Civic Intelligence

Denver Plumbers Joint Apprenticeship & Journeymen Committee

990 • Fiscal year 2019 • EIN 84-0533953

Oct 01, 2018 to Sep 30, 2019 • Filed on Jan 31, 2020

17100 E 32nd PlaceAurora, CO 80011

(303) 739-9100

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

73rd percentile

16%

Higher net margin than 73% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

87th percentile

$176,661

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

74th percentile

19%

Faster revenue growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Flat

$1,643,251

Flat from 2019

Net Assets

Flat

$1,642,980

Flat from 2019

Liabilities

Flat

$271

Flat from 2019

Revenue

Flat

$1,070,165

Flat from 2019

Expenses

Flat

$897,531

Flat from 2019

Net Income

Flat

$172,634

Flat from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $658,779Liabilities 2010: $548Net Assets 2010: $658,2312010Assets 2011: $621,488Liabilities 2011: $0Net Assets 2011: $621,4882011Assets 2012: $582,852Liabilities 2012: $730Net Assets 2012: $582,1222012Assets 2013: $844,751Liabilities 2013: $1,250Net Assets 2013: $843,5012013Assets 2014: $986,308Liabilities 2014: $1,206Net Assets 2014: $985,1022014Assets 2015: $1,090,967Liabilities 2015: $1,206Net Assets 2015: $1,089,7612015Assets 2016: $1,225,855Liabilities 2016: $425Net Assets 2016: $1,225,4302016Assets 2017: $1,311,418Liabilities 2017: $159Net Assets 2017: $1,311,2592017Assets 2018: $1,468,227Liabilities 2018: $217Net Assets 2018: $1,468,0102018Assets 2019: $1,643,251Liabilities 2019: $271Net Assets 2019: $1,642,9802019Assets 2019: $1,643,251Liabilities 2019: $271Net Assets 2019: $1,642,9802019Assets 2020: $1,852,833Liabilities 2020: $5,324Net Assets 2020: $1,847,5092020Assets 2021: $2,025,286Liabilities 2021: $704Net Assets 2021: $2,024,5822021Assets 2022: $2,079,633Liabilities 2022: $2,208Net Assets 2022: $2,077,4252022Assets 2023: $2,349,886Liabilities 2023: $6,252Net Assets 2023: $2,343,6342023

Highlighted filing

2019

Assets$1,643,251
Liabilities$271
Net Assets$1,642,980

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $531,3632010Revenue 2011: $436,858Expenses 2011: $473,601Net Income 2011: -$36,7432011Revenue 2012: $500,868Expenses 2012: $540,233Net Income 2012: -$39,3652012Revenue 2013: $809,361Expenses 2013: $547,982Net Income 2013: $261,3792013Revenue 2014: $735,049Expenses 2014: $593,448Net Income 2014: $141,6012014Revenue 2015: $727,296Expenses 2015: $622,637Net Income 2015: $104,6592015Revenue 2016: $806,177Expenses 2016: $670,508Net Income 2016: $135,6692016Revenue 2017: $844,923Expenses 2017: $759,094Net Income 2017: $85,8292017Revenue 2018: $895,612Expenses 2018: $750,813Net Income 2018: $144,7992018Revenue 2019: $1,070,165Expenses 2019: $897,531Net Income 2019: $172,6342019Revenue 2019: $1,070,165Expenses 2019: $897,531Net Income 2019: $172,6342019Revenue 2020: $1,040,048Expenses 2020: $835,087Net Income 2020: $204,9612020Revenue 2021: $1,075,962Expenses 2021: $898,159Net Income 2021: $177,8032021Revenue 2022: $1,042,090Expenses 2022: $978,983Net Income 2022: $63,1072022Revenue 2023: $1,569,843Expenses 2023: $1,309,624Net Income 2023: $260,2192023

Highlighted filing

2019

Revenue$1,070,165
Expenses$897,531
Net Income$172,634
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Jan 31, 2020
Return Version
2018v3.1
Gross Receipts
$1,570,165
Mission and Program Overview

Mission

Provide and support the education and training of members in the plumbing trade.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$764,719$651,128▼ $113,591
Cash and Non-Interest-Bearing Accounts$268,186$551,047▲ $282,861
Land, Buildings, and Equipment, Net$435,322$441,076▲ $5,754
Total Assets$1,468,227$1,643,251▲ $175,024
Liabilities
Accounts Payable and Accrued Expenses$217$271▲ $54
Total Liabilities$217$271▲ $54
Net Assets / Fund Balance
Unrestricted Net Assets$1,468,010$1,642,980▲ $174,970
Total Net Assets Fund Balance$1,468,010$1,642,980▲ $174,970
Total Liabilities and Net Assets / Fund Balance$1,468,227$1,643,251▲ $175,024

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$360,863$159,468$520,331
Equipment$57,596$110,451$168,047
Other Land Buildings$22,617$22,616$45,233
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Johnnie NorriesTraining CoordinatorFT$111,214$65,447$176,661

