Civic Intelligence

Operative Plasterers & Cement Masons Local 867

990 • Fiscal year 2013 • EIN 92-0014692

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 13, 2014

Organization ProfileN/A
825 E 8th Ave No 10Anchorage, AK 99501

(907) 272-5113

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

57th percentile

0.00x

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

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Net Margin

87th percentile

23%

Higher net margin than 87% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Top Officer Pay

98th percentile

$111,758

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 27.6% of source-year revenue.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Asset Growth

95th percentile

69%

Faster asset growth than 95% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$229,313

Up $93,335 (+69%) from 2012

Net Assets

Up

$228,542

Up $93,054 (+69%) from 2012

Liabilities

Up

$771

Up $281 (+57%) from 2012

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin87th percentile

Revenue

$404,307

No earlier filing loaded for comparison.

Expenses

Down

$311,253

Down $11,691 (-3.6%) from 2012

Net Income

$93,054

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$600K$400K$200K$0Assets 2011: $153,568Liabilities 2011: $444Net Assets 2011: $153,1242011Assets 2012: $135,978Liabilities 2012: $490Net Assets 2012: $135,4882012Assets 2013: $229,313Liabilities 2013: $771Net Assets 2013: $228,5422013Assets 2014: $294,715Liabilities 2014: $523Net Assets 2014: $294,1922014Assets 2015: $367,506Liabilities 2015: $847Net Assets 2015: $366,6592015Assets 2016: $404,561Liabilities 2016: $1,728Net Assets 2016: $402,8332016

Highlighted filing

2013

Assets$229,313
Liabilities$771
Net Assets$228,542
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0Expenses 2011: $383,6922011Expenses 2012: $322,9442012Revenue 2013: $404,307Expenses 2013: $311,253Net Income 2013: $93,0542013Revenue 2014: $369,289Expenses 2014: $303,639Net Income 2014: $65,6502014Revenue 2015: $394,374Expenses 2015: $321,907Net Income 2015: $72,4672015Revenue 2016: $387,271Expenses 2016: $351,097Net Income 2016: $36,1742016

Highlighted filing

2013

Revenue$404,307
Expenses$311,253
Net Income$93,054
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 13, 2014
Return Version
2013v3.0
Gross Receipts
$404,307
Mission and Program Overview

Mission

Union hall-betterment of members compensation and working conditions

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$135,488$228,542▲ $93,054
Cash and Non-Interest-Bearing Accounts$135,278$125,417▼ $9,861
Savings and Temporary Cash Investments-$103,896-
Land, Buildings, and Equipment, Net$700$0▼ $700
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$135,978$229,313▲ $93,335
Liabilities
Accounts Payable and Accrued Expenses$490$771▲ $281
Total Liabilities$490$771▲ $281
Net Assets / Fund Balance
Total Net Assets Fund Balance$135,488$228,542▲ $93,054
Total Liabilities and Net Assets / Fund Balance$135,978$229,313▲ $93,335

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$17,468$17,468
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas FrohlichBus Mgr/sec TreasurerFT$66,179$45,579$111,758

Board Members and Trustees

NameTitle
Michael GoosenPresident
Jack MerryfieldVice President
Karl MoeTrustee
Kenneth CutlerRecording Secretary
Joel SchultzSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$404,128
Investment Income
$179
Other Revenue
$0
Change in Net Assets
$93,054

Audited Revenue Reconciliation

Revenue per Audited Statements
$404,307
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$404,307
Total Revenue per Form 990
$404,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$204,089
Other Expenses$97,934
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$111,758
Payments to Affiliates---$58,760
Other Salaries and Wages---$55,160
Pension Plan Contributions---$13,654
Office Expenses---$12,468
Payroll Taxes---$12,449
Occupancy---$11,100
Other Employee Benefits---$11,068
Benefits to Members---$9,230
Travel---$6,078
Fees for Services Accounting---$4,400
Advertising---$2,204
Insurance---$1,461
Depreciation Depletion---$700
Information Technology---$625
Other Expenses---$138
Total Functional Expenses$0$0$0$311,253

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$311,253
Total Expenses per Audited Statements$311,253
Total Expenses per Form 990$311,253
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization is a local labor union and as such is made up of individual members.”

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

“The individual members elect the members of the governing body”

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

“Certain decisions of the governing body are subject to a vote of the membership”

Form 990, Part VI, Section B, Line 11

“The form 990 is reviewed by the business manager/secretary treasurer before it is filed”

Form 990, Part VI, Section C, Line 19

“Governing documents and financial statements made available to the public upon request”

Filing and Contact Details

Filer

EIN
92-0014692
Phone
9072725113

Signing Officer

Name
Thomas Frohlich
Title
Business Manager/secretary Treasur
Phone
9072725113
Signed
2014-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Frohlich
Formed
1947
Legal Domicile
Ak
Voting Board Members
6
Independent Board Members
5
Employees
3
Volunteers
5

Preparer

Preparer
Allen Gilbert CPA
Phone
4252506100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The local follows financial accounting standards board accounting standards codification topic 740, income taxes (topic 740). Topic 740 clarifies the accounting for uncertainty in income taxes. Management evaluated the tax positions of the local and concluded that the local had taken no uncertain tax positions that require adjustments to the financial statements to comply with the provisions of this guidance. Should that status be challenged in the future, the local's tax returns for 2010 and through the current tax years are open for examination by the internal revenue service.”

Raw XML Appendix321 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION TOPIC 740, INCOME TAXES (TOPIC 740). TOPIC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS OF THE LOCAL AND CONCLUDED THAT THE LOCAL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, THE LOCAL'S TAX RETURNS FOR 2010 AND THROUGH THE CURRENT TAX YEARS ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A LOCAL LABOR UNION AND AS SUCH IS MADE UP OF INDIVIDUAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE INDIVIDUAL MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO A VOTE OF THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE BUSINESS MANAGER/SECRETARY TREASURER BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS MADE AVAILABLE TO THE PUBLIC UPON REQUEST
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS FROHLICH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER/SECRETARY TREASUR
ReturnHeader/BusinessOfficerGrp/PhoneNum09072725113
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10OPERATIVE PLASTERERS & CEMENT MASONS LOCAL 867
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0920014692
ReturnHeader/Filer/PhoneNum09072725113
ReturnHeader/Filer/USAddress/AddressLine10825 E 8TH AVE NO 10
ReturnHeader/Filer/USAddress/City0ANCHORAGE
ReturnHeader/Filer/USAddress/State0AK
ReturnHeader/Filer/USAddress/ZIPCode099501
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine103000 NORTHUP WAY SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode098004
ReturnHeader/PreparerPersonGrp/PhoneNum04252506100
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALLEN GILBERT CPA
ReturnHeader/ReturnTs02014-08-13T11:45:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$229,313
Liabilities
$771
Net assets
$228,542
Revenue
$404,307
Expenses
$311,253
Net income
$93,054
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.05$0.02$4.03$3.87$3.51$0.36
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.68$0.01$3.67$3.94$3.22$0.72
2014Detailed filing. Detailed filing data is available for this year.$2.95$0.01$2.94$3.69$3.04$0.66
2013Detailed filing. Detailed filing data is available for this year.$2.29$0.01$2.29$4.04$3.11$0.93
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.00$1.35$3.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.00$1.53$3.84