Civic Intelligence

Sheet Metal Workers Local #24 Apprenticeship Training Comm Trust Fund

990 • Fiscal year 2016 • EIN 31-0645088

Jun 01, 2015 to May 31, 2016 • Filed on Sep 14, 2016

Organization ProfileN/A

View Organization Page

1579 Summit Road No 114Cincinnati, OH 45237-1915

(513) 821-8120

Siviq Scores

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

Liabilities / Assets

94th percentile

0.33x

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

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

95th percentile

0.32x

Higher debt load relative to revenue than 95% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Net Margin

27th percentile

-5.0%

Higher net margin than 27% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$61,173

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 20.5% of source-year revenue.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Asset Growth

38th percentile

-1.0%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

3.0%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$283,094

Down $2,762 (-1.0%) from 2015

Net Assets

Down

$188,750

Down $14,937 (-7.3%) from 2015

Liabilities

Up

$94,344

Up $12,175 (+15%) from 2015

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin27th percentile

Revenue

Up

$299,047

Up $8,827 (+3.0%) from 2015

Expenses

Up

$313,984

Up $17,187 (+5.8%) from 2015

Net Income

Down

-$14,937

Down $8,360 (-127%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth38th 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 2016: $283,094Liabilities 2016: $94,344Net Assets 2016: $188,7502016Assets 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

2016

Assets$283,094
Liabilities$94,344
Net Assets$188,750
Open 2016 Filing

Operations Trend

Revenue Growth58th percentile

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 2016: $299,047Expenses 2016: $313,984Net Income 2016: -$14,9372016Revenue 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

2016

Revenue$299,047
Expenses$313,984
Net Income-$14,937
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Sep 14, 2016
Return Version
2015v2.1
Gross Receipts
$299,047
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
Savings and Temporary Cash Investments$111,423$112,640▲ $1,217
Cash and Non-Interest-Bearing Accounts$36,354$32,704▼ $3,650
Land, Buildings, and Equipment, Net$12,102$9,558▼ $2,544
Total Assets$285,856$283,094▼ $2,762
Other Assets Total$125,977$128,192▲ $2,215
Liabilities
Accounts Payable and Accrued Expenses$82,169$90,385▲ $8,216
Other Liabilities$0$3,959▲ $3,959
Total Liabilities$82,169$94,344▲ $12,175
Net Assets / Fund Balance
Unrestricted Net Assets$203,687$188,750▼ $14,937
Total Net Assets Fund Balance$203,687$188,750▼ $14,937
Total Liabilities and Net Assets / Fund Balance$285,856$283,094▼ $2,762

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,366$103,147$105,513
Equipment$7,192$39,047$46,239
Other Assets Org$99,405--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Gary ShinkleAdministrative Training CoFT$61,173$61,173

Board Members and Trustees

NameTitle
James Briggs JrChairman, Trustee
Gregory JohnsonSecretary, Trustee
Frank MeekerTrustee
Jack BertoliTrustee
Joe SandmanTrustee
John McdonaldTrustee
Scott BoosveldTrustee
Scott HammondTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$185,088
Program Service Revenue
$109,051
Investment Income
$1,225
Other Revenue
$3,683
Change in Net Assets
$-14,937

Audited Revenue Reconciliation

Revenue per Audited Statements
$299,047
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$299,047
Total Revenue per Form 990
$299,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$163,643
Other Expenses$150,341
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$114,071
Other Employee Benefits---$39,265
Occupancy---$24,000
Payroll Taxes---$10,307
Fees for Services Accounting---$6,621
All Other Expenses---$3,867
Insurance---$2,745
Depreciation Depletion---$2,544
Other Expenses---$2,158
Office Expenses---$1,570
Advertising---$450
Total Functional Expenses$0$0$0$313,984

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$313,984
Total Expenses per Audited Statements$313,984
Total Expenses per Form 990$313,984
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages & Benefits$3,959
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

Filer Name
SHEET METAL WORKERS LOCAL #24
EIN
31-0645088
Phone
5138218120
Address
1579 SUMMIT ROAD NO 114, CINCINNATI, OH 45237-1915

Signing Officer

Name
Gary Shinkle
Title
Training Coordinator
Phone
5138218120
Signed
2016-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Briggs Jr
Formed
1967
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
9
Volunteers
0

Preparer

Firm
Rudler Psc
Address
SUITE 200 1881 DIXIE HIGHWAY, FORT WRIGHT, KY 41011
Preparer
Michael J Lenihan CPA
Phone
8593311717
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization operates as a not-for-profit organization, exempt from taxation under internal revenue code section 501(c)(5). The organization believes it is no longer subject to income tax examinations for years prior to may 31, 2013. There are currently no audits in progress.”

Raw XML Appendix361 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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IRS990ScheduleD/RevenueSubtotalAmt0299047
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION OPERATES AS A NOT-FOR-PROFIT ORGANIZATION, EXEMPT FROM TAXATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(5). THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO MAY 31, 2013. THERE ARE CURRENTLY NO AUDITS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09558
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0128192
IRS990ScheduleD/TotalExpensesPerForm990Amt0313984
IRS990ScheduleD/TotalLiabilityAmt03959
IRS990ScheduleD/TotalRevenuePerForm990Amt0299047
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0299047
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0313984
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0285856
IRS990/TotalAssetsEOYAmt0283094
IRS990/TotalAssetsGrp/BOYAmt0285856
IRS990/TotalAssetsGrp/EOYAmt0283094
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0185088
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt0313984
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt082169
IRS990/TotalLiabilitiesEOYAmt094344
IRS990/TotalLiabilitiesGrp/BOYAmt082169
IRS990/TotalLiabilitiesGrp/EOYAmt094344
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0203687
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0188750
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt09646
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt09646
IRS990/TotalProgramServiceRevenueAmt0109051
IRS990/TotalReportableCompFromOrgAmt061173
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0113959
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0299047
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0285856
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0283094
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0203687
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0188750
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01579 SUMMIT ROAD NO 114
IRS990/USAddress/CityNm0CINCINNATI
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0452371915
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY SHINKLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRAINING COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05138218120
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL #24
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP TRAINING COMM TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0310645088
ReturnHeader/Filer/PhoneNum05138218120
ReturnHeader/Filer/USAddress/AddressLine1Txt01579 SUMMIT ROAD NO 114
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0452371915
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311048275
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUDLER PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0SUITE 200 1881 DIXIE HIGHWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WRIGHT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041011
ReturnHeader/PreparerPersonGrp/PhoneNum08593311717
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL J LENIHAN CPA
ReturnHeader/ReturnTs02016-09-26T08:29:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-06-01
ReturnHeader/TaxPeriodEndDt02016-05-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$283,094
Liabilities
$94,344
Net assets
$188,750
Revenue
$299,047
Expenses
$313,984
Net income
-$14,937
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
2016Detailed filing. Detailed filing data is available for this year.$2.83$0.94$1.89$2.99$3.14$0.15
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