Civic Intelligence

Op Eng & Participating Emp Pre-Appren

990 • Fiscal year 2018 • EIN 94-1542942

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 03, 2019

1600 Harbor Bay Pkwy Ste 200Alameda, CA 94502

(510) 671-8800

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.11x

Higher debt load relative to assets than 33% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

38th percentile

0.19x

Higher debt load relative to revenue than 38% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

42nd percentile

$221,411

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Asset Growth

87th percentile

21%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

75th percentile

17%

Faster revenue growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Assets

Up

$33,879,723

Up $5,921,002 (+21%) from 2017

Net Assets

Up

$30,250,672

Up $5,635,478 (+23%) from 2017

Liabilities

Up

$3,629,051

Up $285,524 (+8.5%) from 2017

Revenue

Up

$19,553,409

Up $2,830,252 (+17%) from 2017

Expenses

Up

$13,809,411

Up $379,079 (+2.8%) from 2017

Net Income

Up

$5,743,998

Up $2,451,173 (+74%) from 2017

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $21,514,440Liabilities 2010: $133,132Net Assets 2010: $21,381,3082010Assets 2011: $22,687,541Liabilities 2011: $131,776Net Assets 2011: $22,555,7652011Assets 2012: $23,742,294Liabilities 2012: $737,294Net Assets 2012: $23,005,0002012Assets 2013: $23,246,943Liabilities 2013: $589,647Net Assets 2013: $22,657,2962013Assets 2014: $23,116,724Liabilities 2014: $777,748Net Assets 2014: $22,338,9762014Assets 2015: $23,142,346Liabilities 2015: $740,213Net Assets 2015: $22,402,1332015Assets 2016: $23,974,603Liabilities 2016: $2,659,828Net Assets 2016: $21,314,7752016Assets 2017: $27,958,721Liabilities 2017: $3,343,527Net Assets 2017: $24,615,1942017Assets 2018: $33,879,723Liabilities 2018: $3,629,051Net Assets 2018: $30,250,6722018Assets 2019: $40,020,847Liabilities 2019: $2,330,518Net Assets 2019: $37,690,3292019Assets 2020: $48,253,311Liabilities 2020: $2,601,963Net Assets 2020: $45,651,3482020Assets 2021: $54,508,711Liabilities 2021: $2,127,444Net Assets 2021: $52,381,2672021Assets 2022: $60,178,633Liabilities 2022: $2,209,688Net Assets 2022: $57,968,9452022Assets 2023: $69,409,096Liabilities 2023: $2,209,065Net Assets 2023: $67,200,0312023Assets 2024: $78,473,510Liabilities 2024: $2,187,203Net Assets 2024: $76,286,3072024

Highlighted filing

2018

Assets$33,879,723
Liabilities$3,629,051
Net Assets$30,250,672

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2010: $8,117,415Expenses 2010: $9,590,658Net Income 2010: -$1,473,2432010Revenue 2011: $9,124,097Expenses 2011: $8,204,218Net Income 2011: $919,8792011Revenue 2012: $8,764,806Expenses 2012: $8,550,956Net Income 2012: $213,8502012Revenue 2013: $9,381,959Expenses 2013: $9,563,056Net Income 2013: -$181,0972013Revenue 2014: $9,834,081Expenses 2014: $9,956,022Net Income 2014: -$121,9412014Revenue 2015: $11,734,145Expenses 2015: $11,649,894Net Income 2015: $84,2512015Revenue 2016: $12,824,618Expenses 2016: $14,059,130Net Income 2016: -$1,234,5122016Revenue 2017: $16,723,157Expenses 2017: $13,430,332Net Income 2017: $3,292,8252017Revenue 2018: $19,553,409Expenses 2018: $13,809,411Net Income 2018: $5,743,9982018Revenue 2019: $21,337,860Expenses 2019: $14,059,843Net Income 2019: $7,278,0172019Revenue 2020: $20,451,619Expenses 2020: $12,697,071Net Income 2020: $7,754,5482020Revenue 2021: $21,288,899Expenses 2021: $14,168,709Net Income 2021: $7,120,1902021Revenue 2022: $23,060,125Expenses 2022: $16,049,817Net Income 2022: $7,010,3082022Revenue 2023: $24,648,064Expenses 2023: $17,362,822Net Income 2023: $7,285,2422023Revenue 2024: $26,409,018Expenses 2024: $17,901,142Net Income 2024: $8,507,8762024

