Civic Intelligence

Omaha Sheet Metal Workers Training and Education Fund

990 • Fiscal year 2017 • EIN 23-7433922

Jul 01, 2016 to Jun 30, 2017 • Filed on May 12, 2018

Organization ProfileN/A
3333 South 24th StreetOmaha, NE 68108

(402) 330-3383

Siviq Scores

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

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

38th percentile

-0.2%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$160,217

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 30.7% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

39th percentile

-0.1%

Faster asset growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-3.5%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets37th percentile

Assets

Down

$892,036

Down $975 (-0.1%) from 2016

Net Assets

Down

$884,789

Down $1,128 (-0.1%) from 2016

Liabilities

Up

$7,247

Up $153 (+2.2%) from 2016

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin38th percentile

Revenue

Down

$521,787

Down $18,742 (-3.5%) from 2016

Expenses

Up

$522,915

Up $43,640 (+9.1%) from 2016

Net Income

Down

-$1,128

Down $62,382 (-102%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $831,274Liabilities 2015: $6,611Net Assets 2015: $824,6632015Assets 2016: $893,011Liabilities 2016: $7,094Net Assets 2016: $885,9172016Assets 2017: $892,036Liabilities 2017: $7,247Net Assets 2017: $884,7892017Assets 2018: $979,309Liabilities 2018: $6,397Net Assets 2018: $972,9122018Assets 2019: $1,131,824Liabilities 2019: $6,914Net Assets 2019: $1,124,9102019Assets 2020: $1,535,898Liabilities 2020: $7,539Net Assets 2020: $1,528,3592020Assets 2021: $1,431,408Liabilities 2021: $20,679Net Assets 2021: $1,410,7292021Assets 2022: $1,340,087Liabilities 2022: $14,346Net Assets 2022: $1,325,7412022Assets 2023: $1,443,487Liabilities 2023: $14,718Net Assets 2023: $1,428,7692023Assets 2024: $1,578,873Liabilities 2024: $14,239Net Assets 2024: $1,564,6342024Assets 2025: $1,812,664Liabilities 2025: $17,154Net Assets 2025: $1,795,5102025

Highlighted filing

2017

Assets$892,036
Liabilities$7,247
Net Assets$884,789
Open 2017 Filing

Operations Trend

Revenue Growth32nd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $493,056Expenses 2015: $461,396Net Income 2015: $31,6602015Revenue 2016: $540,529Expenses 2016: $479,275Net Income 2016: $61,2542016Revenue 2017: $521,787Expenses 2017: $522,915Net Income 2017: -$1,1282017Revenue 2018: $660,234Expenses 2018: $572,111Net Income 2018: $88,1232018Revenue 2019: $1,001,357Expenses 2019: $849,359Net Income 2019: $151,9982019Revenue 2020: $928,400Expenses 2020: $524,951Net Income 2020: $403,4492020Revenue 2021: $756,393Expenses 2021: $874,023Net Income 2021: -$117,6302021Revenue 2022: $738,370Expenses 2022: $823,359Net Income 2022: -$84,9892022Revenue 2023: $931,010Expenses 2023: $827,983Net Income 2023: $103,0272023Revenue 2024: $973,347Expenses 2024: $837,482Net Income 2024: $135,8652024Revenue 2025: $1,168,581Expenses 2025: $937,705Net Income 2025: $230,8762025

Highlighted filing

2017

Revenue$521,787
Expenses$522,915
Net Income-$1,128
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 12, 2018
Return Version
2016v3.0
Gross Receipts
$521,787
Mission and Program Overview

Mission

Training and education of local union member apprentices.

TRAINING AND EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$419,912$431,787▲ $11,875
Land, Buildings, and Equipment, Net$356,309$343,535▼ $12,774
Cash and Non-Interest-Bearing Accounts$116,790$116,714▼ $76
Total Assets$893,011$892,036▼ $975
Liabilities
Other Liabilities$7,094$7,247▲ $153
Total Liabilities$7,094$7,247▲ $153
Net Assets / Fund Balance
Unrestricted Net Assets$885,917$884,789▼ $1,128
Total Net Assets Fund Balance$885,917$884,789▼ $1,128
Total Liabilities and Net Assets / Fund Balance$893,011$892,036▼ $975

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$292,184$206,258$498,442
Equipment$51,351$218,018$269,369
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleBaseOtherTotal
Klug DougMember$84,060-$84,060
Timmerman KevinMember-$1,563$1,563
Ogburn Dennis OMember-$1,481$1,481
Harrison MichaelMember-$1,411$1,411
Arnold MarkMember-$987$987
Prososki KurtMember-$376$376

Board Members and Trustees

NameTitle
Barnes JeffMember
Best KimMember
Cornell DavidMember
Falcone ScottMember
Foster TroyMember
Kerns BobMember
Lewis LarryMember
Mcarthur DaveMember
Mcmahon DickMember
Olson SteveMember
Push Iii Arthur VMember
Waugh Ii JamesMember
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$497,781
Investment Income
$909
Other Revenue
$23,097
Change in Net Assets
$-1,128

