Civic Intelligence

Sheet Metal Contractors and Local No 71 Jac Education and Training Fund

990 • Fiscal year 2017 • EIN 23-7063000

Jun 01, 2016 to May 31, 2017 • Filed on Oct 09, 2017

Organization ProfileN/A

View Organization Page

24 Liberty AvenueBuffalo, NY 14215

(716) 835-8836

Siviq Scores

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

Liabilities / Assets

74th percentile

0.02x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

77th percentile

0.03x

Higher debt load relative to revenue than 77% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

54th percentile

5.9%

Higher net margin than 54% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

71st percentile

$6,689

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

53rd percentile

4.6%

Faster asset growth than 53% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

19th percentile

-9.6%

Faster revenue growth than 19% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$404,959

Up $17,749 (+4.6%) from 2016

Net Assets

Up

$397,442

Up $16,656 (+4.4%) from 2016

Liabilities

Up

$7,517

Up $1,093 (+17%) from 2016

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin54th percentile

Revenue

Down

$291,198

Down $30,845 (-9.6%) from 2016

Expenses

Up

$274,102

Up $39,739 (+17%) from 2016

Net Income

Down

$17,096

Down $70,584 (-81%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

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

$1.0M$500K$0Assets 2011: $168,330Liabilities 2011: $27,783Net Assets 2011: $140,5472011Assets 2012: $215,504Liabilities 2012: $15,829Net Assets 2012: $199,6752012Assets 2013: $246,369Liabilities 2013: $12,460Net Assets 2013: $233,9092013Assets 2014: $260,658Liabilities 2014: $7,878Net Assets 2014: $252,7802014Assets 2015: $306,103Liabilities 2015: $12,845Net Assets 2015: $293,2582015Assets 2016: $387,210Liabilities 2016: $6,424Net Assets 2016: $380,7862016Assets 2017: $404,959Liabilities 2017: $7,517Net Assets 2017: $397,4422017Assets 2018: $401,823Liabilities 2018: $4,444Net Assets 2018: $397,3792018Assets 2019: $400,028Liabilities 2019: $12,903Net Assets 2019: $387,1252019Assets 2020: $399,942Liabilities 2020: $1,829Net Assets 2020: $398,1132020Assets 2021: $475,733Liabilities 2021: $98,229Net Assets 2021: $377,5042021Assets 2022: $416,411Liabilities 2022: $50,496Net Assets 2022: $365,9152022Assets 2023: $358,872Liabilities 2023: $35,238Net Assets 2023: $323,6342023Assets 2024: $754,652Liabilities 2024: $432,090Net Assets 2024: $322,5622024Assets 2025: $878,836Liabilities 2025: $427,708Net Assets 2025: $451,1282025

Highlighted filing

2017

Assets$404,959
Liabilities$7,517
Net Assets$397,442
Open 2017 Filing

Operations Trend

Revenue Growth19th percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $271,1002011Expenses 2012: $278,2552012Expenses 2013: $269,5162013Revenue 2014: $216,109Expenses 2014: $196,594Net Income 2014: $19,5152014Revenue 2015: $263,592Expenses 2015: $222,936Net Income 2015: $40,6562015Revenue 2016: $322,043Expenses 2016: $234,363Net Income 2016: $87,6802016Revenue 2017: $291,198Expenses 2017: $274,102Net Income 2017: $17,0962017Revenue 2018: $281,145Expenses 2018: $278,201Net Income 2018: $2,9442018Revenue 2019: $267,580Expenses 2019: $280,753Net Income 2019: -$13,1732019Revenue 2020: $265,737Expenses 2020: $259,957Net Income 2020: $5,7802020Revenue 2021: $253,454Expenses 2021: $271,199Net Income 2021: -$17,7452021Revenue 2022: $284,288Expenses 2022: $286,515Net Income 2022: -$2,2272022Revenue 2023: $289,681Expenses 2023: $328,940Net Income 2023: -$39,2592023Revenue 2024: $311,818Expenses 2024: $317,198Net Income 2024: -$5,3802024Revenue 2025: $494,030Expenses 2025: $367,503Net Income 2025: $126,5272025

