Civic Intelligence

Sheet Metal Workers Local #24 Apprenticeship Training Comm Trust Fund

990 • Fiscal year 2014 • EIN 31-0645088

Jun 01, 2013 to May 31, 2014 • Filed on Aug 06, 2014

Organization ProfileN/A

View Organization Page

1579 Summit Rd No 11445237

(513) 821-8120

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.24x

Higher debt load relative to assets than 93% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

94th percentile

0.25x

Higher debt load relative to revenue than 94% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

25th percentile

-6.2%

Higher net margin than 25% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

91st percentile

$60,611

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 23.5% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

23rd percentile

-8.6%

Faster asset growth than 23% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$275,801

Down $25,898 (-8.6%) from 2013

Net Assets

Down

$210,264

Down $15,932 (-7.0%) from 2013

Liabilities

Down

$65,537

Down $9,966 (-13%) from 2013

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin25th percentile

Revenue

$257,647

No earlier filing loaded for comparison.

Expenses

Up

$273,579

Up $4,656 (+1.7%) from 2013

Net Income

-$15,932

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$1.0M$500K$0Assets 2010: $325,717Liabilities 2010: $83,396Net Assets 2010: $242,3212010Assets 2011: $301,510Liabilities 2011: $79,895Net Assets 2011: $221,6152011Assets 2012: $303,806Liabilities 2012: $80,687Net Assets 2012: $223,1192012Assets 2013: $301,699Liabilities 2013: $75,503Net Assets 2013: $226,1962013Assets 2014: $275,801Liabilities 2014: $65,537Net Assets 2014: $210,2642014Assets 2015: $285,856Liabilities 2015: $82,169Net Assets 2015: $203,6872015Assets 2017: $332,674Liabilities 2017: $111,994Net Assets 2017: $220,6802017Assets 2018: $333,630Liabilities 2018: $145,381Net Assets 2018: $188,2492018Assets 2019: $400,036Liabilities 2019: $172,035Net Assets 2019: $228,0012019Assets 2020: $420,830Liabilities 2020: $77,044Net Assets 2020: $343,7862020Assets 2021: $366,196Liabilities 2021: $1,262Net Assets 2021: $364,9342021Assets 2022: $471,260Liabilities 2022: $4,302Net Assets 2022: $466,9582022Assets 2025: $824,560Liabilities 2025: $43,631Net Assets 2025: $780,9292025

Highlighted filing

2014

Assets$275,801
Liabilities$65,537
Net Assets$210,264
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $253,649Expenses 2010: $301,766Net Income 2010: -$48,1172010Expenses 2011: $280,8362011Expenses 2012: $280,7612012Expenses 2013: $268,9232013Revenue 2014: $257,647Expenses 2014: $273,579Net Income 2014: -$15,9322014Revenue 2015: $290,220Expenses 2015: $296,797Net Income 2015: -$6,5772015Revenue 2017: $384,751Expenses 2017: $352,821Net Income 2017: $31,9302017Revenue 2018: $400,086Expenses 2018: $432,517Net Income 2018: -$32,4312018Revenue 2019: $487,942Expenses 2019: $448,190Net Income 2019: $39,7522019Revenue 2020: $457,631Expenses 2020: $341,846Net Income 2020: $115,7852020Revenue 2021: $361,402Expenses 2021: $340,254Net Income 2021: $21,1482021Revenue 2022: $400,625Expenses 2022: $298,601Net Income 2022: $102,0242022Revenue 2025: $637,594Expenses 2025: $565,907Net Income 2025: $71,6872025

Highlighted filing

2014

Revenue$257,647
Expenses$273,579
Net Income-$15,932
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Aug 6, 2014
Return Version
2013v3.0
Gross Receipts
$257,647
Mission and Program Overview

Mission

The fund's primary exempt purpose is to administer a program for the training and education of apprentice sheet metal workers located in the greater cincinnati area.

Provision of apprenticeship training for apprentice sheet metal workers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$142,266$138,852▼ $3,414
Savings and Temporary Cash Investments$40,791$40,799▲ $8
Land, Buildings, and Equipment, Net$6,209$4,535▼ $1,674
Total Assets$301,699$275,801▼ $25,898
Other Assets Total$112,433$91,615▼ $20,818
Liabilities
Accounts Payable and Accrued Expenses$69,097$65,537▼ $3,560
Other Liabilities$6,406$0▼ $6,406
Total Liabilities$75,503$65,537▼ $9,966
Net Assets / Fund Balance
Unrestricted Net Assets$226,196$210,264▼ $15,932
Total Net Assets Fund Balance$226,196$210,264▼ $15,932
Total Liabilities and Net Assets / Fund Balance$301,699$275,801▼ $25,898

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,149$102,364$105,513
Equipment$1,386$68,774$70,160
Other Assets Org$70,935--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Gary ShinkleAdministrative Training CoFT$60,611$60,611

