Form 990, Part VI, Section B, Line 11B
“A copy of the form 990 is provided to the trustees for their review prior to filing.”
990 • Fiscal year 2024 • EIN 23-2004118
Scores are not available for this record yet.
Assets
Down$1,049,701
Down $50,591 (-4.6%) from 2023
Net Assets
Up$997,593
Up $9,128 (+0.9%) from 2023
Liabilities
Down$52,108
Down $59,719 (-53%) from 2023
Revenue
Up$828,012
Up $54,453 (+7.0%) from 2023
Expenses
Down$818,884
Down $6,506 (-0.8%) from 2023
Net Income
Up$9,128
Up $60,959 (+118%) from 2023
The organization's purpose is to organize and conduct training and education programs for all apprentice and journeyman sheet metal workers.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $988,465 | $997,593 | ▲ $9,128 |
| Savings and Temporary Cash Investments | $634,998 | $673,770 | ▲ $38,772 |
| Land, Buildings, and Equipment, Net | $181,156 | $141,999 | ▼ $39,157 |
| Cash and Non-Interest-Bearing Accounts | $120,518 | $137,632 | ▲ $17,114 |
| Accounts Receivable | $55,319 | $46,223 | ▼ $9,096 |
| Intangible Assets | $97,873 | $39,684 | ▼ $58,189 |
| Prepaid Expenses and Deferred Charges | $10,428 | $10,393 | ▼ $35 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,100,292 | $1,049,701 | ▼ $50,591 |
| Liabilities | |||
| Other Liabilities | $99,863 | $41,674 | ▼ $58,189 |
| Accounts Payable and Accrued Expenses | $11,964 | $10,434 | ▼ $1,530 |
| Total Liabilities | $111,827 | $52,108 | ▼ $59,719 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $988,465 | $997,593 | ▲ $9,128 |
| Total Liabilities and Net Assets / Fund Balance | $1,100,292 | $1,049,701 | ▼ $50,591 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $141,999 | $514,505 | $656,504 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Patrick Edmonds | Coordinator | FT | $160,004 | $124,720 | $284,724 |
| Name | Title |
|---|---|
| Bryan Bush | Co-chairman - Labor |
| Gary Masino | Co-chairman - Labor (p) |
| Bryan Bush | Labor Trustee |
| Gerard Gontz | Labor Trustee |
| Michael Guigley | Labor Trustee |
| William Dorward | Labor Trustee |
| Andy Kreiger | Management Trustee |
| Brad Vinglish | Management Trustee |
| Lori a Eshenaur | Management Trustee |
| Nate Kaetzel | Management Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $518,823 |
| Other Expenses | $300,061 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $342,868 | - | - | $342,868 |
| Pension Plan Contributions | $91,332 | - | - | $91,332 |
| Occupancy | $85,967 | - | - | $85,967 |
| Other Employee Benefits | $54,450 | - | - | $54,450 |
| Depreciation Depletion | $19,579 | $19,578 | - | $39,157 |
| Payroll Taxes | $30,173 | - | - | $30,173 |
| Office Expenses | $15,168 | $706 | - | $15,874 |
| Fees for Services Other | - | $12,561 | - | $12,561 |
| Insurance | - | $7,982 | - | $7,982 |
| Fees for Services Accounting | - | $7,750 | - | $7,750 |
| Conferences and Meetings | $6,515 | - | - | $6,515 |
| Other Expenses | $6,509 | - | - | $6,509 |
| Fees for Services Legal | - | $2,000 | - | $2,000 |
| Travel | $239 | - | - | $239 |
| Advertising | - | $120 | - | $120 |
| Total Functional Expenses | $768,187 | $50,697 | $0 | $818,884 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $818,884 |
| Total Expenses per Audited Statements | $818,884 |
| Total Expenses per Form 990 | $818,884 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Obligation | $39,684 |
| Due to Related Training Fund | $1,990 |
“A copy of the form 990 is provided to the trustees for their review prior to filing.”
“The organization reviews its conflict of interest policy annually.”
“The organization makes its governing documents and financial statements available to the public upon request.”
“The trustees are responsible for the oversight of the financial statements and of the audit.”
“Accounting principles generally accepted in the united states of america require fund management to evaluate tax positions taken by the fund and to 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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|---|---|---|
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 46223 |
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| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION'S PURPOSE IS TO ORGANIZE AND CONDUCT TRAINING AND EDUCATION PROGRAMS FOR ALL APPRENTICE AND JOURNEYMAN SHEET METAL WORKERS. |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 9128 |
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| IRS990/CYTotalExpensesAmt | 0 | 818884 |
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| IRS990/CYTotalRevenueAmt | 0 | 828012 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 39157 |
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| IRS990/PYTotalRevenueAmt | 0 | 773559 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
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| IRS990/RelatedEntityInd | 0 | 1 |
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| IRS990/RelatedOrganizationsAmt | 0 | 107064 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
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| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 634998 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 673770 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 818884 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 141999 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 514505 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 656504 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1990 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 39684 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO RELATED TRAINING FUND |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | OPERATING LEASE OBLIGATION |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 828012 |
| 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 TO 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 | 141999 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 818884 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 41674 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 828012 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 828012 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 818884 |
| 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 | 160004 |
| 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 | 80838 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 43882 |
| 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 | 284724 |
| 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 THE TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION REVIEWS ITS CONFLICT OF INTEREST POLICY ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE TRUSTEES ARE RESPONSIBLE FOR THE OVERSIGHT OF THE FINANCIAL STATEMENTS AND OF THE AUDIT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | 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 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | SMW LOCAL 19 JATC 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 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 60000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 7066 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | FMV |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | FMV |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | SMW LOCAL UNION 19 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | SMW LOCAL UNION 19 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | J |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | Q |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.