Civic Intelligence

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

990 • Fiscal year 2021 • EIN 23-7063000

Jun 01, 2020 to May 31, 2021 • Filed on Apr 15, 2022

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

93rd percentile

0.21x

Higher debt load relative to assets than 93% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

95th percentile

0.39x

Higher debt load relative to revenue than 95% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

19th percentile

-7.0%

Higher net margin than 19% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

60th percentile

$3,507

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Asset Growth

75th percentile

19%

Faster asset growth than 75% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

36th percentile

-4.6%

Faster revenue growth than 36% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$475,733

Up $75,791 (+19%) from 2020

Net Assets

Down

$377,504

Down $20,609 (-5.2%) from 2020

Liabilities

Up

$98,229

Up $96,400 (+5271%) from 2020

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin19th percentile

Revenue

Down

$253,454

Down $12,283 (-4.6%) from 2020

Expenses

Up

$271,199

Up $11,242 (+4.3%) from 2020

Net Income

Down

-$17,745

Down $23,525 (-407%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth75th 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

2021

Assets$475,733
Liabilities$98,229
Net Assets$377,504
Open 2021 Filing

Operations Trend

Revenue Growth36th 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

2021

Revenue$253,454
Expenses$271,199
Net Income-$17,745
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Apr 15, 2022
Return Version
2020v4.2
Gross Receipts
$314,915
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
Rtn Earn Endowment Incm Other Fnds$398,113$377,504▼ $20,609
Land, Buildings, and Equipment, Net$57,725$144,132▲ $86,407
Investments in Publicly Traded Securities$119,625$120,978▲ $1,353
Cash and Non-Interest-Bearing Accounts$33,925$105,287▲ $71,362
Savings and Temporary Cash Investments$159,514$69,769▼ $89,745
Accounts Receivable$25,101$30,482▲ $5,381
Prepaid Expenses and Deferred Charges$4,052$5,085▲ $1,033
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$399,942$475,733▲ $75,791
Liabilities
Other Liabilities$0$90,695▲ $90,695
Accounts Payable and Accrued Expenses$1,829$7,534▲ $5,705
Total Liabilities$1,829$98,229▲ $96,400
Net Assets / Fund Balance
Total Net Assets Fund Balance$398,113$377,504▼ $20,609
Total Liabilities and Net Assets / Fund Balance$399,942$475,733▲ $75,791

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$129,890$176,650$306,540
Leasehold Improvements$14,242$37,557$51,799
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleBaseTotal
Timothy BenesTrustee$3,507$3,507

Board Members and Trustees

NameTitle
Andrew NowakTrustee
David NiemanTrustee
Edward Bender JrTrustee
Jeffrey MertzTrustee
Paul CristTrustee
Richard DelottoTrustee
Robert Lengen JrTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$243,651
Investment Income
$4,935
Other Revenue
$4,868
Change in Net Assets
$-17,745

Audited Revenue Reconciliation

Revenue per Audited Statements
$252,853
Revenue Not Reported on Financial Statements
$601
Revenue Not Reported on Form 990
$-2,864
Total Revenue per Audited Statements
$249,989
Total Revenue per Form 990
$253,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,283
Salaries, Compensation, and Employee Benefits$123,916
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$106,057
Occupancy---$36,000
Office Expenses---$25,506
Depreciation Depletion---$20,625
Payroll Taxes---$10,089
Fees for Services Accounting---$9,599
Insurance---$6,844
Information Technology---$4,854
Pension Plan Contributions---$3,943
Other Employee Benefits---$3,827
Conferences and Meetings---$658
Fees for Service Investment Mgmnt Fees---$601
Fees for Services Legal---$584
Other Expenses---$528
Total Functional Expenses$0$0$0$271,199

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$271,199
Expenses per Audited Statements$270,598
Total Expenses per Audited Statements$270,598
Expenses Not Reported on Financial Statements$601
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Portion of Lt Debt$45,074
Long Term Debt$43,778
Due to Affiliated Orgs$1,843
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 35% controlled entity
No
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
Timothy Benes
Title
Secretary
Phone
7168358836
Signed
2022-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Benes
Formed
1969
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
6
Employees
16
Volunteers
0

Preparer

Firm
Tronconi Segarra & Associates Llp
Address
8321 MAIN STREET, WILLIAMSVILLE, NY 14221
Preparer
Diane M Straka CPA
Phone
7166331373
Raw XML Appendix357 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt143778
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt245074
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATED ORGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LONG TERM DEBT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CURRENT PORTION OF LT DEBT
IRS990ScheduleD/RevenueNotReportedAmt0-2864
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0601
IRS990ScheduleD/RevenueSubtotalAmt0252853
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0144132
IRS990ScheduleD/TotalExpensesPerForm990Amt0271199
IRS990ScheduleD/TotalLiabilityAmt090695
IRS990ScheduleD/TotalRevenuePerForm990Amt0253454
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0249989
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0270598
IRS990/ScheduleJRequiredInd00
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0399942
IRS990/TotalAssetsEOYAmt0475733
IRS990/TotalAssetsGrp/BOYAmt0399942
IRS990/TotalAssetsGrp/EOYAmt0475733
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/TotalAmt0271199
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01829
IRS990/TotalLiabilitiesEOYAmt098229
IRS990/TotalLiabilitiesGrp/BOYAmt01829
IRS990/TotalLiabilitiesGrp/EOYAmt098229
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0398113
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0377504
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0243651
IRS990/TotalReportableCompFromOrgAmt03507
IRS990/TotalRevenueGrp/ExclusionAmt04935
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0248519
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0253454
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0399942
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0475733
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014215
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
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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/PreparationDt02022-04-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DIANE M STRAKA CPA
ReturnHeader/ReturnTs02022-04-16T10:02:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TIMOTHY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BENES
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$475,733
Liabilities
$98,229
Net assets
$377,504
Revenue
$253,454
Expenses
$271,199
Net income
-$17,745
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