Civic Intelligence

Sheet Metal Industry Apprentice &

EIN 23-7412739 • 501(c)5 • Rocky Hill, CT

Profile

To provide training to local 40 sheet metal worker union members.

114 Old Forge RdRocky Hill, CT 06067

na

Siviq Scores

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

Liabilities / Assets

68th percentile

0.02x

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.01x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

26th percentile

-3.1%

Higher net margin than 26% of similar nonprofits.

501(c)5 • $500k-$1M 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

24th percentile

-3.0%

Faster asset growth than 24% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

84th percentile

20%

Faster revenue growth than 84% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Down

$740,867

Down $47,137 (-6.0%) from 2022

Liabilities

Down

$11,411

Down $4,662 (-29%) from 2022

Net Assets

Down

$729,456

Down $42,475 (-5.5%) from 2022

Revenue

Up

$847,829

Up $255,574 (+43%) from 2022

Expenses

Up

$874,048

Up $407,254 (+87%) from 2022

Net Income

Down

-$26,219

Down $151,680 (-121%) from 2022

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2019: $374,498Liabilities 2019: $7,426Net Assets 2019: $367,0722019Assets 2020: $543,143Liabilities 2020: $10,024Net Assets 2020: $533,1192020Assets 2021: $663,383Liabilities 2021: $16,913Net Assets 2021: $646,4702021Assets 2022: $788,004Liabilities 2022: $16,073Net Assets 2022: $771,9312022Assets 2024: $740,867Liabilities 2024: $11,411Net Assets 2024: $729,4562024

Highlighted filing

2024

Assets$740,867
Liabilities$11,411
Net Assets$729,456

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2019: $676,017Expenses 2019: $519,685Net Income 2019: $156,3322019Revenue 2020: $723,713Expenses 2020: $557,667Net Income 2020: $166,0462020Revenue 2021: $650,280Expenses 2021: $536,929Net Income 2021: $113,3512021Revenue 2022: $592,255Expenses 2022: $466,794Net Income 2022: $125,4612022Revenue 2024: $847,829Expenses 2024: $874,048Net Income 2024: -$26,2192024

Highlighted filing

2024

Revenue$847,829
Expenses$874,048
Net Income-$26,219

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$847,829
Mission and Program Overview

Mission

Tp provide training to local 40 sheet metal worker union members

To provide training to local 40 sheet metal workers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$650,281$549,980▼ $100,301
Land, Buildings, and Equipment, Net$46,286$93,752▲ $47,466
Accounts Receivable$60,736$91,861▲ $31,125
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$762,577$740,867▼ $21,710
Other Assets Total$5,174$5,174→ $0
Liabilities
Accounts Payable and Accrued Expenses$6,902$11,411▲ $4,509
Total Liabilities$6,902$11,411▲ $4,509
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$752,341$726,122▼ $26,219
Net Assets With Donor Restrictions$3,334$3,334→ $0
Total Net Assets Fund Balance$755,675$729,456▼ $26,219
Total Liabilities and Net Assets / Fund Balance$762,577$740,867▼ $21,710

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$93,752$310,455$404,207
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Clifford RichardsTraining CoordinatorFT$103,815$68,230$172,045
John M BealLabor TrusteeFT$63,870$21,501$85,371
Michael DezinnoManagement Trustee-$2,125-$2,125

Board Members and Trustees

NameTitle
Bob ButlerLabor Trustee
Fred DescyLabor Trustee
John NimmonsLabor Trustee
Joe FerrucciManagement Trustee
Kenneth R KleebergManagement Trustee
Michael ThompsonManagement Trustee
John BurgessManagement Trustee (p)
Revenue and Support

Revenue Composition

Contributions and Grants
$126,120
Program Service Revenue
$691,896
Investment Income
$25,504
Other Revenue
$4,309
All Other Contributions
$126,120
Change in Net Assets
$-26,219