Audited Revenue Reconciliation

Revenue per Audited Statements
$521,787
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$521,787
Total Revenue per Form 990
$521,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$346,847
Salaries, Compensation, and Employee Benefits$162,898
Grants and Similar Amounts Paid$13,170
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$148,497$60-$148,557
Current Officers, Directors, Trustees, and Key Employees$91,643--$91,643
Occupancy$88,485--$88,485
Other Employee Benefits$31,157--$31,157
Other Salaries and Wages$31,060--$31,060
Depreciation Depletion$24,161--$24,161
Other Expenses$16,270--$16,270
Grants to Domestic Orgs$13,170--$13,170
Fees for Services Accounting-$12,644-$12,644
Payments to Affiliates$9,043--$9,043
Payroll Taxes$9,038--$9,038
Office Expenses-$4,683-$4,683
Insurance-$4,479-$4,479
Conferences and Meetings$661--$661
Total Functional Expenses$501,049$21,866$0$522,915

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$522,915
Total Expenses per Audited Statements$522,915
Total Expenses per Form 990$522,915
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sheet Metal Industry Advancement FundOmaha, NE501(c)5PROMOTION OF SHEET METAL INDUSTRY THROUGHOUT THE LOCAL UNION'S AREA$13,170
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Other Withholdings$3,814
Payroll Tax Liabilities$3,433
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Part VI, Section B, Line 11B

“The business manager is provided a copy of the completed 990 tax return to review, sign and file and who then subsequently presents to executive committee for oversight”

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

“The membership votes on wages in excess of the officer contract base amount.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, tax returns, department of labor filings and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Training &
EIN
23-7433922
Phone
4023303383
Address
3333 SOUTH 24TH STREET, OMAHA, NE 68108

Signing Officer

Name
James Waugh Ii
Title
Business Manager
Phone
4023303383
Signed
2018-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Waugh Ii
Formed
1974
Legal Domicile
Ne
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
0

Preparer

Firm
O'DONNELL FICENEC WILLS & FERDIG LLP
Address
4815 SOUTH 107TH AVENUE, OMAHA, NE 68127-1904
Preparer
Lawrence a Wolfe
Phone
4025923800
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Classroom instructors contract: program service expenses 148,497. Management and general expenses 0. Fundraising expenses 0. Total expenses 148,497. Bank fees: program service expenses 0. Management and general expenses 60. Fundraising expenses 0. Total expenses 60.”

PART XII, LINE 2C:

“There is no change from prior year in oversight process.”

