Civic Intelligence

Sheet Metal Workers Local 7 Zone 1 Five Cities Assn Joint Apprenticeship Fund

EIN 38-2286787 • 501(c)5 • Comstock, MI

Profile

To provide a training or retraining and educational program for apprentices and journeymen in the union.

PO Box 689Comstock, MI 49041

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.03x

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

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

Liabilities / Revenue

65th percentile

0.04x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

96th percentile

56%

Higher net margin than 96% of similar nonprofits.

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

Top Officer Pay

74th percentile

$168,690

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

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

Asset Growth

96th percentile

53%

Faster asset growth than 96% of similar nonprofits.

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

Revenue Growth

98th percentile

130%

Faster revenue growth than 98% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$2,459,641

Up $848,436 (+53%) from 2023

Liabilities

Up

$61,702

Up $55,506 (+896%) from 2023

Net Assets

Up

$2,397,939

Up $792,930 (+49%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin96th percentile

Revenue

Up

$1,376,494

Up $776,974 (+130%) from 2023

Expenses

Up

$606,897

Up $51,411 (+9.3%) from 2023

Net Income

Up

$769,597

Up $725,563 (+1648%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $612,534Liabilities 2010: $0Net Assets 2010: $612,5342010Assets 2011: $695,338Liabilities 2011: $0Net Assets 2011: $695,3382011Assets 2012: $788,144Liabilities 2012: $0Net Assets 2012: $788,1442012Assets 2013: $1,169,927Liabilities 2013: $0Net Assets 2013: $1,169,9272013Assets 2014: $1,285,190Liabilities 2014: $0Net Assets 2014: $1,285,1902014Assets 2015: $1,310,056Liabilities 2015: $0Net Assets 2015: $1,310,0562015Assets 2016: $1,331,834Liabilities 2016: $23,056Net Assets 2016: $1,308,7782016Assets 2017: $1,307,598Liabilities 2017: $8,408Net Assets 2017: $1,299,1902017Assets 2018: $1,254,440Liabilities 2018: $7,162Net Assets 2018: $1,247,2782018Assets 2019: $1,337,615Liabilities 2019: $0Net Assets 2019: $1,337,6152019Assets 2020: $1,400,107Liabilities 2020: $3,127Net Assets 2020: $1,396,9802020Assets 2021: $1,559,037Liabilities 2021: $3,173Net Assets 2021: $1,555,8642021Assets 2022: $1,484,133Liabilities 2022: $1,790Net Assets 2022: $1,482,3432022Assets 2023: $1,611,205Liabilities 2023: $6,196Net Assets 2023: $1,605,0092023Assets 2024: $2,459,641Liabilities 2024: $61,702Net Assets 2024: $2,397,9392024

Highlighted filing

2024

Assets$2,459,641
Liabilities$61,702
Net Assets$2,397,939
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $192,0682010Expenses 2011: $203,3502011Expenses 2012: $215,0132012Revenue 2013: $587,260Expenses 2013: $205,477Net Income 2013: $381,7832013Revenue 2014: $385,567Expenses 2014: $270,304Net Income 2014: $115,2632014Revenue 2015: $213,363Expenses 2015: $188,497Net Income 2015: $24,8662015Revenue 2016: $213,313Expenses 2016: $214,587Net Income 2016: -$1,2742016Revenue 2017: $220,296Expenses 2017: $229,410Net Income 2017: -$9,1142017Revenue 2018: $244,094Expenses 2018: $228,807Net Income 2018: $15,2872018Revenue 2019: $323,193Expenses 2019: $319,253Net Income 2019: $3,9402019Revenue 2020: $371,635Expenses 2020: $406,066Net Income 2020: -$34,4312020Revenue 2021: $502,285Expenses 2021: $393,034Net Income 2021: $109,2512021Revenue 2022: $484,966Expenses 2022: $387,848Net Income 2022: $97,1182022Revenue 2023: $599,520Expenses 2023: $555,486Net Income 2023: $44,0342023Revenue 2024: $1,376,494Expenses 2024: $606,897Net Income 2024: $769,5972024

