Civic Intelligence

United Brotherhood of Carpenters & Joiners of America Local No 217

990 • Fiscal year 2014 • EIN 94-3067538

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 10, 2014

1153 Chess DriveRoom/Suite 10094404

(650) 377-0217

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

20th percentile

0.00x

Higher debt load relative to revenue than 20% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

21st percentile

-4.5%

Higher net margin than 21% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

24th percentile

-2.6%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

43rd percentile

1.6%

Faster revenue growth than 43% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Assets

Down

$1,487,583

Down $40,224 (-2.6%) from 2013

Net Assets

Down

$1,487,500

Down $39,724 (-2.6%) from 2013

Liabilities

Down

$83

Down $500 (-86%) from 2013

Revenue

$878,281

No earlier filing loaded for comparison.

Expenses

Down

$918,005

Down $60,890 (-6.2%) from 2013

Net Income

-$39,724

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,583,978Liabilities 2011: $644Net Assets 2011: $1,583,3342011Assets 2012: $1,578,245Liabilities 2012: $97Net Assets 2012: $1,578,1482012Assets 2013: $1,527,807Liabilities 2013: $583Net Assets 2013: $1,527,2242013Assets 2014: $1,487,583Liabilities 2014: $83Net Assets 2014: $1,487,5002014Assets 2015: $1,469,895Liabilities 2015: $445Net Assets 2015: $1,469,4502015Assets 2016: $1,499,481Liabilities 2016: $562Net Assets 2016: $1,498,9192016Assets 2017: $1,645,252Liabilities 2017: $721Net Assets 2017: $1,644,5312017Assets 2018: $1,891,431Liabilities 2018: $2,460Net Assets 2018: $1,888,9712018Assets 2019: $2,271,610Liabilities 2019: $926Net Assets 2019: $2,270,6842019Assets 2020: $2,415,753Liabilities 2020: $174Net Assets 2020: $2,415,5792020Assets 2021: $2,847,068Liabilities 2021: $1,581Net Assets 2021: $2,845,4872021Assets 2022: $2,548,382Liabilities 2022: $840Net Assets 2022: $2,547,5422022Assets 2023: $2,449,376Liabilities 2023: $2,332Net Assets 2023: $2,447,0442023Assets 2024: $2,528,235Liabilities 2024: $12,794Net Assets 2024: $2,515,4412024Assets 2025: $2,485,230Liabilities 2025: $13,678Net Assets 2025: $2,471,5522025

Highlighted filing

2014

Assets$1,487,583
Liabilities$83
Net Assets$1,487,500

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $915,0962011Revenue 2012: $851,233Expenses 2012: $856,419Net Income 2012: -$5,1862012Expenses 2013: $978,8952013Revenue 2014: $878,281Expenses 2014: $918,005Net Income 2014: -$39,7242014Revenue 2015: $816,551Expenses 2015: $834,601Net Income 2015: -$18,0502015Revenue 2016: $1,000,890Expenses 2016: $971,421Net Income 2016: $29,4692016Revenue 2017: $1,199,476Expenses 2017: $1,053,864Net Income 2017: $145,6122017Revenue 2018: $1,230,197Expenses 2018: $985,757Net Income 2018: $244,4402018Revenue 2019: $1,451,881Expenses 2019: $1,070,168Net Income 2019: $381,7132019Revenue 2020: $1,191,579Expenses 2020: $1,053,488Net Income 2020: $138,0912020Revenue 2021: $1,360,182Expenses 2021: $972,340Net Income 2021: $387,8422021Revenue 2022: $1,049,366Expenses 2022: $1,203,856Net Income 2022: -$154,4902022Revenue 2023: $1,161,792Expenses 2023: $1,265,130Net Income 2023: -$103,3382023Revenue 2024: $1,298,408Expenses 2024: $1,333,306Net Income 2024: -$34,8982024Revenue 2025: $1,236,147Expenses 2025: $1,371,753Net Income 2025: -$135,6062025

Highlighted filing

2014

Revenue$878,281
Expenses$918,005
Net Income-$39,724
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 10, 2014
Return Version
2013v3.1
Gross Receipts
$878,281
Mission and Program Overview

