Civic Intelligence

Ironworkers Local 402 Joint Apprenticeship Trust

990EZ • Fiscal year 2021 • EIN 23-7248422

Apr 01, 2020 to Mar 31, 2021 • Filed on Dec 27, 2021

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

92nd percentile

0.18x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

0.12x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

24th percentile

-3.1%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

67th percentile

14%

Faster asset growth than 67% of similar nonprofits.

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

Revenue Growth

17th percentile

-14%

Faster revenue growth than 17% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$106,742

Up $13,110 (+14%) from 2020

Net Assets

Down

$87,242

Down $5,093 (-5.5%) from 2020

Liabilities

Up

$19,500

Up $18,203 (+1403%) from 2020

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin24th percentile

Revenue

Down

$161,948

Down $26,537 (-14%) from 2020

Expenses

Down

$167,041

Down $17,966 (-9.7%) from 2020

Net Income

Down

-$5,093

Down $8,571 (-246%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth67th 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

2021

Assets$106,742
Liabilities$19,500
Net Assets$87,242
Open 2021 Filing

Operations Trend

Revenue Growth17th 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

2021

Revenue$161,948
Expenses$167,041
Net Income-$5,093
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Dec 27, 2021
Return Version
2020v4.1
Gross Receipts
$161,948
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 Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JEFF BAILEYChairmanPT$0--
AL BERGELTrusteePT$0--
LESTER HENSLEYTrusteePT$0--
PATRICK MITCHELLTrusteePT$0--
ROBERT BROWNTrusteePT$0--
MIKE KAUFFMANDirectorFT$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
Jeff Bailey
Title
Chairman
Phone
5618426254
Signed
2021-12-27
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: 6619. Description: Educational Subsides. Amount: 3240. Description: Donations. Amount: 600. Total to Form 990-EZ, line 8: 10459.”

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

“Description: FRINGE BENEFITS. Amount: 48524. Description: TRAINING MATERIALS AND SUPPLIES. Amount: 5487. Description: PAYROLL TAXES. Amount: 5677. Description: TRAINING FACILITY. Amount: 4040. Description: MEETINGS AND CONFERENCE. Amount: 184. Description: DIRECTORS AND INSTRUCTORS FEES. Amount: 73626. Description: INSURANCE. Amount: 4690. Description: DUES AND SUBSCRIPTIONS. Amount: 861. Description: MISCELLANEOUS. Amount: 876. Description: DEPRECIATION. Amount: 11406. Description: REPAIRS AND MAINTENANCE. Amount: 464. Total to Form 990-EZ, line 16: 155835.”

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

“Description: Other Depreciable Assets. Beg. of Year Amount: 29020. End of Year Amount: 17614.”

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

“Description: Payroll Taxes. Beg. of Year Amount: 1297. End of Year Amount: 2305. Description: Loan Payable. Beg. of Year Amount: 0. End of Year Amount: 17195.”

Raw XML Appendix161 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/BOYAmt064612
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt089128
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-5093
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02000
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt093632
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0106742
IRS990EZ/GrossReceiptsAmt0161948
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt092335
IRS990EZ/NetAssetsOrFundBalancesEOYAmt087242
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt092335
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt087242
IRS990EZ/OccupancyRentUtltsAndMaintAmt07586
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt540.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JEFF BAILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1AL BERGEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LESTER HENSLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PATRICK MITCHELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ROBERT BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MIKE KAUFFMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt029020
IRS990EZ/OtherAssetsTotalDetail/EOYAmt017614
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0155835
IRS990EZ/OtherRevenueTotalAmt010459
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0To provide instruction & training in the Ironworking trade.
IRS990EZ/PrintingPublicationsPostageAmt01620
IRS990EZ/ProgramServiceRevenueAmt0151489
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Trained apprentices in the Ironworking trade.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd01
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01297
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt019500
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0167041
IRS990EZ/TotalRevenueAmt0161948
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0NA
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Organization does not award scholarships and does not offer financial assistance.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The Organization receives funding through Florida Training Services affiliated with the Palm Beach County, Florida School Board
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Expense reimbursements. Amount: 6619. Description: Educational Subsides. Amount: 3240. Description: Donations. Amount: 600. Total to Form 990-EZ, line 8: 10459.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: FRINGE BENEFITS. Amount: 48524. Description: TRAINING MATERIALS AND SUPPLIES. Amount: 5487. Description: PAYROLL TAXES. Amount: 5677. Description: TRAINING FACILITY. Amount: 4040. Description: MEETINGS AND CONFERENCE. Amount: 184. Description: DIRECTORS AND INSTRUCTORS FEES. Amount: 73626. Description: INSURANCE. Amount: 4690. Description: DUES AND SUBSCRIPTIONS. Amount: 861. Description: MISCELLANEOUS. Amount: 876. Description: DEPRECIATION. Amount: 11406. Description: REPAIRS AND MAINTENANCE. Amount: 464. Total to Form 990-EZ, line 16: 155835.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: Other Depreciable Assets. Beg. of Year Amount: 29020. End of Year Amount: 17614.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: Payroll Taxes. Beg. of Year Amount: 1297. End of Year Amount: 2305. Description: Loan Payable. Beg. of Year Amount: 0. End of Year Amount: 17195.
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeff Bailey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05618426254
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-27
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/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/PreparationDt02021-12-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D EISENBERG
ReturnHeader/ReturnTs02022-01-18T08:48:35-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jeff
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Bailey
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$106,742
Liabilities
$19,500
Net assets
$87,242
Revenue
$161,948
Expenses
$167,041
Net income
-$5,093
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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)5 • <$500k nonprofits