Civic Intelligence

Central Iowa Sheet Metal Training

EIN 23-7218292 • 501(c)5 • Des Moines, IA

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Profile

Training and education of employer members of the central iowa chapter of the iowa association of sheet metal contractors. It is a collectively bargained multiemployer plan.

4534 N W 6th DriveDes Moines, IA 50313
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

83rd percentile

26%

Higher net margin than 83% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

42nd percentile

4.0%

Faster revenue growth than 42% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$2,238,929

Up $179,881 (+8.7%) from 2023

Liabilities

Up

$1,783

Up $1,016 (+132%) from 2023

Net Assets

Up

$2,237,146

Up $178,865 (+8.7%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin83rd percentile

Revenue

Down

$691,236

Down $73,149 (-9.6%) from 2023

Expenses

Up

$512,371

Up $19,066 (+3.9%) from 2023

Net Income

Down

$178,865

Down $92,215 (-34%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2014: $1,110,277Liabilities 2014: $366,217Net Assets 2014: $744,0602014Assets 2015: $1,208,885Liabilities 2015: $333,240Net Assets 2015: $875,6452015Assets 2016: $1,260,107Liabilities 2016: $249,724Net Assets 2016: $1,010,3832016Assets 2017: $1,302,880Liabilities 2017: $147,056Net Assets 2017: $1,155,8242017Assets 2018: $1,281,527Liabilities 2018: $1,260Net Assets 2018: $1,280,2672018Assets 2019: $1,371,009Liabilities 2019: $813Net Assets 2019: $1,370,1962019Assets 2020: $1,523,634Liabilities 2020: $1,471Net Assets 2020: $1,522,1632020Assets 2021: $1,635,082Liabilities 2021: $1,084Net Assets 2021: $1,633,9982021Assets 2022: $1,794,164Liabilities 2022: $6,963Net Assets 2022: $1,787,2012022Assets 2023: $2,059,048Liabilities 2023: $767Net Assets 2023: $2,058,2812023Assets 2024: $2,238,929Liabilities 2024: $1,783Net Assets 2024: $2,237,1462024

Highlighted filing

2024

Assets$2,238,929
Liabilities$1,783
Net Assets$2,237,146
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0Revenue 2014: $459,630Expenses 2014: $322,288Net Income 2014: $137,3422014Revenue 2015: $475,655Expenses 2015: $344,070Net Income 2015: $131,5852015Revenue 2016: $490,678Expenses 2016: $355,940Net Income 2016: $134,7382016Revenue 2017: $517,693Expenses 2017: $372,252Net Income 2017: $145,4412017Revenue 2018: $512,216Expenses 2018: $387,773Net Income 2018: $124,4432018Revenue 2019: $488,400Expenses 2019: $398,471Net Income 2019: $89,9292019Revenue 2020: $553,926Expenses 2020: $401,959Net Income 2020: $151,9672020Revenue 2021: $537,994Expenses 2021: $426,159Net Income 2021: $111,8352021Revenue 2022: $639,396Expenses 2022: $486,193Net Income 2022: $153,2032022Revenue 2023: $764,385Expenses 2023: $493,305Net Income 2023: $271,0802023Revenue 2024: $691,236Expenses 2024: $512,371Net Income 2024: $178,8652024

Highlighted filing

2024

Revenue$691,236
Expenses$512,371
Net Income$178,865
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,238,929
Liabilities
$1,783
Net assets
$2,237,146
Revenue
$691,236
Expenses
$512,371
Net income
$178,865
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$0.69$0.51$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.76$0.49$0.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.01$1.79$0.64$0.49$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.63$0.54$0.43$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.55$0.40$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.49$0.40$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.51$0.39$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.15$1.16$0.52$0.37$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.26$0.25$1.01$0.49$0.36$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.21$0.33$0.88$0.48$0.34$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.37$0.74$0.46$0.32$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.0
Gross Receipts
$691,236
Mission and Program Overview

