Civic Intelligence

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

990 • Fiscal year 2019 • EIN 38-2286787

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 10, 2020

Organization ProfileWWW.SHEETMETAL7.ORG/INDEX.CFM
PO Box 689Comstock, MI 49041

(269) 781-7183

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

21st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

31st percentile

1.2%

Higher net margin than 31% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

17th percentile

$0

Higher top officer pay than 17% of similar nonprofits.

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

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

52nd percentile

6.6%

Faster asset growth than 52% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

93rd percentile

32%

Faster revenue growth than 93% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$1,337,615

Up $83,175 (+6.6%) from 2018

Net Assets

Up

$1,337,615

Up $90,337 (+7.2%) from 2018

Liabilities

Down

$0

Down $7,162 (-100%) from 2018

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin31st percentile

Revenue

Up

$323,193

Up $79,099 (+32%) from 2018

Expenses

Up

$319,253

Up $90,446 (+40%) from 2018

Net Income

Down

$3,940

Down $11,347 (-74%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$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

2019

Assets$1,337,615
Liabilities$0
Net Assets$1,337,615
Open 2019 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$323,193
Expenses$319,253
Net Income$3,940
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 10, 2020
Return Version
2019v5.1
Gross Receipts
$374,069
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
Investments in Publicly Traded Securities$560,325$664,674▲ $104,349
Land, Buildings, and Equipment, Net$627,580$617,410▼ $10,170
Cash and Non-Interest-Bearing Accounts$66,535$55,531▼ $11,004
Total Assets$1,254,440$1,337,615▲ $83,175
Liabilities
Other Liabilities$7,162$0▼ $7,162
Total Liabilities$7,162$0▼ $7,162
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,247,278$1,337,615▲ $90,337
Total Net Assets Fund Balance$1,247,278$1,337,615▲ $90,337
Total Liabilities and Net Assets / Fund Balance$1,254,440$1,337,615▲ $83,175

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$265,735$145,572$411,307
Equipment$151,675$98,691$250,366
Land$200,000-$200,000
Compensation and Service Providers
Top Officer Pay17th percentile

Board Members and Trustees

NameTitle
Jason CarterChair
James CallahanCo-chair/secretary
Bruce BoyerTrustee
Dan VanmiddlesworthTrustee
Eric FarringtonTrustee
Jerry RuoffTrustee
Michael SalasTrustee
Paul BurchfieldTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$299,193
Investment Income
$24,000
Other Revenue
$0
Change in Net Assets
$3,940

Audited Revenue Reconciliation

Revenue per Audited Statements
$317,145
Revenue Not Reported on Financial Statements
$6,048
Revenue Not Reported on Form 990
$86,397
Total Revenue per Audited Statements
$403,542
Total Revenue per Form 990
$323,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$319,253
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$184,872
Depreciation Depletion---$36,274
Occupancy---$22,563
Office Expenses---$20,697
Fees for Services Accounting---$16,700
Insurance---$11,056
Fees for Service Investment Mgmnt Fees---$6,048
Fees for Services Legal---$2,463
Conferences and Meetings---$1,041
Other Expenses---$156
All Other Expenses---$20
Total Functional Expenses$0$0$0$319,253

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$319,253
Expenses per Audited Statements$313,205
Total Expenses per Audited Statements$313,205
Expenses Not Reported on Financial Statements$6,048
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
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
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
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
2020-11-10
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
0
Volunteers
8

Preparer

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

Additional Explanations

Form 990, Part IX, Line 11G

“INSTRUCTOR FEES 184,872.”