Highlighted filing

2018

Revenue$19,553,409
Expenses$13,809,411
Net Income$5,743,998
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 3, 2019
Return Version
2018v3.1
Gross Receipts
$37,109,992
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$24,615,194$30,250,672▲ $5,635,478
Land, Buildings, and Equipment, Net$15,893,808$17,369,279▲ $1,475,471
Investments in Publicly Traded Securities$3,602,848$7,960,821▲ $4,357,973
Cash and Non-Interest-Bearing Accounts$2,361,033$4,378,166▲ $2,017,133
Accounts Receivable$4,847,279$3,301,883▼ $1,545,396
Savings and Temporary Cash Investments$252,585$375,570▲ $122,985
Prepaid Expenses and Deferred Charges$188,612$289,555▲ $100,943
Pledges and Grants Receivable$409,388$204,449▼ $204,939
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$27,958,721$33,879,723▲ $5,921,002
Other Assets Total$403,168$0▼ $403,168
Liabilities
Accounts Payable and Accrued Expenses$1,957,308$1,840,089▼ $117,219
Other Liabilities$1,386,219$1,788,962▲ $402,743
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,343,527$3,629,051▲ $285,524
Net Assets / Fund Balance
Total Net Assets Fund Balance$24,615,194$30,250,672▲ $5,635,478
Total Liabilities and Net Assets / Fund Balance$27,958,721$33,879,723▲ $5,921,002

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,100,130$13,788,394$22,888,524
Land$5,354,492-$5,354,492
Buildings$2,171,455$191,390$2,362,845
Leasehold Improvements$238,101$1,895,293$2,133,394
Other Land Buildings$505,101$739,501$1,244,602
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tammy CastilloDirector of ApprenticeshipFT$149,868$71,543$221,411
Darryle MausethInstructorFT$134,819$71,543$206,362
Gregory GassawayGeneral SuperintendentFT$122,951$71,543$194,494
Douglas AlbrightSenior CoordinatorFT$122,877$71,543$194,420
Catherine LyttleSenior CoordinatorFT$122,846$71,543$194,389

Board Members and Trustees

NameTitle
James MurrayCo-chairman
Russell BurnsCo-chairman
Dan RedingTrustee
David HarrisonTrustee
Fg CrosthwaiteTrustee
Frank WilliamsTrustee
James SullivanTrustee
Justin DistonTrustee
Kevin AlbaneseTrustee
Nate TuckerTrustee
Patty Dutra BruceTrustee
Steve IngersollTrustee
Thomas HolsmanTrustee
Tom SqueriTrustee
Richard PiomboTRUSTEE (Former)
Steve ClarkTRUSTEE (Former)

Highest Paid Contractors

ContractorServicesLocationCompensation
Mpsa INCVarious Services1620 S LOOP RD, Alameda, CA 94502$300,000
Zeniththird party admin1600 HARBOR BAY PKWY, Alameda, CA 94502$123,991
Revenue and Support

Revenue Composition

Contributions and Grants
$204,449
Program Service Revenue
$18,283,370
Investment Income
$184,873
Other Revenue
$880,717
Change in Net Assets
$5,743,998

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,553,409
Revenue Not Reported on Form 990
$-108,520
Total Revenue per Audited Statements
$19,444,889
Total Revenue per Form 990
$19,553,409
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,957,529
Other Expenses$6,851,882
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,037,817$0$0$4,037,817
Pension Plan Contributions$1,655,290$0$0$1,655,290
Depreciation Depletion$1,628,950$0$0$1,628,950
All Other Expenses$1,585,942--$1,585,942
Other Employee Benefits$952,681$0$0$952,681
Insurance$0$413,795$0$413,795
Other Expenses$393,497$0$0$393,497
Payroll Taxes$311,741$0$0$311,741
Office Expenses$248,008$0$0$248,008
Occupancy$198,040$0$0$198,040
Travel$162,828$0$0$162,828
Fees for Services Management$0$123,991$0$123,991
Conferences and Meetings$91,758$0$0$91,758
Advertising$0$54,692$0$54,692
Fees for Services Legal$0$46,892$0$46,892
Fees for Services Accounting$0$37,950$0$37,950
Information Technology$0$20,538$0$20,538
Fees for Services Other-$18,679-$18,679
Fees for Service Investment Mgmnt Fees$0$16,829$0$16,829
Total Functional Expenses$13,076,045$733,366$0$13,809,411

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,809,411
Total Expenses per Audited Statements$13,809,411
Total Expenses per Form 990$13,809,411
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Due to Mpsa$1,176,672
Due to Mpsa Inc$427,859
Vacation Payable$127,993
Due to Other Trusts$30,420
Payable for Investments Purchased$26,018
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Op Eng & Participating Emp Pre-appren
EIN
94-1542942
In Care Of
% ZENITH AMERICAN SOLUTIONS
Phone
5106718800
Address
1600 HARBOR BAY PKWY STE 200, ALAMEDA, CA 94502

