Civic Intelligence

Apprenticeship & Journeyman Training Fund Trust

990 • Fiscal year 2024 • EIN 35-1696564

Jan 01, 2024 to Dec 31, 2024 • Filed on May 10, 2025

Organization ProfileN/A
c/o Roofers Local 23 1345 NorthsideSouth 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

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.03x

Higher debt load relative to revenue than 69% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

69th percentile

15%

Higher net margin than 69% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

56th percentile

5.8%

Faster asset growth than 56% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

8.6%

Faster revenue growth than 59% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$722,219

Up $71,463 (+11%) from 2022

Net Assets

Up

$715,523

Up $72,478 (+11%) from 2022

Liabilities

Down

$6,696

Down $1,015 (-13%) from 2022

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin69th percentile

Revenue

Up

$250,348

Up $22,351 (+9.8%) from 2022

Expenses

Up

$212,000

Up $11,188 (+5.6%) from 2022

Net Income

Up

$38,348

Up $11,163 (+41%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth56th 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 2024: $722,219Liabilities 2024: $6,696Net Assets 2024: $715,5232024

Highlighted filing

2024

Assets$722,219
Liabilities$6,696
Net Assets$715,523
Open 2024 Filing

Operations Trend

Revenue Growth59th 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 2024: $250,348Expenses 2024: $212,000Net Income 2024: $38,3482024

Highlighted filing

2024

Revenue$250,348
Expenses$212,000
Net Income$38,348
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 10, 2025
Return Version
2024v5.2
Gross Receipts
$250,348
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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$677,175$715,523▲ $38,348
Savings and Temporary Cash Investments-$258,091-
Land, Buildings, and Equipment, Net$252,116$252,116→ $0
Cash and Non-Interest-Bearing Accounts$430,576$212,012▼ $218,564
Total Assets$682,692$722,219▲ $39,527
Liabilities
Accounts Payable and Accrued Expenses$5,517$6,696▲ $1,179
Total Liabilities$5,517$6,696▲ $1,179
Net Assets / Fund Balance
Total Net Assets Fund Balance$677,175$715,523▲ $38,348
Total Liabilities and Net Assets / Fund Balance$682,692$722,219▲ $39,527

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$252,116$0$252,116
Land$0--
Compensation and Service Providers
Top Officer Pay36th 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
$242,206
Investment Income
$8,092
Other Revenue
$50
Change in Net Assets
$38,348
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$89,707
Other Expenses$82,450
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$83,504
Benefits to Members$0--$39,843
Travel$0$0$0$14,798
Occupancy$0$0$0$10,741
Other Expenses$0$0$0$7,019
Conferences and Meetings$0$0$0$5,676
Payroll Taxes$0$0$0$4,194
Insurance$0$0$0$3,608
Fees for Services Accounting$0$0$0$2,160
Other Employee Benefits$0$0$0$2,009
Office Expenses$0$0$0$635
Fees for Services Legal$0$0$0$50
Total Functional Expenses$0$0$0$212,000
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 Roofers Local 23 1345 Northside, 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
2025-05-10
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.”

Raw XML Appendix355 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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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/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0682692
IRS990/TotalAssetsEOYAmt0722219
IRS990/TotalAssetsGrp/BOYAmt0682692
IRS990/TotalAssetsGrp/EOYAmt0722219
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212000
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05517
IRS990/TotalLiabilitiesEOYAmt06696
IRS990/TotalLiabilitiesGrp/BOYAmt05517
IRS990/TotalLiabilitiesGrp/EOYAmt06696
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0677175
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0715523
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0242206
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0250348
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0250348
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0682692
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0722219
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt014798
IRS990/TypeOfOrganizationCorpInd0X
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Charles M Waddell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President/Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05742886506
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Apprenticeship & Journeyman Training Fund Trust
ReturnHeader/Filer/BusinessNameControlTxt0APPR
ReturnHeader/Filer/EIN0351696564
ReturnHeader/Filer/PhoneNum05742886506
ReturnHeader/Filer/USAddress/AddressLine1Txt0c/o Roofers Local 23 1345 Northside
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/PreparationDt02025-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Larry J Parks CPA CGMA
ReturnHeader/ReturnTs02025-11-09T10:55:22-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$722,219
Liabilities
$6,696
Net assets
$715,523
Revenue
$250,348
Expenses
$212,000
Net income
$38,348
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.22$0.07$7.16$2.50$2.12$0.38
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