Civic Intelligence

Society of Professional Rope Access

990 • Fiscal year 2017 • EIN 84-1385205

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 25, 2018

Organization ProfileWWW.SPRAT.ORG
994 Old Eagle School Road No 1019Wayne, PA 19087

(610) 971-4850

Siviq Scores

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

Liabilities / Assets

78th percentile

0.34x

Higher debt load relative to assets than 78% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.16x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Net Margin

47th percentile

2.9%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Asset Growth

44th percentile

2.7%

Faster asset growth than 44% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

85th percentile

23%

Faster revenue growth than 85% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$251,687

Up $6,715 (+2.7%) from 2016

Net Assets

Up

$166,096

Up $15,289 (+10%) from 2016

Liabilities

Down

$85,591

Down $8,574 (-9.1%) from 2016

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin47th percentile

Revenue

Up

$524,035

Up $96,380 (+23%) from 2016

Expenses

Up

$508,746

Up $81,610 (+19%) from 2016

Net Income

Up

$15,289

Up $14,770 (+2846%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$600K$400K$200K$0Assets 2011: $137,693Liabilities 2011: $32,870Net Assets 2011: $104,8232011Assets 2012: $152,075Liabilities 2012: $28,663Net Assets 2012: $123,4122012Assets 2013: $186,364Liabilities 2013: $46,779Net Assets 2013: $139,5852013Assets 2014: $214,023Liabilities 2014: $70,140Net Assets 2014: $143,8832014Assets 2015: $212,178Liabilities 2015: $61,889Net Assets 2015: $150,2892015Assets 2016: $244,972Liabilities 2016: $94,165Net Assets 2016: $150,8072016Assets 2017: $251,687Liabilities 2017: $85,591Net Assets 2017: $166,0962017Assets 2018: $223,142Liabilities 2018: $99,380Net Assets 2018: $123,7622018Assets 2019: $253,505Liabilities 2019: $78,313Net Assets 2019: $175,1922019Assets 2020: $229,787Liabilities 2020: $79,559Net Assets 2020: $150,2282020Assets 2021: $289,149Liabilities 2021: $66,827Net Assets 2021: $222,3222021Assets 2022: $419,118Liabilities 2022: $154,761Net Assets 2022: $264,3572022Assets 2023: $409,025Liabilities 2023: $132,341Net Assets 2023: $276,6842023Assets 2024: $440,375Liabilities 2024: $142,493Net Assets 2024: $297,8822024

Highlighted filing

2017

Assets$251,687
Liabilities$85,591
Net Assets$166,096
Open 2017 Filing

Operations Trend

Revenue Growth85th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $201,6132011Expenses 2012: $225,0752012Revenue 2013: $298,511Expenses 2013: $282,338Net Income 2013: $16,1732013Revenue 2014: $356,453Expenses 2014: $352,155Net Income 2014: $4,2982014Revenue 2015: $387,552Expenses 2015: $381,146Net Income 2015: $6,4062015Revenue 2016: $427,655Expenses 2016: $427,136Net Income 2016: $5192016Revenue 2017: $524,035Expenses 2017: $508,746Net Income 2017: $15,2892017Revenue 2018: $575,850Expenses 2018: $618,184Net Income 2018: -$42,3342018Revenue 2019: $679,440Expenses 2019: $628,010Net Income 2019: $51,4302019Revenue 2020: $555,490Expenses 2020: $580,454Net Income 2020: -$24,9642020Revenue 2021: $701,644Expenses 2021: $629,550Net Income 2021: $72,0942021Revenue 2022: $759,932Expenses 2022: $717,897Net Income 2022: $42,0352022Revenue 2023: $858,713Expenses 2023: $846,386Net Income 2023: $12,3272023Revenue 2024: $919,523Expenses 2024: $898,325Net Income 2024: $21,1982024

Highlighted filing

2017

Revenue$524,035
Expenses$508,746
Net Income$15,289
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 25, 2018
Return Version
2017v2.2
Gross Receipts
$524,035
Mission and Program Overview

Mission

A member-driven organization that advances the safe use of rope access through education, developing standards, and administering certifications.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$219,839$219,923▲ $84
Cash and Non-Interest-Bearing Accounts$9,158$27,366▲ $18,208
Accounts Receivable$10,920$0▼ $10,920
Prepaid Expenses and Deferred Charges$5,055$2,898▼ $2,157
Total Assets$244,972$251,687▲ $6,715
Other Assets Total$0$1,500▲ $1,500
Liabilities
Deferred Revenue$76,535$65,475▼ $11,060
Accounts Payable and Accrued Expenses$17,630$20,116▲ $2,486
Total Liabilities$94,165$85,591▼ $8,574
Net Assets / Fund Balance
Unrestricted Net Assets$150,807$166,096▲ $15,289
Total Net Assets Fund Balance$150,807$166,096▲ $15,289
Total Liabilities and Net Assets / Fund Balance$244,972$251,687▲ $6,715
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
William MccookPresident
Brian DietrichVice President
Glenn SpeightBoard Member
Iain GaultBoard Member
Scott MohonBoard Member
Peter Lancemultiservice ManagementExecutive Director
Tom WoodSecretary
Matt HudsonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Multiservice Management CompanyManagement Fees & Certification994 OLD EAGLE SCHOOL ROAD, Wayne, PA 19087$287,190
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$517,659
Investment Income
$976
Other Revenue
$5,400
Change in Net Assets
$15,289
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$502,746
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$148,000
Conferences and Meetings---$43,527
Fees for Services Other---$23,333
Office Expenses---$13,577
Advertising---$11,693
Travel---$7,963
Fees for Services Accounting---$6,000
Grants to Domestic Orgs---$6,000
Insurance---$5,462
Information Technology---$5,336
Other Expenses---$2,800
All Other Expenses---$2,135
Fees for Services Legal---$885
Total Functional Expenses$0$0$0$508,746
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Executive Director Is an Employee of the Multiservice Management CompanyPETER LANCE, A TOP MANAGEMENT OFFICIAL OF THE ASSOCIATION, IS AN EMPLOYEE OF THE MANAGEMENT COMPANY. THE ORGANIZATION PAID THE MANAGEMENT COMPANY $287,190 IN FEES DURING THE YEAR. PETER LANCE RECEIVES A SALARY THROUGH MULTISERVICE MANAGEMENT COMPANY.No$287,190
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with family members
No
Business relationship with organization members
Yes
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

