Civic Intelligence

Plumbing Heating Cooling Contractors of Nevada

990 • Fiscal year 2021 • EIN 94-2741731

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 04, 2022

271 Sunpac AvenueHenderson, NV 89011

(702) 252-0166

Siviq Scores

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

Liabilities / Assets

31st percentile

0.01x

Higher debt load relative to assets than 31% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Net Margin

44th percentile

8.6%

Higher net margin than 44% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Asset Growth

31st percentile

4.0%

Faster asset growth than 31% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

65th percentile

19%

Faster revenue growth than 65% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$652,310

Up $24,815 (+4.0%) from 2020

Net Assets

Up

$647,746

Up $24,297 (+3.9%) from 2020

Liabilities

Up

$4,564

Up $518 (+13%) from 2020

Revenue

Up

$283,215

Up $45,303 (+19%) from 2020

Expenses

Up

$258,918

Up $22,075 (+9.3%) from 2020

Net Income

Up

$24,297

Up $23,228 (+2173%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,218,589Liabilities 2010: $1,356Net Assets 2010: $1,217,2332010Assets 2011: $1,120,709Liabilities 2011: $11,199Net Assets 2011: $1,109,5102011Assets 2012: $898,818Liabilities 2012: $419Net Assets 2012: $898,3992012Assets 2013: $826,991Liabilities 2013: $1,034Net Assets 2013: $825,9572013Assets 2014: $822,730Liabilities 2014: $4,918Net Assets 2014: $817,8122014Assets 2015: $816,496Liabilities 2015: $5,402Net Assets 2015: $811,0942015Assets 2016: $828,160Liabilities 2016: $3,521Net Assets 2016: $824,6392016Assets 2017: $823,660Liabilities 2017: $12,168Net Assets 2017: $811,4922017Assets 2018: $681,114Liabilities 2018: $11,535Net Assets 2018: $669,5792018Assets 2019: $624,536Liabilities 2019: $2,156Net Assets 2019: $622,3802019Assets 2020: $627,495Liabilities 2020: $4,046Net Assets 2020: $623,4492020Assets 2021: $652,310Liabilities 2021: $4,564Net Assets 2021: $647,7462021Assets 2022: $647,798Liabilities 2022: $11,321Net Assets 2022: $636,4772022Assets 2023: $1,753,215Liabilities 2023: $96,556Net Assets 2023: $1,656,6592023

Highlighted filing

2021

Assets$652,310
Liabilities$4,564
Net Assets$647,746

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $291,8852010Expenses 2011: $265,9652011Revenue 2012: $130,517Expenses 2012: $341,628Net Income 2012: -$211,1112012Revenue 2013: $91,399Expenses 2013: $163,841Net Income 2013: -$72,4422013Revenue 2014: $129,470Expenses 2014: $137,615Net Income 2014: -$8,1452014Revenue 2015: $130,263Expenses 2015: $136,981Net Income 2015: -$6,7182015Revenue 2016: $160,958Expenses 2016: $147,413Net Income 2016: $13,5452016Revenue 2017: $186,580Expenses 2017: $199,727Net Income 2017: -$13,1472017Revenue 2018: $249,873Expenses 2018: $157,794Net Income 2018: $92,0792018Revenue 2019: $209,983Expenses 2019: $257,182Net Income 2019: -$47,1992019Revenue 2020: $237,912Expenses 2020: $236,843Net Income 2020: $1,0692020Revenue 2021: $283,215Expenses 2021: $258,918Net Income 2021: $24,2972021Revenue 2022: $279,942Expenses 2022: $291,211Net Income 2022: -$11,2692022Revenue 2023: $1,365,154Expenses 2023: $344,972Net Income 2023: $1,020,1822023

Highlighted filing

2021

Revenue$283,215
Expenses$258,918
Net Income$24,297
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 4, 2022
Return Version
2021v4.0
Gross Receipts
$313,042
Mission and Program Overview

Mission

Promotion, advancement, education and training of the plumbing industry for the protection of the environment and the health, safety and comfort of society.

