Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Sheet Metal Workers Local 58 Education & Apprentice Training Fund
990EZ • Fiscal year 2013 • EIN 16-6105880
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.21x
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Balance Sheet
Assets
Down$194,809
Down $2,306 (-1.2%) from 2012
Net Assets
Down$154,276
Down $27,647 (-15%) from 2012
Liabilities
Up$40,533
Up $25,341 (+167%) from 2012
Revenue And Expenses
Revenue
Down$141,538
Down $42,680 (-23%) from 2012
Expenses
Up$169,185
Up $9,583 (+6.0%) from 2012
Net Income
Down-$27,647
Down $52,263 (-212%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Aug 12, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $141,538
Mission and Program Overview
Mission
To provide training and education to advance skills in the sheet metal trade.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE TRAINING AND EDUCATION TO ADVANCE SKILLS IN THE SHEET METAL TRADE. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MARTIN GAY | Trustee | - | $0 | - | - |
| SAM TESTONE | Trustee | - | $0 | - | - |
| PAUL PICCIANO | Trustee | - | $0 | - | - |
| LOUIS TESTONE | Trustee | - | $0 | - | - |
| ANTHONY CASTRELLO | Trustee | - | $0 | - | - |
| MICHAEL MORAN | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 16-6105880
- Phone
- 3154724411
Signing Officer
- Name
- Michael Moran
- Title
- Trustee
- Phone
- 3154724411
- Signed
- 2014-08-12
- Discuss with paid preparer
- Yes
Preparer
- Preparer
- Mark D Semo CPA
- Phone
- 3157355216
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 14
“Description: depreciation/amortization. Amount: 1,800. Description: other expenses. Amount: 33,766. Total to form 990-ez, line 14: 35,566.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: administration. Amount: 30,737. Description: insurance. Amount: 3,791. Description: office expense. Amount: 1,319. Description: meetings & conferences. Amount: 2,029. Description: education materials. Amount: 8,746. Description: payroll services. Amount: 3,093. Description: payroll taxes. Amount: 6,369. Description: advertising. Amount: 743. Total to form 990-ez, line 16: 56,827.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: accounts receivable. Beg. Of year amount: 17,419. End of year amount: 13,991. Description: prepaid expenses and deferred charges. Beg. Of year amount: 1,752. End of year amount: 2,019. Description: other depreciable assets. Beg. Of year amount: 2,711. End of year amount: 8,775.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payable and accrued expenses. Beg. Of year amount: 15,192. End of year amount: 40,533.”
Raw XML Appendix167 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3154724411 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 301 PULASKI STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | SYRACUSE |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 13204 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 175233 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 170024 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 141200 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -27647 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 9393 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 197115 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 194809 |
| IRS990EZ/GrossReceiptsAmt | 0 | 141538 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 181923 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 154276 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 181923 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 154276 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 35566 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MARTIN GAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SAM TESTONE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PAUL PICCIANO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LOUIS TESTONE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ANTHONY CASTRELLO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MICHAEL MORAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 21882 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 24785 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 56827 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE TRAINING AND EDUCATION TO ADVANCE SKILLS IN THE SHEET METAL TRADE. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1000 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 338 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE TRAINING AND EDUCATION TO ADVANCE SKILLS IN THE SHEET METAL TRADE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 66399 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 1 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 15192 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 40533 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 169185 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 141538 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | DISCLOSURE MADE IN MEMBER TRADE PUBLICATIONS AND ALL BROCHURES. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: DEPRECIATION/AMORTIZATION. AMOUNT: 1,800. DESCRIPTION: OTHER EXPENSES. AMOUNT: 33,766. TOTAL TO FORM 990-EZ, LINE 14: 35,566. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: ADMINISTRATION. AMOUNT: 30,737. DESCRIPTION: INSURANCE. AMOUNT: 3,791. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 1,319. DESCRIPTION: MEETINGS & CONFERENCES. AMOUNT: 2,029. DESCRIPTION: EDUCATION MATERIALS. AMOUNT: 8,746. DESCRIPTION: PAYROLL SERVICES. AMOUNT: 3,093. DESCRIPTION: PAYROLL TAXES. AMOUNT: 6,369. DESCRIPTION: ADVERTISING. AMOUNT: 743. TOTAL TO FORM 990-EZ, LINE 16: 56,827. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 17,419. END OF YEAR AMOUNT: 13,991. DESCRIPTION: PREPAID EXPENSES AND DEFERRED CHARGES. BEG. OF YEAR AMOUNT: 1,752. END OF YEAR AMOUNT: 2,019. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 2,711. END OF YEAR AMOUNT: 8,775. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 15,192. END OF YEAR AMOUNT: 40,533. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL MORAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3154724411 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-08-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | SHEET METAL WORKERS LOCAL 58 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2 | 0 | EDUCATION & APPRENTICE TRAINING FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHEE |
| ReturnHeader/Filer/EIN | 0 | 166105880 |
| ReturnHeader/Filer/PhoneNum | 0 | 3154724411 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 301 PULASKI STREET |
| ReturnHeader/Filer/USAddress/City | 0 | SYRACUSE |
| ReturnHeader/Filer/USAddress/State | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 13204 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 132550103 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | D'ARCANGELO & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 120 LOMOND COURT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | UTICA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 135025950 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3157355216 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-08-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARK D SEMO CPA |
| ReturnHeader/ReturnTs | 0 | 2014-08-13T12:40:42-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $194,809
- Liabilities
- $40,533
- Net assets
- $154,276
- Revenue
- $141,538
- Expenses
- $169,185
- Net income
- -$27,647