Civic Intelligence

Apprenticeship & Journeyman Training Fund Trust

990 • Fiscal year 2017 • EIN 35-1696564

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 12, 2018

c/o Local 23 1345 Northside BlvdSouth Bend, IN 46615-3984

(574) 288-6506

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

93rd percentile

34%

Higher net margin than 93% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-14%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$508,007

Up $64,083 (+14%) from 2016

Net Assets

Up

$507,820

Up $67,900 (+15%) from 2016

Liabilities

Down

$187

Down $3,817 (-95%) from 2016

Revenue

Down

$200,294

Down $33,259 (-14%) from 2016

Expenses

Down

$132,394

Down $56,502 (-30%) from 2016

Net Income

Up

$67,900

Up $23,243 (+52%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2011: $298,345Liabilities 2011: $4,127Net Assets 2011: $294,2182011Assets 2014: $373,549Liabilities 2014: $4,387Net Assets 2014: $369,1622014Assets 2015: $399,552Liabilities 2015: $4,289Net Assets 2015: $395,2632015Assets 2016: $443,924Liabilities 2016: $4,004Net Assets 2016: $439,9202016Assets 2017: $508,007Liabilities 2017: $187Net Assets 2017: $507,8202017Assets 2018: $534,980Liabilities 2018: -$342Net Assets 2018: $535,3222018Assets 2020: $550,574Liabilities 2020: $6,695Net Assets 2020: $543,8792020Assets 2021: $623,130Liabilities 2021: $7,270Net Assets 2021: $615,8602021Assets 2022: $650,756Liabilities 2022: $7,711Net Assets 2022: $643,0452022Assets 2024: $722,219Liabilities 2024: $6,696Net Assets 2024: $715,5232024

Highlighted filing

2017

Assets$508,007
Liabilities$187
Net Assets$507,820

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $87,305Expenses 2011: $84,758Net Income 2011: $2,5472011Revenue 2014: $150,928Expenses 2014: $131,701Net Income 2014: $19,2272014Revenue 2015: $187,386Expenses 2015: $161,285Net Income 2015: $26,1012015Revenue 2016: $233,553Expenses 2016: $188,896Net Income 2016: $44,6572016Revenue 2017: $200,294Expenses 2017: $132,394Net Income 2017: $67,9002017Revenue 2018: $202,407Expenses 2018: $174,905Net Income 2018: $27,5022018Revenue 2020: $159,216Expenses 2020: $200,319Net Income 2020: -$41,1032020Revenue 2021: $236,475Expenses 2021: $164,494Net Income 2021: $71,9812021Revenue 2022: $227,997Expenses 2022: $200,812Net Income 2022: $27,1852022Revenue 2024: $250,348Expenses 2024: $212,000Net Income 2024: $38,3482024

Highlighted filing

2017

Revenue$200,294
Expenses$132,394
Net Income$67,900
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 12, 2018
Return Version
2017v2.2
Gross Receipts
$200,294
Mission and Program Overview

Mission

Educational and Training The Organization provides financial assistance that supports an educational center with skilled instructors for 30 - 40 apprentice and 80 - 90 journeyman

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$439,920$507,820▲ $67,900
Cash and Non-Interest-Bearing Accounts$191,808$255,891▲ $64,083
Land, Buildings, and Equipment, Net$252,116$252,116→ $0
Total Assets$443,924$508,007▲ $64,083
Liabilities
Accounts Payable and Accrued Expenses$4,004$187▼ $3,817
Total Liabilities$4,004$187▼ $3,817
Net Assets / Fund Balance
Total Net Assets Fund Balance$439,920$507,820▲ $67,900
Total Liabilities and Net Assets / Fund Balance$443,924$508,007▲ $64,083

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$252,116-$252,116
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve WoodsChairman
Dennis RachTrustee
Floyd PoorTrustee
Rick FogleTrustee
Robert DavisTrustee
Steve PerkinsTrustee
Charles WaddellSecretary
Matt GinterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$200,294
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$67,900
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$66,546
Other Expenses$42,711
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$61,130
Benefits to Members---$23,137
Occupancy---$10,945
Payroll Taxes---$5,416
Travel---$2,893
Insurance---$2,880
Office Expenses---$2,342
Fees for Services Accounting---$1,800
Other Expenses---$1,527
Total Functional Expenses$0$0$0$132,394
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Apprenticeship & Journeyman Training Fund Trust
EIN
35-1696564
Phone
5742886506
Address
c/o Local 23 1345 Northside Blvd, South Bend, IN 46615-3984
Doing Business As
South Bend & Vicinity Roofers JATC