Promotion, advancement, education and training of the plumbing industry for the protection.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$623,449$647,746▲ $24,297
Savings and Temporary Cash Investments$292,426$293,255▲ $829
Land, Buildings, and Equipment, Net$261,406$250,166▼ $11,240
Cash and Non-Interest-Bearing Accounts$53,022$71,544▲ $18,522
Accounts Receivable$18,386$37,345▲ $18,959
Total Assets$627,495$652,310▲ $24,815
Other Assets Total$2,255--
Liabilities
Other Liabilities$3,695$3,178▼ $517
Accounts Payable and Accrued Expenses$351$1,386▲ $1,035
Total Liabilities$4,046$4,564▲ $518
Net Assets / Fund Balance
Total Net Assets Fund Balance$623,449$647,746▲ $24,297
Total Liabilities and Net Assets / Fund Balance$627,495$652,310▲ $24,815

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$247,500$82,500$330,000
Other Land Buildings$2,666$104,071$106,737
Compensation and Service Providers

Board Members and Trustees

NameTitle
Howard ArataPresident
Mario IannucciSecretary/tr
Michael EignerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$35,725
Program Service Revenue
$208,702
Investment Income
$830
Other Revenue
$37,958
All Other Contributions
$35,725
Change in Net Assets
$24,297

Audited Revenue Reconciliation

Revenue per Audited Statements
$283,215
Total Revenue per Audited Statements
$283,215
Total Revenue per Form 990
$283,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,860
Salaries, Compensation, and Employee Benefits$124,058
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$113,930--$113,930
All Other Expenses$26,812--$26,812
Conferences and Meetings$13,814--$13,814
Depreciation Depletion$11,240--$11,240
Payroll Taxes$10,128--$10,128
Other Expenses$8,976--$8,976
Information Technology$7,389--$7,389
Insurance$5,417--$5,417
Fees for Services Accounting-$1,300-$1,300
Office Expenses$985--$985
Advertising$728--$728
Fees for Services Other-$694-$694
Fees for Services Legal-$300-$300
Total Functional Expenses$256,624$2,294$0$258,918

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$258,918
Total Expenses per Audited Statements$258,918
Total Expenses per Form 990$258,918
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$37,785
Fundraising Direct Expenses$29,827
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Food Sales$37,785$37,785$29,827$7,958
Total Events$37,785$37,785$29,827$7,958
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Liabilities$2,661
Payroll Liabilities$517
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 6

The organization is a "membership organization".

Form 990, Page 6, Part VI, Line 7A

The members of the organization elect directors and officers.

Form 990, Page 6, Part VI, Line 11B

The organization will provide copies of the tax return to all members at its next board meeting.

Form 990, Page 6, Part VI, Line 12C

The board of directors regularly reviews employees and volunteers of the organization.

Form 990, Page 6, Part VI, Line 15A

The employees compensation package is reviewed annually. The committee appointed by the board evaluates and approves.

Form 990, Page 6, Part VI, Line 15B

The employees compensation package is reviewed annually. The committee appointed by the board evaluates and approves.

Form 990, Page 6, Part VI, Line 19

These documents are made available to the public/members upon request.

Filing and Contact Details

Filer

Filer Name
Plumbing Heating Cooling
EIN
94-2741731
Phone
7022520166
Address
271 SUNPAC AVENUE, HENDERSON, NV 89011

Signing Officer

Name
Mario Iannucci
Title
Secretary/treasurer
Phone
7022520166
Signed
2022-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Howard Arata
Formed
1980
Legal Domicile
Nv
Voting Board Members
3
Independent Board Members
3
Employees
3

Preparer

Firm
SWAN & GARDINER CPA'S LLC
Address
9005 W SAHARA AVE, LAS VEGAS, NV 89117
Preparer
Matthew H Swan
Phone
7028699700
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Improve quality of plumbing industry in las vegas and nevada through publications, seminars and various communications with members and the public.