Highlighted filing

2017

Revenue$291,198
Expenses$274,102
Net Income$17,096
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 9, 2017
Return Version
2016v3.0
Gross Receipts
$291,198
Mission and Program Overview

Mission

To provide training and retraining programs and educational programs for eligible sheet metal worker apprentices and journeymen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$167,854$192,449▲ $24,595
Investments in Publicly Traded Securities$105,312$107,250▲ $1,938
Land, Buildings, and Equipment, Net$67,231$60,643▼ $6,588
Accounts Receivable$36,542$26,096▼ $10,446
Prepaid Expenses and Deferred Charges$10,271$18,521▲ $8,250
Total Assets$387,210$404,959▲ $17,749
Liabilities
Accounts Payable and Accrued Expenses$6,424$7,517▲ $1,093
Total Liabilities$6,424$7,517▲ $1,093
Net Assets / Fund Balance
Unrestricted Net Assets$380,786$397,442▲ $16,656
Total Net Assets Fund Balance$380,786$397,442▲ $16,656
Total Liabilities and Net Assets / Fund Balance$387,210$404,959▲ $17,749

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,697$117,942$155,639
Leasehold Improvements$22,946$28,853$51,799
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleBaseTotal
Brian HandzlikTrustee$6,689$6,689

Board Members and Trustees

NameTitle
Andrew NowakTrustee
David NiemanTrustee
Edward Bender JrTrustee
Jeffrey MertzTrustee
John HelakTrustee
Michael KonitzerTrustee
Paul CristTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$278,204
Investment Income
$2,844
Other Revenue
$10,150
Change in Net Assets
$17,096

Audited Revenue Reconciliation

Revenue per Audited Statements
$290,723
Revenue Not Reported on Financial Statements
$475
Revenue Not Reported on Form 990
$-440
Total Revenue per Audited Statements
$290,283
Total Revenue per Form 990
$291,198
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,301
Salaries, Compensation, and Employee Benefits$119,801
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$97,601
Conferences and Meetings---$24,295
Occupancy---$22,800
Depreciation Depletion---$12,837
Office Expenses---$12,244
Payroll Taxes---$10,830
Insurance---$10,178
Fees for Services Accounting---$7,215
Current Officers, Directors, Trustees, and Key Employees---$6,218
Other Employee Benefits---$5,152
Information Technology---$4,856
Other Expenses---$3,385
Fees for Services Legal---$651
Fees for Service Investment Mgmnt Fees---$475
Total Functional Expenses$0$0$0$274,102

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$274,102
Expenses per Audited Statements$273,627
Total Expenses per Audited Statements$273,627
Expenses Not Reported on Financial Statements$475
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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

“Organization's process to review Form 990: The principal trustee and one additional trustee reviews and signs form 990 prior to filing. Form 990 is available to all trustees for review.”

Form 990, Part VI, Section B, line 12C

“the fund consistently monitors and enforces the policy at monthly meetings.”

Form 990, Part VI, Section B, line 15

“Line 15A: Compensation process for officers: The Fund's activities are managed by the board of trustees. The top management official is a trustee who is not compensated, therefore, there is no compensation policy. Line 15B: Compensation process for officers: The Fund's activities are managed by the board of trustees. None of the trustees are compensated for the trustee capacity, therefore, there is no compensation policy.”

Form 990, Part VI, Section C, line 19

“Governing documents, conflict of interest policy and financial statements are not available to the general public, however, such documents are available for review by members of Sheet Metal Workers Local 71 upon request.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Contractors and Local No 71
EIN
23-7063000
Phone
7168358836
Address
24 Liberty Avenue, Buffalo, NY 14215

Signing Officer

Name
Paul Crist
Title
Secretary
Phone
7168358836
Signed
2017-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Crist
Formed
1969
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
7
Employees
17
Volunteers
0

Preparer

Firm
Tronconi Segarra & Associates LLP
Address
8321 Main Street, Williamsville, NY 14221
Preparer
Diane M Straka CPA
Phone
7166331373
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“Accounting principles generally accepted in the United States of America require the Plan's management to evaluate tax positions taken by the Plan and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed the tax positions taken by the Plan, and has concluded that as of May 31, 2017 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix345 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.