Highlighted filing

2024

Revenue$1,376,494
Expenses$606,897
Net Income$769,597
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,459,641
Liabilities
$61,702
Net assets
$2,397,939
Revenue
$1,376,494
Expenses
$606,897
Net income
$769,597
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.06$2.40$1.38$0.61$0.77
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.01$1.61$0.60$0.56$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.48$0.39$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$0.50$0.39$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.37$0.41$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.32$0.32$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.01$1.25$0.24$0.23$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.31$0.01$1.30$0.22$0.23$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.02$1.31$0.21$0.21$0.00
2015Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$0.21$0.19$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.39$0.27$0.12
2013Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.59$0.21$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.00$0.79$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.70$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.00$0.61$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$1,742,806
Mission and Program Overview

Mission

To provide a training or retraining and educational program for apprentices and journeymen in the union.

To provide a training or retraining and educational program for apprentices and journeymen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$644,746$945,572▲ $300,826
Investments in Publicly Traded Securities$824,798$936,645▲ $111,847
Savings and Temporary Cash Investments-$520,451-
Cash and Non-Interest-Bearing Accounts$109,834$56,973▼ $52,861
Total Assets$1,611,205$2,459,641▲ $848,436
Other Assets Total$31,827$0▼ $31,827
Liabilities
Accounts Payable and Accrued Expenses$6,196$61,702▲ $55,506
Total Liabilities$6,196$61,702▲ $55,506
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,605,009$2,397,939▲ $792,930
Total Net Assets Fund Balance$1,605,009$2,397,939▲ $792,930
Total Liabilities and Net Assets / Fund Balance$1,611,205$2,459,641▲ $848,436

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$444,874$203,537$648,411
Equipment$246,764$263,214$509,978
Land$200,000-$200,000
Other Land Buildings$53,934$35,309$89,243
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ryan LehmannInstructorFT$103,868$64,822$168,690
Jason OttneyInstructorFT$101,952$64,496$166,448

Board Members and Trustees

NameTitle
Jason CarterChair
Vance SaundersCo-chair/secretary
Bruce BoyerTrustee
Dan VanmiddlesworthTrustee
Eric FarringtonTrustee
Jerry RuoffTrustee
Justin MoberleyTrustee
Phillip StilesTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$597,750
Program Service Revenue
$660,929
Investment Income
$117,815
Other Revenue
$0
All Other Contributions
$597,750
Change in Net Assets
$769,597

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,367,643
Revenue Not Reported on Financial Statements
$8,851
Revenue Not Reported on Form 990
$23,333
Total Revenue per Audited Statements
$1,390,976
Total Revenue per Form 990
$1,376,494
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$348,684
Other Expenses$258,213
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$205,820
Other Employee Benefits---$91,021
Depreciation Depletion---$76,674
Office Expenses---$59,892
Pension Plan Contributions---$38,717
Occupancy---$27,389
Fees for Services Accounting---$24,150
Insurance---$17,843
Payroll Taxes---$13,126
Fees for Service Investment Mgmnt Fees---$8,851
Travel---$5,778
Conferences and Meetings---$698
Other Expenses---$29
All Other Expenses---$20
Total Functional Expenses$0$0$0$606,897

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$606,897
Expenses per Audited Statements$598,046
Total Expenses per Audited Statements$598,046
Expenses Not Reported on Financial Statements$8,851
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dan VanmiddlesworthMajority Owner of Shouldice Construction and TrusteePurchase of EquipmentNo$59,374
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 is received by the organization's chair who reviews the return for accuracy. Upon the chair's approval, the 990 is made available to the board of directors. After any concerns presented by the board are addressed, the chair signs and files the return.”

