Civic Intelligence

International Association of Sheet Metal Air Rail & Transportation 7 Local Union

990 • Fiscal year 2014 • EIN 38-2625191

Jan 01, 2014 to Dec 31, 2014 • Filed on May 04, 2015

Organization ProfileWWW.SMWLU7.ORG
4931 Contec DriveLansing, MI 48910

(517) 882-4064

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

24th percentile

0.00x

Higher debt load relative to revenue than 24% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

81st percentile

17%

Higher net margin than 81% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

58th percentile

$119,940

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Revenue Growth

57th percentile

4.7%

Faster revenue growth than 57% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$2,968,859

Up $671,040 (+29%) from 2012

Net Assets

Up

$2,965,797

Up $840,774 (+40%) from 2012

Liabilities

Down

$3,062

Down $169,734 (-98%) from 2012

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin81st percentile

Revenue

Up

$2,920,632

Up $257,510 (+9.7%) from 2012

Expenses

Up

$2,423,600

Up $243,535 (+11%) from 2012

Net Income

Up

$497,032

Up $13,975 (+2.9%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,607,707Liabilities 2010: $204,937Net Assets 2010: $1,402,7702010Assets 2011: $1,830,674Liabilities 2011: $188,708Net Assets 2011: $1,641,9662011Assets 2012: $2,297,819Liabilities 2012: $172,796Net Assets 2012: $2,125,0232012Assets 2014: $2,968,859Liabilities 2014: $3,062Net Assets 2014: $2,965,7972014Assets 2015: $3,577,735Liabilities 2015: $6,413Net Assets 2015: $3,571,3222015Assets 2016: $3,744,081Liabilities 2016: $10,278Net Assets 2016: $3,733,8032016Assets 2017: $3,946,537Liabilities 2017: $17,007Net Assets 2017: $3,929,5302017Assets 2018: $4,221,354Liabilities 2018: $13,471Net Assets 2018: $4,207,8832018Assets 2019: $4,454,728Liabilities 2019: $18,527Net Assets 2019: $4,436,2012019Assets 2020: $4,827,347Liabilities 2020: $23,797Net Assets 2020: $4,803,5502020Assets 2021: $4,986,661Liabilities 2021: $23,078Net Assets 2021: $4,963,5832021Assets 2022: $4,955,570Liabilities 2022: $28,697Net Assets 2022: $4,926,8732022Assets 2023: $5,433,534Liabilities 2023: $24,085Net Assets 2023: $5,409,4492023Assets 2024: $6,251,450Liabilities 2024: $24,989Net Assets 2024: $6,226,4612024

Highlighted filing

2014

Assets$2,968,859
Liabilities$3,062
Net Assets$2,965,797
Open 2014 Filing

Operations Trend

Revenue Growth57th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,400,4192010Expenses 2011: $2,356,3272011Revenue 2012: $2,663,122Expenses 2012: $2,180,065Net Income 2012: $483,0572012Revenue 2014: $2,920,632Expenses 2014: $2,423,600Net Income 2014: $497,0322014Revenue 2015: $3,146,315Expenses 2015: $2,540,790Net Income 2015: $605,5252015Revenue 2016: $3,015,862Expenses 2016: $2,853,381Net Income 2016: $162,4812016Revenue 2017: $3,207,645Expenses 2017: $3,011,918Net Income 2017: $195,7272017Revenue 2018: $3,450,922Expenses 2018: $3,172,569Net Income 2018: $278,3532018Revenue 2019: $3,465,875Expenses 2019: $3,237,557Net Income 2019: $228,3182019Revenue 2020: $3,309,828Expenses 2020: $2,942,479Net Income 2020: $367,3492020Revenue 2021: $3,639,000Expenses 2021: $3,478,967Net Income 2021: $160,0332021Revenue 2022: $3,663,984Expenses 2022: $3,700,694Net Income 2022: -$36,7102022Revenue 2023: $4,194,520Expenses 2023: $3,711,944Net Income 2023: $482,5762023Revenue 2024: $4,761,910Expenses 2024: $3,944,898Net Income 2024: $817,0122024

Highlighted filing

2014

Revenue$2,920,632
Expenses$2,423,600
Net Income$497,032
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 4, 2015
Return Version
2014v5.0
Gross Receipts
$2,920,632
Mission and Program Overview

Mission

To maintain collective bargaining contracts, represent employees and perform other duties that are part of the collective bargaining process.

