Civic Intelligence

Denver Pipefitters Joint Apprenticeship

EIN 84-0532394 • 501(c)3 • Denver, CO

Profile

Multi-employer apprenticeship plan that trains and educates apprentices in the pipe trades and assists journeymen with additional upgraded training and skills.

6350 BroadwayDenver, CO 80216

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

19%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,355,876

Up $174,490 (+5.5%) from 2024

Liabilities

Up

$71,085

Up $61,720 (+659%) from 2024

Net Assets

Up

$3,284,791

Up $112,770 (+3.6%) from 2024

Revenue

Down

$3,231,961

Down $7,100 (-0.2%) from 2024

Expenses

Up

$3,119,190

Up $410,805 (+15%) from 2024

Net Income

Down

$112,771

Down $417,905 (-79%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $510,436Liabilities 2011: $1,226Net Assets 2011: $509,2102011Assets 2012: $682,264Liabilities 2012: $0Net Assets 2012: $682,2642012Assets 2013: $793,803Liabilities 2013: $0Net Assets 2013: $793,8032013Assets 2014: $869,356Liabilities 2014: $0Net Assets 2014: $869,3562014Assets 2015: $1,048,709Liabilities 2015: $0Net Assets 2015: $1,048,7092015Assets 2016: $1,020,246Liabilities 2016: $0Net Assets 2016: $1,020,2462016Assets 2017: $1,514,225Liabilities 2017: $2,712Net Assets 2017: $1,511,5132017Assets 2018: $1,531,281Liabilities 2018: $10,224Net Assets 2018: $1,521,0572018Assets 2019: $1,564,983Liabilities 2019: $10,534Net Assets 2019: $1,554,4492019Assets 2020: $1,575,195Liabilities 2020: $5,300Net Assets 2020: $1,569,8952020Assets 2021: $2,198,986Liabilities 2021: $3,369Net Assets 2021: $2,195,6172021Assets 2022: $2,381,064Liabilities 2022: $18,876Net Assets 2022: $2,362,1882022Assets 2023: $2,650,704Liabilities 2023: $15,170Net Assets 2023: $2,635,5342023Assets 2024: $3,181,386Liabilities 2024: $9,365Net Assets 2024: $3,172,0212024Assets 2025: $3,355,876Liabilities 2025: $71,085Net Assets 2025: $3,284,7912025

Highlighted filing

2025

Assets$3,355,876
Liabilities$71,085
Net Assets$3,284,791

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $847,0252011Expenses 2012: $894,2752012Expenses 2013: $1,093,8592013Revenue 2014: $1,246,859Expenses 2014: $1,171,306Net Income 2014: $75,5532014Revenue 2015: $1,562,902Expenses 2015: $1,318,109Net Income 2015: $244,7932015Revenue 2016: $1,461,903Expenses 2016: $1,490,366Net Income 2016: -$28,4632016Revenue 2017: $2,201,367Expenses 2017: $1,710,100Net Income 2017: $491,2672017Revenue 2018: $1,957,421Expenses 2018: $1,947,877Net Income 2018: $9,5442018Revenue 2019: $2,184,033Expenses 2019: $2,150,704Net Income 2019: $33,3292019Revenue 2020: $2,075,565Expenses 2020: $2,060,119Net Income 2020: $15,4462020Revenue 2021: $2,272,099Expenses 2021: $1,736,951Net Income 2021: $535,1482021Revenue 2022: $2,108,145Expenses 2022: $1,941,574Net Income 2022: $166,5712022Revenue 2023: $2,514,545Expenses 2023: $2,229,838Net Income 2023: $284,7072023Revenue 2024: $3,239,061Expenses 2024: $2,708,385Net Income 2024: $530,6762024Revenue 2025: $3,231,961Expenses 2025: $3,119,190Net Income 2025: $112,7712025

Highlighted filing

2025

Revenue$3,231,961
Expenses$3,119,190
Net Income$112,771

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.36$0.07$3.28$3.23$3.12$0.11
2024Detailed filing. Detailed filing data is available for this year.$3.18$0.01$3.17$3.24$2.71$0.53
2023Detailed filing. Detailed filing data is available for this year.$2.65$0.02$2.64$2.51$2.23$0.28
2022Detailed filing. Detailed filing data is available for this year.$2.38$0.02$2.36$2.11$1.94$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$2.27$1.74$0.54
2020Detailed filing. Detailed filing data is available for this year.$1.58$0.01$1.57$2.08$2.06$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.55$2.18$2.15$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.53$0.01$1.52$1.96$1.95$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$2.20$1.71$0.49
2016Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$1.46$1.49$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$1.56$1.32$0.24
2014Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$1.25$1.17$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.00$0.79$1.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.00$0.68$0.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$0.85
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Feb 12, 2026
Return Version
2024v5.2
Gross Receipts
$3,231,961
Mission and Program Overview

