Civic Intelligence

Apprenticeship & Journeyman Training Fund Trust

990 • Fiscal year 2023 • EIN 35-1696564

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 06, 2024

Organization ProfileN/A
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

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Net Margin

73rd percentile

15%

Higher net margin than 73% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Asset Growth

57th percentile

4.9%

Faster asset growth than 57% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

37th percentile

1.1%

Faster revenue growth than 37% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$682,692

Up $31,936 (+4.9%) from 2022

Net Assets

Up

$677,175

Up $34,130 (+5.3%) from 2022

Liabilities

Down

$5,517

Down $2,194 (-28%) from 2022

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin73rd percentile

Revenue

Up

$230,482

Up $2,485 (+1.1%) from 2022

Expenses

Down

$196,352

Down $4,460 (-2.2%) from 2022

Net Income

Up

$34,130

Up $6,945 (+26%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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 2023: $682,692Liabilities 2023: $5,517Net Assets 2023: $677,1752023Assets 2024: $722,219Liabilities 2024: $6,696Net Assets 2024: $715,5232024

Highlighted filing

2023

Assets$682,692
Liabilities$5,517
Net Assets$677,175
Open 2023 Filing

Operations Trend

Revenue Growth37th percentile

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 2023: $230,482Expenses 2023: $196,352Net Income 2023: $34,1302023Revenue 2024: $250,348Expenses 2024: $212,000Net Income 2024: $38,3482024

Highlighted filing

2023

Revenue$230,482
Expenses$196,352
Net Income$34,130
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 6, 2024
Return Version
2023v5.1
Gross Receipts
$230,482
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$643,045$677,175▲ $34,130
Cash and Non-Interest-Bearing Accounts$398,640$430,576▲ $31,936
Land, Buildings, and Equipment, Net$252,116$252,116→ $0
Total Assets$650,756$682,692▲ $31,936
Liabilities
Accounts Payable and Accrued Expenses$7,711$5,517▼ $2,194
Total Liabilities$7,711$5,517▼ $2,194
Net Assets / Fund Balance
Total Net Assets Fund Balance$643,045$677,175▲ $34,130
Total Liabilities and Net Assets / Fund Balance$650,756$682,692▲ $31,936

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$252,116$0$252,116
Land$0--
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Matthew GinterChairman/Secretary
Charles WaddellPresident/Treasurer
David YoderTrustee
Mitch DudeckTrustee
Paul WezemanTrustee
Stephan BergenhamTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$228,937
Investment Income
$0
Other Revenue
$1,545
Change in Net Assets
$34,130
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$84,536
Other Expenses$73,963
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$78,304
Benefits to Members$0--$37,853
Occupancy$0$0$0$14,477
Travel$0$0$0$10,780
Other Expenses$0$0$0$8,775
Insurance$0$0$0$6,609
Payroll Taxes$0$0$0$5,095
Conferences and Meetings$0$0$0$4,321
Office Expenses$0$0$0$2,976
Fees for Services Accounting$0$0$0$2,310
Other Employee Benefits$0$0$0$1,137
Total Functional Expenses$0$0$0$196,352
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
President/Treasurer
Phone
5742886506
Signed
2024-08-06
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
In
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
0

Preparer

Firm
Larry J Parks CPA and Associates LLC
Address
2309 Topsfield Road, South Bend, IN 46614
Preparer
Larry J Parks CPA CGMA
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 Organizations 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 Organizations governing documents and financial statements including tax returns are available to the public upon request.”

Pt VI, Line 19

“The Organizations governing documents and financial statements including tax returns are available to the public upon request.”

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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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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 Organizations 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 Organizations governing documents and financial statements including tax returns are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organizations governing documents and financial statements including tax returns are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
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IRS990/TotalAssetsEOYAmt0682692
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0643045
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0677175
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0228937
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0230482
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0230482
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0650756
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IRS990/TravelGrp/FundraisingAmt00
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IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt010780
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01345 Northside Blvd
IRS990/USAddress/CityNm0South Bend
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd0466153987
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Charles M Waddell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President/Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05742886506
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-06
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271638396
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/PreparationDt02024-08-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Larry J Parks CPA CGMA
ReturnHeader/ReturnTs02024-08-25T14:27:41-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$682,692
Liabilities
$5,517
Net assets
$677,175
Revenue
$230,482
Expenses
$196,352
Net income
$34,130
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.22$0.07$7.16$2.50$2.12$0.38
2023Detailed filing. Detailed filing data is available for this year.$6.83$0.06$6.77$2.30$1.96$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.51$0.08$6.43$2.28$2.01$0.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.23$0.07$6.16$2.36$1.64$0.72
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.51$0.07$5.44$1.59$2.00$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.35$0.00$5.35$2.02$1.75$0.28
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$0.00$5.08$2.00$1.32$0.68
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$0.04$4.40$2.34$1.89$0.45
2015Detailed filing. Detailed filing data is available for this year.$4.00$0.04$3.95$1.87$1.61$0.26
2014Detailed filing. Detailed filing data is available for this year.$3.74$0.04$3.69$1.51$1.32$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.04$2.94$0.87$0.85$0.03