Civic Intelligence

Plumbing Heating Cooling Contractors Training Program Inc.

990 • Fiscal year 2022 • EIN 95-4558267

Jul 01, 2021 to Jun 30, 2022 • Filed on May 12, 2023

Organization ProfileN/A
2869 Glenview AvenueLos Angeles, CA 90039-2821

(714) 992-1045

Siviq Scores

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

Liabilities / Assets

86th percentile

0.27x

Higher debt load relative to assets than 86% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

0.26x

Higher debt load relative to revenue than 88% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

22nd percentile

-14%

Higher net margin than 22% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

35th percentile

-6.9%

Faster asset growth than 35% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

74th percentile

53%

Faster revenue growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets86th percentile

Assets

Flat

$349,347

Flat from 2022

Net Assets

Flat

$256,268

Flat from 2022

Liabilities

Flat

$93,079

Flat from 2022

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin22nd percentile

Revenue

Flat

$357,642

Flat from 2022

Expenses

Flat

$408,746

Flat from 2022

Net Income

Flat

-$51,104

Flat from 2022

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$600K$400K$200K$0Assets 2010: $163,410Liabilities 2010: $38,883Net Assets 2010: $124,5272010Assets 2011: $112,700Liabilities 2011: $16,225Net Assets 2011: $96,4752011Assets 2012: $99,800Liabilities 2012: $552Net Assets 2012: $99,2482012Assets 2013: $135,726Liabilities 2013: $1,001Net Assets 2013: $134,7252013Assets 2014: $152,780Liabilities 2014: $588Net Assets 2014: $152,1922014Assets 2015: $226,610Liabilities 2015: $733Net Assets 2015: $225,8772015Assets 2016: $243,578Liabilities 2016: $1,093Net Assets 2016: $242,4852016Assets 2017: $250,830Liabilities 2017: $891Net Assets 2017: $249,9392017Assets 2018: $306,733Liabilities 2018: $932Net Assets 2018: $305,8012018Assets 2019: $363,866Liabilities 2019: $1,334Net Assets 2019: $362,5322019Assets 2020: $438,835Liabilities 2020: $43,746Net Assets 2020: $395,0892020Assets 2021: $375,124Liabilities 2021: $67,752Net Assets 2021: $307,3722021Assets 2022: $349,347Liabilities 2022: $93,079Net Assets 2022: $256,2682022Assets 2022: $349,347Liabilities 2022: $93,079Net Assets 2022: $256,2682022Assets 2023: $408,641Liabilities 2023: $49,252Net Assets 2023: $359,3892023Assets 2024: $441,707Liabilities 2024: $40,100Net Assets 2024: $401,6072024

Highlighted filing

2022

Assets$349,347
Liabilities$93,079
Net Assets$256,268
Open 2022 Filing

Operations Trend

Revenue Growth74th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $198,731Expenses 2010: $193,785Net Income 2010: $4,9462010Revenue 2011: $136,835Expenses 2011: $164,887Net Income 2011: -$28,0522011Revenue 2012: $144,244Expenses 2012: $141,471Net Income 2012: $2,7732012Revenue 2013: $168,769Expenses 2013: $133,292Net Income 2013: $35,4772013Revenue 2014: $152,616Expenses 2014: $135,149Net Income 2014: $17,4672014Revenue 2015: $211,654Expenses 2015: $137,969Net Income 2015: $73,6852015Revenue 2016: $196,622Expenses 2016: $180,014Net Income 2016: $16,6082016Revenue 2017: $168,810Expenses 2017: $161,356Net Income 2017: $7,4542017Revenue 2018: $226,778Expenses 2018: $170,916Net Income 2018: $55,8622018Revenue 2019: $235,589Expenses 2019: $178,858Net Income 2019: $56,7312019Revenue 2020: $231,963Expenses 2020: $199,406Net Income 2020: $32,5572020Revenue 2021: $233,825Expenses 2021: $321,542Net Income 2021: -$87,7172021Revenue 2022: $357,642Expenses 2022: $408,746Net Income 2022: -$51,1042022Revenue 2022: $357,642Expenses 2022: $408,746Net Income 2022: -$51,1042022Revenue 2023: $423,571Expenses 2023: $320,450Net Income 2023: $103,1212023Revenue 2024: $364,100Expenses 2024: $321,882Net Income 2024: $42,2182024

Highlighted filing

2022

Revenue$357,642
Expenses$408,746
Net Income-$51,104
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.2
Gross Receipts
$357,642
Mission and Program Overview

Mission

Trade school teaching all aspects of the plumbing, heating and cooling trade. Classes are held daily on a year round basis. The classes consist of approximately 25 students per classroom, 148 total students.

