Civic Intelligence

Labor & Oper Engineers Util H&W

990 • Fiscal year 2020 • EIN 86-0576428

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 11, 2021

PO Box 43110Phoenix, AZ 85080

(602) 249-3582

Siviq Scores

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

Liabilities / Assets

86th percentile

0.44x

Higher debt load relative to assets than 86% of similar nonprofits.

2020 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

90th percentile

0.46x

Higher debt load relative to revenue than 90% of similar nonprofits.

2020 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2020

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

2020 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2020 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2020

Asset Growth

21st percentile

-4.7%

Faster asset growth than 21% of similar nonprofits.

2020 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

13th percentile

-22%

Faster revenue growth than 13% of similar nonprofits.

2020 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Down

$6,876,974

Down $340,253 (-4.7%) from 2019

Net Assets

Up

$3,879,315

Up $799,821 (+26%) from 2019

Liabilities

Down

$2,997,659

Down $1,140,074 (-28%) from 2019

Revenue

Down

$6,506,610

Down $1,853,129 (-22%) from 2019

Expenses

Down

$5,728,195

Down $2,401,174 (-30%) from 2019

Net Income

Up

$778,415

Up $548,045 (+238%) from 2019

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,075,547Liabilities 2010: $1,549,967Net Assets 2010: $1,525,5802010Assets 2011: $3,898,591Liabilities 2011: $1,745,432Net Assets 2011: $2,153,1592011Assets 2012: $5,520,402Liabilities 2012: $1,975,486Net Assets 2012: $3,544,9162012Assets 2013: $5,589,561Liabilities 2013: $2,749,252Net Assets 2013: $2,840,3092013Assets 2014: $5,313,699Liabilities 2014: $2,653,645Net Assets 2014: $2,660,0542014Assets 2015: $6,406,531Liabilities 2015: $2,351,422Net Assets 2015: $4,055,1092015Assets 2016: $6,221,360Liabilities 2016: $3,913,594Net Assets 2016: $2,307,7662016Assets 2017: $5,730,420Liabilities 2017: $4,163,897Net Assets 2017: $1,566,5232017Assets 2018: $6,446,996Liabilities 2018: $3,643,992Net Assets 2018: $2,803,0042018Assets 2019: $7,217,227Liabilities 2019: $4,137,733Net Assets 2019: $3,079,4942019Assets 2020: $6,876,974Liabilities 2020: $2,997,659Net Assets 2020: $3,879,3152020Assets 2021: $6,226,312Liabilities 2021: $2,938,307Net Assets 2021: $3,288,0052021Assets 2022: $6,816,068Liabilities 2022: $2,879,569Net Assets 2022: $3,936,4992022Assets 2023: $7,817,668Liabilities 2023: $2,425,985Net Assets 2023: $5,391,6832023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2020

Assets$6,876,974
Liabilities$2,997,659
Net Assets$3,879,315

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2010: $3,905,699Expenses 2010: $3,227,675Net Income 2010: $678,0242010Revenue 2011: $5,094,919Expenses 2011: $4,466,645Net Income 2011: $628,2742011Revenue 2012: $5,932,197Expenses 2012: $4,536,201Net Income 2012: $1,395,9962012Revenue 2013: $5,974,490Expenses 2013: $6,667,179Net Income 2013: -$692,6892013Revenue 2014: $5,777,348Expenses 2014: $5,945,612Net Income 2014: -$168,2642014Revenue 2015: $6,460,090Expenses 2015: $5,037,744Net Income 2015: $1,422,3462015Revenue 2016: $7,369,975Expenses 2016: $9,138,999Net Income 2016: -$1,769,0242016Revenue 2017: $7,570,042Expenses 2017: $8,305,592Net Income 2017: -$735,5502017Revenue 2018: $8,857,366Expenses 2018: $7,756,477Net Income 2018: $1,100,8892018Revenue 2019: $8,359,739Expenses 2019: $8,129,369Net Income 2019: $230,3702019Revenue 2020: $6,506,610Expenses 2020: $5,728,195Net Income 2020: $778,4152020Revenue 2021: $5,275,211Expenses 2021: $5,836,022Net Income 2021: -$560,8112021Revenue 2022: $6,282,253Expenses 2022: $5,543,734Net Income 2022: $738,5192022Revenue 2023: $5,787,465Expenses 2023: $4,414,986Net Income 2023: $1,372,4792023Revenue 2024: $5,412,271Expenses 2024: $2,355,610Net Income 2024: $3,056,6612024

Highlighted filing

2020

Revenue$6,506,610
Expenses$5,728,195
Net Income$778,415
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 11, 2021
Return Version
2020v4.0
Gross Receipts
$6,506,610
Mission and Program Overview

Mission

Major medical, vision, dental, and group life insurance benefits for participants and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,282,976$4,362,339▲ $79,363
Rtn Earn Endowment Incm Other Fnds$3,079,494$3,879,315▲ $799,821
Savings and Temporary Cash Investments$2,110,005$1,310,477▼ $799,528
Cash and Non-Interest-Bearing Accounts-$704,127-
Accounts Receivable$795,810$471,329▼ $324,481
Prepaid Expenses and Deferred Charges$28,436$28,702▲ $266
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,217,227$6,876,974▼ $340,253
Other Assets Total-$0-
Liabilities
Other Liabilities$4,085,321$2,986,004▼ $1,099,317
Accounts Payable and Accrued Expenses$52,412$11,655▼ $40,757
Total Liabilities$4,137,733$2,997,659▼ $1,140,074
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,079,494$3,879,315▲ $799,821
Total Liabilities and Net Assets / Fund Balance$7,217,227$6,876,974▼ $340,253
Compensation and Service Providers

