Civic Intelligence

Central Illinois Construction Trades Substance Abuse Testing Fund

990 • Fiscal year 2019 • EIN 83-0482057

May 01, 2018 to Apr 30, 2019 • Filed on Oct 31, 2019

PO Box 39566Indianapolis, IN 46239

(317) 524-6350

Siviq Scores

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

Liabilities / Assets

51st percentile

0.01x

Higher debt load relative to assets than 51% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

68th percentile

0.04x

Higher debt load relative to revenue than 68% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Net Margin

93rd percentile

38%

Higher net margin than 93% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

31st percentile

$0

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Asset Growth

57th percentile

6.3%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

45th percentile

0.8%

Faster revenue growth than 45% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$502,454

Up $29,863 (+6.3%) from 2018

Net Assets

Up

$499,931

Up $28,319 (+6.0%) from 2018

Liabilities

Up

$2,523

Up $1,544 (+158%) from 2018

Revenue

Up

$65,644

Up $550 (+0.8%) from 2018

Expenses

Up

$40,854

Up $8,266 (+25%) from 2018

Net Income

Down

$24,790

Down $7,716 (-24%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $257,954Liabilities 2011: $1,539Net Assets 2011: $256,4152011Assets 2012: $319,828Liabilities 2012: $1,333Net Assets 2012: $318,4952012Assets 2013: $362,984Liabilities 2013: $21,867Net Assets 2013: $341,1172013Assets 2014: $393,724Liabilities 2014: $2,407Net Assets 2014: $391,3172014Assets 2015: $422,027Liabilities 2015: $773Net Assets 2015: $421,2542015Assets 2016: $432,321Liabilities 2016: $1,383Net Assets 2016: $430,9382016Assets 2017: $450,234Liabilities 2017: $11,128Net Assets 2017: $439,1062017Assets 2018: $472,591Liabilities 2018: $979Net Assets 2018: $471,6122018Assets 2019: $502,454Liabilities 2019: $2,523Net Assets 2019: $499,9312019Assets 2020: $531,945Liabilities 2020: $2,073Net Assets 2020: $529,8722020Assets 2021: $554,388Liabilities 2021: $151Net Assets 2021: $554,2372021Assets 2022: $527,960Liabilities 2022: $2,412Net Assets 2022: $525,5482022Assets 2023: $511,837Liabilities 2023: $1,563Net Assets 2023: $510,2742023Assets 2024: $522,308Liabilities 2024: $2,885Net Assets 2024: $519,4232024Assets 2025: $526,980Liabilities 2025: $858Net Assets 2025: $526,1222025

Highlighted filing

2019

Assets$502,454
Liabilities$2,523
Net Assets$499,931

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $103,560Expenses 2011: $44,481Net Income 2011: $59,0792011Revenue 2012: $105,241Expenses 2012: $43,161Net Income 2012: $62,0802012Revenue 2013: $82,904Expenses 2013: $60,282Net Income 2013: $22,6222013Revenue 2014: $84,687Expenses 2014: $34,487Net Income 2014: $50,2002014Revenue 2015: $66,456Expenses 2015: $36,519Net Income 2015: $29,9372015Revenue 2016: $67,929Expenses 2016: $58,245Net Income 2016: $9,6842016Revenue 2017: $64,362Expenses 2017: $56,194Net Income 2017: $8,1682017Revenue 2018: $65,094Expenses 2018: $32,588Net Income 2018: $32,5062018Revenue 2019: $65,644Expenses 2019: $40,854Net Income 2019: $24,7902019Revenue 2020: $65,956Expenses 2020: $36,015Net Income 2020: $29,9412020Revenue 2021: $58,815Expenses 2021: $34,450Net Income 2021: $24,3652021Revenue 2022: $31,482Expenses 2022: $38,802Net Income 2022: -$7,3202022Revenue 2023: $17,040Expenses 2023: $42,214Net Income 2023: -$25,1742023Revenue 2024: $29,633Expenses 2024: $41,780Net Income 2024: -$12,1472024Revenue 2025: $44,789Expenses 2025: $42,113Net Income 2025: $2,6762025

Highlighted filing

2019

Revenue$65,644
Expenses$40,854
Net Income$24,790
Jump To
Filing Snapshot
Filing Period
May 1, 2018 to Apr 30, 2019
Signed
Oct 31, 2019
Return Version
2018v3.1
Gross Receipts
$65,644
Mission and Program Overview

Mission

To provide substance abuse testing to those individuals working under a collective bargaining agreement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$358,424$358,503▲ $79
Cash and Non-Interest-Bearing Accounts$106,125$135,473▲ $29,348
Accounts Receivable$7,170$7,606▲ $436
Prepaid Expenses and Deferred Charges$872$872→ $0
Total Assets$472,591$502,454▲ $29,863
Liabilities
Accounts Payable and Accrued Expenses$979$2,523▲ $1,544
Total Liabilities$979$2,523▲ $1,544
Net Assets / Fund Balance
Unrestricted Net Assets$471,612$499,931▲ $28,319
Total Net Assets Fund Balance$471,612$499,931▲ $28,319
Total Liabilities and Net Assets / Fund Balance$472,591$502,454▲ $29,863
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$62,182
Investment Income
$3,445
Other Revenue
$17
Change in Net Assets
$24,790

Audited Revenue Reconciliation

Revenue per Audited Statements
$65,644
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$65,644
Total Revenue per Form 990
$65,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$11,931-$11,931
Benefits to Members$11,723--$11,723
Fees for Services Accounting-$5,200-$5,200
Fees for Services Legal-$4,810-$4,810
Other Expenses$4,539$871-$871
Insurance-$863-$863
Conferences and Meetings-$786-$786
Office Expenses-$131-$131
Total Functional Expenses$16,262$24,592$0$40,854