Mission

Improve welfare and working conditions of members. Organize workers for economic, moral and social advancement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,527,224$1,487,500▼ $39,724
Land, Buildings, and Equipment, Net$822,318$781,126▼ $41,192
Cash and Non-Interest-Bearing Accounts$324,445$325,045▲ $600
Savings and Temporary Cash Investments$309,044$309,412▲ $368
Investments in Publicly Traded Securities$72,000$72,000→ $0
Total Assets$1,527,807$1,487,583▼ $40,224
Liabilities
Other Liabilities$583$83▼ $500
Total Liabilities$583$83▼ $500
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,527,224$1,487,500▼ $39,724
Total Liabilities and Net Assets / Fund Balance$1,527,807$1,487,583▼ $40,224

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$516,135$969,478$1,485,613
Land$255,617-$255,617
Equipment$9,374$70,357$79,731
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rigoberto LaguardiaTreasurerPT$4,936$4,936
Karl GoekingPresident-$4,171$4,171
Martin MendiblesRecording Se-$3,492$3,492
MICHAEL J O'NEILTrustee-$3,128$3,128
Scott LakeTrustee-$2,814$2,814
Steve MilliganVice Preside-$2,544$2,544
Michael T MurphyConductor-$2,469$2,469
Suez R SherarTrustee-$2,279$2,279
Timothy E BarsyWarden-$1,950$1,950
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$768,269
Investment Income
$383
Other Revenue
$109,629
Change in Net Assets
$-39,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$721,539
Salaries, Compensation, and Employee Benefits$190,166
Grants and Similar Amounts Paid$4,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$367,254
Occupancy---$138,293
Other Salaries and Wages---$101,180
Office Expenses---$51,693
Depreciation Depletion---$47,457
Conferences and Meetings---$32,606
Other Employee Benefits---$31,373
Current Officers, Directors, Trustees, and Key Employees---$27,783
Pension Plan Contributions---$20,840
Fees for Services Legal---$15,885
Fees for Services Accounting---$9,300
Payroll Taxes---$8,990
Grants to Domestic Individuals---$4,500
Other Expenses---$4,201
All Other Expenses---$3,813
Insurance---$2,120
Benefits to Members---$1,800
Information Technology---$385
Advertising---$336
Total Functional Expenses$0$0$0$918,005
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$83
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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, Page 6, Part VI, Line 6

The local has the following categories of membership: 1. Journeymen - members working in the trade paying full dues 2. Apprentices - members learning the skills of the trade paying full dues 3. Non-working - members who are disabled to work paying reduced dues or called for military service paying no dues 4. Retired - members who have retired from the trade paying reduced dues 5. Honorary - members who have retired from the trade with over 50 years of membership paying no dues

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

Members that have rights to elect members of a governing body: a member in "good standing" that has been a member of the local at least 12 consecuti ve months has the right to nominate and vote for the officers of the local union every three years. In order to be in "good standing", members must not be more than 2 months in arrears in the payment of dues.

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

Members in good standing have the right to vote, at the monthly meetings (general membership), in regards to the following recommendations made by the executive board: contributions, conferences and training to be attended by officers, or non-contracted expenses. Members are entitled to question any expense read during the general membership meetings and therefore the expenses could be denied or approved.

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

Filed form is made available to all members of governing board for their review.

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

The salary and compensation paid to all officers is documented and approve d during the membership meetings.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
94-3067538
Phone
6503770217

Signing Officer

Name
Rigoberto Laguardia
Title
Treasurer
Phone
6503770217
Signed
2014-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karl Goeking
Voting Board Members
9
Independent Board Members
0
Employees
13

Preparer

Preparer
Chuck H Ha
Phone
5106320340
Supplemental Narrative

Additional Explanations

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

Provided dispatch services, assisted members with employment related disputes, represented members in contract negotiations, assisted members in advancement of their skills in the trade.

