Civic Intelligence

Sheet Metal Workers Joint Apprenticeship Fund of Philadelphia and Vicinity

990 • Fiscal year 2019 • EIN 23-6428928

May 01, 2018 to Apr 30, 2019 • Filed on Feb 27, 2020

1301 S Columbus BlvdPhiladelphia, PA 19147

(215) 952-1950

Siviq Scores

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

Liabilities / Assets

37th percentile

0.03x

Higher debt load relative to assets than 37% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

33rd percentile

0.03x

Higher debt load relative to revenue than 33% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

79th percentile

23%

Higher net margin than 79% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$243,365

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

85th percentile

29%

Faster asset growth than 85% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,237,239

Up $724,471 (+29%) from 2018

Net Assets

Up

$3,146,174

Up $704,337 (+29%) from 2018

Liabilities

Up

$91,065

Up $20,134 (+28%) from 2018

Revenue

Up

$2,798,508

Up $340,306 (+14%) from 2018

Expenses

Up

$2,156,969

Up $154,657 (+7.7%) from 2018

Net Income

Up

$641,539

Up $185,649 (+41%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $1,024,892Liabilities 2012: $120,846Net Assets 2012: $904,0462012Assets 2013: $964,634Liabilities 2013: $58,408Net Assets 2013: $906,2262013Assets 2014: $959,870Liabilities 2014: $76,086Net Assets 2014: $883,7842014Assets 2015: $1,102,460Liabilities 2015: $70,852Net Assets 2015: $1,031,6082015Assets 2016: $1,367,407Liabilities 2016: $38,113Net Assets 2016: $1,329,2942016Assets 2017: $2,060,551Liabilities 2017: $80,687Net Assets 2017: $1,979,8642017Assets 2018: $2,512,768Liabilities 2018: $70,931Net Assets 2018: $2,441,8372018Assets 2019: $3,237,239Liabilities 2019: $91,065Net Assets 2019: $3,146,1742019Assets 2020: $3,358,553Liabilities 2020: $82,775Net Assets 2020: $3,275,7782020Assets 2021: $4,172,333Liabilities 2021: $124,763Net Assets 2021: $4,047,5702021Assets 2022: $4,123,037Liabilities 2022: $122,381Net Assets 2022: $4,000,6562022Assets 2023: $4,414,513Liabilities 2023: $811,764Net Assets 2023: $3,602,7492023Assets 2024: $4,046,470Liabilities 2024: $430,868Net Assets 2024: $3,615,6022024Assets 2025: $4,951,557Liabilities 2025: $1,425,423Net Assets 2025: $3,526,1342025

Highlighted filing

2019

Assets$3,237,239
Liabilities$91,065
Net Assets$3,146,174

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $1,446,6032012Expenses 2013: $1,530,0382013Revenue 2014: $1,535,091Expenses 2014: $1,592,406Net Income 2014: -$57,3152014Revenue 2015: $1,573,310Expenses 2015: $1,459,417Net Income 2015: $113,8932015Revenue 2016: $1,888,357Expenses 2016: $1,591,489Net Income 2016: $296,8682016Revenue 2017: $2,286,679Expenses 2017: $1,656,960Net Income 2017: $629,7192017Revenue 2018: $2,458,202Expenses 2018: $2,002,312Net Income 2018: $455,8902018Revenue 2019: $2,798,508Expenses 2019: $2,156,969Net Income 2019: $641,5392019Revenue 2020: $2,457,179Expenses 2020: $2,216,457Net Income 2020: $240,7222020Revenue 2021: $2,481,756Expenses 2021: $1,974,282Net Income 2021: $507,4742021Revenue 2022: $2,186,646Expenses 2022: $2,267,569Net Income 2022: -$80,9232022Revenue 2023: $2,171,547Expenses 2023: $2,420,680Net Income 2023: -$249,1332023Revenue 2024: $2,219,464Expenses 2024: $2,447,713Net Income 2024: -$228,2492024Revenue 2025: $2,605,682Expenses 2025: $2,758,814Net Income 2025: -$153,1322025

