Civic Intelligence

Central Iowa Sheet Metal Training Fund

990 • Fiscal year 2017 • EIN 23-7218292

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 13, 2018

Organization Profile

View Organization Page

4534 N W 6th DriveDes Moines, IA 50313

(515) 262-7421

Siviq Scores

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

Liabilities / Assets

75th percentile

0.11x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

87th percentile

0.28x

Higher debt load relative to revenue than 87% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

90th percentile

28%

Higher net margin than 90% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

52nd percentile

$111,455

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 21.5% of source-year revenue.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

41st percentile

3.4%

Faster asset growth than 41% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

60th percentile

5.5%

Faster revenue growth than 60% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$1,302,880

Up $42,773 (+3.4%) from 2016

Net Assets

Up

$1,155,824

Up $145,441 (+14%) from 2016

Liabilities

Down

$147,056

Down $102,668 (-41%) from 2016

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin90th percentile

Revenue

Up

$517,693

Up $27,015 (+5.5%) from 2016

Expenses

Up

$372,252

Up $16,312 (+4.6%) from 2016

Net Income

Up

$145,441

Up $10,703 (+7.9%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$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

2017

Assets$1,302,880
Liabilities$147,056
Net Assets$1,155,824
Open 2017 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$517,693
Expenses$372,252
Net Income$145,441
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 13, 2018
Return Version
2017v2.3
Gross Receipts
$517,693
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$652,653$703,954▲ $51,301
Savings and Temporary Cash Investments$607,454$598,926▼ $8,528
Total Assets$1,260,107$1,302,880▲ $42,773
Liabilities
Mortgage Notes Payable Secured by Investment Property$248,128$136,371▼ $111,757
Accounts Payable and Accrued Expenses$1,596$10,685▲ $9,089
Total Liabilities$249,724$147,056▼ $102,668
Net Assets / Fund Balance
Unrestricted Net Assets$1,010,383$1,155,824▲ $145,441
Total Net Assets Fund Balance$1,010,383$1,155,824▲ $145,441
Total Liabilities and Net Assets / Fund Balance$1,260,107$1,302,880▲ $42,773

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$655,662$650,247$1,305,909
Equipment$44,881$177,757$222,638
Land$3,411-$3,411
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David CoxTraining DirectorFT$70,957$40,498$111,455

Board Members and Trustees

NameTitle
Andy BredesonTrustee
Jon QuijanoTrustee
Jr SennTrustee
Mitch GolayTrustee
Russ ConnettTrustee
Tom WengertTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$71,118
Program Service Revenue
$419,619
Investment Income
$3,556
Other Revenue
$23,400
All Other Contributions
$71,118
Change in Net Assets
$145,441

Audited Revenue Reconciliation

Revenue per Audited Statements
$517,693
Total Revenue per Audited Statements
$517,693
Total Revenue per Form 990
$517,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$208,639
Other Expenses$163,613
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---$111,455
Other Salaries and Wages---$84,794
Depreciation Depletion---$48,815
Occupancy---$23,477
Payroll Taxes---$12,390
Fees for Services Accounting---$11,152
Insurance---$9,399
Conferences and Meetings---$8,657
Interest---$6,156
Other Expenses---$2,663
Fees for Services Other---$2,595
Office Expenses---$1,773
Fees for Services Legal---$1,383
Travel---$1,184
Advertising---$689
Total Functional Expenses$0$0$0$372,252

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$372,252
Total Expenses per Audited Statements$372,252
Total Expenses per Form 990$372,252
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 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
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 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
2018-07-13
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
Chris Wassenaar
Phone
4023335200
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Management of the organization believes that the organization has taken no uncertain tax positions that require adjustment to the financial statements in order to comply with the provisions of this guidance.”

Raw XML Appendix351 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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IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
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IRS990/TotalAssetsEOYAmt01302880
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ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-13
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FUND
ReturnHeader/Filer/BusinessNameControlTxt0CENT
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ReturnHeader/Filer/PhoneNum05152627421
ReturnHeader/Filer/USAddress/AddressLine1Txt04534 N W 6TH DRIVE
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.15.225.20
ReturnHeader/FilingSecurityInformation/IPDt02018-08-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:15:52
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470836395
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0681302157
ReturnHeader/PreparerPersonGrp/PhoneNum04023335200
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS WASSENAAR
ReturnHeader/ReturnTs02018-08-07T16:15:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,302,880
Liabilities
$147,056
Net assets
$1,155,824
Revenue
$517,693
Expenses
$372,252
Net income
$145,441
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