Civic Intelligence

Refrigeration and Air Conditioning Training Trust

990 • Fiscal year 2023 • EIN 94-6087604

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 23, 2024

Organization ProfileN/A

View Organization Page

1233 Alpine Road 200Walnut Creek, CA 94596

(925) 872-2409

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

5th percentile

0.00x

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

94th percentile

65%

Higher net margin than 94% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

18th percentile

$72,000

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

61st percentile

9.7%

Faster asset growth than 61% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

17th percentile

-20%

Faster revenue growth than 17% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets5th percentile

Assets

Flat

$11,417,653

Flat from 2023

Net Assets

Flat

$11,417,653

Flat from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue5th percentileNet Margin94th percentile

Revenue

Flat

$567,849

Flat from 2023

Expenses

Flat

$200,806

Flat from 2023

Net Income

Flat

$367,043

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth61st 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 2023: $11,417,653Liabilities 2023: $0Net Assets 2023: $11,417,6532023Assets 2024: $11,925,097Liabilities 2024: $0Net Assets 2024: $11,925,0972024

Highlighted filing

2023

Assets$11,417,653
Liabilities$0
Net Assets$11,417,653
Open 2023 Filing

Operations Trend

Revenue Growth17th 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 2023: $567,849Expenses 2023: $200,806Net Income 2023: $367,0432023Revenue 2024: $954,231Expenses 2024: $471,254Net Income 2024: $482,9772024

Highlighted filing

2023

Revenue$567,849
Expenses$200,806
Net Income$367,043
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 23, 2024
Return Version
2023v5.1
Gross Receipts
$4,962,407
Mission and Program Overview

Mission

Provide training to refrigeration apprentices.

Regrigeration & air conditioning training

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$10,410,169$11,417,653▲ $1,007,484
Investments Other Securities$4,588,018$5,196,588▲ $608,570
Land, Buildings, and Equipment, Net$587,979$587,979→ $0
Cash and Non-Interest-Bearing Accounts$256,332$67,267▼ $189,065
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$10,410,169$11,417,653▲ $1,007,484
Other Assets Total$4,977,840$5,565,819▲ $587,979
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,410,169$11,417,653▲ $1,007,484
Total Liabilities and Net Assets / Fund Balance$10,410,169$11,417,653▲ $1,007,484

Asset Categories

AssetBook ValueDepreciationBasis
Land$587,979-$587,979
Other Assets Org$5,565,819--
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$696,344
Investment Income
$-128,495
Other Revenue
$0
Change in Net Assets
$367,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,806
Salaries, Compensation, and Employee Benefits$72,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$72,000-$72,000
Fees for Service Investment Mgmnt Fees-$14,641-$14,641
Fees for Services Accounting-$10,145-$10,145
Insurance-$1,165-$1,165
Interest-$755-$755
Other Expenses-$100-$100
Total Functional Expenses$0$200,806$0$200,806
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 MilsnerThe Organization OwnNo-

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

“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

“Form 990, part vi, section c, line 19:the financial statments are available to the public upon request”

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
9258722409
Address
1233 Alpine Road 200, Walnut Creek, CA 94596

Signing Officer

Name
Richard L Milsner
Title
Trustee
Signed
2024-09-23
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

Preparer

Firm
Legaspi Taxes and Accounting
Address
1139 San Carlos Ave Ste 304 Ste 309, San Carlos, CA 94070
Preparer
Francisco J Legaspi
Phone
6503449450
Raw XML Appendix369 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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0DURING REGISTRATION OF NEW APPRENTICES
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
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IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART VI, SECTION C, LINE 19:THE FINANCIAL STATMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 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/ExplanationTxt3THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0na
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0U A LOCAL 38 APPRENTICESHIP TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237010420
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A)(II)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01625 Market Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0San Francisco
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094103
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010410169
IRS990/TotalAssetsEOYAmt011417653
IRS990/TotalAssetsGrp/BOYAmt010410169
IRS990/TotalAssetsGrp/EOYAmt011417653
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0200806
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0200806
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010410169
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt011417653
IRS990/TotalProgramServiceRevenueAmt0696344
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/ExclusionAmt0149574
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0418275
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0567849
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010410169
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011417653
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01233 Alpine Road 200
IRS990/USAddress/CityNm0Walnut Creek
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094596
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard L Milsner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Refrigeration & Air Conditioning
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Training Trust
ReturnHeader/Filer/BusinessNameControlTxt0REFR
ReturnHeader/Filer/EIN0946087604
ReturnHeader/Filer/PhoneNum09258722409
ReturnHeader/Filer/USAddress/AddressLine1Txt01233 Alpine Road 200
ReturnHeader/Filer/USAddress/CityNm0Walnut Creek
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094596
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462954719
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Legaspi Taxes and Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01139 San Carlos Ave Ste 304 Ste 309
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Carlos
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094070
ReturnHeader/PreparerPersonGrp/PhoneNum06503449450
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Francisco J Legaspi
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-09-23T18:01:00-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,417,653
Liabilities
$0
Net assets
$11,417,653
Revenue
$567,849
Expenses
$200,806
Net income
$367,043
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
2023Detailed filing. Detailed filing data is available for this year.$11.4$0.00$11.4$0.57$0.20$0.37
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
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