Civic Intelligence

Op Eng & Partic Emplrs Preappr & Jrnymn Affm Actn Trng of Hawaii

990 • Fiscal year 2014 • EIN 94-1659158

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 05, 2015

1640 South Loop RoadAlameda, CA 94502

(510) 337-3050

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Net Margin

38th percentile

1.8%

Higher net margin than 38% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

4th percentile

$0

Higher top officer pay than 4% of similar nonprofits.

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

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Asset Growth

29th percentile

-0.1%

Faster asset growth than 29% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

83rd percentile

12%

Faster revenue growth than 83% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Down

$10,412,139

Down $12,774 (-0.1%) from 2013

Net Assets

Up

$10,281,575

Up $66,991 (+0.7%) from 2013

Liabilities

Down

$130,564

Down $79,765 (-38%) from 2013

Revenue

Up

$3,274,155

Up $338,254 (+12%) from 2013

Expenses

Down

$3,214,963

Down $134,623 (-4.0%) from 2013

Net Income

Up

$59,192

Up $472,877 (+114%) from 2013

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $11,329,913Liabilities 2010: $705,744Net Assets 2010: $10,624,1692010Assets 2011: $10,930,609Liabilities 2011: $418,132Net Assets 2011: $10,512,4772011Assets 2012: $10,914,694Liabilities 2012: $332,534Net Assets 2012: $10,582,1602012Assets 2013: $10,424,913Liabilities 2013: $210,329Net Assets 2013: $10,214,5842013Assets 2014: $10,412,139Liabilities 2014: $130,564Net Assets 2014: $10,281,5752014Assets 2015: $10,757,503Liabilities 2015: $87,811Net Assets 2015: $10,669,6922015Assets 2016: $11,282,825Liabilities 2016: $263,900Net Assets 2016: $11,018,9252016Assets 2017: $11,313,845Liabilities 2017: $276,339Net Assets 2017: $11,037,5062017Assets 2018: $12,107,456Liabilities 2018: $316,998Net Assets 2018: $11,790,4582018Assets 2019: $13,047,270Liabilities 2019: $241,605Net Assets 2019: $12,805,6652019Assets 2020: $14,797,258Liabilities 2020: $220,738Net Assets 2020: $14,576,5202020Assets 2021: $16,183,334Liabilities 2021: $223,285Net Assets 2021: $15,960,0492021Assets 2022: $16,351,633Liabilities 2022: $422,342Net Assets 2022: $15,929,2912022Assets 2023: $18,310,686Liabilities 2023: $554,880Net Assets 2023: $17,755,8062023Assets 2024: $20,370,196Liabilities 2024: $483,101Net Assets 2024: $19,887,0952024

Highlighted filing

2014

Assets$10,412,139
Liabilities$130,564
Net Assets$10,281,575

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $3,297,760Expenses 2010: $3,612,521Net Income 2010: -$314,7612010Revenue 2011: $3,308,880Expenses 2011: $3,399,350Net Income 2011: -$90,4702011Revenue 2012: $3,316,255Expenses 2012: $3,272,406Net Income 2012: $43,8492012Revenue 2013: $2,935,901Expenses 2013: $3,349,586Net Income 2013: -$413,6852013Revenue 2014: $3,274,155Expenses 2014: $3,214,963Net Income 2014: $59,1922014Revenue 2015: $3,947,462Expenses 2015: $3,480,751Net Income 2015: $466,7112015Revenue 2016: $3,794,691Expenses 2016: $3,466,172Net Income 2016: $328,5192016Revenue 2017: $3,425,199Expenses 2017: $3,455,856Net Income 2017: -$30,6572017Revenue 2018: $4,387,697Expenses 2018: $3,545,558Net Income 2018: $842,1392018Revenue 2019: $4,013,107Expenses 2019: $3,202,392Net Income 2019: $810,7152019Revenue 2020: $3,998,522Expenses 2020: $2,670,922Net Income 2020: $1,327,6002020Revenue 2021: $3,924,725Expenses 2021: $2,704,012Net Income 2021: $1,220,7132021Revenue 2022: $3,898,714Expenses 2022: $2,991,374Net Income 2022: $907,3402022Revenue 2023: $4,493,065Expenses 2023: $3,180,458Net Income 2023: $1,312,6072023Revenue 2024: $5,321,109Expenses 2024: $3,510,384Net Income 2024: $1,810,7252024