Board Members and Trustees

NameTitle
Frank MeekerChairman, Trustee
Jack BertoliSecretary, Trustee
Gregory JohnsonTrustee
James Briggs JrTrustee
John McdonaldTrustee
Scott BoosveldTrustee
Scott HammondTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$173,635
Program Service Revenue
$80,433
Investment Income
$39
Other Revenue
$3,540
Change in Net Assets
$-15,932

Audited Revenue Reconciliation

Revenue per Audited Statements
$257,647
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$257,647
Total Revenue per Form 990
$257,647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$144,550
Other Expenses$129,029
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$100,020
Other Employee Benefits---$35,131
Occupancy---$24,000
Payroll Taxes---$9,399
Fees for Services Accounting---$6,280
All Other Expenses---$5,895
Other Expenses---$4,099
Insurance---$2,704
Depreciation Depletion---$2,353
Office Expenses---$1,350
Advertising---$643
Conferences and Meetings---$234
Total Functional Expenses$0$0$0$273,579

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$273,579
Total Expenses per Audited Statements$273,579
Total Expenses per Form 990$273,579
Expenses Not Reported on Financial Statements$0
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 B, Line 11

“The completed form 990 is reviewed and approved by management, with a copy to the board of trustees before filing with the irs.”

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

“The board reviews all contracts and has knowledge of all of the organizations vendors.”

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

“Chairman/secretary/trustees - committee meets to determine percentage raises for training coordinator/instructors.”

Form 990, Part VI, Section C, Line 19

“Available upon request. Online at www.guidestar.org”

Filing and Contact Details

Filer

EIN
31-0645088
Phone
5138218120

Signing Officer

Name
Gary Shinkle
Title
Training Coordinator
Phone
5138218120
Signed
2014-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim W Mcdonald
Formed
1967
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
9
Volunteers
0

Preparer

Preparer
Michael J Lenihan CPA
Phone
8593311717
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization is no longer subject to income tax examination by the internal revenue service for years prior to may 31, 2011. There are currently no audits for any tax periods in process.”

Raw XML Appendix359 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN, TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2ADMINISTRATIVE TRAINING CO
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEPOSITS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO MAY 31, 2011. THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROCESS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPLETED FORM 990 IS REVIEWED AND APPROVED BY MANAGEMENT, WITH A COPY TO THE BOARD OF TRUSTEES BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS ALL CONTRACTS AND HAS KNOWLEDGE OF ALL OF THE ORGANIZATIONS VENDORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHAIRMAN/SECRETARY/TRUSTEES - COMMITTEE MEETS TO DETERMINE PERCENTAGE RAISES FOR TRAINING COORDINATOR/INSTRUCTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST. ONLINE AT WWW.GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd01
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0301699
IRS990/TotalAssetsEOYAmt0275801
IRS990/TotalAssetsGrp/BOYAmt0301699
IRS990/TotalAssetsGrp/EOYAmt0275801
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0173635
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt0273579
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt075503
IRS990/TotalLiabilitiesEOYAmt065537
IRS990/TotalLiabilitiesGrp/BOYAmt075503
IRS990/TotalLiabilitiesGrp/EOYAmt065537
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0226196
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0210264
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt09499
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt09499
IRS990/TotalProgramServiceRevenueAmt080433
IRS990/TotalReportableCompFromOrgAmt060611
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084012
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0257647
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0301699
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0275801
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0226196
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0210264
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101579 SUMMIT RD NO 114
IRS990/USAddress/City0CINCINNATI
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode045237
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY SHINKLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRAINING COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05138218120
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine10SHEET METAL WORKERS LOCAL #24
ReturnHeader/Filer/BusinessName/BusinessNameLine20APPRENTICESHIP TRAINING COMM TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0310645088
ReturnHeader/Filer/PhoneNum05138218120
ReturnHeader/Filer/USAddress/AddressLine101579 SUMMIT RD NO 114
ReturnHeader/Filer/USAddress/City0CINCINNATI
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode045237
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311048275
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10RUDLER PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10SUITE 200 1881 DIXIE HIGHWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0FORT WRIGHT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode041011
ReturnHeader/PreparerPersonGrp/PhoneNum08593311717
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL J LENIHAN CPA
ReturnHeader/ReturnTs02014-08-08T13:23:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$275,801
Liabilities
$65,537
Net assets
$210,264
Revenue
$257,647
Expenses
$273,579
Net income
-$15,932
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.25$0.44$7.81$6.38$5.66$0.72
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$0.04$4.67$4.01$2.99$1.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$0.01$3.65$3.61$3.40$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.21$0.77$3.44$4.58$3.42$1.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.00$1.72$2.28$4.88$4.48$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.34$1.45$1.88$4.00$4.33$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$1.12$2.21$3.85$3.53$0.32
2015Detailed filing. Detailed filing data is available for this year.$2.86$0.82$2.04$2.90$2.97$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.76$0.66$2.10$2.58$2.74$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.76$2.26$2.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.81$2.23$2.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.80$2.22$2.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.83$2.42$2.54$3.02$0.48
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)5 • <$500k nonprofits