Civic Intelligence

Refrigeration and Air Conditioning Training Trust

990 • Fiscal year 2016 • EIN 94-6087604

Jan 01, 2016 to Dec 31, 2016 • Filed on May 04, 2017

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.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

6th percentile

0.00x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

97th percentile

86%

Higher net margin than 97% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

28th percentile

$72,000

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

75th percentile

11%

Faster asset growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

11th percentile

-28%

Faster revenue growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets6th percentile

Assets

Up

$5,881,308

Up $582,804 (+11%) from 2015

Net Assets

Up

$5,881,308

Up $582,804 (+11%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue6th percentileNet Margin97th percentile

Revenue

Down

$689,678

Down $274,239 (-28%) from 2015

Expenses

Up

$95,665

Up $9,577 (+11%) from 2015

Net Income

Down

$594,013

Down $283,816 (-32%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth75th 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 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

2016

Assets$5,881,308
Liabilities$0
Net Assets$5,881,308
Open 2016 Filing

Operations Trend

Revenue Growth11th 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 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

2016

Revenue$689,678
Expenses$95,665
Net Income$594,013
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 4, 2017
Return Version
2016v3.0
Gross Receipts
$868,991
Mission and Program Overview

Mission

Provide training to refrigeration apprentices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,259,946$4,842,750▲ $582,804
Savings and Temporary Cash Investments$2,273,206$1,143,295▼ $1,129,911
Investments Other Securities-$1,142,382-
Cap Stk Tr Prin Current Funds$1,038,558$1,038,558→ $0
Land, Buildings, and Equipment, Net$587,979$587,979→ $0
Cash and Non-Interest-Bearing Accounts$593,486$37,046▼ $556,440
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$5,298,504$5,881,308▲ $582,804
Other Assets Total$1,843,833$2,970,606▲ $1,126,773
Liabilities
Accounts Payable and Accrued Expenses$0--
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,298,504$5,881,308▲ $582,804
Total Liabilities and Net Assets / Fund Balance$5,298,504$5,881,308▲ $582,804

Asset Categories

AssetBook ValueDepreciationBasis
Land$587,979-$587,979
Other Assets Org$2,970,606--
Other Securities$14,595--
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
$652,351
Investment Income
$37,327
Other Revenue
$0
Change in Net Assets
$594,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$95,665
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-$7,044-$7,044
Fees for Services Other-$2,000-$2,000
Other Expenses-$75-$75
Total Functional Expenses$0$95,665$0$95,665
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 11B

“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
2017-05-04
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 7,349.”

Raw XML Appendix351 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
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IRS990/BooksInCareOfDetail/PhoneNum09259320424
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01233 ALPINE ROAD SUITE 200
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IRS990/PartialLiquidationInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0DURING REGISTRATION OF NEW APPRENTICES.
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IRS990/ScheduleJRequiredInd00
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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 7,349.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalAssetsBOYAmt05298504
IRS990/TotalAssetsEOYAmt05881308
IRS990/TotalAssetsGrp/BOYAmt05298504
IRS990/TotalAssetsGrp/EOYAmt05881308
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095665
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt095665
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05298504
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05881308
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0652351
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/ExclusionAmt037327
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0652351
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0689678
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05298504
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05881308
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD L MILSNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09259320424
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-04
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0211204D6AF4BF46045F94EC4C90951FF745BFF87
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId078CB9C1D67E7E8C60496C6105331FB326CC5543F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.6.48.101
ReturnHeader/FilingSecurityInformation/IPDt02017-05-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm020:05:45
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/ReturnTs02017-05-15T18:29:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,881,308
Liabilities
$0
Net assets
$5,881,308
Revenue
$689,678
Expenses
$95,665
Net income
$594,013
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
2016Detailed filing. Detailed filing data is available for this year.$5.88$0.00$5.88$0.69$0.10$0.59
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