Civic Intelligence

Boilermakers Local 549 Apprenticeship and Training Trust Fund

990 • Fiscal year 2019 • EIN 83-0487824

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 26, 2020

2191 Piedmont WayPittsburg, CA 94565

(925) 427-1575

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.41x

Higher debt load relative to assets than 72% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

81st percentile

0.95x

Higher debt load relative to revenue than 81% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

94th percentile

65%

Higher net margin than 94% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$235,196

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

91st percentile

40%

Faster asset growth than 91% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

85th percentile

34%

Faster revenue growth than 85% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$7,190,237

Up $2,045,793 (+40%) from 2018

Net Assets

Up

$4,215,237

Up $2,045,793 (+94%) from 2018

Liabilities

Flat

$2,975,000

Flat from 2018

Revenue

Up

$3,125,331

Up $790,172 (+34%) from 2018

Expenses

Up

$1,079,538

Up $373,732 (+53%) from 2018

Net Income

Up

$2,045,793

Up $416,440 (+26%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2010: $505,199Liabilities 2010: $0Net Assets 2010: $505,1992010Assets 2011: $370,365Liabilities 2011: $0Net Assets 2011: $370,3652011Assets 2012: $332,347Liabilities 2012: $0Net Assets 2012: $332,3472012Assets 2013: $112,715Liabilities 2013: $0Net Assets 2013: $112,7152013Assets 2014: $29,092Liabilities 2014: $25,000Net Assets 2014: $4,0922014Assets 2015: $53,929Liabilities 2015: $85,000Net Assets 2015: -$31,0712015Assets 2016: $96,982Liabilities 2016: $110,000Net Assets 2016: -$13,0182016Assets 2017: $540,091Liabilities 2017: $0Net Assets 2017: $540,0912017Assets 2018: $5,144,444Liabilities 2018: $2,975,000Net Assets 2018: $2,169,4442018Assets 2019: $7,190,237Liabilities 2019: $2,975,000Net Assets 2019: $4,215,2372019Assets 2020: $7,966,259Liabilities 2020: $2,975,000Net Assets 2020: $4,991,2592020Assets 2021: $8,091,166Liabilities 2021: $2,975,000Net Assets 2021: $5,116,1662021Assets 2022: $9,856,143Liabilities 2022: $2,949,024Net Assets 2022: $6,907,1192022Assets 2023: $7,787,543Liabilities 2023: $0Net Assets 2023: $7,787,5432023Assets 2024: $9,030,797Liabilities 2024: $0Net Assets 2024: $9,030,7972024

Highlighted filing

2019

Assets$7,190,237
Liabilities$2,975,000
Net Assets$4,215,237

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $503,1472010Expenses 2011: $502,5022011Expenses 2012: $533,4752012Revenue 2013: $262,586Expenses 2013: $482,218Net Income 2013: -$219,6322013Revenue 2014: $258,566Expenses 2014: $368,742Net Income 2014: -$110,1762014Revenue 2015: $297,641Expenses 2015: $332,804Net Income 2015: -$35,1632015Revenue 2016: $575,230Expenses 2016: $557,177Net Income 2016: $18,0532016Revenue 2017: $1,066,426Expenses 2017: $513,317Net Income 2017: $553,1092017Revenue 2018: $2,335,159Expenses 2018: $705,806Net Income 2018: $1,629,3532018Revenue 2019: $3,125,331Expenses 2019: $1,079,538Net Income 2019: $2,045,7932019Revenue 2020: $1,857,062Expenses 2020: $1,081,040Net Income 2020: $776,0222020Revenue 2021: $2,149,800Expenses 2021: $2,024,893Net Income 2021: $124,9072021Revenue 2022: $3,571,551Expenses 2022: $1,745,820Net Income 2022: $1,825,7312022Revenue 2023: $2,383,326Expenses 2023: $1,516,234Net Income 2023: $867,0922023Revenue 2024: $3,074,409Expenses 2024: $1,831,155Net Income 2024: $1,243,2542024

Highlighted filing

2019

Revenue$3,125,331
Expenses$1,079,538
Net Income$2,045,793
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 26, 2020
Return Version
2019v5.1
Gross Receipts
$3,205,375
Mission and Program Overview

Mission

Provides training services to local 549 boilermaker apprentice members.

