Civic Intelligence

Sheet Metal Workers Local 15 Joint Apprenticeship Training Committee

990 • Fiscal year 2024 • EIN 23-7363298

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 29, 2024

Organization ProfileWWW.SMWLU15JATC.ORG
5619 N 50th StTampa, FL 33610

(813) 628-0021

Siviq Scores

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

Liabilities / Assets

59th percentile

0.04x

Higher debt load relative to assets than 59% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.09x

Higher debt load relative to revenue than 69% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

27th percentile

-6.4%

Higher net margin than 27% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

90th percentile

$115,964

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 40.4% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

29th percentile

-3.5%

Faster asset growth than 29% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

6.2%

Faster revenue growth than 47% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$634,670

Down $23,141 (-3.5%) from 2023

Net Assets

Down

$607,934

Down $18,283 (-2.9%) from 2023

Liabilities

Down

$26,736

Down $4,858 (-15%) from 2023

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin27th percentile

Revenue

Up

$286,753

Up $16,638 (+6.2%) from 2023

Expenses

Down

$305,036

Down $6,552 (-2.1%) from 2023

Net Income

Up

-$18,283

Up $23,190 (+56%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$1.0M$500K$0Assets 2020: $858,900Liabilities 2020: $499Net Assets 2020: $858,4012020Assets 2021: $699,098Liabilities 2021: $515Net Assets 2021: $698,5832021Assets 2022: $668,224Liabilities 2022: $534Net Assets 2022: $667,6902022Assets 2023: $657,811Liabilities 2023: $31,594Net Assets 2023: $626,2172023Assets 2024: $634,670Liabilities 2024: $26,736Net Assets 2024: $607,9342024Assets 2025: $662,983Liabilities 2025: $21,696Net Assets 2025: $641,2872025

Highlighted filing

2024

Assets$634,670
Liabilities$26,736
Net Assets$607,934
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$600K$400K$200K$0-$200KRevenue 2020: $278,337Expenses 2020: $261,716Net Income 2020: $16,6212020Revenue 2021: $241,647Expenses 2021: $401,465Net Income 2021: -$159,8182021Revenue 2022: $297,720Expenses 2022: $328,613Net Income 2022: -$30,8932022Revenue 2023: $270,115Expenses 2023: $311,588Net Income 2023: -$41,4732023Revenue 2024: $286,753Expenses 2024: $305,036Net Income 2024: -$18,2832024Revenue 2025: $326,390Expenses 2025: $293,037Net Income 2025: $33,3532025

Highlighted filing

2024

Revenue$286,753
Expenses$305,036
Net Income-$18,283
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 29, 2024
Return Version
2023v5.1
Gross Receipts
$286,753
Mission and Program Overview

Mission

To provide up-to-date training and instruction for apprentices in the sheet metal industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$436,972$413,697▼ $23,275
Savings and Temporary Cash Investments$116,621$116,646▲ $25
Cash and Non-Interest-Bearing Accounts$104,218$104,327▲ $109
Total Assets$657,811$634,670▼ $23,141
Liabilities
Mortgage Notes Payable Secured by Investment Property$31,250$26,472▼ $4,778
Other Liabilities$344$0▼ $344
Accounts Payable and Accrued Expenses-$264-
Total Liabilities$31,594$26,736▼ $4,858
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$626,217$607,934▼ $18,283
Total Net Assets Fund Balance$626,217$607,934▼ $18,283
Total Liabilities and Net Assets / Fund Balance$657,811$634,670▼ $23,141

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$271,030$622,937$893,967
Equipment$26,501$105,652$132,153
Land$116,166-$116,166
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleOtherTotal
PATRICK O'LEARYChairman$115,964$115,964
Brian MccordVice Chairman$109,595$109,595
Hector RiveraLabor Trustee$102,452$102,452