Trade school teaching all aspects of the plumbing trade. Classes are held daily on a year round basis. The classes consist of approximately 25 students per classroom, 148 total students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$307,372$256,268▼ $51,104
Cash and Non-Interest-Bearing Accounts$236,498$192,722▼ $43,776
Accounts Receivable$112,094$135,242▲ $23,148
Land, Buildings, and Equipment, Net$19,791$18,153▼ $1,638
Inventories for Sale or Use$2,856$3,230▲ $374
Total Assets$375,124$349,347▼ $25,777
Other Assets Total$3,885--
Liabilities
Mortgage Notes Payable Secured by Investment Property$61,167$61,167→ $0
Accounts Payable and Accrued Expenses$6,585$31,912▲ $25,327
Total Liabilities$67,752$93,079▲ $25,327
Net Assets / Fund Balance
Total Net Assets Fund Balance$307,372$256,268▼ $51,104
Total Liabilities and Net Assets / Fund Balance$375,124$349,347▼ $25,777

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,498$35,486$48,984
Equipment$4,148$20,044$24,192
Leasehold Improvements$507$10,883$11,390
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Julio JaimePresident
Bruce MauerhanVice President
Alfred EdwardsDirector
Bob KimballDirector
Ed FloresDirector
Howard WilnerDirector
Oscar SpensieriDirector
Roger LighthartSecretarytreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$357,576
Investment Income
$66
Other Revenue
$0
Change in Net Assets
$-51,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$262,107
Salaries, Compensation, and Employee Benefits$146,639
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$121,736$44,291-$166,027
Other Salaries and Wages$134,945--$134,945
Occupancy$68,000--$68,000
Payroll Taxes$11,694--$11,694
Depreciation Depletion$8,076$2,340-$10,416
Insurance$1,439$8,585-$10,024
Fees for Services Accounting-$2,171-$2,171
Advertising-$2,082-$2,082
Office Expenses-$1,918-$1,918
Conferences and Meetings-$1,199-$1,199
Travel-$242-$242
Interest-$28-$28
Total Functional Expenses$345,890$62,856$0$408,746
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The tax return was discussed with the treasurer.”

Governing documents etc available to public Part VI line 19

“The documents are available upon written request.”

Filing and Contact Details

Filer

Filer Name
Plumbing Heating Cooling Contractors Training
EIN
95-4558267
Address
2869 GLENVIEW AVENUE, LOS ANGELES, CA 90039-2821
Doing Business As
Program Inc

Signing Officer

Name
Roger Lighthart
Title
Treasurer
Phone
3238553767
Signed
2023-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
10

Preparer

Firm
Colwell Downing & Associates Llp
Address
570 S BEACH BOULEVARD, La Habra, CA 90631
Preparer
Michael E Downing
Phone
7149921045
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Utilities 10,195management fees 32,500materials 4,999bank service charges 93equipment repairs 500dues and subscriptions 621meetings 1,506miscellaneous 1,176website 837 graduation 13,748seminars 14,119computer expenses (77)telephone 1,463books 41,988 rubbish removal $ 3,284outside services 21,333small tools 3,238merchant fees 4,940employee benefits 1,000repairs and maintenance 6,054janitorial expense 1,660postage 805taxes 30reimbursements 15”

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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/ExplanationTxt0THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISRIMINATORY POLICY ON ALL REGSITRATION FORMS AND TRAINING BROUCHERS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of nondiscriminatory policy (Question 3)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN WAS DISCUSSED WITH THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UTILITIES 10,195MANAGEMENT FEES 32,500MATERIALS 4,999BANK SERVICE CHARGES 93EQUIPMENT REPAIRS 500DUES AND SUBSCRIPTIONS 621MEETINGS 1,506MISCELLANEOUS 1,176WEBSITE 837 GRADUATION 13,748SEMINARS 14,119COMPUTER EXPENSES (77)TELEPHONE 1,463BOOKS 41,988 RUBBISH REMOVAL $ 3,284OUTSIDE SERVICES 21,333SMALL TOOLS 3,238MERCHANT FEES 4,940EMPLOYEE BENEFITS 1,000REPAIRS AND MAINTENANCE 6,054JANITORIAL EXPENSE 1,660POSTAGE 805TAXES 30REIMBURSEMENTS 15
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2List of other expenses Part IX line 24e
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ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-12
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL E DOWNING
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ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$349,347
Liabilities
$93,079
Net assets
$256,268
Revenue
$357,642
Expenses
$408,746
Net income
-$51,104
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$4.42$0.40$4.02$3.64$3.22$0.42
2023Summary only. Only limited summary data is available for this year.$4.09$0.49$3.59$4.24$3.20$1.03
2022Detailed filing. Detailed filing data is available for this year.$3.49$0.93$2.56$3.58$4.09$0.51
2022Summary only. Only limited summary data is available for this year.$3.49$0.93$2.56$3.58$4.09$0.51
2021Summary only. Only limited summary data is available for this year.$3.75$0.68$3.07$2.34$3.22$0.88
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.39$0.44$3.95$2.32$1.99$0.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.64$0.01$3.63$2.36$1.79$0.57
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$0.01$3.06$2.27$1.71$0.56
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.01$2.50$1.69$1.61$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.44$0.01$2.42$1.97$1.80$0.17
2015Detailed filing. Detailed filing data is available for this year.$2.27$0.01$2.26$2.12$1.38$0.74
2014Detailed filing. Detailed filing data is available for this year.$1.53$0.01$1.52$1.53$1.35$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.01$1.35$1.69$1.33$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.01$0.99$1.44$1.41$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.16$0.96$1.37$1.65$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.39$1.25$1.99$1.94$0.05