“A copy of the form 990 is not provided to the board of directors prior to submission to the irs.”

Form 990, Part VI, Section C, Line 19

“The sprat bylaws are available in the members only area of their website. Governing documents and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Society of Professional Rope Access
EIN
84-1385205
Phone
6109714850
Address
994 OLD EAGLE SCHOOL ROAD NO 1019, WAYNE, PA 19087

Signing Officer

Name
Peter Lance
Title
Director
Phone
6109714850
Signed
2018-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Lance
Formed
1996
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Cliftonlarsonallen Llp
Address
610 W GERMANTOWN PIKE STE 400, PLYMOUTH MEETING, PA 19462
Preparer
Paul J Kelly Iii CPA
Phone
2156433900
Raw XML Appendix347 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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IRS990/Form990PartVIISectionAGrp/PersonNm4IAIN GAULT
IRS990/Form990PartVIISectionAGrp/PersonNm5SCOTT MOHON
IRS990/Form990PartVIISectionAGrp/PersonNm6GLENN SPEIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm7PETER LANCEMULTISERVICE MANAGEMENT
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THERE WERE NO DONATIONS OVER $5,000 TO ANY ORGANIZATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I PART II
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR IS AN EMPLOYEE OF THE MULTISERVICE MANAGEMENT COMPANY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PETER LANCE, A TOP MANAGEMENT OFFICIAL OF THE ASSOCIATION, IS AN EMPLOYEE OF THE MANAGEMENT COMPANY. THE ORGANIZATION PAID THE MANAGEMENT COMPANY $287,190 IN FEES DURING THE YEAR. PETER LANCE RECEIVES A SALARY THROUGH MULTISERVICE MANAGEMENT COMPANY.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS NOT PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SPRAT BYLAWS ARE AVAILABLE IN THE MEMBERS ONLY AREA OF THEIR WEBSITE. GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE 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/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0244972
IRS990/TotalAssetsEOYAmt0251687
IRS990/TotalAssetsGrp/BOYAmt0244972
IRS990/TotalAssetsGrp/EOYAmt0251687
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0508746
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt094165
IRS990/TotalLiabilitiesEOYAmt085591
IRS990/TotalLiabilitiesGrp/BOYAmt094165
IRS990/TotalLiabilitiesGrp/EOYAmt085591
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0150807
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0166096
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0517659
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0976
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0523059
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0524035
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0244972
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0251687
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt07963
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0150807
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0166096
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0994 OLD EAGLE SCHOOL ROAD NO 1019
IRS990/USAddress/CityNm0WAYNE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019087
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.SPRAT.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PETER LANCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06109714850
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOCIETY OF PROFESSIONAL ROPE ACCESS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TECHNICIANS
ReturnHeader/Filer/BusinessNameControlTxt0SOCI
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ReturnHeader/Filer/PhoneNum06109714850
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E28AEFA4ECDB649C1FDF3372510CB31FB712F442
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E28AEFA4ECDB649C1FDF3372510CB31FB712F442
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02018-04-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm017:35:26
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0610 W GERMANTOWN PIKE STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLYMOUTH MEETING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019462
ReturnHeader/PreparerPersonGrp/PhoneNum02156433900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL J KELLY III CPA
ReturnHeader/ReturnTs02018-05-09T07:29:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$251,687
Liabilities
$85,591
Net assets
$166,096
Revenue
$524,035
Expenses
$508,746
Net income
$15,289
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.40$1.42$2.98$9.20$8.98$0.21
2023Summary only. Only limited summary data is available for this year.$4.09$1.32$2.77$8.59$8.46$0.12
2022Summary only. Only limited summary data is available for this year.$4.19$1.55$2.64$7.60$7.18$0.42
2021Summary only. Only limited summary data is available for this year.$2.89$0.67$2.22$7.02$6.30$0.72
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.80$1.50$5.55$5.80$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.78$1.75$6.79$6.28$0.51
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.99$1.24$5.76$6.18$0.42
2017Detailed filing. Detailed filing data is available for this year.$2.52$0.86$1.66$5.24$5.09$0.15
2016Summary only. Only limited summary data is available for this year.$2.45$0.94$1.51$4.28$4.27$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.62$1.50$3.88$3.81$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.14$0.70$1.44$3.56$3.52$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.86$0.47$1.40$2.99$2.82$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.29$1.23$2.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.33$1.05$2.02