To represent employees by maintaining collective bargaining contracts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,146,983$2,506,962▲ $359,979
Land, Buildings, and Equipment, Net$485,242$456,641▼ $28,601
Other Notes and Loans Receivable, Net-$4,931-
Cash and Non-Interest-Bearing Accounts$325$325→ $0
Total Assets$2,632,550$2,968,859▲ $336,309
Liabilities
Mortgage Notes Payable Secured by Investment Property$159,129--
Other Liabilities$4,656$3,062▼ $1,594
Total Liabilities$163,785$3,062▼ $160,723
Net Assets / Fund Balance
Unrestricted Net Assets$2,468,765$2,965,797▲ $497,032
Total Net Assets Fund Balance$2,468,765$2,965,797▲ $497,032
Total Liabilities and Net Assets / Fund Balance$2,632,550$2,968,859▲ $336,309

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$307,213$62,442$369,655
Equipment$96,714$137,248$233,962
Land$45,000-$45,000
Leasehold Improvements$7,714$26$7,740
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacob DenmanBusiness ManagerFT$83,070$36,870$119,940
James AllisTrustee-$3,875$794$4,669
Gregory FaustExecutive Board-$2,293$1,734$4,027
Ronald MooreVice President-$2,175$1,081$3,256
Larry KinziePresident-$2,000$924$2,924
Joseph BackusTrustee-$1,282$871$2,153
Steve BatorExecutive Board-$1,192$815$2,007
JERRY O'BRIENExecutive Board-$907$572$1,479
Chris McfarlandExecutive Board-$837$573$1,410
Jeffrey KeelerSecretary-$838$355$1,193
John ColemanExecutive Board-$665$465$1,130
James BeachTrustee-$653$260$913
Scott NestellExecutive Board-$573$186$759
Stephen CasterlineExecutive Board-$349$201$550
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,912,350
Investment Income
$8,282
Other Revenue
$0
Change in Net Assets
$497,032

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,920,632
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,920,632
Total Revenue per Form 990
$2,920,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,535,059
Other Expenses$888,541
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$751,449
Pension Plan Contributions---$350,725
Other Employee Benefits---$191,488
Conferences and Meetings---$175,893
Office Expenses---$164,268
Current Officers, Directors, Trustees, and Key Employees---$146,409
Payroll Taxes---$94,988
Occupancy---$49,544
Advertising---$45,357
Depreciation Depletion---$41,930
Insurance---$29,297
Fees for Services Other---$24,043
Fees for Services Accounting---$23,928
Fees for Services Legal---$5,225
Other Expenses---$2,090
Total Functional Expenses$0$0$0$2,423,600

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,423,600
Total Expenses per Audited Statements$2,423,600
Total Expenses per Form 990$2,423,600
Expenses Not Reported on Financial Statements$0
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholdings$3,062
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“THE UNION HAS MEMBERS.”

Form 990, Part VI, Section A, Line 7A

“The members of the union vote for the executive board and officers.”

Form 990, Part VI, Section B, Line 11

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

Form 990, Part VI, Section B, Line 12C

“All directors are required to disclose any conflicts of interest and to notify the board of any conflicts that may arise throughout the year.”

Form 990, Part VI, Section B, Line 15

“The compensation of all the board members and officers is based on a contract and subject to approval by the members of the organization. Other benefits are subject to approval by the members of the organization and the executive board. The business manager wages are based on foreman's rates.”

