Civic Intelligence

Iron Workers Joint Apprenticeship and Journeyman Training Fund

990 • Fiscal year 2017 • EIN 25-1206734

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 05, 2017

2315 Liberty AvenuePittsburgh, PA 15222

(412) 471-4535

Siviq Scores

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

Liabilities / Assets

39th percentile

0.04x

Higher debt load relative to assets than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

47th percentile

0.08x

Higher debt load relative to revenue than 47% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

63rd percentile

8.1%

Higher net margin than 63% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

91st percentile

$217,240

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

63rd percentile

7.8%

Faster asset growth than 63% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

80th percentile

31%

Faster revenue growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,648,780

Up $192,387 (+7.8%) from 2016

Net Assets

Up

$2,536,376

Up $166,226 (+7.0%) from 2016

Liabilities

Up

$112,404

Up $26,161 (+30%) from 2016

Revenue

Up

$1,352,016

Up $316,266 (+31%) from 2016

Expenses

Down

$1,242,390

Down $19,466 (-1.5%) from 2016

Net Income

Up

$109,626

Up $335,732 (+148%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $1,486,092Liabilities 2011: $61,705Net Assets 2011: $1,424,3872011Assets 2014: $2,494,617Liabilities 2014: $92,625Net Assets 2014: $2,401,9922014Assets 2015: $2,728,979Liabilities 2015: $112,032Net Assets 2015: $2,616,9472015Assets 2016: $2,456,393Liabilities 2016: $86,243Net Assets 2016: $2,370,1502016Assets 2017: $2,648,780Liabilities 2017: $112,404Net Assets 2017: $2,536,3762017Assets 2018: $4,606,148Liabilities 2018: $1,492,065Net Assets 2018: $3,114,0832018Assets 2020: $8,173,451Liabilities 2020: $2,957,844Net Assets 2020: $5,215,6072020Assets 2021: $8,335,112Liabilities 2021: $2,853,814Net Assets 2021: $5,481,2982021Assets 2022: $7,531,615Liabilities 2022: $1,933,486Net Assets 2022: $5,598,1292022Assets 2025: $8,221,174Liabilities 2025: $98,928Net Assets 2025: $8,122,2462025

Highlighted filing

2017

Assets$2,648,780
Liabilities$112,404
Net Assets$2,536,376

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,087,0992011Revenue 2014: $1,620,303Expenses 2014: $1,402,144Net Income 2014: $218,1592014Revenue 2015: $1,542,858Expenses 2015: $1,320,340Net Income 2015: $222,5182015Revenue 2016: $1,035,750Expenses 2016: $1,261,856Net Income 2016: -$226,1062016Revenue 2017: $1,352,016Expenses 2017: $1,242,390Net Income 2017: $109,6262017Revenue 2018: $2,118,475Expenses 2018: $1,550,632Net Income 2018: $567,8432018Revenue 2020: $2,888,769Expenses 2020: $2,166,681Net Income 2020: $722,0882020Revenue 2021: $2,196,507Expenses 2021: $2,064,855Net Income 2021: $131,6522021Revenue 2022: $2,244,316Expenses 2022: $1,979,083Net Income 2022: $265,2332022Revenue 2025: $1,940,149Expenses 2025: $1,666,422Net Income 2025: $273,7272025

Highlighted filing

2017

Revenue$1,352,016
Expenses$1,242,390
Net Income$109,626
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 5, 2017
Return Version
2016v3.0
Gross Receipts
$1,355,928
Mission and Program Overview

Mission

APPRENTICESHIP SCHOOL

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,650,387$1,637,500▼ $12,887
Investments in Publicly Traded Securities$623,418$757,051▲ $133,633
Accounts Receivable$78,964$222,636▲ $143,672
Pledges and Grants Receivable$8,367$13,488▲ $5,121
Cash and Non-Interest-Bearing Accounts$34,937$9,820▼ $25,117
Prepaid Expenses and Deferred Charges$10,947$5,394▼ $5,553
Savings and Temporary Cash Investments$49,373$2,891▼ $46,482
Total Assets$2,456,393$2,648,780▲ $192,387
Liabilities
Accounts Payable and Accrued Expenses$44,052$65,513▲ $21,461
Other Liabilities$42,191$46,891▲ $4,700
Total Liabilities$86,243$112,404▲ $26,161
Net Assets / Fund Balance
Unrestricted Net Assets$2,370,150$2,536,376▲ $166,226
Total Net Assets Fund Balance$2,370,150$2,536,376▲ $166,226
Total Liabilities and Net Assets / Fund Balance$2,456,393$2,648,780▲ $192,387

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,343,571$458,003$1,801,574
Equipment$79,929$271,493$351,422
Land$214,000-$214,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jim GallikCoordinatorFT$111,614$105,626$217,240
Jim Gallik--$91,017$126,223$217,240

Board Members and Trustees

NameTitle
Greg ChristyTrustee
James WrightTrustee
Les HartmanTrustee
Steve AtwoodTrustee
Todd KrouseTrustee
William LigettiTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$285,882
Program Service Revenue
$1,044,408
Investment Income
$21,726
Other Revenue
$0
All Other Contributions
$35,882
Change in Net Assets
$109,626