Board Members and Trustees

NameTitle
Michael HessManagement Trustee
Daniel SinclairSecretary
Dan DemasoVice Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$255,590
Program Service Revenue
$27,773
Investment Income
$3,390
Other Revenue
$0
All Other Contributions
$255,590
Change in Net Assets
$-18,283

Audited Revenue Reconciliation

Revenue per Audited Statements
$286,753
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$286,753
Total Revenue per Form 990
$286,753
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$166,704
Other Expenses$138,332
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$107,308$18,721-$126,029
Occupancy$32,289$5,629-$37,918
Insurance$16,773$10,461-$27,234
Depreciation Depletion$24,973$1,500-$26,473
Pension Plan Contributions$15,752--$15,752
Other Employee Benefits$14,366--$14,366
Fees for Services Accounting$3,017$9,051-$12,068
Other Expenses$11,393--$11,393
Payroll Taxes$9,118$1,439-$10,557
Conferences and Meetings$6,501$309-$6,810
Office Expenses$5,807$860-$6,667
Information Technology$2,842$134-$2,976
Payments to Affiliates$2,920--$2,920
Travel$1,950--$1,950
Interest$1,743$15-$1,758
Fees for Services Legal$165--$165
Total Functional Expenses$256,917$48,119$0$305,036

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$305,036
Total Expenses per Audited Statements$305,036
Total Expenses per Form 990$305,036
Expenses Not Reported on Financial Statements$0
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
Lobbying activity
No
Subject to proxy tax
No
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
Yes
Other officer compensation reviewed
Yes
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

“Form 990 is presented to the trustees at a meeting prior to its filing date. If no meeting is scheduled, all trustees are notified that the form is available to be received electronically or viewed in the office. A copy is sent to each trustee as requested. The form is discussed and approved by the board of trustees.”

Form 990, Part VI, Section B, Line 12C

“The trustees complete the checklist for monitoring your conflict of interest policy annually. In addition all employees, officers and trustees complete the conflict of interest certification and disclosure form annually after receipt and review of the conflict of interest policy.”

Form 990, Part VI, Section B, Line 15

“All officers and trustees are volunteer positions. No compensation is paid. If an officer or trustee receives pay, they are not paid for their work as officers or trustees but are paid for other duties performed for the apprenticeship fund. Their wages are determined using the industrial journeyman scale of the local union.”

Form 990, Part VI, Section C, Line 19

“A copy of the governing documents, policies and financial statements are available for inspection at all times upon request in the fund's office during normal business hours.”

Filing and Contact Details

Filer

Filer Name
SHEET METAL WORKERS' LOCAL 15 APPRENTICE
EIN
23-7363298
Phone
8136280021
Address
5619 N 50TH ST, TAMPA, FL 33610

Signing Officer

Name
PATRICK O'LEARY
Title
Chairman
Phone
8136280021
Signed
2024-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
PATRICK O'LEARY
Formed
1972
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
6
Employees
10
Volunteers
0

Preparer

Firm
Bates CPA Pllc
Address
610 E ZACK ST STE 504, TAMPA, FL 33602
Preparer
Brennan Bates CPA
Phone
8138030025
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

“The method of accounting as described as "other" is the modified cash basis of accounting. The organization uses the modified cash basis of accounting for its tax forms, bookkeeping, and financial statements. This method differs from the cash method of accounting in that it reflects the capitalized cost of property and equipment and its related depreciation, the amount of loans received for asset purchases, and the liability related to the amounts withheld from employees pay.”

Form 990, Part XII, Line 2C

“There has been no change in the process from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Income not directly related to the fund's tax-exempt purpose is subject to taxation as unrelated business income. For the year ended june 30, 2024 and 2023, the fund has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements. Additionally, the fund believes it has conducted its operations in accordance with, and has properly maintained, its tax-exempt status. Tax returns for the years 2021 through 2023 are subject to examination by the internal revenue service.”