Board Members and Trustees

NameTitle
nathan fisherChairman
Matt GodfreyTrustee
Michael LeeTrustee
Michael DeaSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Southwest Service AdministratorContract AdministratPO BOX 43110, Phoenix, AZ 85080-3110$179,092
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,445,218
Investment Income
$61,392
Other Revenue
$0
Change in Net Assets
$778,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$371,295
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$5,356,900
Fees for Services Management---$179,092
Fees for Services Other---$74,065
Office Expenses---$52,614
Fees for Services Legal---$19,450
Insurance---$14,406
Fees for Services Accounting---$8,084
Fees for Service Investment Mgmnt Fees---$5,750
Other Expenses---$410
All Other Expenses---$178
Total Functional Expenses$0$0$0$5,728,195
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Claims Incurred but not reported$1,854,504
Accumulated Eligibility Credits$1,131,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 is reviewed by an individual designated by the board of Trustees before it is signed and filed. The full 990 is then reviewed by the board of trustees at the next regularly scheduled board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The trustees review and acknowledge its conflict of interest policy annually. The trustees review all expenses.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The information is provided to individuals upon written request to the board of trustees or the administrative office of the plan.

Filing and Contact Details

Filer

Filer Name
Labor & Oper Engineers Util H&W
EIN
86-0576428
Phone
6022493582
Address
PO Box 43110, Phoenix, AZ 85080

Signing Officer

Name
Michael Dea
Title
Secretary
Signed
2021-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Board of Trustees
Formed
1987
Legal Domicile
Az
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Baldwin Moffitt Behm LLP
Address
8399 E Indian School Rd Suite 201, Scottsdale, AZ 85251
Preparer
Pamela Mullins
Phone
4807369200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Tax years 2018 2020 remain subject to examination for federal income tax purposes and tax years 2017 2020 remain subject to examination for state income tax purposes. The Fund uses a loss contingency approach for evaluating uncertain tax positions. The Fund continually evaluates expiring statutes of limitations, audits, changes in tax laws and new authoritative rulings. The Fund is also exempt from state income taxes.

Raw XML Appendix376 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by an individual designated by the board of Trustees before it is signed and filed. The full 990 is then reviewed by the board of trustees at the next regularly scheduled board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The trustees review and acknowledge its conflict of interest policy annually. The trustees review all expenses.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The information is provided to individuals upon written request to the board of trustees or the administrative office of the plan.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Construction
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2Construction
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0NPL Construction Co
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1Contractors West Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2Underground Construction Co
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt07326 N Glen Harbor Blvd
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt11830 W Broadway Rd
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt2222 1 S 52nd St
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Glendale
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm1Mesa
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm2Tempe
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd1AZ
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd2AZ
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd1852021125
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd285281
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07217227
IRS990/TotalAssetsEOYAmt06876974
IRS990/TotalAssetsGrp/BOYAmt07217227
IRS990/TotalAssetsGrp/EOYAmt06876974
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt05728195
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04137733
IRS990/TotalLiabilitiesEOYAmt02997659
IRS990/TotalLiabilitiesGrp/BOYAmt04137733
IRS990/TotalLiabilitiesGrp/EOYAmt02997659
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03079494
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03879315
IRS990/TotalProgramServiceRevenueAmt06445218
IRS990/TotalRevenueGrp/ExclusionAmt061392
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06445218
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06506610
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07217227
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06876974
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Dea
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Labor & Oper Engineers Util H&W
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Trust Fund
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0860576428
ReturnHeader/Filer/PhoneNum06022493582
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 43110
ReturnHeader/Filer/USAddress/CityNm0Phoenix
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085080
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464370753
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Baldwin Moffitt Behm LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08399 E Indian School Rd Suite 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Scottsdale
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085251
ReturnHeader/PreparerPersonGrp/PhoneNum04807369200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Pamela Mullins
ReturnHeader/ReturnTs02021-11-11T16:43:25-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Michael
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Dea
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$5.41$2.36$3.06
2023Detailed filing. Detailed filing data is available for this year.$7.82$2.43$5.39$5.79$4.41$1.37
2022Detailed filing. Detailed filing data is available for this year.$6.82$2.88$3.94$6.28$5.54$0.74
2021Detailed filing. Detailed filing data is available for this year.$6.23$2.94$3.29$5.28$5.84$0.56
2020Detailed filing. Detailed filing data is available for this year.$6.88$3.00$3.88$6.51$5.73$0.78
2019Detailed filing. Detailed filing data is available for this year.$7.22$4.14$3.08$8.36$8.13$0.23
2018Summary only. Only limited summary data is available for this year.$6.45$3.64$2.80$8.86$7.76$1.10
2017Summary only. Only limited summary data is available for this year.$5.73$4.16$1.57$7.57$8.31$0.74
2016Summary only. Only limited summary data is available for this year.$6.22$3.91$2.31$7.37$9.14$1.77
2015Summary only. Only limited summary data is available for this year.$6.41$2.35$4.06$6.46$5.04$1.42
2014Summary only. Only limited summary data is available for this year.$5.31$2.65$2.66$5.78$5.95$0.17
2013Summary only. Only limited summary data is available for this year.$5.59$2.75$2.84$5.97$6.67$0.69
2012Summary only. Only limited summary data is available for this year.$5.52$1.98$3.54$5.93$4.54$1.40
2011Summary only. Only limited summary data is available for this year.$3.90$1.75$2.15$5.09$4.47$0.63
2010Summary only. Only limited summary data is available for this year.$3.08$1.55$1.53$3.91$3.23$0.68