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,352,016
Revenue Not Reported on Form 990
$56,600
Total Revenue per Audited Statements
$1,408,616
Total Revenue per Form 990
$1,352,016
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$882,723
Other Expenses$359,667
Total Fundraising Expense$38,028
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$315,921$44,376$0$360,297
Current Officers, Directors, Trustees, and Key Employees$162,109$54,036$0$216,145
Pension Plan Contributions$150,162$6,741$0$156,903
Other Employee Benefits$108,364$0$0$108,364
Depreciation Depletion$65,880$26,507$0$92,387
Occupancy$41,370$20,685$0$62,055
Payroll Taxes$34,260$6,754$0$41,014
Fees for Services Other$0$2,879$38,028$40,907
Insurance$0$22,525$0$22,525
Office Expenses$8,038$8,037$0$16,075
Other Expenses$14,021$0$0$14,021
All Other Expenses$9,301$2,943$0$12,244
Fees for Services Accounting$0$12,000$0$12,000
Fees for Services Legal$8,095$0$0$8,095
Conferences and Meetings$6,254$0$0$6,254
Fees for Service Investment Mgmnt Fees$0$4,637$0$4,637
Total Functional Expenses$989,781$214,581$38,028$1,242,390

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,242,390
Total Expenses per Audited Statements$1,242,390
Total Expenses per Form 990$1,242,390
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
Tuition and Tool Escrow$46,891
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Iron Workers Joint Apprenticeship and Journeyman Training Fund
EIN
25-1206734
Phone
4124714535
Address
2315 LIBERTY AVENUE, PITTSBURGH, PA 15222

Signing Officer

Name
Greg Christy
Title
Trustee
Phone
4124714535
Signed
2017-12-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Christy
Formed
1956
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
11
Volunteers
0

Preparer

Firm
Diclaudio & Kramer LLC
Address
50 Abele Road Suite 1001, Bridgeville, PA 15017
Preparer
Steven D Kramer
Phone
4122207722
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The signing officer reviews the 990 in detail and approves form 990.

Pt VI, Line 15A

The organization pays the director and instructors according to iw local 3 collectively bargained wage rates.

Pt VI, Line 15B

The organization pays the director and instructors according to iw local 3 collectively bargained wage rates.

Form 990EZ, Part II, Line 24

Accounts Receivable - Net

Form 990EZ, Part II, Line 24

Prepaids

Form 990EZ, Part II, Line 26

Accounts Payable & Accrued Expenses

Form 990EZ, Part II, Line 26

Bonds, Mortgages & Other Notes

Form 990, Part IX, Line 24E

Certified Weld Testing 2448. 2448. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous Expense 2943. 0. 2943. 0.

Form 990, Part IX, Line 24E

Journeyman Upgrade 6853. 6853. 0. 0.

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05394
IRS990/PrincipalOfficerNm0GREG CHRISTY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2WELD TEST FEES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01028223
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt113335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22850
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt024192
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04809
IRS990/PYOtherExpensesAmt0355159
IRS990/PYOtherRevenueAmt01450
IRS990/PYProgramServiceRevenueAmt01005299
IRS990/PYRevenuesLessExpensesAmt0-226106
IRS990/PYSalariesCompEmpBnftPaidAmt0906697
IRS990/PYTotalExpensesAmt01261856
IRS990/PYTotalRevenueAmt01035750
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0109626
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01044408
IRS990/SavingsAndTempCashInvstGrp/BOYAmt049373
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02891
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01343571
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0458003
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01801574
IRS990ScheduleD/EquipmentGrp/BookValueAmt079929
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0271493
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0351422
IRS990ScheduleD/ExpensesSubtotalAmt01242390
IRS990ScheduleD/LandGrp/BookValueAmt0214000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0214000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt056600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt046891
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TUITION AND TOOL ESCROW
IRS990ScheduleD/RevenueNotReportedAmt056600
IRS990ScheduleD/RevenueSubtotalAmt01352016
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01637500
IRS990ScheduleD/TotalExpensesPerForm990Amt01242390
IRS990ScheduleD/TotalLiabilityAmt046891
IRS990ScheduleD/TotalRevenuePerForm990Amt01352016
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01408616
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01242390
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0AS PART OF THE ADVERTISEMENT FOR NEW APPRENTICES, THE NON-DISCRIMINATORY POLICY IS REFERENCED. AS PART OF THE ADVERTISEMENT FOR NEW APPRENTICES, THE NON-DISCRIMINATORY POLICY IS REFERENCED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVED A GRANT FROM THE WASHINGTON GREENE COUNTY JOB TRAINING AGENCY, INC. AND THE COMMONWEALTH OF PENNSYLVANIA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 6b
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt091017
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt072998
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt032628
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt020597
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JIM GALLIK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0217240
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SIGNING OFFICER REVIEWS THE 990 IN DETAIL AND APPROVES FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PAYS THE DIRECTOR AND INSTRUCTORS ACCORDING TO IW LOCAL 3 COLLECTIVELY BARGAINED WAGE RATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PAYS THE DIRECTOR AND INSTRUCTORS ACCORDING TO IW LOCAL 3 COLLECTIVELY BARGAINED WAGE RATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Accounts Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prepaids
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Accounts Payable & Accrued Expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bonds, Mortgages & Other Notes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Certified Weld Testing 2448. 2448. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Miscellaneous Expense 2943. 0. 2943. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Journeyman Upgrade 6853. 6853. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02456393
IRS990/TotalAssetsEOYAmt02648780
IRS990/TotalAssetsGrp/BOYAmt02456393
IRS990/TotalAssetsGrp/EOYAmt02648780
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0285882
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt038028
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0214581
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0989781

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