Provides training services to boilermaker apprentices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,583,999$4,349,921▲ $765,922
Rtn Earn Endowment Incm Other Fnds$2,169,444$4,215,237▲ $2,045,793
Cash and Non-Interest-Bearing Accounts$1,560,445$2,840,316▲ $1,279,871
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$5,144,444$7,190,237▲ $2,045,793
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,975,000$2,975,000→ $0
Total Liabilities$2,975,000$2,975,000→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,169,444$4,215,237▲ $2,045,793
Total Liabilities and Net Assets / Fund Balance$5,144,444$7,190,237▲ $2,045,793

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,780,650-$2,780,650
Land$1,516,551-$1,516,551
Equipment$52,720$30,233$82,953
Other Land Buildings$0$62,670$62,670
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randy ThomasCoordinatorFT$130,655$104,541$235,196
Dave AndrewsTrusteePT$69,157$41,006$110,163

Board Members and Trustees

NameTitle
Larry JansenChairman
Tom BacaCo-chairman
Bill HamiltonTrustee
Edward McwhorterTrustee
Tim JefferiesTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,157,275
Investment Income
$0
Other Revenue
$-31,944
Change in Net Assets
$2,045,793

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,205,375
Revenue Not Reported on Financial Statements
$-80,044
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-80,044
Total Revenue per Audited Statements
$3,205,375
Total Revenue per Form 990
$3,125,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$696,790
Other Expenses$382,748
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$256,495$85,499-$341,994
Pension Plan Contributions$96,140$32,047-$128,187
Current Officers, Directors, Trustees, and Key Employees$82,622$27,541-$110,163
Interest-$107,170-$107,170
Other Employee Benefits$57,080$19,027-$76,107
Travel$46,340--$46,340
Office Expenses$34,340$11,447-$45,787
Occupancy$32,082$10,694-$42,776
Payroll Taxes$30,254$10,085-$40,339
Insurance$11,602$11,603-$23,205
Fees for Services Accounting-$15,479-$15,479
Depreciation Depletion$10,903--$10,903
Fees for Services Legal$1,561$4,684-$6,245
Conferences and Meetings$6,090--$6,090
Other Expenses$5,739--$5,739
Information Technology$680$227-$907
Total Functional Expenses$744,035$335,503$0$1,079,538

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,159,582
Expenses per Audited Statements$1,079,538
Total Expenses per Form 990$1,079,538
Expenses Not Reported on Form 990$80,044
Expenses Not Reported on Financial Statements$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
Lobbying 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
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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 A, Line 8B

There is no committee with the authority to act on behalf of the governing body.

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

Management and trustees review a copy of the 990 prior to filing; all concerns and questions are addressed prior to filing form 990.

Form 990, Part VI, Section B, Line 12C

The purpose of the conflict of interest policy is to protect the organization's interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of a trustee of the organization in connection with any actual or possible conflict of interest. An interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the trustees and members of committees with governing board delegated powers considering the proposed transaction or arrangement.

Form 990, Part VI, Section B, Line 15

The board of trustees collectively approves compensation for all employees.

Form 990, Part VI, Section C, Line 19

All governing documents, policies and financial statements are available upon request at the union office during normal business hours. A copy of the 990 is also available on guidestar website.

Filing and Contact Details

Filer

Filer Name
Boilermakers Local 549 Apprenticeship
EIN
83-0487824
Phone
9254271575
Address
2191 PIEDMONT WAY, PITTSBURG, CA 94565

Signing Officer

Name
Timothy Jefferies
Title
Trustee
Phone
9254271575
Signed
2020-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Jefferies
Formed
2007
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
10
Volunteers
0

Preparer

Firm
Lindquist Llp
Address
5000 EXECUTIVE PARKWAY SUITE 400, SAN RAMON, CA 94583
Preparer
Debbie R Dimery
Phone
9252779100
Supplemental Narrative

Additional Explanations

PART XII, LINE 1, OTHER ACCOUNTING METHOD:

MODIFIED CASH BASIS

FORM 990, PART XII, LINE 2C:

The board of trustees assumes responsibility for oversight of the audit of the financial statements and selection of an independent accountant. This process has not changed.

Financial Statement Notes

PART X, LINE 2:

The trust's administrator has analyzed the tax positions taken by the trust, and has concluded that as of december 31, 2019, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The trust is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The trust's administrator believes it is no longer subject to income tax examinations for the years prior to 2016.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Expenses paid relating to ubti - see part viii. Line 6b

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses paid relating to ubti - see part viii. Line 6b