Board Members and Trustees

NameTitle
George WortmanChairman Trustee
Bret RussellTrustee
Clay McManusTrustee
Jim BarnesTrustee
Ray OrnelasTrustee
Tony ItalianoTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$13,217
Program Service Revenue
$830,799
Investment Income
$10,561
Other Revenue
$215,588
All Other Contributions
$13,217
Change in Net Assets
$172,634

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,070,165
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,336
Total Revenue per Audited Statements
$1,072,501
Total Revenue per Form 990
$1,070,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$519,027
Salaries, Compensation, and Employee Benefits$378,504
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$217,572$53,180-$270,752
Other Expenses$137,760--$137,760
Occupancy$117,294--$117,294
Pension Plan Contributions$49,410$6,376-$55,786
Depreciation Depletion$32,727--$32,727
Other Employee Benefits$16,037$14,361-$30,398
Office Expenses-$28,305-$28,305
Insurance-$24,140-$24,140
Payroll Taxes$17,332$4,236-$21,568
Conferences and Meetings-$17,992-$17,992
Fees for Services Accounting-$13,144-$13,144
Travel-$2,056-$2,056
Total Functional Expenses$733,741$163,790$0$897,531

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$897,531
Total Expenses per Audited Statements$897,531
Total Expenses per Form 990$897,531
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
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
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 avaialable to the public upon request.

Filing and Contact Details

Filer

Filer Name
Denver Plumbers Joint
EIN
84-0533953
Phone
3037399100
Address
17100 E 32nd Place, Aurora, CO 80011

Signing Officer

Name
George Wortman
Title
Chairman
Phone
3037399100
Signed
2020-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Wortman
Formed
1913
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
0
Employees
15
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
350 Interlocken Blvd STE 360, Broomfield, 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. 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 years ended September 30, 2019 and September 30, 2018. 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 September 30, 2015.

Raw XML AppendixShowing 400 of 419 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/RevenueSubtotalAmt01070165
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Plan is considered exempt from federal income tax under Section 501(c)(3) 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 years ended September 30, 2019 and September 30, 2018. 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 September 30, 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0441076
IRS990ScheduleD/TotalExpensesPerForm990Amt0897531
IRS990ScheduleD/TotalRevenuePerForm990Amt01070165
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01072501
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0897531
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Notice posted accepting applications clearly states that selection will not be based on race.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0111214
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt049410
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt016037
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Johnnie Norries
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Training Coordinator
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0176661
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 was provided to the Board of Trustees before it was filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents are avaialable to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01468227
IRS990/TotalAssetsEOYAmt01643251
IRS990/TotalAssetsGrp/BOYAmt01468227
IRS990/TotalAssetsGrp/EOYAmt01643251
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt013217
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0163790
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0733741
IRS990/TotalFunctionalExpensesGrp/TotalAmt0897531
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0217
IRS990/TotalLiabilitiesEOYAmt0271
IRS990/TotalLiabilitiesGrp/BOYAmt0217
IRS990/TotalLiabilitiesGrp/EOYAmt0271
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01468010
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01642980
IRS990/TotalOtherCompensationAmt065447
IRS990/TotalProgramServiceExpensesAmt0733741
IRS990/TotalProgramServiceRevenueAmt0830799
IRS990/TotalReportableCompFromOrgAmt0111214
IRS990/TotalRevenueGrp/ExclusionAmt010561
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01046387
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01070165
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01468227
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01643251
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02056
IRS990/TravelGrp/TotalAmt02056
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01468010
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01642980
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt017100 E 32nd Place
IRS990/USAddress/CityNm0Aurora
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080011
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0George Wortman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum03037399100
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Denver Plumbers Joint
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Apprenticeship Committee
ReturnHeader/Filer/BusinessNameControlTxt0DENV
ReturnHeader/Filer/EIN0840533953
ReturnHeader/Filer/PhoneNum03037399100
ReturnHeader/Filer/USAddress/AddressLine1Txt017100 E 32nd Place
ReturnHeader/Filer/USAddress/CityNm0Aurora
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080011
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0546C28C0ECD0F3417F3747D0D096E914F2CE4C00
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0546C28C0ECD0F3417F3747D0D096E914F2CE4C00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.35$0.01$2.34$1.57$1.31$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.00$2.08$1.04$0.98$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.00$2.02$1.08$0.90$0.18
2020Summary only. Only limited summary data is available for this year.$1.85$0.01$1.85$1.04$0.84$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$1.07$0.90$0.17
2019Summary only. Only limited summary data is available for this year.$1.64$0.00$1.64$1.07$0.90$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.00$1.47$0.90$0.75$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.00$1.31$0.84$0.76$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.81$0.67$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.73$0.62$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.74$0.59$0.14
2013Summary only. Only limited summary data is available for this year.$0.84$0.00$0.84$0.81$0.55$0.26
2012Summary only. Only limited summary data is available for this year.$0.58$0.00$0.58$0.50$0.54$0.04
2011Summary only. Only limited summary data is available for this year.$0.62$0.00$0.62$0.44$0.47$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.53