Civic Intelligence

Refrigeration and Air Conditioning Training Trust

990 • Fiscal year 2015 • EIN 94-6087604

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 21, 2016

Organization ProfileN/A

View Organization Page

1233 Alpine Road No 200Walnut Creek, CA 94596

(925) 932-0424

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

98th percentile

91%

Higher net margin than 98% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

28th percentile

$72,000

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

84th percentile

20%

Faster asset growth than 84% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

50th percentile

3.6%

Faster revenue growth than 50% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets6th percentile

Assets

Flat

$5,298,504

Flat from 2015

Net Assets

Flat

$5,298,504

Flat from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue6th percentileNet Margin98th percentile

Revenue

Flat

$963,917

Flat from 2015

Expenses

Flat

$86,088

Flat from 2015

Net Income

Flat

$877,829

Flat from 2015

Historical Trend

Balance Sheet Trend

Asset Growth84th percentile

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

$15M$10M$5.0M$0Assets 2010: $975,825Liabilities 2010: $0Net Assets 2010: $975,8252010Assets 2011: $1,329,268Liabilities 2011: $0Net Assets 2011: $1,329,2682011Assets 2012: $2,367,826Liabilities 2012: $0Net Assets 2012: $2,367,8262012Assets 2013: $3,568,790Liabilities 2013: $0Net Assets 2013: $3,568,7902013Assets 2014: $4,417,554Liabilities 2014: $0Net Assets 2014: $4,417,5542014Assets 2015: $5,298,504Liabilities 2015: $0Net Assets 2015: $5,298,5042015Assets 2015: $5,298,504Liabilities 2015: $0Net Assets 2015: $5,298,5042015Assets 2016: $5,881,308Liabilities 2016: $0Net Assets 2016: $5,881,3082016Assets 2017: $6,580,877Liabilities 2017: $0Net Assets 2017: $6,580,8772017Assets 2018: $7,460,478Liabilities 2018: $0Net Assets 2018: $7,460,4782018Assets 2019: $8,746,982Liabilities 2019: $0Net Assets 2019: $8,746,9822019Assets 2020: $9,743,922Liabilities 2020: $0Net Assets 2020: $9,743,9222020Assets 2021: $10,248,114Liabilities 2021: $0Net Assets 2021: $10,248,1142021Assets 2022: $10,410,169Liabilities 2022: $0Net Assets 2022: $10,410,1692022Assets 2023: $11,417,653Liabilities 2023: $0Net Assets 2023: $11,417,6532023Assets 2024: $11,925,097Liabilities 2024: $0Net Assets 2024: $11,925,0972024

Highlighted filing

2015

Assets$5,298,504
Liabilities$0
Net Assets$5,298,504
Open 2015 Filing

Operations Trend

Revenue Growth50th percentile

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

$1.5M$1.0M$500K$0Revenue 2010: $244,717Expenses 2010: $115,954Net Income 2010: $128,7632010Expenses 2011: $103,6982011Expenses 2012: $72,3422012Revenue 2013: $1,287,278Expenses 2013: $86,314Net Income 2013: $1,200,9642013Revenue 2014: $930,658Expenses 2014: $81,894Net Income 2014: $848,7642014Revenue 2015: $963,917Expenses 2015: $86,088Net Income 2015: $877,8292015Revenue 2015: $963,917Expenses 2015: $86,088Net Income 2015: $877,8292015Revenue 2016: $689,678Expenses 2016: $95,665Net Income 2016: $594,0132016Revenue 2017: $822,156Expenses 2017: $83,209Net Income 2017: $738,9472017Revenue 2018: $930,286Expenses 2018: $55,631Net Income 2018: $874,6552018Revenue 2019: $1,410,543Expenses 2019: $222,513Net Income 2019: $1,188,0302019Revenue 2020: $1,235,874Expenses 2020: $122,637Net Income 2020: $1,113,2372020Revenue 2021: $885,212Expenses 2021: $107,859Net Income 2021: $777,3532021Revenue 2022: $709,787Expenses 2022: $102,498Net Income 2022: $607,2892022Revenue 2023: $567,849Expenses 2023: $200,806Net Income 2023: $367,0432023Revenue 2024: $954,231Expenses 2024: $471,254Net Income 2024: $482,9772024

Highlighted filing

2015

Revenue$963,917
Expenses$86,088
Net Income$877,829
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 21, 2016
Return Version
2015v2.1
Gross Receipts
$963,917
Mission and Program Overview

Mission

Provide training to refrigeration apprentices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,378,996$4,259,946▲ $880,950
Savings and Temporary Cash Investments$2,372,861$2,273,206▼ $99,655
Cap Stk Tr Prin Current Funds$1,038,558$1,038,558→ $0
Cash and Non-Interest-Bearing Accounts$81,832$593,486▲ $511,654
Land, Buildings, and Equipment, Net$587,979$587,979→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$4,417,554$5,298,504▲ $880,950
Other Assets Total$1,374,882$1,843,833▲ $468,951
Liabilities
Accounts Payable and Accrued Expenses$0--
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,417,554$5,298,504▲ $880,950
Total Liabilities and Net Assets / Fund Balance$4,417,554$5,298,504▲ $880,950

Asset Categories

AssetBook ValueDepreciationBasis
Land$587,979-$587,979
Other Assets Org$1,843,833--
Compensation and Service Providers
Top Officer Pay28th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard L MilsnerTrusteePT$72,000$72,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$962,682
Investment Income
$1,235
Other Revenue
$0
Change in Net Assets
$877,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,088
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$72,000-$72,000
Fees for Services Accounting-$9,123-$9,123
Fees for Services Other-$4,000-$4,000
Other Expenses-$75-$75
Total Functional Expenses$0$86,088$0$86,088
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Richard MilsnerRichard Milsner, Owner of Mgmt Company, Is a Trustee of the OrganizationTHE ORGANIZATION PAID RICHARD MILSNER'S COMPANY $72,000 DURING THE TAX YEAR TO MANAGE THE ORGANIZATION.No$72,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The form 990 is reviewed by the organization's trustee. The organization retained a professional accounting firm to prepare the tax return, which is reviewed by the trustee prior to filing.”