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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization's process to review Form 990: The principal trustee and one additional trustee reviews and signs form 990 prior to filing. Form 990 is available to all trustees for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1the fund consistently monitors and enforces the policy at monthly meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Line 15A: Compensation process for officers: The Fund's activities are managed by the board of trustees. The top management official is a trustee who is not compensated, therefore, there is no compensation policy. Line 15B: Compensation process for officers: The Fund's activities are managed by the board of trustees. None of the trustees are compensated for the trustee capacity, therefore, there is no compensation policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, conflict of interest policy and financial statements are not available to the general public, however, such documents are available for review by members of Sheet Metal Workers Local 71 upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0387210
IRS990/TotalAssetsEOYAmt0404959
IRS990/TotalAssetsGrp/BOYAmt0387210
IRS990/TotalAssetsGrp/EOYAmt0404959
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/TotalAmt0274102
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06424
IRS990/TotalLiabilitiesEOYAmt07517
IRS990/TotalLiabilitiesGrp/BOYAmt06424
IRS990/TotalLiabilitiesGrp/EOYAmt07517
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0380786
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0397442
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0278204
IRS990/TotalReportableCompFromOrgAmt06689
IRS990/TotalRevenueGrp/ExclusionAmt02844
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0288354
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0291198
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0387210
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0404959
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0380786
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0397442
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt024 Liberty Avenue
IRS990/USAddress/CityNm0Buffalo
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014215
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Paul Crist
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum07168358836
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sheet Metal Contractors and Local No 71
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Jac Education and Training
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0237063000
ReturnHeader/Filer/PhoneNum07168358836
ReturnHeader/Filer/USAddress/AddressLine1Txt024 Liberty Avenue
ReturnHeader/Filer/USAddress/CityNm0Buffalo
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014215
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F2C5821A9245DC43D66771D9F3795D4BA578654A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.75.183.162
ReturnHeader/FilingSecurityInformation/IPDt02017-10-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:51:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043728817
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Tronconi Segarra & Associates LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08321 Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Williamsville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014221
ReturnHeader/PreparerPersonGrp/PhoneNum07166331373
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Diane M Straka CPA
ReturnHeader/ReturnTs02017-10-13T08:32:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-06-01
ReturnHeader/TaxPeriodEndDt02017-05-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$404,959
Liabilities
$7,517
Net assets
$397,442
Revenue
$291,198
Expenses
$274,102
Net income
$17,096
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.79$4.28$4.51$4.94$3.68$1.27
2024Detailed filing. Detailed filing data is available for this year.$7.55$4.32$3.23$3.12$3.17$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.59$0.35$3.24$2.90$3.29$0.39
2022Detailed filing. Detailed filing data is available for this year.$4.16$0.50$3.66$2.84$2.87$0.02
2021Detailed filing. Detailed filing data is available for this year.$4.76$0.98$3.78$2.53$2.71$0.18
2020Detailed filing. Detailed filing data is available for this year.$4.00$0.02$3.98$2.66$2.60$0.06
2019Detailed filing. Detailed filing data is available for this year.$4.00$0.13$3.87$2.68$2.81$0.13
2018Detailed filing. Detailed filing data is available for this year.$4.02$0.04$3.97$2.81$2.78$0.03
2017Detailed filing. Detailed filing data is available for this year.$4.05$0.08$3.97$2.91$2.74$0.17
2016Detailed filing. Detailed filing data is available for this year.$3.87$0.06$3.81$3.22$2.34$0.88
2015Detailed filing. Detailed filing data is available for this year.$3.06$0.13$2.93$2.64$2.23$0.41
2014Detailed filing. Detailed filing data is available for this year.$2.61$0.08$2.53$2.16$1.97$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.12$2.34$2.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.16$2.00$2.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.28$1.41$2.71