Signing Officer

Name
Charles M Waddell
Title
Secretary
Phone
5742886506
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
0

Preparer

Firm
Larry J Parks CPA and Associates LLC
Address
2309 Topsfield Road, South Bend, IN 46614
Preparer
Larry J Parks
Phone
5743398708
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The Organization provides educational assistance to apprentice and journeyman roofers from funds provided by area contractors based on the hours worked by the Roofers Local Union members. The area contractors and Roofers Local Union each select an equal number of Trustees to be on the Board of Directors of the organization.

Pt VI, Line 7A

The Organization provides educational assistance to apprentice and journeyman roofers from funds provided by area contractors based on the hours worked by the Roofers Local Union members. The area contractors and Roofers Local Union each select an equal number of Trustees to be on the Board of Directors of the organization.

Pt VI, Line 7B

The Organization provides educational assistance to apprentice and journeyman roofers from funds provided by area contractors based on the hours worked by the Roofers Local Union members. The area contractors and Roofers Local Union each select an equal number of Trustees to be on the Board of Directors of the organization.

Pt VI, Line 11B

The Form 990 and related schedules are reviewed by the Organization's Secretary prior to being signed and filed. Copies are not distributed to the other board members but are available to them upon request.

Pt VI, Line 18

The Organization's governing documents and financial statements including tax returns are available to the public upon request.

Pt VI, Line 19

The Organization's governing documents and financial statements including tax returns are available to the public upon request.

Form 990EZ, Part I, Line 16

Training Conferences

Form 990EZ, Part I, Line 16

Training Program, Materials and Supplies

Form 990EZ, Part I, Line 16

Insurance Expense - Property, Liability & WC

Form 990EZ, Part I, Line 16

Payroll Tax Expense

Form 990EZ, Part II, Line 26

Payroll withholding tax liabilities 4004.

Raw XML Appendix310 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/TitleTxt4Trustee
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization provides educational assistance to apprentice and journeyman roofers from funds provided by area contractors based on the hours worked by the Roofers Local Union members. The area contractors and Roofers Local Union each select an equal number of Trustees to be on the Board of Directors of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization provides educational assistance to apprentice and journeyman roofers from funds provided by area contractors based on the hours worked by the Roofers Local Union members. The area contractors and Roofers Local Union each select an equal number of Trustees to be on the Board of Directors of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization provides educational assistance to apprentice and journeyman roofers from funds provided by area contractors based on the hours worked by the Roofers Local Union members. The area contractors and Roofers Local Union each select an equal number of Trustees to be on the Board of Directors of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 and related schedules are reviewed by the Organization's Secretary prior to being signed and filed. Copies are not distributed to the other board members but are available to them upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization's governing documents and financial statements including tax returns are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization's governing documents and financial statements including tax returns are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Training Conferences
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Training Program, Materials and Supplies
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Insurance Expense - Property, Liability & WC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Payroll Tax Expense
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Payroll withholding tax liabilities 4004.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 26
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES M WADDELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum05742886506
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Apprenticeship & Journeyman Training Fund Trust
ReturnHeader/Filer/BusinessNameControlTxt0APPR
ReturnHeader/Filer/EIN0351696564
ReturnHeader/Filer/PhoneNum05742886506
ReturnHeader/Filer/USAddress/AddressLine1Txt0c/o Local 23 1345 Northside Blvd
ReturnHeader/Filer/USAddress/CityNm0South Bend
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd0466153984
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A54B77EC49AAFE1893F2110E52CE6688CE83CD66
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A54B77EC49AAFE1893F2110E52CE6688CE83CD66
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.22.252.229
ReturnHeader/FilingSecurityInformation/IPDt02018-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm017:26:21
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Larry J Parks CPA and Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02309 Topsfield Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0South Bend
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046614
ReturnHeader/PreparerPersonGrp/PhoneNum05743398708
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LARRY J PARKS
ReturnHeader/ReturnTs02018-11-13T17:26:30-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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