Form 990, Part VI, Section C, Line 19

“The financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Refrigeration & Air Conditioning
EIN
94-6087604
Phone
9259320424
Address
1233 ALPINE ROAD NO 200, WALNUT CREEK, CA 94596

Signing Officer

Name
Richard L Milsner
Title
Trustee
Phone
9259320424
Signed
2016-03-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard L Milsner
Formed
1965
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Dzh Phillips Llp
Address
135 MAIN STREET 9TH FLOOR, SAN FRANCISCO, CA 94105-1815
Preparer
H Kimberly Zydel
Phone
4157812500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Outstanding checks 3,121.”

Raw XML Appendix322 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE TRAINING TO REFRIGERATION APPRENTICES.
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RICHARD L MILSNER CONTROLLER
IRS990/BooksInCareOfDetail/PhoneNum09259320424
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01233 ALPINE ROAD SUITE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0WALNUT CREEK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094596
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IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
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IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0REFRIGERATION & AIR CONDITIONING TRAINING
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt072000
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
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IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0963917
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
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IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0587979
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IRS990/LandBldgEquipCostOrOtherBssAmt0587979
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE TRAINING TO REFRIGERATION APPRENTICES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04417554
IRS990/NetAssetsOrFundBalancesEOYAmt05298504
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IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt175
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IRS990/OtherExpensesGrp/TotalAmt175
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProfessionalFundraisingInd00
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02229
IRS990/PYOtherExpensesAmt081894
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IRS990/PYProgramServiceRevenueAmt0928429
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IRS990/PYTotalExpensesAmt081894
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IRS990/PYTotalRevenueAmt0930658
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0877829
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IRS990/RelatedOrganizationCtrlEntInd00
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IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0587979
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IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
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IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0DURING REGISTRATION OF NEW APPRENTICES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0RICHARD MILSNER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt072000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE ORGANIZATION PAID RICHARD MILSNER'S COMPANY $72,000 DURING THE TAX YEAR TO MANAGE THE ORGANIZATION.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S TRUSTEE. THE ORGANIZATION RETAINED A PROFESSIONAL ACCOUNTING FIRM TO PREPARE THE TAX RETURN, WHICH IS REVIEWED BY THE TRUSTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUTSTANDING CHECKS 3,121.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/ExclusionAmt01235
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0962682
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04417554
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01233 ALPINE ROAD NO 200
IRS990/USAddress/CityNm0WALNUT CREEK
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094596
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD L MILSNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09259320424
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0REFRIGERATION & AIR CONDITIONING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRAINING TRUST
ReturnHeader/Filer/BusinessNameControlTxt0REFR
ReturnHeader/Filer/EIN0946087604
ReturnHeader/Filer/PhoneNum09259320424
ReturnHeader/Filer/USAddress/AddressLine1Txt01233 ALPINE ROAD NO 200
ReturnHeader/Filer/USAddress/CityNm0WALNUT CREEK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094596
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264677183
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DZH PHILLIPS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0135 MAIN STREET 9TH FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANCISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0941051815
ReturnHeader/PreparerPersonGrp/PhoneNum04157812500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0H KIMBERLY ZYDEL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-04-18T18:08:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,298,504
Liabilities
$0
Net assets
$5,298,504
Revenue
$963,917
Expenses
$86,088
Net income
$877,829
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$0.00$11.9$0.95$0.47$0.48
2023Summary only. Only limited summary data is available for this year.$11.4$0.00$11.4$0.57$0.20$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$0.00$10.4$0.71$0.10$0.61
2021Summary only. Only limited summary data is available for this year.$10.2$0.00$10.2$0.89$0.11$0.78
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.74$0.00$9.74$1.24$0.12$1.11
2019Summary only. Only limited summary data is available for this year.$8.75$0.00$8.75$1.41$0.22$1.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.46$0.00$7.46$0.93$0.06$0.87
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.58$0.00$6.58$0.82$0.08$0.74
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.88$0.00$5.88$0.69$0.10$0.59
2015Detailed filing. Detailed filing data is available for this year.$5.30$0.00$5.30$0.96$0.09$0.88
2015Summary only. Only limited summary data is available for this year.$5.30$0.00$5.30$0.96$0.09$0.88
2014Summary only. Only limited summary data is available for this year.$4.42$0.00$4.42$0.93$0.08$0.85
2013Summary only. Only limited summary data is available for this year.$3.57$0.00$3.57$1.29$0.09$1.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.00$2.37$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.00$1.33$0.10
2010Summary only. Only limited summary data is available for this year.$0.98$0.00$0.98$0.24$0.12$0.13