Civic Intelligence

Columbus Sheet Metal Workers Apprenticeship

990 • Fiscal year 2016 • EIN 31-0628747

May 01, 2015 to Apr 30, 2016 • Filed on Dec 18, 2016

3031 Lamb AvenueColumbus, OH 43219

(614) 471-3107

Siviq Scores

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

Liabilities / Assets

60th percentile

0.02x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

65th percentile

0.03x

Higher debt load relative to revenue than 65% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

27th percentile

-2.2%

Higher net margin than 27% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$72,829

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 15.9% of source-year revenue.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

19th percentile

-5.1%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2016

Revenue Growth

37th percentile

-0.8%

Faster revenue growth than 37% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2016

Assets

Down

$823,726

Down $90,711 (-9.9%) from 2014

Net Assets

Down

$808,702

Down $83,330 (-9.3%) from 2014

Liabilities

Down

$15,024

Down $7,381 (-33%) from 2014

Revenue

Down

$457,027

Down $7,654 (-1.6%) from 2014

Expenses

Down

$466,854

Down $19,116 (-3.9%) from 2014

Net Income

Up

-$9,827

Up $11,462 (+54%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $914,437Liabilities 2014: $22,405Net Assets 2014: $892,0322014Assets 2016: $823,726Liabilities 2016: $15,024Net Assets 2016: $808,7022016Assets 2017: $932,100Liabilities 2017: $11,831Net Assets 2017: $920,2692017Assets 2018: $1,032,901Liabilities 2018: $14,930Net Assets 2018: $1,017,9712018Assets 2019: $1,060,903Liabilities 2019: $7,378Net Assets 2019: $1,053,5252019Assets 2020: $1,223,018Liabilities 2020: $12,029Net Assets 2020: $1,210,9892020Assets 2021: $1,312,697Liabilities 2021: $18,255Net Assets 2021: $1,294,4422021Assets 2022: $1,315,625Liabilities 2022: $19,752Net Assets 2022: $1,295,8732022Assets 2023: $1,414,479Liabilities 2023: $92,032Net Assets 2023: $1,322,4472023Assets 2024: $1,669,324Liabilities 2024: $128,832Net Assets 2024: $1,540,4922024Assets 2025: $2,433,036Liabilities 2025: $77,831Net Assets 2025: $2,355,2052025

Highlighted filing

2016

Assets$823,726
Liabilities$15,024
Net Assets$808,702

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $464,681Expenses 2014: $485,970Net Income 2014: -$21,2892014Revenue 2016: $457,027Expenses 2016: $466,854Net Income 2016: -$9,8272016Revenue 2017: $603,252Expenses 2017: $491,685Net Income 2017: $111,5672017Revenue 2018: $577,385Expenses 2018: $479,683Net Income 2018: $97,7022018Revenue 2019: $593,508Expenses 2019: $557,954Net Income 2019: $35,5542019Revenue 2020: $714,683Expenses 2020: $557,219Net Income 2020: $157,4642020Revenue 2021: $674,360Expenses 2021: $588,025Net Income 2021: $86,3352021Revenue 2022: $688,377Expenses 2022: $627,571Net Income 2022: $60,8062022Revenue 2023: $775,610Expenses 2023: $734,991Net Income 2023: $40,6192023Revenue 2024: $1,086,016Expenses 2024: $863,381Net Income 2024: $222,6352024Revenue 2025: $1,747,530Expenses 2025: $959,287Net Income 2025: $788,2432025

Highlighted filing

2016

Revenue$457,027
Expenses$466,854
Net Income-$9,827
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Dec 18, 2016
Return Version
2015v2.0
Gross Receipts
$457,027
Mission and Program Overview

Mission

The promotion of education by an institution of learning which maintains a facilty of qualified instructors, teaches regular continuous courses of study, and confers a recognized diploma upon completion of a specific cirriculum.

The promotion of education by an institution of learning which maintains a facility of qualified instructors, teaches, regular continuous courses of study and confers a recognized diploma upon completion of a specific curriculum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$594,379$589,122▼ $5,257
Land, Buildings, and Equipment, Net$172,715$157,313▼ $15,402
Accounts Receivable$45,123$52,741▲ $7,618
Prepaid Expenses and Deferred Charges$12,314$12,422▲ $108
Inventories for Sale or Use$12,867$11,373▼ $1,494
Cash and Non-Interest-Bearing Accounts-$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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$838,153$823,726▼ $14,427
Other Assets Total$755$755→ $0
Liabilities
Accounts Payable and Accrued Expenses$10,588$9,660▼ $928
Other Liabilities$9,036$5,364▼ $3,672
Total Liabilities$19,624$15,024▼ $4,600
Net Assets / Fund Balance
Unrestricted Net Assets$818,529$808,702▼ $9,827
Total Net Assets Fund Balance$818,529$808,702▼ $9,827
Total Liabilities and Net Assets / Fund Balance$838,153$823,726▼ $14,427

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$25,749$210,707$236,456
Buildings$89,020$98,462$187,482
Other Land Buildings$9,425$99,608$109,033
Leasehold Improvements$16,419$67,186$83,605
Land$16,700-$16,700
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert J GartnerCoordinatorFT$72,829$72,829