Mission

Multi-employer apprenticeship plan that trains and educates apprentices in the pipe trades and assists journeymen with additional upgraded training and skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,629,110$1,543,414▼ $85,696
Investments Other Securities$719,757$1,083,973▲ $364,216
Land, Buildings, and Equipment, Net$466,846$491,591▲ $24,745
Cash and Non-Interest-Bearing Accounts$365,673$214,235▼ $151,438
Total Assets$3,181,386$3,355,876▲ $174,490
Other Assets Total$0$22,663▲ $22,663
Liabilities
Accounts Payable and Accrued Expenses$9,365$71,085▲ $61,720
Total Liabilities$9,365$71,085▲ $61,720
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,172,021$3,284,791▲ $112,770
Total Net Assets Fund Balance$3,172,021$3,284,791▲ $112,770
Total Liabilities and Net Assets / Fund Balance$3,181,386$3,355,876▲ $174,490

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$312,588$1,042,173$1,354,761
Leasehold Improvements$91,002$243,806$334,808
Other Land Buildings$88,001$6,556$94,557
Other Securities$1,083,973--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eric OrtegaTraining CoordinatorFT$159,260$82,216$241,476
Joseph PenetonAssistant CoordinatorFT$152,842$80,633$233,475
Juan HernandezTrustee--$96,110$96,110
Gerald ArnoldChairman--$91,689$91,689
Zane SmithTrusteePT$10,894-$10,894
Wilbur WoodsonTrustee-$1,091$9,201$10,292
Jeff DeuelTrustee-$7,598-$7,598
Andy DoddsTrustee-$6,529-$6,529
Carlos RiveraTrustee-$4,983-$4,983
Joel AragonTrustee-$4,852-$4,852
Robert GuttropfTrustee-$3,487-$3,487

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,582,851
Investment Income
$9,277
Other Revenue
$639,833
Change in Net Assets
$112,771

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,231,961
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,231,961
Total Revenue per Form 990
$3,231,961
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,275,667
Salaries, Compensation, and Employee Benefits$843,523
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$549,668$183,223-$732,891
Current Officers, Directors, Trustees, and Key Employees$363,258$121,086-$484,344
Office Expenses$145,605$48,535-$194,140
Other Employee Benefits$141,950$47,317-$189,267
Occupancy$105,088$35,029-$140,117
Depreciation Depletion$58,668$58,668-$117,336
All Other Expenses$76,589$25,530-$102,119
Other Salaries and Wages$70,922$23,641-$94,563
Payroll Taxes$56,512$18,837-$75,349
Conferences and Meetings$51,172$17,057-$68,229
Insurance$13,175$4,392-$17,567
Fees for Services Accounting$5,272$1,758-$7,030
Total Functional Expenses$2,310,057$809,133$0$3,119,190

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,119,190
Total Expenses per Audited Statements$3,119,190
Total Expenses per Form 990$3,119,190
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
Lobbying activity
No
Subject to proxy tax
No
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
No
Management duties delegated
No

Governance Explanations

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

The Form 990 was provided to the Board of Trustees before it was filed.

Form 990, Part VI, Section C, line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Denver Pipefitters Joint Apprenticeship
EIN
84-0532394
Phone
3034286541
Address
6350 Broadway, Denver, CO 80216

Signing Officer

Name
Cecil Courtney
Title
Chairman
Phone
3034286541
Signed
2026-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cecil Courtney
Formed
1906
Legal Domicile
Co
Voting Board Members
22
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
9737 WADSWORTH PKWY STE 50, WESTMINSTER, CO 80021
Preparer
Kurt D Needles CPA
Phone
3034304225
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Plan is considered exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to have been recorded or disclosed for the year ended May 31, 2024. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, management believes the Plan is no longer subject to income tax examinations for years preceding March 31, 2020.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt19Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt20Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt21Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt22Training Coordinator
IRS990/Form990PartVIISectionAGrp/TitleTxt23Assistant Coordinator
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IRS990/FormationYr01906
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IRS990/GoverningBodyVotingMembersCnt022
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndivRcvdGreaterThan100KCnt02
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IRS990/IRPDocumentCnt00
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IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd00
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt01386
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IRS990/MissionDesc0Multi-employer apprenticeship plan that trains and educates apprentices in the pipe trades and assists journeymen with additional upgraded training and skills.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt035029
IRS990/OccupancyGrp/ProgramServicesAmt0105088
IRS990/OccupancyGrp/TotalAmt0140117
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt048535
IRS990/OfficeExpensesGrp/ProgramServicesAmt0145605
IRS990/OfficeExpensesGrp/TotalAmt0194140
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0141950
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0189267
IRS990/OtherExpensesGrp/Desc0Training and Supplies
IRS990/OtherExpensesGrp/Desc1Technical College
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1183223
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0243806
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0334808
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt088001
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06556
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01083973
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Fixed Annuity
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Plan is considered exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to have been recorded or disclosed for the year ended May 31, 2024. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, management believes the Plan is no longer subject to income tax examinations for years preceding March 31, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0491591

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