Civic Intelligence

Sheet Metal Workers Intl Association

EIN 26-4414678 • 501(c)5 • Pasco, WA

Profile

Labor union representing members through negotiation.

1718 W Sylvester StPasco, WA 99301

smw55.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

44th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $500k-$1M nonprofits • Source year 2021

Net Margin

50th percentile

6.4%

Higher net margin than 50% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

68th percentile

$41,156

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Assets

$0

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$0

No earlier filing loaded for comparison.

Revenue

$605,313

No earlier filing loaded for comparison.

Expenses

$566,330

No earlier filing loaded for comparison.

Net Income

$38,983

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$0Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2021: $605,313Expenses 2021: $566,330Net Income 2021: $38,9832021

Highlighted filing

2021

Revenue$605,313
Expenses$566,330
Net Income$38,983

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$6.05$5.66$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Jan 25, 2022
Return Version
2020v4.0
Gross Receipts
$605,313
Mission and Program Overview

Mission

Labor union representing members through negotiation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,279,377$0▼ $2,279,377
Cash and Non-Interest-Bearing Accounts$2,163,638$0▼ $2,163,638
Savings and Temporary Cash Investments$578,293$0▼ $578,293
Land, Buildings, and Equipment, Net$104,950$0▼ $104,950
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$5,126,258$0▼ $5,126,258
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$7,287--
Total Liabilities$7,287$0▼ $7,287
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,118,971--
Total Net Assets Fund Balance$5,118,971$0▼ $5,118,971
Total Liabilities and Net Assets / Fund Balance$5,126,258$0▼ $5,126,258
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kolby HansonFin Sec/treasurFT$27,004$14,152$41,156
Sean Van PeltBusiness RepFT$25,152$13,837$38,989
John RileyRec SecretaryPT$1,308-$1,308
Dan ZichkoE-boardPT$36-$36

Board Members and Trustees

NameTitle
William PalmerPresident
Brent NunamakerVice President
Jose YbarraE-board
Paul GarnerE-board
Edward SmithTrustee
Gregory DietzTrustee
Jacob RobinetteTrustee
Joseph HensonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$545,826
Investment Income
$47,614
Other Revenue
$11,873
Change in Net Assets
$38,983
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$302,499
Other Expenses$263,831
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$145,709
Current Officers, Directors, Trustees, and Key Employees---$81,489
Pension Plan Contributions---$38,436
Other Employee Benefits---$24,311
Insurance---$23,166
Advertising---$23,115
All Other Expenses---$21,272
Other Expenses---$13,140
Payroll Taxes---$12,554
Fees for Services Other---$9,641
Occupancy---$8,208
Travel---$5,768
Depreciation Depletion---$4,963
Conferences and Meetings---$3,659
Office Expenses---$2,547
Fees for Services Accounting---$1,300
Fees for Services Legal---$700
Total Functional Expenses$0$0$0$566,330
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The union has seven classes of members. The member classes with voting rights are building trades journeymen, residential journeymen, classified journeymen, production journeymen, retirees/disabled, apprentices and pre-apprentices. There are no member classes that lack voting rights.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Member dues must be current and members must be in good standing with the union's bylaws in order to participate in governance and voting functions. Officer and executive board elections are held every three years.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Certain decisions of the governing board require approval by the local union's members.

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 is reviewed by the financial secretary/treasurer prior to signature.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation rates for top management officials of the local union are determined based upon prevailing journeymen rates as dictated by the local union's policies.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation rates for other officers and key employees of the local union are determined based upon prevailing journeymen rates as dictated by the local union's policies.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The local's governing documents, policies and financial statements are available to the public upon request at the organization's address of record during normal business hours.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Intl Association
EIN
26-4414678
Phone
5095428700
Address
1718 W SYLVESTER ST, PASCO, WA 99301

Signing Officer

Name
Kolby Hanson
Title
Fin Sec/treasur
Signed
2022-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kolby Hanson
Formed
2009
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
10
Employees
20
Volunteers
10

Preparer

Firm
Baker & Giles PS CPAs
Address
10110 CHAPEL HILL BLVD, Pasco, WA 99301
Preparer
Daniel L Boyd
Phone
5095470544
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Liquidation distribution = -$5999814

Financial Statement Notes

Part X : FIN48 Footnote

Management has determined that the Local has no uncertain tax positions. No interest and penalties from uncertain tax positions have been recognized in the financial statements. No tax positions are expected to significantly increase or decrease within the next twelve months. Tax years 2018, 2019 and 2020 are open to examination by the Internal Revenue Service.

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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has determined that the Local has no uncertain tax positions. No interest and penalties from uncertain tax positions have been recognized in the financial statements. No tax positions are expected to significantly increase or decrease within the next twelve months. Tax years 2018, 2019 and 2020 are open to examination by the Internal Revenue Service.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
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IRS990ScheduleN/DirectorOfSuccessorInd0true
IRS990ScheduleN/EmployeeOfSuccessorInd0true
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH, SECURITIES, VEHICLES AND OFFICE EQUIPMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02020-10-27
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0850740651
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt05999814
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)5
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0COMPARE SALES & BOOK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt011831 BEVERLY PARK RD B-2
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0EVERETT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0WA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd098204
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0KOLBY HANSON WAS AN OFFICER IN THIS ORGANIZATION AND HE IS AN OFFICER IN THE SUCCESSOR ORGANIZATION.SEAN VAN PELT WAS A BUSINESS MANAGER EMPLOYEE IN THIS ORGANIZATION AND HE IS A BUSINESS MANAGER EMPLOYEE IN THE SUCCESSOR ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I & 2, Line 2e - Name and Explanation for Involvement in Successor
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE UNION HAS SEVEN CLASSES OF MEMBERS. THE MEMBER CLASSES WITH VOTING RIGHTS ARE BUILDING TRADES JOURNEYMEN, RESIDENTIAL JOURNEYMEN, CLASSIFIED JOURNEYMEN, PRODUCTION JOURNEYMEN, RETIREES/DISABLED, APPRENTICES AND PRE-APPRENTICES. THERE ARE NO MEMBER CLASSES THAT LACK VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBER DUES MUST BE CURRENT AND MEMBERS MUST BE IN GOOD STANDING WITH THE UNION'S BYLAWS IN ORDER TO PARTICIPATE IN GOVERNANCE AND VOTING FUNCTIONS. OFFICER AND EXECUTIVE BOARD ELECTIONS ARE HELD EVERY THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DECISIONS OF THE GOVERNING BOARD REQUIRE APPROVAL BY THE LOCAL UNION'S MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE FINANCIAL SECRETARY/TREASURER PRIOR TO SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION RATES FOR TOP MANAGEMENT OFFICIALS OF THE LOCAL UNION ARE DETERMINED BASED UPON PREVAILING JOURNEYMEN RATES AS DICTATED BY THE LOCAL UNION'S POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION RATES FOR OTHER OFFICERS AND KEY EMPLOYEES OF THE LOCAL UNION ARE DETERMINED BASED UPON PREVAILING JOURNEYMEN RATES AS DICTATED BY THE LOCAL UNION'S POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE LOCAL'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S ADDRESS OF RECORD DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LIQUIDATION DISTRIBUTION = -$5999814
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Changes In Net Assets Or Fund Balances - Other Decreases
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SE WA & NE OR SHEET METAL TRAINING TRUST
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2SOUTHWEST CENTRAL IDAHO JATC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1910980415
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2911090884
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)5
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SHEET METAL SCHOOL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 2626
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt17209 E TRENT AVENUE STE 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt25682 ALBATROS STREET
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