Civic Intelligence

Unknown Organization

EIN 99-0143105 • 501(c)5

Profile

The purpose of the organization is to provide training and educational benefits to employees covered under the collective bargaining agreement.

200 N Vineyard Blvd No 10096817

n/a

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.08x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

93rd percentile

0.65x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2013

Net Margin

41st percentile

6.6%

Higher net margin than 41% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

7th percentile

-7.0%

Faster asset growth than 7% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$5,379,399

Down $406,833 (-7.0%) from 2012

Liabilities

Down

$423,944

Down $442,785 (-51%) from 2012

Net Assets

Up

$4,955,455

Up $35,952 (+0.7%) from 2012

Revenue

$650,231

No earlier filing loaded for comparison.

Expenses

Up

$607,176

Up $144,229 (+31%) from 2012

Net Income

$43,055

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $7,820,506Liabilities 2010: $1,906,665Net Assets 2010: $5,913,8412010Assets 2011: $5,822,520Liabilities 2011: $1,050,105Net Assets 2011: $4,772,4152011Assets 2012: $5,786,232Liabilities 2012: $866,729Net Assets 2012: $4,919,5032012Assets 2013: $5,379,399Liabilities 2013: $423,944Net Assets 2013: $4,955,4552013

Highlighted filing

2013

Assets$5,379,399
Liabilities$423,944
Net Assets$4,955,455

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Expenses 2010: $475,9952010Expenses 2011: $1,697,6622011Expenses 2012: $462,9472012Revenue 2013: $650,231Expenses 2013: $607,176Net Income 2013: $43,0552013

Highlighted filing

2013

Revenue$650,231
Expenses$607,176
Net Income$43,055

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 24, 2014
Return Version
2013v3.0
Gross Receipts
$902,893
Mission and Program Overview

Mission

The purpose of the organization is to provide training and educational benefits to employees covered under the collective bargaining agreement.

To provide training and education for unionized drywall apprentices and journeymen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,919,503$4,955,455▲ $35,952
Land, Buildings, and Equipment, Net$4,420,264$4,345,546▼ $74,718
Investments in Publicly Traded Securities$1,018,285$774,058▼ $244,227
Savings and Temporary Cash Investments$257,341$194,252▼ $63,089
Accounts Receivable$80,534$54,930▼ $25,604
Prepaid Expenses and Deferred Charges$8,118$9,537▲ $1,419
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$5,786,232$5,379,399▼ $406,833
Other Assets Total$1,690$1,076▼ $614
Liabilities
Other Liabilities$600,000$400,000▼ $200,000
Accounts Payable and Accrued Expenses$266,729$23,944▼ $242,785
Total Liabilities$866,729$423,944▼ $442,785
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,919,503$4,955,455▲ $35,952
Total Liabilities and Net Assets / Fund Balance$5,786,232$5,379,399▼ $406,833

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,809,533$364,306$3,173,839
Land$1,402,837-$1,402,837
Equipment$79,140$178,343$257,483
Other Land Buildings$54,036-$54,036
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ryan RegoTrustee, partial year$2,274$2,274

Board Members and Trustees

NameTitle
Sean NewcampCo-Chairman
Vince Nihipali SrCo-Chairman
Denis MactagoneCo-Chairman, partial year
Myles HokamaAlternate trustee, former
Bert BeamanTrustee
Edmund AczonTrustee
Ivan LayTrustee
Kevin RespeckiTrustee
Lito AlcantraTrustee
Mike GoodnightTrustee
Glenn YoungTrustee, partial year
Mark GasparTrustee, partial year
David SamsonSecretary
William Maglinti JrSecretary, partial year
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$636,898
Investment Income
$13,333
Other Revenue
$0
Change in Net Assets
$43,055

Audited Revenue Reconciliation

Revenue per Audited Statements
$650,231
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-7,103
Total Revenue per Audited Statements
$643,128
Total Revenue per Form 990
$650,231
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$606,667
Salaries, Compensation, and Employee Benefits$509
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$234,908
Depreciation Depletion---$120,460
Fees for Services Management---$76,586
Occupancy---$75,507
Fees for Services Legal---$37,544
Other Expenses---$16,369
Fees for Services Accounting---$15,665
Insurance---$14,022
Office Expenses---$8,369
All Other Expenses---$2,710
Information Technology---$2,240
Conferences and Meetings---$1,947
Current Officers, Directors, Trustees, and Key Employees---$509
Travel---$340
Total Functional Expenses$0$0$0$607,176

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$607,176
Total Expenses per Audited Statements$607,176
Total Expenses per Form 990$607,176
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to HI Carpenters Apprenticeship Fund$400,000
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 2

The Board of Trustees is composed of ten individuals, five of whom are "union" trustees and five of whom are "contractor" trustees. The "union" trustees are appointed by the Hawaii Regional Council of Carpenters. The "contractor" trustees are appointed by the Hawaii Wall and Ceiling Industry Association.