Highlighted filing

2014

Revenue$3,274,155
Expenses$3,214,963
Net Income$59,192
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 5, 2015
Return Version
2014v5.0
Gross Receipts
$4,015,615
Mission and Program Overview

Mission

NONE

To provide apprentice and journeyman training to eligible participants

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$10,214,584$10,281,575▲ $66,991
Land, Buildings, and Equipment, Net$8,214,536$7,959,706▼ $254,830
Savings and Temporary Cash Investments$1,034,602$896,856▼ $137,746
Investments in Publicly Traded Securities$837,756$860,841▲ $23,085
Accounts Receivable$217,514$279,288▲ $61,774
Prepaid Expenses and Deferred Charges$62,206$67,565▲ $5,359
Cash and Non-Interest-Bearing Accounts$116$116→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$10,424,913$10,412,139▼ $12,774
Other Assets Total$58,183$347,767▲ $289,584
Liabilities
Accounts Payable and Accrued Expenses$91,597$82,578▼ $9,019
Other Liabilities$118,732$47,986▼ $70,746
Total Liabilities$210,329$130,564▼ $79,765
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,214,584$10,281,575▲ $66,991
Total Liabilities and Net Assets / Fund Balance$10,424,913$10,412,139▼ $12,774

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,286,872$2,075,274$7,362,146
Equipment$819,948$1,692,097$2,512,045
Land$1,756,390-$1,756,390
Other Land Buildings$96,496$242,463$338,959
Leasehold Improvements$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andy RagasaTrustee
Dan RedingTrustee
Gary IwamotoTrustee
Leonard LeongTrustee
Pane MeatogaTrustee
Russ BurnsTrustee
Steve IngersollTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,250,721
Investment Income
$16,089
Other Revenue
$7,345
Change in Net Assets
$59,192

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,274,155
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,799
Total Revenue per Audited Statements
$3,281,954
Total Revenue per Form 990
$3,274,155
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,635,077
Salaries, Compensation, and Employee Benefits$1,579,886
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$974,863
Depreciation Depletion---$448,732
Pension Plan Contributions---$368,041
Office Expenses---$202,174
Insurance---$163,361
Other Employee Benefits---$156,341
Other Expenses---$95,412
Payroll Taxes---$80,641
Fees for Services Legal---$72,796
All Other Expenses---$50,250
Travel---$38,616
Fees for Services Management---$24,536
Fees for Services Accounting---$23,584
Interest---$4,133
Conferences and Meetings---$3,872
Fees for Service Investment Mgmnt Fees---$96
Total Functional Expenses$0$0$0$3,214,963

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,214,963
Total Expenses per Audited Statements$3,214,963
Total Expenses per Form 990$3,214,963
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leases Payable$39,161
Due to Other Trust$8,825
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization delegates control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to the contract administrator.

Form 990, Part VI, Section A, Line 8B

The organization does not have any subcommittees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

Trustees designate the administrator to review the form.

Form 990, 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.

Form 990, Part VI, Section C, Line 19

Thr organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Op Eng & Partic Emplrs Preappr &
EIN
94-1659158
Phone
5103373050
Address
1640 SOUTH LOOP ROAD, ALAMEDA, CA 94502

Signing Officer

Name
Trustee Trustee
Title
Trustee
Phone
5103373050
Signed
2015-11-05
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
0

Preparer

Firm
HEMMING MORSE CPA'S AND CONSULTANTS
Address
155 BOVET ROAD SUITE 600, SAN MATEO, CA 94402
Phone
4158364000
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The board of trustees assumes responsibility for the oversight of the audit of the organization's financial statements and the selection of the independent auditor.