Form 990, Part VI, Section C, Line 19

“All information is available upon request.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 7 Zone 1 Five
EIN
38-2286787
Phone
2697817183
Address
PO BOX 689, COMSTOCK, MI 49041

Signing Officer

Name
Jason Carter
Title
Chair
Phone
2697817183
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Carter
Formed
2005
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
8

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Amber Rathbun CPA
Phone
5173237500
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

“The organization uses the modified cash basis of accounting.”

Financial Statement Notes

PART X, LINE 2:

“In the preparation of tax returns, tax positions are taken based on interpretation of federal, state and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions. Federal, state, and local tax returns generally remain open for examination by the various taxing authorities for a period of three to four years.”

Raw XML AppendixShowing 400 of 410 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/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1SMALL TOOLS
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/TotalAmt029012
IRS990/OtherExpensesGrp/TotalAmt16748
IRS990/OtherExpensesGrp/TotalAmt21129
IRS990/OtherExpensesGrp/TotalAmt329
IRS990/OtherSalariesAndWagesGrp/TotalAmt0205820
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt013126
IRS990/PensionPlanContributionsGrp/TotalAmt038717
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JASON CARTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION & TRAINING
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0639174
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt121755
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0639174
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121755
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0784
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt029602
IRS990/PYOtherExpensesAmt0241497
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0569134
IRS990/PYRevenuesLessExpensesAmt044034
IRS990/PYSalariesCompEmpBnftPaidAmt0313989
IRS990/PYTotalExpensesAmt0555486
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0599520
IRS990/ReconcilationRevenueExpnssAmt0769597
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0520451
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0444874
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0203537
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0648411
IRS990ScheduleD/EquipmentGrp/BookValueAmt0246764
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0263214
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0509978
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt08851
IRS990ScheduleD/ExpensesSubtotalAmt0598046
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt08851
IRS990ScheduleD/InvestmentExpensesNotIncldAmt08851
IRS990ScheduleD/LandGrp/BookValueAmt0200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt023333
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053934
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt035309
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt089243
IRS990ScheduleD/RevenueNotReportedAmt023333
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt08851
IRS990ScheduleD/RevenueSubtotalAmt01367643
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0945572
IRS990ScheduleD/TotalExpensesPerForm990Amt0606897
IRS990ScheduleD/TotalRevenuePerForm990Amt01376494
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01390976
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0598046
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0103868
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1101952
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt019312
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt118986
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt045510
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt145510
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RYAN LEHMANN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JASON OTTNEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0INSTRUCTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1INSTRUCTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0168690
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1166448
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DAN VANMIDDLESWORTH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MAJORITY OWNER OF SHOULDICE CONSTRUCTION AND TRUSTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt059374
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PURCHASE OF EQUIPMENT
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS RECEIVED BY THE ORGANIZATION'S CHAIR WHO REVIEWS THE RETURN FOR ACCURACY. UPON THE CHAIR'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE CHAIR SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01611205
IRS990/TotalAssetsEOYAmt02459641
IRS990/TotalAssetsGrp/BOYAmt01611205
IRS990/TotalAssetsGrp/EOYAmt02459641
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0597750
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0606897
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06196
IRS990/TotalLiabilitiesEOYAmt061702
IRS990/TotalLiabilitiesGrp/BOYAmt06196
IRS990/TotalLiabilitiesGrp/EOYAmt061702
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01605009
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02397939
IRS990/TotalOtherCompensationAmt0129318
IRS990/TotalProgramServiceRevenueAmt0660929
IRS990/TotalReportableCompFromOrgAmt0205820
IRS990/TotalRevenueGrp/ExclusionAmt0117815
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0660929
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01376494
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01611205
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02459641
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt05778
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 689
IRS990/USAddress/CityNm0COMSTOCK
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049041
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTP://WWW.SHEETMETAL7.ORG/INDEX.CFM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON CARTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02697817183
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CITIES ASSN JOINT APPRENTICESHIP FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0382286787
ReturnHeader/Filer/PhoneNum02697817183
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 689
ReturnHeader/Filer/USAddress/CityNm0COMSTOCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049041
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382157642
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANER COSTERISAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 E GRAND RIVER SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING

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