Signing Officer

Name
Russell Burns
Title
Co-chairman
Phone
5106718800
Signed
2019-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell Burns
Formed
1969
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
53
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
TWO EMBARCADERO CTR STE 2280, SAN FRANCISCO, CA 94111-3916
Preparer
Catherine Gardner
Phone
4159563600
Supplemental Narrative

Additional Explanations

PART I, lINE 1 AND PART III, LINE 1:

TO PROVIDE TRAINING PROGRAMS FOR PRE-APPRENTICES, APPRENTICES AND JOURNEYMAN COVERED UNDER THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE UNION AND EMPLOYERS. PART VI, SECTION A, LINE 1A: THE LABOR TRUSTEES AND MANAGEMENT TRUSTEES ARE THE TWO SEGMENTS OF THE GOVERNING BODY. EACH MEMBER OF THE GOVERNING BODY HAS THE POWER TO VOTE ON ALL MATTERS, HOWEVER, THE VOTES WITHIN EACH SEGMENT ARE ACCUMULATED AND A UNIT VOTE IS DETERMINED BASED ON THE MAJORITY OF VOTES WITHIN EACH SEGMENT. PART VI, SECTION A, LINE 8B: THE PLAN DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. PART VI, SECTION B, LINE 11: THE PLAN'S FORM 990 IS AVAILABLE ON THE TRUSTEE WEBSITE FOR REVIEW PRIOR TO FILING. PART VI, SECTION B, LINE 12C: THE QUARTERLY BOARD MEETINGS PROVIDE AN OFFICIAL VENUE FOR OFFICERS, DIRECTORS AND TRUSTEES TO DISCLOSE SUCH INTERESTS THAT COULD GIVE RISE TO CONFLICT. PART VI, SECTION C, LINE 19: THE PLAN MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO PARTICIPANTS UPON REQUEST. Operating Engineers Local No. 3, a party to the collective bargaining agreement, is a contributing employer to the Plan. In addition, Local No. 3 provides fringe benefit and collection services to the Plan and is reimbursed by the Plan for salaries and related costs, travel, rental facilities, supplies and data processing at a percentage rate of actual expenses as stated in the Services Agreement between the Plan and Local No. 3. Reimbursements by the Plan were $1,255,466 for the year ended December 31, 2018.

Form 990 Part IX Line 24 - Other Expenses

Description:equipment supplies total expenses:215547 program services:215547 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:outside training expenses total expenses:123493 program services:123493 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:completion ceremonies total expenses:1159 program services:1159 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:miscellaneous expenses total expenses:39180 program services:39180 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:diesel fuel total expenses:377020 program services:377020 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:cafeteria food total expenses:319853 program services:319853 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:interest exp. Withdrawl liab. Total expenses:27228 program services:27228 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:mpsa expenses total expenses:182462 program services:182462 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:mpsa inc expenses total expenses:300000 program services:300000 management and general:fundraising:

Financial Statement Notes

PART X, LINE 2:

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 if the Plan has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES MURRAY
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5CO-CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6CO-CHAIRMAN
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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/TitleTxt16DIRECTOR OF APPRENTICESHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt17General Superintendent
IRS990/Form990PartVIISectionAGrp/TitleTxt18SENIOR COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19SENIOR COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20INSTRUCTOR
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$78.5$2.19$76.3$26.4$17.9$8.51
2023Summary only. Only limited summary data is available for this year.$69.4$2.21$67.2$24.6$17.4$7.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$60.2$2.21$58.0$23.1$16.0$7.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$54.5$2.13$52.4$21.3$14.2$7.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.3$2.60$45.7$20.5$12.7$7.75
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.0$2.33$37.7$21.3$14.1$7.28
2018Detailed filing. Detailed filing data is available for this year.$33.9$3.63$30.3$19.6$13.8$5.74
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.0$3.34$24.6$16.7$13.4$3.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.0$2.66$21.3$12.8$14.1$1.23
2015Summary only. Only limited summary data is available for this year.$23.1$0.74$22.4$11.7$11.6$0.08
2014Summary only. Only limited summary data is available for this year.$23.1$0.78$22.3$9.83$9.96$0.12
2013Summary only. Only limited summary data is available for this year.$23.2$0.59$22.7$9.38$9.56$0.18
2012Summary only. Only limited summary data is available for this year.$23.7$0.74$23.0$8.76$8.55$0.21
2011Summary only. Only limited summary data is available for this year.$22.7$0.13$22.6$9.12$8.20$0.92
2010Summary only. Only limited summary data is available for this year.$21.5$0.13$21.4$8.12$9.59$1.47