Financial Statement Notes

Schedule D, Page 3, Part X

The local union believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

Raw XML Appendix344 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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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt079731
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0255617
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0255617
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt083
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ALL TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0781126
IRS990ScheduleD/TotalLiabilityAmt083
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED DISPATCH SERVICES, ASSISTED MEMBERS WITH EMPLOYMENT RELATED DISPUTES, REPRESENTED MEMBERS IN CONTRACT NEGOTIATIONS, ASSISTED MEMBERS IN ADVANCEMENT OF THEIR SKILLS IN THE TRADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LOCAL HAS THE FOLLOWING CATEGORIES OF MEMBERSHIP: 1. JOURNEYMEN - MEMBERS WORKING IN THE TRADE PAYING FULL DUES 2. APPRENTICES - MEMBERS LEARNING THE SKILLS OF THE TRADE PAYING FULL DUES 3. NON-WORKING - MEMBERS WHO ARE DISABLED TO WORK PAYING REDUCED DUES OR CALLED FOR MILITARY SERVICE PAYING NO DUES 4. RETIRED - MEMBERS WHO HAVE RETIRED FROM THE TRADE PAYING REDUCED DUES 5. HONORARY - MEMBERS WHO HAVE RETIRED FROM THE TRADE WITH OVER 50 YEARS OF MEMBERSHIP PAYING NO DUES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS THAT HAVE RIGHTS TO ELECT MEMBERS OF A GOVERNING BODY: A MEMBER IN "GOOD STANDING" THAT HAS BEEN A MEMBER OF THE LOCAL AT LEAST 12 CONSECUTI VE MONTHS HAS THE RIGHT TO NOMINATE AND VOTE FOR THE OFFICERS OF THE LOCAL UNION EVERY THREE YEARS. IN ORDER TO BE IN "GOOD STANDING", MEMBERS MUST NOT BE MORE THAN 2 MONTHS IN ARREARS IN THE PAYMENT OF DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS IN GOOD STANDING HAVE THE RIGHT TO VOTE, AT THE MONTHLY MEETINGS (GENERAL MEMBERSHIP), IN REGARDS TO THE FOLLOWING RECOMMENDATIONS MADE BY THE EXECUTIVE BOARD: CONTRIBUTIONS, CONFERENCES AND TRAINING TO BE ATTENDED BY OFFICERS, OR NON-CONTRACTED EXPENSES. MEMBERS ARE ENTITLED TO QUESTION ANY EXPENSE READ DURING THE GENERAL MEMBERSHIP MEETINGS AND THEREFORE THE EXPENSES COULD BE DENIED OR APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FILED FORM IS MADE AVAILABLE TO ALL MEMBERS OF GOVERNING BOARD FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SALARY AND COMPENSATION PAID TO ALL OFFICERS IS DOCUMENTED AND APPROVE D DURING THE MEMBERSHIP MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01527807
IRS990/TotalAssetsEOYAmt01487583
IRS990/TotalAssetsGrp/BOYAmt01527807
IRS990/TotalAssetsGrp/EOYAmt01487583
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0918005
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0583
IRS990/TotalLiabilitiesEOYAmt083
IRS990/TotalLiabilitiesGrp/BOYAmt0583
IRS990/TotalLiabilitiesGrp/EOYAmt083
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01527224
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01487500
IRS990/TotalProgramServiceRevenueAmt0768269
IRS990/TotalReportableCompFromOrgAmt027783
IRS990/TotalRevenueGrp/ExclusionAmt033691
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0844590
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0878281
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01527807
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01487583
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101153 CHESS DR SUITE 100
IRS990/USAddress/City0FOSTER CITY
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode094404
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RIGOBERTO LAGUARDIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06503770217
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine10UNITED BROTHERHOOD OF CARPENTERS &
ReturnHeader/Filer/BusinessName/BusinessNameLine20JOINERS OF AMERICA LOCAL NO 217
ReturnHeader/Filer/BusinessNameControlTxt0UNIT
ReturnHeader/Filer/EIN0943067538
ReturnHeader/Filer/PhoneNum06503770217
ReturnHeader/Filer/USAddress/AddressLine101153 CHESS DRIVE
ReturnHeader/Filer/USAddress/AddressLine20ROOM/SUITE 100
ReturnHeader/Filer/USAddress/City0FOSTER CITY
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode094404
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942607219
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10J H LEE ACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10333 HEGENBERGER RD 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0OAKLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode094621
ReturnHeader/PreparerPersonGrp/PhoneNum05106320340
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHUCK H HA
ReturnHeader/ReturnTs02014-11-11T17:52:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.49$0.01$2.47$1.24$1.37$0.14
2024Detailed filing. Detailed filing data is available for this year.$2.53$0.01$2.52$1.30$1.33$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$1.16$1.27$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.55$0.00$2.55$1.05$1.20$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.85$0.00$2.85$1.36$0.97$0.39
2020Detailed filing. Detailed filing data is available for this year.$2.42$0.00$2.42$1.19$1.05$0.14
2019Detailed filing. Detailed filing data is available for this year.$2.27$0.00$2.27$1.45$1.07$0.38
2018Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$1.23$0.99$0.24
2017Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.64$1.20$1.05$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$1.00$0.97$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.82$0.83$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.88$0.92$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.00$1.53$0.98
2012Summary only. Only limited summary data is available for this year.$1.58$0.00$1.58$0.85$0.86$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.00$1.58$0.92