Highlighted filing

2019

Revenue$2,798,508
Expenses$2,156,969
Net Income$641,539
Jump To
Filing Snapshot
Filing Period
May 1, 2018 to Apr 30, 2019
Signed
Feb 27, 2020
Return Version
2018v3.1
Gross Receipts
$2,798,508
Mission and Program Overview

Mission

The purpose of the fund is to conduct an organized training and education program for all apprentice and journeyman sheet metal workers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,441,837$3,146,174▲ $704,337
Investments in Publicly Traded Securities$1,285,707$1,381,189▲ $95,482
Savings and Temporary Cash Investments$775,439$1,350,017▲ $574,578
Accounts Receivable$206,269$194,183▼ $12,086
Cash and Non-Interest-Bearing Accounts$134,312$138,608▲ $4,296
Land, Buildings, and Equipment, Net$93,093$129,127▲ $36,034
Prepaid Expenses and Deferred Charges$5,515$9,938▲ $4,423
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,512,768$3,237,239▲ $724,471
Other Assets Total$12,433$34,177▲ $21,744
Liabilities
Other Liabilities$51,574$56,496▲ $4,922
Accounts Payable and Accrued Expenses$19,357$34,569▲ $15,212
Total Liabilities$70,931$91,065▲ $20,134
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,441,837$3,146,174▲ $704,337
Total Liabilities and Net Assets / Fund Balance$2,512,768$3,237,239▲ $724,471

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$128,976$1,040,865$1,169,841
Equipment$151$85,259$85,410
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph S FrickTraining CoordinatorFT$132,757$110,608$243,365
Ronald DeichertTraining InstructorFT$122,995$110,566$233,561
Donald Smith JrTraining InstructorFT$120,860$110,566$231,426

Board Members and Trustees

NameTitle
Gary MasinoCo-chairman - Labor Truste
Gary LutheCo-chairman - Management T
Bryan BushLabor Trustee
Gerard GontzLabor Trustee
Ken WoodsLabor Trustee
Lou CoppolinoLabor Trustee
Ernest MenoldManagement Trustee
Ken WurstManagement Trustee
Robert JohnstonManagement Trustee
William ReardonManagement Trustee
Jeffrey SchoolsManagement Trustee (p)
Revenue and Support

Revenue Composition

Contributions and Grants
$101,513
Program Service Revenue
$2,528,677
Investment Income
$33,249
Other Revenue
$135,069
Change in Net Assets
$641,539

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,798,508
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$62,798
Total Revenue per Audited Statements
$2,861,306
Total Revenue per Form 990
$2,798,508
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,222,889
Other Expenses$878,680
Grants and Similar Amounts Paid$55,400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$764,209
Occupancy---$509,684
Pension Plan Contributions---$251,673
Other Employee Benefits---$139,423
Payroll Taxes---$67,584
Office Expenses---$64,440
Grants to Domestic Orgs---$55,400
Information Technology---$41,718
Fees for Services Legal---$26,840
Depreciation Depletion---$20,629
Insurance---$14,855
Conferences and Meetings---$7,270
Travel---$5,286
Other Expenses---$585
Total Functional Expenses$0$0$0$2,156,969

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,156,969
Total Expenses per Audited Statements$2,156,969
Total Expenses per Form 990$2,156,969
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sheet Metal Workers Local 19 Jatf of Central PaPhiladelphia, PA501(c)(3)Workforce Development$54,076
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
Due to Related Funds$56,496
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 is provided to the fund's trustees for their review prior to signing.

Form 990, Part VI, Section B, Line 15A

The trustees approve of the compensation package provided to the fund administrator.

Form 990, Part VI, Section C, Line 19

The fund has made governing documents, financial statements and form 990 available upon request.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Joint Apprenticeship
EIN
23-6428928
Phone
2159521950
Address
1301 S COLUMBUS BLVD, PHILADELPHIA, PA 19147

