Civic Intelligence

Ironworkers Local 402 Joint Apprenticeship Trust

990EZ • Fiscal year 2018 • EIN 23-7248422

Apr 01, 2017 to Mar 31, 2018 • Filed on Aug 10, 2018

Organization ProfileNA
1001 West 15th StreetRiviera Beach, FL 33404

(561) 842-6254

Siviq Scores

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

Liabilities / Assets

75th percentile

0.02x

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

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Net Margin

23rd percentile

-6.7%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

14th percentile

-15%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2018

Revenue Growth

31st percentile

-4.1%

Faster revenue growth than 31% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2018

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$86,611

Down $33,468 (-28%) from 2016

Net Assets

Down

$84,707

Down $32,419 (-28%) from 2016

Liabilities

Down

$1,904

Down $1,049 (-36%) from 2016

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin23rd percentile

Revenue

Down

$182,916

Down $15,886 (-8.0%) from 2016

Expenses

Down

$195,251

Down $21,962 (-10%) from 2016

Net Income

Up

-$12,335

Up $6,076 (+33%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$200K$150K$100K$50K$0Assets 2013: $81,515Liabilities 2013: $2,653Net Assets 2013: $78,8622013Assets 2014: $122,158Liabilities 2014: $2,179Net Assets 2014: $119,9792014Assets 2015: $137,332Liabilities 2015: $1,795Net Assets 2015: $135,5372015Assets 2016: $120,079Liabilities 2016: $2,953Net Assets 2016: $117,1262016Assets 2018: $86,611Liabilities 2018: $1,904Net Assets 2018: $84,7072018Assets 2019: $90,161Liabilities 2019: $1,304Net Assets 2019: $88,8572019Assets 2020: $93,632Liabilities 2020: $1,297Net Assets 2020: $92,3352020Assets 2021: $106,742Liabilities 2021: $19,500Net Assets 2021: $87,2422021Assets 2022: $130,660Liabilities 2022: $2,404Net Assets 2022: $128,2562022Assets 2025: $162,288Liabilities 2025: $4,873Net Assets 2025: $157,4152025

Highlighted filing

2018

Assets$86,611
Liabilities$1,904
Net Assets$84,707
Open 2018 Filing

Operations Trend

Revenue Growth31st percentile

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

$300K$200K$100K$0-$100KRevenue 2013: $150,299Expenses 2013: $193,599Net Income 2013: -$43,3002013Revenue 2014: $244,881Expenses 2014: $203,764Net Income 2014: $41,1172014Revenue 2015: $225,055Expenses 2015: $209,497Net Income 2015: $15,5582015Revenue 2016: $198,802Expenses 2016: $217,213Net Income 2016: -$18,4112016Revenue 2018: $182,916Expenses 2018: $195,251Net Income 2018: -$12,3352018Revenue 2019: $187,412Expenses 2019: $183,262Net Income 2019: $4,1502019Revenue 2020: $188,485Expenses 2020: $185,007Net Income 2020: $3,4782020Revenue 2021: $161,948Expenses 2021: $167,041Net Income 2021: -$5,0932021Revenue 2022: $209,295Expenses 2022: $185,476Net Income 2022: $23,8192022Revenue 2025: $222,301Expenses 2025: $233,404Net Income 2025: -$11,1032025

Highlighted filing

2018

Revenue$182,916
Expenses$195,251
Net Income-$12,335
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Aug 10, 2018
Return Version
2017v2.2
Gross Receipts
$182,916
Mission and Program Overview

Mission

To provide instruction & training in the Ironworking trade.

Program Services

DescriptionGrantsExpenses
Trained apprentices in the Ironworking trade.$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
SEAN P MITCHELLChairmanPT$0--
AL BERGELTrusteePT$0--
LESTER HENSLEYTrusteePT$0--
JOE HOUSTONTrusteePT$0--
DAVID MILLERTrusteePT$0--
GREG LETCHERTrusteePT$0--
JEFF BAILEYDirectorFT$0--
Filing and Contact Details

Filer

Filer Name
Ironworkers Local 402
EIN
23-7248422
Phone
5618426254
Address
1001 WEST 15TH STREET, RIVIERA BEACH, FL 33404

Signing Officer

Name
Sean P Mitchell
Title
Chairman
Phone
5618426254
Signed
2018-08-10
Discuss with paid preparer
Yes

Preparer

Firm
Steven D Eisenberg CPA Pa
Address
13790 NW 4 STREET 100, SUNRISE, FL 33325
Preparer
Steven D Eisenberg
Phone
9548469490
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8 - Other Revenue

“Description: Expense reimbursements. Amount: 7886. Description: Educational Subsides. Amount: 27530. Total to Form 990-EZ, line 8: 35416.”

