Civic Intelligence

Recreation Vehicle Technical Institute Inc.

990 • Fiscal year 2020 • EIN 83-1992570

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 08, 2021

3333 Middlebury StreetElkhart, IN 46516

(703) 620-6003

Siviq Scores

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

Liabilities / Assets

57th percentile

0.15x

Higher debt load relative to assets than 57% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

0.77x

Higher debt load relative to revenue than 82% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

2nd percentile

-161%

Higher net margin than 2% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

98th percentile

$617,654

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 86.8% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

4th percentile

-20%

Faster asset growth than 4% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

1st percentile

-90%

Faster revenue growth than 1% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$3,733,711

Down $950,374 (-20%) from 2019

Net Assets

Down

$3,186,741

Down $1,295,410 (-29%) from 2019

Liabilities

Up

$546,970

Up $345,036 (+171%) from 2019

Revenue

Down

$711,903

Down $6,752,162 (-90%) from 2019

Expenses

Down

$1,857,095

Down $1,303,319 (-41%) from 2019

Net Income

Down

-$1,145,192

Down $5,448,843 (-127%) from 2019

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2019: $4,684,085Liabilities 2019: $201,934Net Assets 2019: $4,482,1512019Assets 2020: $3,733,711Liabilities 2020: $546,970Net Assets 2020: $3,186,7412020Assets 2021: $3,920,572Liabilities 2021: $457,399Net Assets 2021: $3,463,1732021Assets 2022: $3,656,958Liabilities 2022: $592,063Net Assets 2022: $3,064,8952022Assets 2023: $4,041,207Liabilities 2023: $617,078Net Assets 2023: $3,424,1292023Assets 2024: $4,217,517Liabilities 2024: $782,165Net Assets 2024: $3,435,3522024

Highlighted filing

2020

Assets$3,733,711
Liabilities$546,970
Net Assets$3,186,741

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2019: $7,464,065Expenses 2019: $3,160,414Net Income 2019: $4,303,6512019Revenue 2020: $711,903Expenses 2020: $1,857,095Net Income 2020: -$1,145,1922020Revenue 2021: $2,004,307Expenses 2021: $1,853,875Net Income 2021: $150,4322021Revenue 2022: $2,419,671Expenses 2022: $2,691,949Net Income 2022: -$272,2782022Revenue 2023: $3,116,196Expenses 2023: $2,882,962Net Income 2023: $233,2342023Revenue 2024: $3,204,845Expenses 2024: $3,193,622Net Income 2024: $11,2232024

Highlighted filing

2020

Revenue$711,903
Expenses$1,857,095
Net Income-$1,145,192
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 8, 2021
Return Version
2020v4.1
Gross Receipts
$711,903
Mission and Program Overview

Mission

Reducing repair event cycle times (rect) for consumers seeking to maintain their rvs by increasing the number of high-quality trained rv technicians.

Improve the rv consumer experience by growing the pool of trained service technicians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$171,757$623,317▲ $451,560
Land, Buildings, and Equipment, Net$89,516$415,350▲ $325,834
Accounts Receivable$31,803$40,376▲ $8,573
Prepaid Expenses and Deferred Charges$5,356$1,893▼ $3,463
Total Assets$4,684,085$3,733,711▼ $950,374
Other Assets Total$4,385,653$2,652,775▼ $1,732,878
Liabilities
Accounts Payable and Accrued Expenses$201,934$449,780▲ $247,846
Deferred Revenue-$97,190-
Total Liabilities$201,934$546,970▲ $345,036
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,303,651$3,134,241▼ $1,169,410
Net Assets With Donor Restrictions$178,500$52,500▼ $126,000
Total Net Assets Fund Balance$4,482,151$3,186,741▼ $1,295,410
Total Liabilities and Net Assets / Fund Balance$4,684,085$3,733,711▼ $950,374

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$200,167$19,816$219,983
Other Land Buildings$215,183-$215,183
Other Assets Org$52,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Curtis HemmelerSenior Vice President Rvia/ Ed RvtiPT$166,977$54,770$221,747
Sharonne T LeeVP, Education & Operations, RvtiFT$167,483$32,486$199,969

Board Members and Trustees

NameTitle
Matt MillerChair
Craig a KirbyPresident & CEO
James AshurstExecutive Vice President
Brock WhinneryDirector
Doug GaeddertDirector
Ken JulianDirector
Mary PouliotDirector
Phil IngrassiaDirector
Robert ParishDirector
Tim WeggeDirector
Carroll AtkinsSenior Director, Finance
Dwight PerkinsSenior Director, Standards
Garry EnyartEx- Officio
Ron ShepherdEx- Officio
Don ClarkSecretary
April Klein-carrollTreasurer
Robert J SchmittVP & General Counsel
James J LandersVP, Government Affairs
Bruce a HopkinsVP, Standards

Highest Paid Contractors

ContractorServicesLocationCompensation
Rv Industry AssociationProf. Svcs. - Operations1899 PRESTON WHITE DRIVE, Reston, VA 20191$1,143,759
Bisk Education INCOnline Learning Service Design9417 PRINCESS PALM AVENUE, Tampa, FL 33619$129,500
Nocti Business SolutionsCirriculum Development - Manuals & Textb500 N BRONSON AVENUE, Big Rapids, MI 49307$123,615
Revenue and Support

