Form 990, Part VI, Section B, Line 11B
“A copy of the form 990 is provided to trustees for their review prior to filing”
990 • Fiscal year 2018 • EIN 23-2004118
Scores are not available for this record yet.
Assets
Flat$1,097,948
Flat from 2018
Net Assets
Flat$1,076,882
Flat from 2018
Liabilities
Flat$21,066
Flat from 2018
Revenue
Flat$603,288
Flat from 2018
Expenses
Flat$463,726
Flat from 2018
Net Income
Flat$139,562
Flat from 2018
The organization's purpose is to conduct and organized training and education program for all apprentice and journeyman sheet metal workers.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $936,489 | $1,076,882 | ▲ $140,393 |
| Savings and Temporary Cash Investments | $797,215 | $777,468 | ▼ $19,747 |
| Cash and Non-Interest-Bearing Accounts | - | $181,827 | - |
| Land, Buildings, and Equipment, Net | $81,632 | $71,218 | ▼ $10,414 |
| Accounts Receivable | $41,621 | $60,209 | ▲ $18,588 |
| Investments in Publicly Traded Securities | $31,355 | - | - |
| Prepaid Expenses and Deferred Charges | $3,179 | $7,226 | ▲ $4,047 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $955,002 | $1,097,948 | ▲ $142,946 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $16,523 | $19,076 | ▲ $2,553 |
| Other Liabilities | $1,990 | $1,990 | → $0 |
| Total Liabilities | $18,513 | $21,066 | ▲ $2,553 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $936,489 | $1,076,882 | ▲ $140,393 |
| Total Liabilities and Net Assets / Fund Balance | $955,002 | $1,097,948 | ▲ $142,946 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $68,514 | $253,310 | $321,824 |
| Buildings | $2,704 | $45,203 | $47,907 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Patrick Edmonds | Coordinator | FT | $128,149 | $107,150 | $235,299 |
| Name | Title |
|---|---|
| Gary Masino | Co-chairman - Labor |
| Richard Mertz | Co-chairman - Management |
| Patrick Doyle | Labor Trustee |
| Walter Friedrich | Labor Trustee |
| William Dorward | Labor Trustee |
| Brad Vinglish | Management Trustee |
| Lori a Eshenaur | Management Trustee |
| William Sponaugle | Management Trustee |
| Randy Fultz | Management Trustee(p) |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $337,929 |
| Other Expenses | $125,797 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $204,280 | - | - | $204,280 |
| Pension Plan Contributions | $68,757 | - | - | $68,757 |
| Other Employee Benefits | $46,146 | - | - | $46,146 |
| Other Expenses | $40,350 | - | - | $40,350 |
| Occupancy | $22,206 | - | - | $22,206 |
| Depreciation Depletion | $10,527 | $10,527 | - | $21,054 |
| Payroll Taxes | $18,746 | - | - | $18,746 |
| Office Expenses | $13,175 | $1,785 | - | $14,960 |
| Conferences and Meetings | $11,063 | - | - | $11,063 |
| Insurance | - | $7,884 | - | $7,884 |
| Fees for Services Other | - | $3,847 | - | $3,847 |
| Travel | $2,177 | - | - | $2,177 |
| Fees for Services Legal | - | $2,085 | - | $2,085 |
| Advertising | - | $171 | - | $171 |
| Total Functional Expenses | $437,427 | $26,299 | $0 | $463,726 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $463,726 |
| Total Expenses per Audited Statements | $463,726 |
| Total Expenses per Form 990 | $463,726 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Related Parties | $1,990 |
“A copy of the form 990 is provided to trustees for their review prior to filing”
“The organization makes its governing documents and financial statements available to the public upon request.”
“The trustees are responsibility for the oversight of the audit and the financial statements.”
“Accounting principles generally accepted in the united states of america require fund management to evaluate tax positions taken by the fund and recognize a tax liability if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by the u.s. Federal, state, or local taxing authorities. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Typically, fund tax years will remain open for three years; however this may differ depending upon the circumstances of the fund.”
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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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 603288 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, FUND TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE FUND. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 71218 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 463726 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1990 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 603288 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 604119 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 463726 |
| 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 | THE SCHOOL'S NON-DISCRIMINATION POLICY IS PUBLISHED ON OUR WEBSITE(SMARTLU19.ORG) FOLLOWING EEOC GUIDELINES. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 128149 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 63865 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 43285 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | PATRICK EDMONDS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | COORDINATOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 235299 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A COPY OF THE FORM 990 IS PROVIDED TO TRUSTEES FOR THEIR REVIEW PRIOR TO FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE TRUSTEES ARE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | SMW JATC PF PHILA & VICINITY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 236428928 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | APPRENTICE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1301 S COLUMBUS BLVD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 19147 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 73132 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | SHEET METAL WORKERS LOCAL 19 JATF PHILA & VICINITY |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 955002 |
| IRS990/TotalAssetsEOYAmt | 0 | 1097948 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 955002 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1097948 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 73132 |
| IRS990/TotalEmployeeCnt | 0 | 11 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 26299 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 437427 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 463726 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 18513 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 21066 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 18513 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 21066 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 936489 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1076882 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.