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$444,068
Program Service Revenue
$0
Investment Income
$274
Other Revenue
$12,685
All Other Contributions
$33,742
Change in Net Assets
$-9,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$310,087
Other Expenses$156,767
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$115,081$34,608-$149,689
Current Officers, Directors, Trustees, and Key Employees-$132,727-$132,727
Occupancy$40,533$4,845-$45,378
Depreciation Depletion$16,668$1,852-$18,520
Payroll Taxes$9,060$8,459-$17,519
Office Expenses$6,506$7,769-$14,275
Fees for Services Legal$6,502$6,502-$13,004
Insurance$11,069$1,230-$12,299
Other Employee Benefits-$10,152-$10,152
Fees for Services Accounting-$7,800-$7,800
All Other Expenses$3,192$1,369-$4,561
Travel$1,050$1,596-$2,646
Other Expenses$1,657$386-$1,657
Advertising$1,522--$1,522
Conferences and Meetings-$900-$900
Total Functional Expenses$246,659$220,195$0$466,854
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
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued PR and PR Taxes$4,818
Accrued R/E Tax$546
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

A completed Form 990 is provided to all members of the Board of Trustees. After review, and inclusion of any amendments, the Board of Trustees will authorize its submission.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

A statement is annually signed by each director, principal officer and member of a committee with governing board delegated powers. This statement affirms no conflicts of interest exist.

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

Periodic reviews are made to determine whether compensation arragements and benefits are reasonable based on competent survey information and of arm's length bargaining.

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

Periodic reviews are made to determine whether compensation arragements and benefits are reasonable based on competent survey information and of arm's length bargaining.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Columbus Sheet Metal Workers
EIN
31-0628747
Phone
6144713107
Address
3031 Lamb Avenue, Columbus, OH 43219

Signing Officer

Name
Robert J Gartner
Title
Coordinator
Signed
2016-12-18
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
6
Independent Board Members
6
Employees
18

Preparer

Firm
Frush & Associates
Address
699 S FRONT ST, COLUMBUS, OH 43206-1013
Preparer
Michael A Frush CPA
Phone
6144457217
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IRS990/PayrollTaxesGrp/ProgramServicesAmt09060
IRS990/PayrollTaxesGrp/TotalAmt017519
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012314
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012422
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0387850
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0298
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0172220
IRS990/PYOtherRevenueAmt015633
IRS990/PYRevenuesLessExpensesAmt0-73503
IRS990/PYSalariesCompEmpBnftPaidAmt0305064
IRS990/PYTotalExpensesAmt0477284
IRS990/PYTotalRevenueAmt0403781
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-9827
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02400
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0594379
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0589122
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt089020
IRS990ScheduleD/BuildingsGrp/DepreciationAmt098462
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0187482
IRS990ScheduleD/EquipmentGrp/BookValueAmt025749
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0210707
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0236456
IRS990ScheduleD/LandGrp/BookValueAmt016700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt016700
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt016419
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt067186
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt083605
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09425
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt099608
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0109033
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04818
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1546
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued PR and PR Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued R/E Tax
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0157313
IRS990ScheduleD/TotalLiabilityAmt05364
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A completed Form 990 is provided to all members of the Board of Trustees. After review, and inclusion of any amendments, the Board of Trustees will authorize its submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A statement is annually signed by each director, principal officer and member of a committee with governing board delegated powers. This statement affirms no conflicts of interest exist.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Periodic reviews are made to determine whether compensation arragements and benefits are reasonable based on competent survey information and of arm's length bargaining.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Periodic reviews are made to determine whether compensation arragements and benefits are reasonable based on competent survey information and of arm's length bargaining.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0838153
IRS990/TotalAssetsEOYAmt0823726
IRS990/TotalAssetsGrp/BOYAmt0838153
IRS990/TotalAssetsGrp/EOYAmt0823726
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0444068
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0220195
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0246659
IRS990/TotalFunctionalExpensesGrp/TotalAmt0466854
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019624
IRS990/TotalLiabilitiesEOYAmt015024
IRS990/TotalLiabilitiesGrp/BOYAmt019624
IRS990/TotalLiabilitiesGrp/EOYAmt015024
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0818529
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0808702
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt072829
IRS990/TotalRevenueGrp/ExclusionAmt02674
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010285
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0457027
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0838153
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0823726
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt01596
IRS990/TravelGrp/ProgramServicesAmt01050
IRS990/TravelGrp/TotalAmt02646
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0818529
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0808702
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.smw24.org/col
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert J Gartner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Coordinator
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-12-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Columbus Sheet Metal Workers
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Apprenticeship
ReturnHeader/Filer/BusinessNameControlTxt0COLU
ReturnHeader/Filer/EIN0310628747
ReturnHeader/Filer/PhoneNum06144713107
ReturnHeader/Filer/USAddress/AddressLine1Txt03031 Lamb Avenue
ReturnHeader/Filer/USAddress/CityNm0Columbus
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043219
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRUSH & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0699 S FRONT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0432061013
ReturnHeader/PreparerPersonGrp/PhoneNum06144457217
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael A Frush CPA
ReturnHeader/ReturnTs02016-12-18T03:48:37-08:00

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