Revenue Composition

Contributions and Grants
$52,290
Program Service Revenue
$659,613
Investment Income
$0
Other Revenue
$0
All Other Contributions
$52,290
Change in Net Assets
$-1,145,192

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table2$51,990Fair Value
Other Non Cash Contri Table1$300Fair Value
Total Noncash Contributions3$52,290-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,121,934
Other Expenses$735,161
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$610,537$5,048-$615,585
Office Expenses$170,401$79,663-$250,064
Current Officers, Directors, Trustees, and Key Employees-$221,748-$221,748
Fees for Services Other$168,465$17,965-$186,430
Other Employee Benefits$131,755$48,651-$180,406
Conferences and Meetings$127,736$2,486-$130,222
Occupancy$65,562$575-$66,137
Payroll Taxes$38,735$15,064-$53,799
Pension Plan Contributions-$50,396-$50,396
Travel$21,241$13,430-$34,671
Depreciation Depletion-$15,347-$15,347
Other Expenses$371,244$-371,244-$0
Total Functional Expenses$1,705,676$151,419$0$1,857,095
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
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The sole member of the corporation is the recreation vehicle industry association inc., an indiana nonprofit corporation.

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

Composition of the board of directors. The total number of directors of the corporation shall be not less than five nor more than eleven and shall consist of the following: (i)the first vice chairman of the board of directors of the member, the recreation vehicle industry association, inc.; (ii)the president of the member, the recreation vehicle industry association, inc.; and (iii)the remaining directors shall be appointed by the executive committee of the board of directors of the member, the recreation vehicle industry association, inc.

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

These bylaws may be altered, amended or repealed and new bylaws may be adopted by a majority of the directors present at any regular meeting or special meeting of the board of directors provided, however, that two-thirds of all directors must approve such modification, and any ratification or modification of the bylaws must also be approved by the member.

Form 990, Part VI, Section A, Line 8B

Rvti does not have board committees

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

The draft 990 is reviewed by the senior director of finance along with the president and executive director. The draft 990 is then reviewd by the treasurer before requesting filing.

Form 990, Part VI, Section B, Line 15

Rvti & rvia have shared employees paid by rvia, their compensation is determined by rvia, using the following criteria: the executive director compensation is reviewed annually by the president of the parent company, rvia. A compensation study and salary analysis is conducted by human resources and presented to the president for review and determination. For other officers and key employees, a performance evaluation is conducted annually. Based on statement of goals achieved along with their weighted average calculate compensation for the upcoming year.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Recreation Vehicle Technical Institute
EIN
83-1992570
Phone
7036206003
Address
3333 MIDDLEBURY STREET, ELKHART, IN 46516

Signing Officer

Name
Craig a Kirby
Title
President
Phone
7036206003
Signed
2021-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Kirby
Formed
2019
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
12

Preparer

Firm
Cliftonlarsonallen Llp
Address
901 N GLEBE ROAD SUITE 200, ARLINGTON, VA 22203
Preparer
Michaela J Cromar CPA
Phone
5712279500
Supplemental Narrative

Additional Explanations

Part V, Line 1A

Recreation vehicle technical institute (rvti) does not file form w-2s, recreation vehicle industry association (rvia) is the common paymaster for rvti and files the w-2s.

Form 990, Part IX, Line 11G

Consulting: program service expenses 168,465. Management and general expenses 17,965. Fundraising expenses 0. Total expenses 186,430.

FORM 990, PART XI, LINE 9:

Uncollected contribution pledges -14,217.

Financial Statement Notes

PART X, LINE 2:

Rvti has been recognized by the internal revenue service as exempt from u.s. Income taxes under section 501(c)(3). Rvti, is not exempt from u.s. Income taxes on income from any unrelated business activities. There was no unrelated business income for the year ended december 31, 2020. The organization follows guidance regarding the recognition of uncertain income tax positions. The organization believes it has appropriate support for unrelated trade or business positions and, as a result, does not have uncertain income tax positions that have a material impact on the consolidated financial statements. The application of this guidance had no impact on the organization's consolidated financial statements. The organization's income tax return is subject to review and examination by federal and state authorities.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1488477
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt16364449
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt17252855
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt18248186
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt19211369
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EX- OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt9EX- OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14SENIOR VICE PRESIDENT RVIA/ ED RVTI
IRS990/Form990PartVIISectionAGrp/TitleTxt15SENIOR DIRECTOR, FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt16VP, STANDARDS
IRS990/Form990PartVIISectionAGrp/TitleTxt17VP, GOVERNMENT AFFAIRS
IRS990/Form990PartVIISectionAGrp/TitleTxt18VP & GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt19SENIOR DIRECTOR, STANDARDS
IRS990/Form990PartVIISectionAGrp/TitleTxt20VP, EDUCATION & OPERATIONS, RVTI
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Filings

Peer Organizations

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