Signing Officer

Name
Gary Masino
Title
Co-chairman
Phone
2159521950
Signed
2020-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Masino
Formed
1967
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
26
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
ONE PRESIDENTIAL BLVD SUITE 330, BALA CYNWYD, PA 19004
Preparer
Louis Verzella CPA
Phone
6106689400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML AppendixShowing 400 of 520 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt019357
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt034569
IRS990/AccountsReceivableGrp/BOYAmt0206269
IRS990/AccountsReceivableGrp/EOYAmt0194183
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE FUND IS TO CONDUCT AN ORGANIZED TRAINING AND EDUCATION PROGRAM FOR ALL APPRENTICE AND JOURNEYMAN SHEET METAL WORKERS.
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TRAINING COORDINATOR
IRS990/BooksInCareOfDetail/PhoneNum02159521950
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01301 S COLUMBUS BLVD
IRS990/BooksInCareOfDetail/USAddress/CityNm0PHILADELPHIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd019147
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0134312
IRS990/CashNonInterestBearingGrp/EOYAmt0138608
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt07270
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0101513
IRS990/CYGrantsAndSimilarPaidAmt055400
IRS990/CYInvestmentIncomeAmt033249
IRS990/CYOtherExpensesAmt0878680
IRS990/CYOtherRevenueAmt0135069
IRS990/CYProgramServiceRevenueAmt02528677
IRS990/CYRevenuesLessExpensesAmt0641539
IRS990/CYSalariesCompEmpBnftPaidAmt01222889
IRS990/CYTotalExpensesAmt02156969
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02798508
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt020629
IRS990/Desc0TO CONDUCT AN ORGANIZED TRAINING & EDUCATION PROGRAM FOR ALL APPRENTICE AND JOURNEYMEN SHEET METAL WORKERS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt026
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/TotalAmt026840
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1145.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1245.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1345.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt11110566
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt12110608
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt13110566
IRS990/Form990PartVIISectionAGrp/PersonNm0BRYAN BUSH
IRS990/Form990PartVIISectionAGrp/PersonNm1GARY LUTHE
IRS990/Form990PartVIISectionAGrp/PersonNm2GARY MASINO
IRS990/Form990PartVIISectionAGrp/PersonNm3GERARD GONTZ
IRS990/Form990PartVIISectionAGrp/PersonNm4JEFFREY SCHOOLS
IRS990/Form990PartVIISectionAGrp/PersonNm5LOU COPPOLINO
IRS990/Form990PartVIISectionAGrp/PersonNm6ROBERT JOHNSTON
IRS990/Form990PartVIISectionAGrp/PersonNm7WILLIAM REARDON
IRS990/Form990PartVIISectionAGrp/PersonNm8KEN WURST
IRS990/Form990PartVIISectionAGrp/PersonNm9KEN WOODS
IRS990/Form990PartVIISectionAGrp/PersonNm10ERNEST MENOLD
IRS990/Form990PartVIISectionAGrp/PersonNm11DONALD SMITH JR
IRS990/Form990PartVIISectionAGrp/PersonNm12JOSEPH S FRICK
IRS990/Form990PartVIISectionAGrp/PersonNm13RONALD DEICHERT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11120860
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12132757
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13122995
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1CO-CHAIRMAN - MANAGEMENT T
IRS990/Form990PartVIISectionAGrp/TitleTxt2CO-CHAIRMAN - LABOR TRUSTE
IRS990/Form990PartVIISectionAGrp/TitleTxt3LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4MANAGEMENT TRUSTEE (P)
IRS990/Form990PartVIISectionAGrp/TitleTxt5LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRAINING INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRAINING COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRAINING INSTRUCTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0101513
IRS990/GrantsToDomesticOrgsGrp/TotalAmt055400
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02798508
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt041718
IRS990/InsuranceGrp/TotalAmt014855
IRS990/InvestmentIncomeGrp/ExclusionAmt033249
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt033249
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01285707
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01381189
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01126124
IRS990/LandBldgEquipBasisNetGrp/BOYAmt093093
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0129127
IRS990/LandBldgEquipCostOrOtherBssAmt01255251
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF THE FUND IS TO CONDUCT AN ORGANIZED TRAINING AND EDUCATION PROGRAM FOR ALL APPRENTICE AND JOURNEYMAN SHEET METAL WORKERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02441837
IRS990/NetAssetsOrFundBalancesEOYAmt03146174
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt062798
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0509684
IRS990/OfficeExpensesGrp/TotalAmt064440
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012433
IRS990/OtherAssetsTotalGrp/EOYAmt034177
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0139423
IRS990/OtherExpensesGrp/Desc0SCHOOL EXPENSES
IRS990/OtherExpensesGrp/Desc1COE ACCREDITATION
IRS990/OtherExpensesGrp/Desc2DRUG & APPLICANT TESTIN
IRS990/OtherExpensesGrp/Desc3EQUIPMENT REPAIR
IRS990/OtherExpensesGrp/TotalAmt0146466
IRS990/OtherExpensesGrp/TotalAmt137578
IRS990/OtherExpensesGrp/TotalAmt23329
IRS990/OtherExpensesGrp/TotalAmt3585
IRS990/OtherLiabilitiesGrp/BOYAmt051574
IRS990/OtherLiabilitiesGrp/EOYAmt056496
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc1REIMBURSEMENT FROM REL
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt081198
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt153871
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt081198