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 Appendix345 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE A TRAINING OR RETRAINING AND EDUCATIONAL PROGRAM FOR APPRENTICES AND JOURNEYMEN.
IRS990/AllOtherExpensesGrp/TotalAmt020
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0CRAIG BOERS
IRS990/BooksInCareOfDetail/PhoneNum02695013979
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06005 ELLA DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0DELTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049046
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt066535
IRS990/CashNonInterestBearingGrp/EOYAmt055531
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt01041
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt024000
IRS990/CYOtherExpensesAmt0319253
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0299193
IRS990/CYRevenuesLessExpensesAmt03940
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0319253
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0323193
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt036274
IRS990/Desc0QUALIFIED UNION EMPLOYEES WERE ABLE TO STUDY UNDER THE APPRENTICESHIP PROGRAM AND/OR JOURNEYMAN RETRAINING PROGRAM. APPROXIMATELY 675 MEMBERS BENEFITED FROM THIS PROGRAM.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt016700
IRS990/FeesForServicesLegalGrp/TotalAmt02463
IRS990/FeesForServicesOtherGrp/TotalAmt0184872
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt06048
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0DAN VANMIDDLESWORTH
IRS990/Form990PartVIISectionAGrp/PersonNm1BRUCE BOYER
IRS990/Form990PartVIISectionAGrp/PersonNm2PAUL BURCHFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm3JERRY RUOFF
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL SALAS
IRS990/Form990PartVIISectionAGrp/PersonNm5ERIC FARRINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm6JASON CARTER
IRS990/Form990PartVIISectionAGrp/PersonNm7JAMES CALLAHAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CO-CHAIR/SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt011542
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt062418
IRS990/GrossReceiptsAmt0374069
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt011056
IRS990/InvestmentIncomeGrp/ExclusionAmt012458
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012458
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0560325
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0664674
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0244263
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0627580
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0617410
IRS990/LandBldgEquipCostOrOtherBssAmt0861673
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt050876
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE A TRAINING OR RETRAINING AND EDUCATIONAL PROGRAM FOR APPRENTICES AND JOURNEYMEN IN THE UNION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01247278
IRS990/NetAssetsOrFundBalancesEOYAmt01337615
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt011542
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt011542
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt086397
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01247278
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01337615
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt022563
IRS990/OfficeExpensesGrp/TotalAmt020697
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1PAYROLL FEES
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/TotalAmt015013
IRS990/OtherExpensesGrp/TotalAmt12105
IRS990/OtherExpensesGrp/TotalAmt2245
IRS990/OtherExpensesGrp/TotalAmt3156
IRS990/OtherLiabilitiesGrp/BOYAmt07162
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JASON CARTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION & TRAINING
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0295549
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13644
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0295549
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13644
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt023592
IRS990/PYOtherExpensesAmt0228807
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0220502
IRS990/PYRevenuesLessExpensesAmt015287
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0228807
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0244094
IRS990/ReconcilationRevenueExpnssAmt03940
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0265735
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0145572
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0411307
IRS990ScheduleD/EquipmentGrp/BookValueAmt0151675
IRS990ScheduleD/EquipmentGrp/DepreciationAmt098691
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0250366
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06048
IRS990ScheduleD/ExpensesSubtotalAmt0313205
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt06048
IRS990ScheduleD/InvestmentExpensesNotIncldAmt06048
IRS990ScheduleD/LandGrp/BookValueAmt0200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt086397
IRS990ScheduleD/RevenueNotReportedAmt086397
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt06048
IRS990ScheduleD/RevenueSubtotalAmt0317145
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/TotalBookValueLandBuildingsAmt0617410
IRS990ScheduleD/TotalExpensesPerForm990Amt0319253
IRS990ScheduleD/TotalRevenuePerForm990Amt0323193
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0403542
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0313205
IRS990/ScheduleJRequiredInd00
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/ExplanationTxt2INSTRUCTOR FEES 184,872.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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 IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01254440
IRS990/TotalAssetsEOYAmt01337615
IRS990/TotalAssetsGrp/BOYAmt01254440
IRS990/TotalAssetsGrp/EOYAmt01337615
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0319253
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07162
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt07162
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01247278
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01337615
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0299193
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt024000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0299193
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323193
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01254440
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01337615
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
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/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON CARTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02697817183
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-10
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId065BB7716B73E6F83F0A797AD7116E15789692848
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.163.63.50
ReturnHeader/FilingSecurityInformation/IPDt02020-11-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm014:42:18
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382157642
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANER COSTERISAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 E GRAND RIVER SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0489123291
ReturnHeader/PreparerPersonGrp/PhoneNum05173237500
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDY L TERWILLIGER CPA
ReturnHeader/ReturnTs02020-11-11T13:23:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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
$1,337,615
Liabilities
$0
Net assets
$1,337,615
Revenue
$323,193
Expenses
$319,253
Net income
$3,940
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