Raw XML AppendixShowing 400 of 587 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TRAINING AND EDUCATION
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JAMES WAUGH II
IRS990/BooksInCareOfDetail/PhoneNum04023303383
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03333 SOUTH 24TH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0OMAHA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990/BooksInCareOfDetail/USAddress/ZIPCd068108
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0116790
IRS990/CashNonInterestBearingGrp/EOYAmt0116714
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt091643
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt091643
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0661
IRS990/ConferencesMeetingsGrp/TotalAmt0661
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt013170
IRS990/CYInvestmentIncomeAmt0909
IRS990/CYOtherExpensesAmt0346847
IRS990/CYOtherRevenueAmt023097
IRS990/CYProgramServiceRevenueAmt0497781
IRS990/CYRevenuesLessExpensesAmt0-1128
IRS990/CYSalariesCompEmpBnftPaidAmt0162898
IRS990/CYTotalExpensesAmt0522915
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0521787
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt024161
IRS990/DepreciationDepletionGrp/TotalAmt024161
IRS990/Desc0TRAINING AND EDUCATION FOR APPRENTICES ENTERING THE SHEET METAL TRADE.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0501049
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt012644
IRS990/FeesForServicesAccountingGrp/TotalAmt012644
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt060
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0148497
IRS990/FeesForServicesOtherGrp/TotalAmt0148557
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt171.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt051408
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1269
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt5169
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt6267
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt7254
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt964
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/PersonNm0WAUGH II JAMES
IRS990/Form990PartVIISectionAGrp/PersonNm1TIMMERMAN KEVIN
IRS990/Form990PartVIISectionAGrp/PersonNm2MCMAHON DICK
IRS990/Form990PartVIISectionAGrp/PersonNm3FALCONE SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm4PUSH III ARTHUR V
IRS990/Form990PartVIISectionAGrp/PersonNm5ARNOLD MARK
IRS990/Form990PartVIISectionAGrp/PersonNm6OGBURN DENNIS O
IRS990/Form990PartVIISectionAGrp/PersonNm7HARRISON MICHAEL
IRS990/Form990PartVIISectionAGrp/PersonNm8KLUG DOUG
IRS990/Form990PartVIISectionAGrp/PersonNm9PROSOSKI KURT
IRS990/Form990PartVIISectionAGrp/PersonNm10BARNES JEFF
IRS990/Form990PartVIISectionAGrp/PersonNm11KERNS BOB
IRS990/Form990PartVIISectionAGrp/PersonNm12FOSTER TROY
IRS990/Form990PartVIISectionAGrp/PersonNm13LEWIS LARRY
IRS990/Form990PartVIISectionAGrp/PersonNm14MCARTHUR DAVE
IRS990/Form990PartVIISectionAGrp/PersonNm15OLSON STEVE
IRS990/Form990PartVIISectionAGrp/PersonNm16CORNELL DAVID
IRS990/Form990PartVIISectionAGrp/PersonNm17BEST KIM
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt884060
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0108809
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt11294
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5818
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt61214
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt71157
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt9312
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt013170
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt013170
IRS990/GrantsToDomesticOrgsGrp/TotalAmt013170
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0521787
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04479
IRS990/InsuranceGrp/TotalAmt04479
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0909
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0909
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0424276
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0356309
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0343535
IRS990/LandBldgEquipCostOrOtherBssAmt0767811
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TRAINING AND EDUCATION OF LOCAL UNION MEMBER APPRENTICES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0885917
IRS990/NetAssetsOrFundBalancesEOYAmt0884789
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt088485
IRS990/OccupancyGrp/TotalAmt088485
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04683
IRS990/OfficeExpensesGrp/TotalAmt04683
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt031157
IRS990/OtherEmployeeBenefitsGrp/TotalAmt031157
IRS990/OtherExpensesGrp/Desc0CLASSROOM SUPPLIES & LI
IRS990/OtherExpensesGrp/Desc1TRAINING SCHOOL EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt037864
IRS990/OtherExpensesGrp/ProgramServicesAmt116270
IRS990/OtherExpensesGrp/TotalAmt037864
IRS990/OtherExpensesGrp/TotalAmt116270
IRS990/OtherLiabilitiesGrp/BOYAmt07094
IRS990/OtherLiabilitiesGrp/EOYAmt07247
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1FOR AFFILIATES COLLECT
IRS990/OtherRevenueMiscGrp/Desc2SHARED EXPENSE RECOVER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09301
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt18996
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt24800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09301
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18996
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt24800
IRS990/OtherRevenueTotalAmt023097
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt031060
IRS990/OtherSalariesAndWagesGrp/TotalAmt031060
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt09043
IRS990/PaymentsToAffiliatesGrp/TotalAmt09043
IRS990/PayrollTaxesGrp/ProgramServicesAmt09038
IRS990/PayrollTaxesGrp/TotalAmt09038
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JAMES WAUGH II
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0FEES FROM CONTRACTORS
IRS990/ProgramServiceRevenueGrp/Desc1TUITION AND BOOK FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0489432
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18349
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0489432
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18349
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt013937
IRS990/PYInvestmentIncomeAmt0908
IRS990/PYOtherExpensesAmt0327845
IRS990/PYOtherRevenueAmt018053
IRS990/PYProgramServiceRevenueAmt0521568
IRS990/PYRevenuesLessExpensesAmt061254
IRS990/PYSalariesCompEmpBnftPaidAmt0137493
IRS990/PYTotalExpensesAmt0479275
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0540529
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-1128
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0521787
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0419912
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0431787
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt051351
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0218018
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0269369
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0522915
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0292184
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0206258
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0498442
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03433
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13814
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL OTHER WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0521787
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0343535
IRS990ScheduleD/TotalExpensesPerForm990Amt0522915
IRS990ScheduleD/TotalLiabilityAmt07247
IRS990ScheduleD/TotalRevenuePerForm990Amt0521787
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0521787
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0522915
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/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NOTICE OF NON-DISCRIMINATION IS PUBLISHED IN ALL ADVERTISING; INCLUDING BUT NOT LIMITED TO NEWSPAPER, BROADCAST MEDIA AND IN UNION NEWSLETTER, POSTED ON UNION BULLETIN BOARD, AND POSTED ON THE TRAINING AND EDUCATION FUND BULLETIN BOARD.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY ATHLETIC OR EXTRACURRICULAR PROGRAMS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 5
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt013170
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)5
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROMOTION OF SHEET METAL INDUSTRY THROUGHOUT THE LOCAL UNION'S AREA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SHEET METAL INDUSTRY ADVANCEMENT FUND
IRS990ScheduleI/RecipientTable/RecipientEIN0841623338
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03333 SOUTH 24TH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0OMAHA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NE
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd068108
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THIS ORGANITION COLLECTS DUES ON BEHALF OF AND REMITS TO THE RECEIVING ORGANIZATION, WHICH IS A RELATED ORGANIZATION. A SEPARATE AUDIT AND TAX RETURN IS PREPARED FOR THE RECEIVING ORGANIZATION. AS FUNDS BELONG TO THE RECIPIENT ORGANIZATION, FURTHER MONITORING NOT REQUIRED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0108809
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt051408

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$892,036
Liabilities
$7,247
Net assets
$884,789
Revenue
$521,787
Expenses
$522,915
Net income
-$1,128
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.81$0.02$1.80$1.17$0.94$0.23
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.01$1.56$0.97$0.84$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.01$1.43$0.93$0.83$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.01$1.33$0.74$0.82$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.02$1.41$0.76$0.87$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.01$1.53$0.93$0.52$0.40
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.01$1.12$1.00$0.85$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.01$0.97$0.66$0.57$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.89$0.01$0.88$0.52$0.52$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.01$0.89$0.54$0.48$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.83$0.01$0.82$0.49$0.46$0.03