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt153871
IRS990/OtherRevenueTotalAmt0135069
IRS990/OtherSalariesAndWagesGrp/TotalAmt0764209
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt067584
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt0251673
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05515
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09938
IRS990/PrincipalOfficerNm0GARY MASINO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TUITION CHARGES & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02470769
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt157908
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02470769
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt157908
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0110613
IRS990/PYGrantsAndSimilarPaidAmt073132
IRS990/PYInvestmentIncomeAmt019817
IRS990/PYOtherExpensesAmt0786598
IRS990/PYOtherRevenueAmt047709
IRS990/PYProgramServiceRevenueAmt02280063
IRS990/PYRevenuesLessExpensesAmt0455890
IRS990/PYSalariesCompEmpBnftPaidAmt01142582
IRS990/PYTotalExpensesAmt02002312
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02458202
IRS990/ReconcilationRevenueExpnssAmt0641539
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02441837
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03146174
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0775439
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01350017
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0151
IRS990ScheduleD/EquipmentGrp/DepreciationAmt085259
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt085410
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02156969
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt062798
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0128976
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01040865
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01169841
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt056496
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED FUNDS
IRS990ScheduleD/RevenueNotReportedAmt062798
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02798508
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0129127
IRS990ScheduleD/TotalExpensesPerForm990Amt02156969
IRS990ScheduleD/TotalLiabilityAmt056496
IRS990ScheduleD/TotalRevenuePerForm990Amt02798508
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02861306
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02156969
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt054076
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0WORKFORCE DEVELOPMENT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 19 JATF OF CENTRAL PA
IRS990ScheduleI/RecipientTable/RecipientEIN0232004118
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01301 S COLUMBUS BLVD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0PHILADELPHIA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0PA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd019147
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0120860
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1132757
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2122995
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt073001
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt173043
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt273001
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt037565
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt137565
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt237565
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DONALD SMITH JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOSEPH S FRICK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2RONALD DEICHERT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRAINING INSTRUCTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRAINING COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRAINING INSTRUCTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0231426
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1243365
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2233561
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO THE FUND'S TRUSTEES FOR THEIR REVIEW PRIOR TO SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEES APPROVE OF THE COMPENSATION PACKAGE PROVIDED TO THE FUND ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FUND HAS MADE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SMW JATC OF CENTRAL PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LOCAL 19 SMART BROTHERHOOD UNITY & DIGNITY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0232004118

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.95$1.43$3.53$2.61$2.76$0.15
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.05$0.43$3.62$2.22$2.45$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.41$0.81$3.60$2.17$2.42$0.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.12$0.12$4.00$2.19$2.27$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.17$0.12$4.05$2.48$1.97$0.51
2020Detailed filing. Detailed filing data is available for this year.$3.36$0.08$3.28$2.46$2.22$0.24
2019Detailed filing. Detailed filing data is available for this year.$3.24$0.09$3.15$2.80$2.16$0.64
2018Detailed filing. Detailed filing data is available for this year.$2.51$0.07$2.44$2.46$2.00$0.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.08$1.98$2.29$1.66$0.63
2016Detailed filing. Detailed filing data is available for this year.$1.37$0.04$1.33$1.89$1.59$0.30
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.07$1.03$1.57$1.46$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.08$0.88$1.54$1.59$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.06$0.91$1.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.12$0.90$1.45
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $1M-$5M nonprofits