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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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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME NOT DIRECTLY RELATED TO THE FUND'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEAR ENDED JUNE 30, 2024 AND 2023, THE FUND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. ADDITIONALLY, THE FUND BELIEVES IT HAS CONDUCTED ITS OPERATIONS IN ACCORDANCE WITH, AND HAS PROPERLY MAINTAINED, ITS TAX-EXEMPT STATUS. TAX RETURNS FOR THE YEARS 2021 THROUGH 2023 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PRESENTED TO THE TRUSTEES AT A MEETING PRIOR TO ITS FILING DATE. IF NO MEETING IS SCHEDULED, ALL TRUSTEES ARE NOTIFIED THAT THE FORM IS AVAILABLE TO BE RECEIVED ELECTRONICALLY OR VIEWED IN THE OFFICE. A COPY IS SENT TO EACH TRUSTEE AS REQUESTED. THE FORM IS DISCUSSED AND APPROVED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEES COMPLETE THE CHECKLIST FOR MONITORING YOUR CONFLICT OF INTEREST POLICY ANNUALLY. IN ADDITION ALL EMPLOYEES, OFFICERS AND TRUSTEES COMPLETE THE CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM ANNUALLY AFTER RECEIPT AND REVIEW OF THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OFFICERS AND TRUSTEES ARE VOLUNTEER POSITIONS. NO COMPENSATION IS PAID. IF AN OFFICER OR TRUSTEE RECEIVES PAY, THEY ARE NOT PAID FOR THEIR WORK AS OFFICERS OR TRUSTEES BUT ARE PAID FOR OTHER DUTIES PERFORMED FOR THE APPRENTICESHIP FUND. THEIR WAGES ARE DETERMINED USING THE INDUSTRIAL JOURNEYMAN SCALE OF THE LOCAL UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT ALL TIMES UPON REQUEST IN THE FUND'S OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE METHOD OF ACCOUNTING AS DESCRIBED AS "OTHER" IS THE MODIFIED CASH BASIS OF ACCOUNTING. THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING FOR ITS TAX FORMS, BOOKKEEPING, AND FINANCIAL STATEMENTS. THIS METHOD DIFFERS FROM THE CASH METHOD OF ACCOUNTING IN THAT IT REFLECTS THE CAPITALIZED COST OF PROPERTY AND EQUIPMENT AND ITS RELATED DEPRECIATION, THE AMOUNT OF LOANS RECEIVED FOR ASSET PURCHASES, AND THE LIABILITY RELATED TO THE AMOUNTS WITHHELD FROM EMPLOYEES PAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE HAS BEEN NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL NO 15
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOCAL UNION
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalEmployeeCnt010
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0256917
IRS990/TotalFunctionalExpensesGrp/TotalAmt0305036
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IRS990/TotalLiabilitiesGrp/BOYAmt031594
IRS990/TotalLiabilitiesGrp/EOYAmt026736
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TravelGrp/ProgramServicesAmt01950
IRS990/TravelGrp/TotalAmt01950
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IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.SMWLU15JATC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-29
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0& TRAINING COMMITTEE & TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0237363298
ReturnHeader/Filer/PhoneNum08136280021
ReturnHeader/Filer/USAddress/AddressLine1Txt05619 N 50TH ST

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$634,670
Liabilities
$26,736
Net assets
$607,934
Revenue
$286,753
Expenses
$305,036
Net income
-$18,283
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.63$0.22$6.41$3.26$2.93$0.33
2024Detailed filing. Detailed filing data is available for this year.$6.35$0.27$6.08$2.87$3.05$0.18
2023Detailed filing. Detailed filing data is available for this year.$6.58$0.32$6.26$2.70$3.12$0.41
2022Detailed filing. Detailed filing data is available for this year.$6.68$0.01$6.68$2.98$3.29$0.31
2021Detailed filing. Detailed filing data is available for this year.$6.99$0.01$6.99$2.42$4.01$1.60
2020Detailed filing. Detailed filing data is available for this year.$8.59$0.00$8.58$2.78$2.62$0.17
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $500k-$1M nonprofits