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$40,854
Total Expenses per Audited Statements$40,854
Total Expenses per Form 990$40,854
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 fund admin and a trustee review the form 990. The form 990 is then electronically filed.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Central Illinois Construction Trades
EIN
83-0482057
Phone
3175246350
Address
PO BOX 39566, INDIANAPOLIS, IN 46239

Signing Officer

Name
Bill Francisco
Title
Chairman
Phone
3175246350
Signed
2019-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Francisco
Formed
2007
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Romolo & Associates
Address
1700 W LUTHY DRIVE, PEORIA, IL 61615
Preparer
Michael Holder
Phone
3096822001
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Collection fees: program service expenses 0. Management and general expenses 271. Fundraising expenses 0. Total expenses 271. Adminstrative fees: program service expenses 0. Management and general expenses 11,660. Fundraising expenses 0. Total expenses 11,660.

FORM 990, PART XI, LINE 9:

Transfers in from laborers' locals 159, 477 and 703, substance abuse fund 3,529.

Financial Statement Notes

PART X, LINE 2:

The organizatoin is a non-profit organization exempt from income taxes under section 501(c)(5) of the internal revenue code and an equivalent section of the illinois income tax law. The total amounts of interest and penalties recognized in the statements of activities and the total amounts of interest and penalties recognized in the statements of financial position are $0. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by federal and state taxing authorities. The board of trustees has analyzed the tax positions taken by the organization, and has concluded that as of april 30, 2019 and 2018 there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization has never had unrelated business income tax (ubit) nor has it filed the form 990-t. Therefore, all tax years are open for examination by federal and state taxing authorities related to ubit.

Raw XML Appendix351 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATOIN IS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND AN EQUIVALENT SECTION OF THE ILLINOIS INCOME TAX LAW. THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES AND THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF FINANCIAL POSITION ARE $0. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THE BOARD OF TRUSTEES HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF APRIL 30, 2019 AND 2018 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION HAS NEVER HAD UNRELATED BUSINESS INCOME TAX (UBIT) NOR HAS IT FILED THE FORM 990-T. THEREFORE, ALL TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt040854
IRS990ScheduleD/TotalRevenuePerForm990Amt065644
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt065644
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt040854
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FUND ADMIN AND A TRUSTEE REVIEW THE FORM 990. THE FORM 990 IS THEN ELECTRONICALLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COLLECTION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 271. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 271. ADMINSTRATIVE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,660. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,660.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFERS IN FROM LABORERS' LOCALS 159, 477 AND 703, SUBSTANCE ABUSE FUND 3,529.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0472591
IRS990/TotalAssetsEOYAmt0502454
IRS990/TotalAssetsGrp/BOYAmt0472591
IRS990/TotalAssetsGrp/EOYAmt0502454
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024592
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt016262
IRS990/TotalFunctionalExpensesGrp/TotalAmt040854
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0979
IRS990/TotalLiabilitiesEOYAmt02523
IRS990/TotalLiabilitiesGrp/BOYAmt0979
IRS990/TotalLiabilitiesGrp/EOYAmt02523
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0471612
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0499931
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt016262
IRS990/TotalProgramServiceRevenueAmt062182
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03445
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt062199
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt065644
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0472591
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0502454
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0471612
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0499931
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 39566
IRS990/USAddress/CityNm0INDIANAPOLIS
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046239
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BILL FRANCISCO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03175246350
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL ILLINOIS CONSTRUCTION TRADES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SUBSTANCE ABUSE TESTING FUND
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0830482057
ReturnHeader/Filer/PhoneNum03175246350
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 39566
ReturnHeader/Filer/USAddress/CityNm0INDIANAPOLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046239
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BD9EFA7462A7131D1AF5C727540DE58017198741
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BD9EFA7462A7131D1AF5C727540DE58017198741
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0204.156.186.250
ReturnHeader/FilingSecurityInformation/IPDt02019-10-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:38:51
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371077733
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROMOLO & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01700 W LUTHY DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PEORIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061615
ReturnHeader/PreparerPersonGrp/PhoneNum03096822001
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL HOLDER
ReturnHeader/ReturnTs02019-11-04T14:22:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-05-01
ReturnHeader/TaxPeriodEndDt02019-04-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.27$0.01$5.26$0.45$0.42$0.03
2024Summary only. Only limited summary data is available for this year.$5.22$0.03$5.19$0.30$0.42$0.12
2023Summary only. Only limited summary data is available for this year.$5.12$0.02$5.10$0.17$0.42$0.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.28$0.02$5.26$0.31$0.39$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.54$0.00$5.54$0.59$0.34$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.32$0.02$5.30$0.66$0.36$0.30
2019Detailed filing. Detailed filing data is available for this year.$5.02$0.03$5.00$0.66$0.41$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.73$0.01$4.72$0.65$0.33$0.33
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.50$0.11$4.39$0.64$0.56$0.08
2016Detailed filing. Detailed filing data is available for this year.$4.32$0.01$4.31$0.68$0.58$0.10
2015Detailed filing. Detailed filing data is available for this year.$4.22$0.01$4.21$0.66$0.37$0.30
2014Detailed filing. Detailed filing data is available for this year.$3.94$0.02$3.91$0.85$0.34$0.50
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$0.22$3.41$0.83$0.60$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.20$0.01$3.18$1.05$0.43$0.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.02$2.56$1.04$0.44$0.59