Civic Intelligence

Sheet Metal Workers Local #24 Apprenticeship Training Comm Trust Fund

990 • Fiscal year 2019 • EIN 31-0645088

Jun 01, 2018 to May 31, 2019 • Filed on Feb 19, 2020

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

96th percentile

0.43x

Higher debt load relative to assets than 96% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

0.35x

Higher debt load relative to revenue than 96% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Net Margin

60th percentile

8.1%

Higher net margin than 60% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$63,877

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Asset Growth

82nd percentile

20%

Faster asset growth than 82% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

88th percentile

22%

Faster revenue growth than 88% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$400,036

Up $66,406 (+20%) from 2018

Net Assets

Up

$228,001

Up $39,752 (+21%) from 2018

Liabilities

Up

$172,035

Up $26,654 (+18%) from 2018

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin60th percentile

Revenue

Up

$487,942

Up $87,856 (+22%) from 2018

Expenses

Up

$448,190

Up $15,673 (+3.6%) from 2018

Net Income

Up

$39,752

Up $72,183 (+223%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth82nd 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

2019

Assets$400,036
Liabilities$172,035
Net Assets$228,001
Open 2019 Filing

Operations Trend

Revenue Growth88th 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 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

2019

Revenue$487,942
Expenses$448,190
Net Income$39,752
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Feb 19, 2020
Return Version
2018v3.1
Gross Receipts
$487,942
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$106,059$94,687▼ $11,372
Savings and Temporary Cash Investments$12,307$12,309▲ $2
Land, Buildings, and Equipment, Net$7,365$4,588▼ $2,777
Total Assets$333,630$400,036▲ $66,406
Other Assets Total$207,899$288,452▲ $80,553
Liabilities
Accounts Payable and Accrued Expenses$145,378$171,835▲ $26,457
Other Liabilities$3$200▲ $197
Total Liabilities$145,381$172,035▲ $26,654
Net Assets / Fund Balance
Unrestricted Net Assets$188,249$228,001▲ $39,752
Total Net Assets Fund Balance$188,249$228,001▲ $39,752
Total Liabilities and Net Assets / Fund Balance$333,630$400,036▲ $66,406

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,644$103,869$105,513
Equipment$2,944$46,520$49,464
Other Assets Org$189,467--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cort J WaymanAdministrative Training CoFT$63,877$63,877
Gary ShinkleSecretary-$20,671$20,671

Board Members and Trustees

NameTitle
Gregory JohnsonChairman, Trustee
Garrett PerkinsTrustee
James WalkerTrustee
John McdonaldTrustee
Joseph SandmanTrustee
Rodney FrenchTrustee
Scott BoosveldTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$284,926
Program Service Revenue
$199,467
Investment Income
$2
Other Revenue
$3,547
Change in Net Assets
$39,752

Audited Revenue Reconciliation

Revenue per Audited Statements
$487,942
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$487,942
Total Revenue per Form 990
$487,942
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$248,526
Salaries, Compensation, and Employee Benefits$199,664
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$143,261
Pension Plan Contributions---$44,361
Occupancy---$22,000
Payroll Taxes---$12,042
All Other Expenses---$8,042
Fees for Services Accounting---$7,800
Insurance---$4,826
Other Expenses---$3,600
Depreciation Depletion---$2,777
Office Expenses---$1,584
Advertising---$1,409
Conferences and Meetings---$788
Fees for Services Legal---$41
Total Functional Expenses$0$0$0$448,190

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$448,190
Total Expenses per Audited Statements$448,190
Total Expenses per Form 990$448,190
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 and Benefits$200
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 11B

“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
Cort J Wayman
Title
Training Coordinator
Phone
5138218120
Signed
2020-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory Johnson
Formed
1967
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
14
Volunteers
0

Preparer

Firm
Rudler Psc
Address
SUITE 200 1881 DIXIE HIGHWAY, FORT WRIGHT, KY 41011
Preparer
Michael J Lenihan CPA
Phone
8593311717
Raw XML Appendix370 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/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 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0400036
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IRS990/TotalContributionsAmt0284926
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/TotalAmt0448190
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0145381
IRS990/TotalLiabilitiesEOYAmt0172035
IRS990/TotalLiabilitiesGrp/BOYAmt0145381
IRS990/TotalLiabilitiesGrp/EOYAmt0172035
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0228001
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt010000
IRS990/TotalProgramServiceRevenueAmt0199467
IRS990/TotalReportableCompFromOrgAmt084548
IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0487942
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/VotingMembersGoverningBodyCnt08
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IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CORT J WAYMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRAINING COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05138218120
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL #24
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP TRAINING COMM TRUST FUND
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0402A0AB2394998857E1323E911AFA2C234E86A6D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02020-02-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm014:03:01
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/ReturnTs02020-03-04T12:45:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-06-01
ReturnHeader/TaxPeriodEndDt02019-05-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$400,036
Liabilities
$172,035
Net assets
$228,001
Revenue
$487,942
Expenses
$448,190
Net income
$39,752
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
2019Detailed filing. Detailed filing data is available for this year.$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. 2019 filings • 501(c)5 • <$500k nonprofits