Form 990, Part VI, Section A, line 3

The board of trustees has contracted with a third party administrator, Hawaii Benefit Administrators, Inc. ("HBAI") to provide administrative services such as cash receipt and disbursement processing, accounting services, financial reporting, and other services as directed by the board.

Form 990, Part VI, Section A, line 7A

The governing board is appointed by the Hawaii Regional Council of Carpenters, and the Hawaii Wall and Ceiling Industry Association.

Form 990, Part VI, Section B, line 11

Form 990 was provided to the Board of Trustees in advance of its regularly scheduled board meeting, and reviewed with the trustees by the tax preparer, prior to being filed.

Form 990, Part VI, Section C, line 19

The organization does not make its governing documents or financial statements available to the general public.

Filing and Contact Details

Filer

EIN
99-0143105
Phone
8088417575

Signing Officer

Name
Sean Newcamp
Title
Co-Chair of Board
Phone
8088417575
Signed
2014-05-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sean Newcamp
Formed
1966
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Preparer
James Hasselman
Phone
8087215483
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Training instructors : Total expenses 28,712. Training Services : Total expenses 188,035. Training Center Consulting : Total expenses 18,161.

Form 990, Part XII, Line 2C:

The process for reviewing the results of the annual audit by the board of trustees is unchanged from the prior year.

Financial Statement Notes

Part X, Line 2:

The Fund's audited financial statement's FIN 48 (ASC 740) footnote states the following: "The Fund's three most recent tax years (2010, 2011 and 2012) are open to examination by the Internal Revenue Service. Management is not aware of any uncertain tax positions taken on previously filed tax returns."

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IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04919503
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04955455
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0257341
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0194252
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02809533
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0364306
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03173839
IRS990ScheduleD/EquipmentGrp/BookValueAmt079140
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0178343
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0257483
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0607176
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01402837
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01402837
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-7103
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt054036
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt054036
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0400000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payable to HI Carpenters Apprenticeship Fund
IRS990ScheduleD/RevenueNotReportedAmt0-7103
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0650231
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Fund's audited financial statement's FIN 48 (ASC 740) footnote states the following: "The Fund's three most recent tax years (2010, 2011 and 2012) are open to examination by the Internal Revenue Service. Management is not aware of any uncertain tax positions taken on previously filed tax returns."
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04345546
IRS990ScheduleD/TotalExpensesPerForm990Amt0607176
IRS990ScheduleD/TotalLiabilityAmt0400000
IRS990ScheduleD/TotalRevenuePerForm990Amt0650231
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0643128
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0607176
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Trustees is composed of ten individuals, five of whom are "union" trustees and five of whom are "contractor" trustees. The "union" trustees are appointed by the Hawaii Regional Council of Carpenters. The "contractor" trustees are appointed by the Hawaii Wall and Ceiling Industry Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of trustees has contracted with a third party administrator, Hawaii Benefit Administrators, Inc. ("HBAI") to provide administrative services such as cash receipt and disbursement processing, accounting services, financial reporting, and other services as directed by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing board is appointed by the Hawaii Regional Council of Carpenters, and the Hawaii Wall and Ceiling Industry Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 was provided to the Board of Trustees in advance of its regularly scheduled board meeting, and reviewed with the trustees by the tax preparer, prior to being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization does not make its governing documents or financial statements available to the general public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Training instructors : Total expenses 28,712. Training Services : Total expenses 188,035. Training Center Consulting : Total expenses 18,161.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The process for reviewing the results of the annual audit by the board of trustees is unchanged from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10None
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine11None
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine12None
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine13None
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine14None
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine15None
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10Hawaii Carpenters Vacation & Holiday Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11Hawaii Carpenters Health & Welfare Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12Hawaii Carpenters Apprenticeship and Training Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine13Hawaii Carpenters Market Recovery Program Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine14Hawaii Carpenters Financial Security Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine15Hawaii Carpenters 401(k) Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0996025504
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1996014752
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2990119158
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3990264270
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4990264272
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5550822045
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0To provide vacation and holiday benefits to unionized employees
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1To provide health and welfare benefits to unionized employees
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2To provide education and training benefits to unionized employees
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3To explore joint employer/employee work opportunities
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4Employee benefit plan providing retirement benefits
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5Employee benefit plan providing retirement benefits
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10200 N Vineyard Blvd Suite 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine11200 N Vineyard Blvd Suite 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine12200 N Vineyard Blvd Suite 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine13200 N Vineyard Blvd Suite 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine14200 N Vineyard Blvd Suite 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine15200 N Vineyard Blvd Suite 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City1Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City2Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City3Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City4Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City5Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State2HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State3HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State4HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State5HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode096817
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode196817
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode296817
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode396817
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode496817
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode596817
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00

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