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: FRINGE BENEFITS. Amount: 38000. Description: TRAINING MATERIALS AND SUPPLIES. Amount: 12415. Description: PAYROLL TAXES. Amount: 7110. Description: TRAINING FACILITY. Amount: 1490. Description: APPRENTICESHIP COMPETITION. Amount: 886. Description: AUTOMOBILE. Amount: 1016. Description: MEETINGS AND CONFERENCE. Amount: 938. Description: DIRECTORS AND INSTRUCTORS FEES . Amount: 95169. Description: INSURANCE. Amount: 1172. Description: DUES AND SUBSCRIPTIONS. Amount: 471. Description: MISCELLANEOUS. Amount: 358. Description: DEPRECIATION. Amount: 10965. Total to Form 990-EZ, line 16: 169990.”

Form 990-EZ, Part II, Line 24 - Other Assets

“Description: Other Depreciable Assets. Beg. of Year Amount: 63116. End of Year Amount: 58051.”

Form 990-EZ, Part II, Line 26 - Other Liabilities

“Description: Payroll Taxes. Beg. of Year Amount: 3562. End of Year Amount: 1904.”

Raw XML Appendix144 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0The Organization
IRS990EZ/BooksInCareOfDetail/PhoneNum05618426254
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01001 WEST 15TH STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0RIVIERA BEACH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd033404
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt037488
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt028560
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-12335
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04151
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0100604
IRS990EZ/Form990TotalAssetsGrp/EOYAmt086611
IRS990EZ/GrossReceiptsAmt0182916
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt097042
IRS990EZ/NetAssetsOrFundBalancesEOYAmt084707
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt097042
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt084707
IRS990EZ/OccupancyRentUtltsAndMaintAmt017137
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt510.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt640.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SEAN P MITCHELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1AL BERGEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LESTER HENSLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOE HOUSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVID MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5GREG LETCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JEFF BAILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt063116
IRS990EZ/OtherAssetsTotalDetail/EOYAmt058051
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0169990
IRS990EZ/OtherRevenueTotalAmt035416
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0To provide instruction & training in the Ironworking trade.
IRS990EZ/PrintingPublicationsPostageAmt03973
IRS990EZ/ProgramServiceRevenueAmt0147500
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Trained apprentices in the Ironworking trade.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03562
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01904
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0195251
IRS990EZ/TotalRevenueAmt0182916
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0NA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Expense reimbursements. Amount: 7886. Description: Educational Subsides. Amount: 27530. Total to Form 990-EZ, line 8: 35416.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: FRINGE BENEFITS. Amount: 38000. Description: TRAINING MATERIALS AND SUPPLIES. Amount: 12415. Description: PAYROLL TAXES. Amount: 7110. Description: TRAINING FACILITY. Amount: 1490. Description: APPRENTICESHIP COMPETITION. Amount: 886. Description: AUTOMOBILE. Amount: 1016. Description: MEETINGS AND CONFERENCE. Amount: 938. Description: DIRECTORS AND INSTRUCTORS FEES . Amount: 95169. Description: INSURANCE. Amount: 1172. Description: DUES AND SUBSCRIPTIONS. Amount: 471. Description: MISCELLANEOUS. Amount: 358. Description: DEPRECIATION. Amount: 10965. Total to Form 990-EZ, line 16: 169990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: Other Depreciable Assets. Beg. of Year Amount: 63116. End of Year Amount: 58051.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: Payroll Taxes. Beg. of Year Amount: 3562. End of Year Amount: 1904.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8 - Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24 - Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 26 - Other Liabilities
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sean P Mitchell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05618426254
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IRONWORKERS LOCAL 402
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOINT APPRENTICESHIP TRUST
ReturnHeader/Filer/BusinessNameControlTxt0IRON
ReturnHeader/Filer/EIN0237248422
ReturnHeader/Filer/PhoneNum05618426254
ReturnHeader/Filer/USAddress/AddressLine1Txt01001 WEST 15TH STREET
ReturnHeader/Filer/USAddress/CityNm0RIVIERA BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033404
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId098A4FC80CBC72430DE97F64CA63BA7A6CE97FF12
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId098A4FC80CBC72430DE97F64CA63BA7A6CE97FF12
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.1.12.171
ReturnHeader/FilingSecurityInformation/IPDt02018-08-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm013:31:20
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650140643
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN D EISENBERG CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013790 NW 4 STREET 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SUNRISE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033325
ReturnHeader/PreparerPersonGrp/PhoneNum09548469490
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D EISENBERG
ReturnHeader/ReturnTs02018-08-11T12:33:35-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$86,611
Liabilities
$1,904
Net assets
$84,707
Revenue
$182,916
Expenses
$195,251
Net income
-$12,335
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.05$1.57$2.22$2.33$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.02$1.28$2.09$1.85$0.24
2021Detailed filing. Detailed filing data is available for this year.$1.07$0.20$0.87$1.62$1.67$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.01$0.92$1.88$1.85$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.01$0.89$1.87$1.83$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.85$1.83$1.95$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.20$0.03$1.17$1.99$2.17$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.02$1.36$2.25$2.09$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.22$0.02$1.20$2.45$2.04$0.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.03$0.79$1.50$1.94$0.43