Raw XML Appendix361 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/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt05286872
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02075274
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07362146
IRS990ScheduleD/EquipmentGrp/BookValueAmt0819948
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01692097
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02512045
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03214963
IRS990ScheduleD/LandGrp/BookValueAmt01756390
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01756390
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt07799
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt096496
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0242463
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0338959
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt039161
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO OTHER TRUST
IRS990ScheduleD/RevenueNotReportedAmt07799
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03274155
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07959706
IRS990ScheduleD/TotalExpensesPerForm990Amt03214963
IRS990ScheduleD/TotalLiabilityAmt047986
IRS990ScheduleD/TotalRevenuePerForm990Amt03274155
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03281954
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03214963
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DELEGATES CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS OR TRUSTEES, OR KEY EMPLOYEES TO THE CONTRACT ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY SUBCOMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRUSTEES DESIGNATE THE ADMINISTRATOR TO REVIEW THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE QUARTERLY BOARD MEETINGS PROVIDE AN OFFICIAL VENUE FOR OFFICERS, DIRECTORS, AND TRUSTEES TO DISCLOSE SUCH INTERESTS THAT COULD GIVE RISE TO CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THR ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt010424913
IRS990/TotalAssetsEOYAmt010412139
IRS990/TotalAssetsGrp/BOYAmt010424913
IRS990/TotalAssetsGrp/EOYAmt010412139
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/TotalAmt03214963
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0210329
IRS990/TotalLiabilitiesEOYAmt0130564
IRS990/TotalLiabilitiesGrp/BOYAmt0210329
IRS990/TotalLiabilitiesGrp/EOYAmt0130564
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010214584
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010281575
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt03250721
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt020845
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03253310
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03274155
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010424913
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010412139
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt038616
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01640 SOUTH LOOP ROAD
IRS990/USAddress/CityNm0ALAMEDA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094502
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TRUSTEE TRUSTEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05103373050
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OP ENG & PARTIC EMPLRS PREAPPR &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JRNYMN AFFM ACTN TRNG OF HAWAII
ReturnHeader/Filer/BusinessNameControlTxt0OPEN
ReturnHeader/Filer/EIN0941659158
ReturnHeader/Filer/PhoneNum05103373050
ReturnHeader/Filer/USAddress/AddressLine1Txt01640 SOUTH LOOP ROAD
ReturnHeader/Filer/USAddress/CityNm0ALAMEDA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094502
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300702322
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEMMING MORSE CPA'S AND CONSULTANTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0155 BOVET ROAD SUITE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN MATEO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094402
ReturnHeader/PreparerPersonGrp/PhoneNum04158364000
ReturnHeader/ReturnTs02015-11-12T17:16:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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.$20.4$0.48$19.9$5.32$3.51$1.81
2023Detailed filing. Detailed filing data is available for this year.$18.3$0.55$17.8$4.49$3.18$1.31
2022Detailed filing. Detailed filing data is available for this year.$16.4$0.42$15.9$3.90$2.99$0.91
2021Detailed filing. Detailed filing data is available for this year.$16.2$0.22$16.0$3.92$2.70$1.22
2020Detailed filing. Detailed filing data is available for this year.$14.8$0.22$14.6$4.00$2.67$1.33
2019Detailed filing. Detailed filing data is available for this year.$13.0$0.24$12.8$4.01$3.20$0.81
2018Detailed filing. Detailed filing data is available for this year.$12.1$0.32$11.8$4.39$3.55$0.84
2017Detailed filing. Detailed filing data is available for this year.$11.3$0.28$11.0$3.43$3.46$0.03
2016Detailed filing. Detailed filing data is available for this year.$11.3$0.26$11.0$3.79$3.47$0.33
2015Detailed filing. Detailed filing data is available for this year.$10.8$0.09$10.7$3.95$3.48$0.47
2014Detailed filing. Detailed filing data is available for this year.$10.4$0.13$10.3$3.27$3.21$0.06
2013Summary only. Only limited summary data is available for this year.$10.4$0.21$10.2$2.94$3.35$0.41
2012Summary only. Only limited summary data is available for this year.$10.9$0.33$10.6$3.32$3.27$0.04
2011Summary only. Only limited summary data is available for this year.$10.9$0.42$10.5$3.31$3.40$0.09
2010Summary only. Only limited summary data is available for this year.$11.3$0.71$10.6$3.30$3.61$0.31