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt315732
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt44595
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0159232
IRS990/PYOtherRevenueAmt0-22341
IRS990/PYProgramServiceRevenueAmt02357500
IRS990/PYRevenuesLessExpensesAmt01629353
IRS990/PYSalariesCompEmpBnftPaidAmt0546574
IRS990/PYTotalExpensesAmt0705806
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02335159
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02045793
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-31944
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03157275
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02169444
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04215237
IRS990ScheduleA/PublicSupportPY509Pct00.27780
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02780650
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02780650
IRS990ScheduleD/EquipmentGrp/BookValueAmt052720
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030233
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt082953
IRS990ScheduleD/ExpensesNotReportedAmt080044
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01079538
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01516551
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01516551
IRS990ScheduleD/OtherExpensesIncludedAmt080044
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062670
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt062670
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-80044
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-80044
IRS990ScheduleD/RevenueSubtotalAmt03205375
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST'S ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE TRUST'S ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2016.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EXPENSES PAID RELATING TO UBTI - SEE PART VIII. LINE 6B
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES PAID RELATING TO UBTI - SEE PART VIII. LINE 6B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04349921
IRS990ScheduleD/TotalExpensesPerForm990Amt01079538
IRS990ScheduleD/TotalRevenuePerForm990Amt03125331
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03205375
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01159582
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd00
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0BOILERMAKERS LOCAL 549 HAS THEIR EQUAL EMPLOYMENT OPPORTUNITY COMMISSION PLEDGE ON THEIR WEBSITE. IT IS ALSO COMMUNICATED DURING CAREER FAIR PRESENTATIONS (VIRTUAL AND IN PERSON)AND ON THEIR APPRENTICESHIP PROGRAM APPLICATION FORM. ALL OTHER COMMUNICATIONS ARE FROM WESTERN STATES JOINT APPRENTICESHIP COMMITTEE AND BOILERMAKERS NATIONAL APPRENTICESHIP PROGRAM.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1B) NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE IS PROVIDED. ALL INSTRUCTION IS PROVIDED UNDER THE TERMS OF A COLLECTIVE BARGAINING AGREEMENT. C) ALL COMMUNICATIONS REGARDING STUDENT ADMISSIONS ARE AVAILABLE ON THE BOILERMAKERS MAINTAINED WEBSITE "WWW.BOILERMAKERSLOCAL549.ORG" D) NONE
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE TRUST RECEIVES ASSISTANCE FROM THE MONTOYA FUNDS OF CALIFORNIA WHICH ARE ALLOCATED TO THIS PROGRAM BASED UPON TRAINING HOURS PROVIDED TO THE STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, SCHEDULE E, PART I, LINE 6A:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0130655
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt075132
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt017791
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt011618
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RANDY THOMAS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0235196
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT AND TRUSTEES REVIEW A COPY OF THE 990 PRIOR TO FILING; ALL CONCERNS AND QUESTIONS ARE ADDRESSED PRIOR TO FILING FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT THE ORGANIZATION'S INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A TRUSTEE OF THE ORGANIZATION IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES COLLECTIVELY APPROVES COMPENSATION FOR ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE UNION OFFICE DURING NORMAL BUSINESS HOURS. A COPY OF THE 990 IS ALSO AVAILABLE ON GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MODIFIED CASH BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 1, OTHER ACCOUNTING METHOD:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05144444
IRS990/TotalAssetsEOYAmt07190237
IRS990/TotalAssetsGrp/BOYAmt05144444
IRS990/TotalAssetsGrp/EOYAmt07190237
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0335503
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0744035
IRS990/TotalFunctionalExpensesGrp/TotalAmt01079538
IRS990/TotalGrossUBIAmt0-31944
IRS990/TotalLiabilitiesBOYAmt02975000
IRS990/TotalLiabilitiesEOYAmt02975000
IRS990/TotalLiabilitiesGrp/BOYAmt02975000
IRS990/TotalLiabilitiesGrp/EOYAmt02975000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02169444
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04215237
IRS990/TotalOtherCompensationAmt0133929
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0848
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0848
IRS990/TotalProgramServiceExpensesAmt0744035
IRS990/TotalProgramServiceRevenueAmt03157275
IRS990/TotalReportableCompFromOrgAmt0211430
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03157275

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.03$0.00$9.03$3.07$1.83$1.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.79$0.00$7.79$2.38$1.52$0.87
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.86$2.95$6.91$3.57$1.75$1.83
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.09$2.98$5.12$2.15$2.02$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.97$2.98$4.99$1.86$1.08$0.78
2019Detailed filing. Detailed filing data is available for this year.$7.19$2.98$4.22$3.13$1.08$2.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$2.98$2.17$2.34$0.71$1.63
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.00$0.54$1.07$0.51$0.55
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.11$0.01$0.58$0.56$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.09$0.03$0.30$0.33$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.00$0.26$0.37$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.26$0.48$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$0.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$0.50