Form 990, Part IX, Line 24E

Bad debt 6,788 0 0 repair & maintenance 4,261 0 0 credit card fees 3,971 0 0 property taxes 3,633 0 0 awards, plaques & gifts 3,179 0 0 equipment & maintenance 2,674 0 0 reimbursed expenses 1,748 0 0 misc expenses 410 0 0 bank charges 122 0 0 donation 26 0 0 total 26,812 0 0

Raw XML Appendix332 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/ExplanationTxt1THE ORGANIZATION IS A "MEMBERSHIP ORGANIZATION".
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF THE ORGANIZATION ELECT DIRECTORS AND OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WILL PROVIDE COPIES OF THE TAX RETURN TO ALL MEMBERS AT ITS NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REGULARLY REVIEWS EMPLOYEES AND VOLUNTEERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EMPLOYEES COMPENSATION PACKAGE IS REVIEWED ANNUALLY. THE COMMITTEE APPOINTED BY THE BOARD EVALUATES AND APPROVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EMPLOYEES COMPENSATION PACKAGE IS REVIEWED ANNUALLY. THE COMMITTEE APPOINTED BY THE BOARD EVALUATES AND APPROVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THESE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC/MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BAD DEBT 6,788 0 0 REPAIR & MAINTENANCE 4,261 0 0 CREDIT CARD FEES 3,971 0 0 PROPERTY TAXES 3,633 0 0 AWARDS, PLAQUES & GIFTS 3,179 0 0 EQUIPMENT & MAINTENANCE 2,674 0 0 REIMBURSED EXPENSES 1,748 0 0 MISC EXPENSES 410 0 0 BANK CHARGES 122 0 0 DONATION 26 0 0 TOTAL 26,812 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NV
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0627495
IRS990/TotalAssetsEOYAmt0652310
IRS990/TotalAssetsGrp/BOYAmt0627495
IRS990/TotalAssetsGrp/EOYAmt0652310
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt035725
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02294
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0256624
IRS990/TotalFunctionalExpensesGrp/TotalAmt0258918
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04046
IRS990/TotalLiabilitiesEOYAmt04564
IRS990/TotalLiabilitiesGrp/BOYAmt04046
IRS990/TotalLiabilitiesGrp/EOYAmt04564
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0623449
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0647746
IRS990/TotalProgramServiceRevenueAmt0208702
IRS990/TotalRevenueGrp/ExclusionAmt07958
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0239532
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0283215
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0627495
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0652310
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0PHCCNV.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIO IANNUCCI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07022520166
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBING HEATING COOLING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONTRACTORS OF NEVADA
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0942741731
ReturnHeader/Filer/PhoneNum07022520166
ReturnHeader/Filer/USAddress/AddressLine1Txt0271 SUNPAC AVENUE
ReturnHeader/Filer/USAddress/CityNm0HENDERSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089011
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0880384266
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWAN & GARDINER CPA'S LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09005 W SAHARA AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAS VEGAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089117
ReturnHeader/PreparerPersonGrp/PhoneNum07028699700
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW H SWAN
ReturnHeader/ReturnTs02022-09-07T12:45:35-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARIO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LANNUCCI
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.75$0.10$1.66$1.37$0.34$1.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.01$0.64$0.28$0.29$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.28$0.26$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.00$0.62$0.24$0.24$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.00$0.62$0.21$0.26$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.01$0.67$0.25$0.16$0.09
2017Summary only. Only limited summary data is available for this year.$0.82$0.01$0.81$0.19$0.20$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.00$0.82$0.16$0.15$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.01$0.81$0.13$0.14$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.13$0.14$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.09$0.16$0.07
2012Summary only. Only limited summary data is available for this year.$0.90$0.00$0.90$0.13$0.34$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.01$1.11$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$0.29