Audited Revenue Reconciliation

Revenue per Audited Statements
$846,277
Revenue Not Reported on Financial Statements
$1,552
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$846,277
Total Revenue per Form 990
$847,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$450,142
Salaries, Compensation, and Employee Benefits$423,906
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$178,419--$178,419
Occupancy$126,881--$126,881
Pension Plan Contributions$95,243--$95,243
Current Officers, Directors, Trustees, and Key Employees$86,116--$86,116
Other Employee Benefits$44,017--$44,017
Payroll Taxes$20,111--$20,111
Office Expenses-$18,615-$18,615
Travel$17,462--$17,462
Other Expenses$16,208$90,287-$16,208
Depreciation Depletion-$13,164-$13,164
Insurance-$9,464-$9,464
Fees for Services Legal-$8,959-$8,959
Fees for Services Accounting-$8,475-$8,475
All Other Expenses$7,544--$7,544
Conferences and Meetings-$7,250-$7,250
Fees for Service Investment Mgmnt Fees-$1,552-$1,552
Advertising$154--$154
Total Functional Expenses$716,282$157,766$0$874,048

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$874,048
Expenses per Audited Statements$872,496
Total Expenses per Audited Statements$872,496
Expenses Not Reported on Financial Statements$1,552
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
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 A, Line 2

Trustees lynne kleeberg and kenneth kleeberg are related.

Form 990, Part VI, Section A, Line 7A

The fund has trustees that are appointed to the union and association.

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 is provided to the union and management trustees for their review prior to signing and submission.

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

The board of trustees determines if a conflict of interest exists after a disclosure has been made and a resolution of the conflict is achieved by a mutual agreement between the parties and fund.

Form 990, Part VI, Section B, Line 15A

The board of trustees annually reviews compensation and documents the process in the minutes of the meetings.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available for inspection at the fund office or by request.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Industry Apprentice &
EIN
23-7412739
Phone
8605292616
Address
114 OLD FORGE RD, ROCKY HILL, CT 06067

Signing Officer

Name
John Nimmons
Title
Labor Trustee
Phone
8605292616
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Nimmons
Formed
1971
Legal Domicile
Ct
Voting Board Members
8
Independent Board Members
8
Employees
7
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
40 MONUMENT ROAD 5TH FLOOR, BALA CYNWYD, PA 19004
Preparer
Louis Verzella CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization's governing body is responsible for the oversight of the audit as well as for the selection of the independent accountant.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require fund management to evaluate tax positions taken by the fund and to recognize a tax liability (or asset) if it has taken an uncertain position that, more likely than not, would not be sustained upon examination by the irs. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0310455
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0404207
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01552
IRS990ScheduleD/ExpensesSubtotalAmt0872496
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt01552
IRS990ScheduleD/InvestmentExpensesNotIncldAmt01552
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01552
IRS990ScheduleD/RevenueSubtotalAmt0846277
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND TO RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt093752
IRS990ScheduleD/TotalExpensesPerForm990Amt0874048
IRS990ScheduleD/TotalRevenuePerForm990Amt0847829
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0846277
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0872496
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0103815
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt050556
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt017674
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CLIFFORD RICHARDS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRAINING COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0172045
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUSTEES LYNNE KLEEBERG AND KENNETH KLEEBERG ARE RELATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FUND HAS TRUSTEES THAT ARE APPOINTED TO THE UNION AND ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS PROVIDED TO THE UNION AND MANAGEMENT TRUSTEES FOR THEIR REVIEW PRIOR TO SIGNING AND SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES DETERMINES IF A CONFLICT OF INTEREST EXISTS AFTER A DISCLOSURE HAS BEEN MADE AND A RESOLUTION OF THE CONFLICT IS ACHIEVED BY A MUTUAL AGREEMENT BETWEEN THE PARTIES AND FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEES ANNUALLY REVIEWS COMPENSATION AND DOCUMENTS THE PROCESS IN THE MINUTES OF THE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT THE FUND OFFICE OR BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING BODY IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 40 HEALTH FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SHEET METAL WORKERS LOCAL 40 PENSION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2SHEET METAL WORKERS LOCAL 40 SUPPLEMENTAL RETIREMENT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3SMART LOCAL 40 UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0061013879
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1066157817
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2061074075
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3060532495
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401 A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2401 A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EMPLOYEE BENEFIT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EMPLOYEE BENEFIT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2EMPLOYEE BENEFIT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3LOCAL UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0100 OLD FORGE RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1100 OLD FORGE RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2100 OLD FORGE RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3100 OLD FORGE RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ROCKY HILL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1ROCKY HILL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2ROCKY HILL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3ROCKY HILL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd006067
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd106067
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd206067
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd306067
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00

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