Mission

Training and education of employer members of the central iowa chapter of the iowa association of sheet metal contractors. It is a collectively bargained multiemployer plan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$950,229$1,366,672▲ $416,443
Savings and Temporary Cash Investments$1,108,819$870,799▼ $238,020
Accounts Receivable-$1,458-
Total Assets$2,059,048$2,238,929▲ $179,881
Liabilities
Accounts Payable and Accrued Expenses$767$1,783▲ $1,016
Total Liabilities$767$1,783▲ $1,016
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,058,281$2,237,146▲ $178,865
Total Net Assets Fund Balance$2,058,281$2,237,146▲ $178,865
Total Liabilities and Net Assets / Fund Balance$2,059,048$2,238,929▲ $179,881

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$906,197$955,366$1,861,563
Land$301,662-$301,662
Equipment$158,813$119,147$277,960
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Larry FerrissTraining DirectorFT$115,230$56,909$172,139

Board Members and Trustees

NameTitle
Andy BredesonTrustee
Brandon DuffTrustee
Dan HamptonTrustee
Jon QuijanoTrustee
Mitch GolayTrustee
Tom WengertTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$66,899
Program Service Revenue
$564,565
Investment Income
$38,172
Other Revenue
$21,600
All Other Contributions
$18,666
Change in Net Assets
$178,865

Audited Revenue Reconciliation

Revenue per Audited Statements
$691,236
Total Revenue per Audited Statements
$691,236
Total Revenue per Form 990
$691,236
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$298,078
Other Expenses$214,293
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$172,139
Other Salaries and Wages---$108,073
Depreciation Depletion---$79,101
Occupancy---$32,877
Insurance---$28,973
Payroll Taxes---$17,866
Fees for Services Accounting---$8,090
Fees for Services Other---$3,998
Travel---$2,400
Advertising---$2,016
Conferences and Meetings---$1,927
Office Expenses---$1,230
Fees for Services Legal---$426
Other Expenses---$400
Total Functional Expenses$0$0$0$512,371

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$512,371
Total Expenses per Audited Statements$512,371
Total Expenses per Form 990$512,371
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
Audit committee
No
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
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, Page 6, Part VI, Line 11B

“The trustee responsible for signing the form 990 reviews the return before it is filed.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for the training director is based on wages and benefits in the current smart local 45/des moines area collective bargaining agreement as approved by the board in the form of a written employment agreement. This information is documented in the minutes of the fund.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available to fund participants at the fund office. Otherwise, no documents are available to the public.”

Filing and Contact Details

Filer

Filer Name
Central Iowa Sheet Metal Training
EIN
23-7218292
Phone
5152627421
Address
4534 N W 6TH DRIVE, DES MOINES, IA 50313

Signing Officer

Name
Andy Bredeson
Title
Trustee
Phone
5152627421
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andy Bredeson
Formed
1972
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
12

Preparer

Firm
Deboer & Associates Pc
Address
17330 WRIGHT ST STE 100, OMAHA, NE 68130-2157
Preparer
Eryn Stevens
Phone
4023335200
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Management of the plan believes that the plan has taken no uncertain tax positions that require adjustment to the financial statements in order to comply with the provisions of this guidance. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEE RESPONSIBLE FOR SIGNING THE FORM 990 REVIEWS THE RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION FOR THE TRAINING DIRECTOR IS BASED ON WAGES AND BENEFITS IN THE CURRENT SMART LOCAL 45/DES MOINES AREA COLLECTIVE BARGAINING AGREEMENT AS APPROVED BY THE BOARD IN THE FORM OF A WRITTEN EMPLOYMENT AGREEMENT. THIS INFORMATION IS DOCUMENTED IN THE MINUTES OF THE FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE TO FUND PARTICIPANTS AT THE FUND OFFICE. OTHERWISE, NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ANDY BREDESON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05152627421
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL IOWA SHEET METAL TRAINING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FUND
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0237218292
ReturnHeader/Filer/PhoneNum05152627421
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470836395
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEBOER & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017330 WRIGHT ST STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0681302157
ReturnHeader/PreparerPersonGrp/PhoneNum04023335200
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERYN STEVENS
ReturnHeader/ReturnTs02025-10-09T14:59:38-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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