payments to Affiliates---$180,839
Pension Plan Contributions---$117,212
Current Officers, Directors, Trustees, and Key Employees---$86,360
Office Expenses---$40,605
Other Employee Benefits---$34,027
Payroll Taxes---$32,683
Occupancy---$30,544
Travel---$23,667
Depreciation Depletion---$20,861
Advertising---$13,834
Benefits to Members---$10,500
Insurance---$8,643
Other Expenses---$2,810
Fees for Services Legal---$1,914
Fees for Services Other---$674
Fees for Services Accounting---$105
Total Functional Expenses$0$0$0$892,202

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$892,202
Total Expenses per Audited Statements$892,202
Total Expenses per Form 990$892,202
Expenses Not Reported on Financial Statements$0
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to the Vacation Fund$113,321
Due to the Jatc$36,913
Prepaid Member Dues$8,756
Due to the Political Support & Education Fund$7,876
Payroll Withholdings$1,579
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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 local union's members participate in and elect the officers and key employees. The members will also vote on significant decisions of the executive board.

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

Members of the local have the right to elect the officers and key employees every three years when elections are held.

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

Members of the local union have the right to vote on significant decisions of the executive board.

Form 990, Part VI, Section B, Line 11

Form 990 was reviewed by the organization prior to its filing.

Form 990, Part VI, Section C, Line 19

The local union's annual financial disclosure form lm-2 is available for public inspection at the dol website.

Filing and Contact Details

Filer

EIN
83-0136889
Phone
3076345837

Signing Officer

Name
Larry Abril
Title
Trustee
Phone
3076345837
Signed
2014-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Abril
Formed
1907
Legal Domicile
Wy
Voting Board Members
8
Independent Board Members
8
Employees
5
Volunteers
0

Preparer

Preparer
Jerome J Robertson CPA
Phone
3018307400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Raw XML Appendix376 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ORGANIZE AND PROVIDE REPRESENTATION FOR MEMBERS OF THE UNION.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1BUSINESS MGR/FST - PAST
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IRS990/Form990PartVIISectionAGrp/TitleTxt3BUSINESS AGENT
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IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
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IRS990/MembersOrStockholdersInd01
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IRS990/MinutesOfCommitteesInd01
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO THE JATC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO THE POLITICAL SUPPORT & EDUCATION FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO THE VACATION FUND
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION'S MEMBERS PARTICIPATE IN AND ELECT THE OFFICERS AND KEY EMPLOYEES. THE MEMBERS WILL ALSO VOTE ON SIGNIFICANT DECISIONS OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE LOCAL HAVE THE RIGHT TO ELECT THE OFFICERS AND KEY EMPLOYEES EVERY THREE YEARS WHEN ELECTIONS ARE HELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE LOCAL UNION HAVE THE RIGHT TO VOTE ON SIGNIFICANT DECISIONS OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 WAS REVIEWED BY THE ORGANIZATION PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LOCAL UNION'S ANNUAL FINANCIAL DISCLOSURE FORM LM-2 IS AVAILABLE FOR PUBLIC INSPECTION AT THE DOL WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10PLUMBERS & PIPEFITTERS APPRENTICESHIP EDUCATION & TRAINING FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0830243549
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (C) (3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRAINING FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10411 WEST 5TH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0CHEYENNE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0WY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode082007
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0621995
IRS990/TotalAssetsEOYAmt0742205
IRS990/TotalAssetsGrp/BOYAmt0621995
IRS990/TotalAssetsGrp/EOYAmt0742205
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0892202
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0158412
IRS990/TotalLiabilitiesEOYAmt0232837
IRS990/TotalLiabilitiesGrp/BOYAmt0158412
IRS990/TotalLiabilitiesGrp/EOYAmt0232837
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0463583
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0509368
IRS990/TotalOtherCompensationAmt034350
IRS990/TotalProgramServiceRevenueAmt0764221
IRS990/TotalReportableCompFromOrgAmt052010
IRS990/TotalRevenueGrp/ExclusionAmt0487
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0937500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0937987
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0621995
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0742205
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt023667
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt021338
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt042572
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10411 WEST 5TH STREET
IRS990/USAddress/City0CHEYENNE
IRS990/USAddress/State0WY
IRS990/USAddress/ZIPCode082007
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTP:// PLUMBERS192.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY ABRIL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03076345837
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine10PLUMBERS & PIPEFITTERS LOCAL UNION 192
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0830136889
ReturnHeader/Filer/PhoneNum03076345837
ReturnHeader/Filer/USAddress/AddressLine10411 WEST 5TH STREET
ReturnHeader/Filer/USAddress/City0CHEYENNE
ReturnHeader/Filer/USAddress/State0WY
ReturnHeader/Filer/USAddress/ZIPCode082007
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208078757
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SALTER & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine104600 EAST-WEST HIGHWAY SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0208143415
ReturnHeader/PreparerPersonGrp/PhoneNum03018307400
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEROME J ROBERTSON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-10-28T12:20:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.89$0.04$0.85$0.84$0.67$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.47$0.55$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.42$0.51$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.55$0.64$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.11$0.09$1.02$1.35$1.37$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.19$0.15$1.04$2.16$1.93$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.94$0.13$0.81$2.10$1.79$0.30
2017Detailed filing. Detailed filing data is available for this year.$0.60$0.09$0.51$1.44$1.32$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.46$0.08$0.38$0.87$0.89$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.19$0.41$0.93$0.97$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.21$0.44$0.86$0.93$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.74$0.23$0.51$0.94$0.89$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.16$0.46$0.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.14$0.57$0.89
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.09$0.73$0.89
Peer Organizations

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