Form 990, Part VI, Section C, Line 19

“All items are made available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
SHEET METAL WORKERS LOCAL #7
EIN
38-2625191
Phone
5178824064
Address
4931 CONTEC DRIVE, LANSING, MI 48910

Signing Officer

Name
Jacob Denman
Title
Business Manager
Phone
5178824064
Signed
2015-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacob Denman
Formed
1985
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
133
Volunteers
0

Preparer

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

Additional Explanations

Form 990, Page 12, Part XII, Line 1

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

Form 990, Part XII, Line 2C

“Sheet metal workers local #7 has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed from the prior year.”

Form 4562

“Employer identification number: 38-2625191 for the year ending december 31, 2014 sheet metal workers local #7, hereby elects, pursuant to irc sec. 168(k)(2)(d)(iii), not to claim the additional 50% depreciation allowable under irc sec. 168(k) for the following qualifying property placed in service during the tax year ending december 31, 2014. All property in the 3, 5, and 25 year class. See attached form 4562.”

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 402 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/MortgNotesPyblScrdInvstPropGrp/BOYAmt0159129
IRS990/NetAssetsOrFundBalancesBOYAmt02468765
IRS990/NetAssetsOrFundBalancesEOYAmt02965797
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt04832
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04832
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt049544
IRS990/OfficeExpensesGrp/TotalAmt0164268
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0191488
IRS990/OtherExpensesGrp/Desc0JOB TARGETING
IRS990/OtherExpensesGrp/Desc1STATE/REGIONAL COUNCILS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt0297115
IRS990/OtherExpensesGrp/TotalAmt129851
IRS990/OtherExpensesGrp/TotalAmt22090
IRS990/OtherLiabilitiesGrp/BOYAmt04656
IRS990/OtherLiabilitiesGrp/EOYAmt03062
IRS990/OtherSalariesAndWagesGrp/TotalAmt0751449
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt04931
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt094988
IRS990/PensionPlanContributionsGrp/TotalAmt0350725
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JACOB DENMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1SUBSIDY
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02847974
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt155810
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28566
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02847974
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt155810
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28566
IRS990/ProgSrvcAccomActy2Grp/Desc0YOUTH-TO-YOUTH PROGRAMS - THESE PROGRAMS HAVE THE PURPOSE OF TRAINING APPRENTICES IN ORGANIZING AND INDUSTRY PROMOTIONAL SKILLS. IT OFFERS APPRENTICES INSTRUCTION IN LABOR UNION HISTORY, THEORY AND METHODOLOGY, INCLUDING PRACTICAL EXPERIENCE IN ORGANIZING TECHNIQUES.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08795
IRS990/PYOtherExpensesAmt0765668
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02595226
IRS990/PYRevenuesLessExpensesAmt0343742
IRS990/PYSalariesCompEmpBnftPaidAmt01494611
IRS990/PYTotalExpensesAmt02260279
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02604021
IRS990/ReconcilationRevenueExpnssAmt0497032
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02146983
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02506962
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0307213
IRS990ScheduleD/BuildingsGrp/DepreciationAmt062442
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0369655
IRS990ScheduleD/EquipmentGrp/BookValueAmt096714
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0137248
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0233962
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02423600
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt045000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07714
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07740
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03062
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02920632
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/TotalBookValueLandBuildingsAmt0456641
IRS990ScheduleD/TotalExpensesPerForm990Amt02423600
IRS990ScheduleD/TotalLiabilityAmt03062
IRS990ScheduleD/TotalRevenuePerForm990Amt02920632
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02920632
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02423600
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE UNION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE UNION VOTE FOR THE EXECUTIVE BOARD AND OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS RECEIVED BY THE ORGANIZATION'S BUSINESS MANAGER WHO REVIEWS THE RETURN FOR ACCURACY. UPON THE BUSINESS MANAGER'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE BUSINESS MANAGER SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AND TO NOTIFY THE BOARD OF ANY CONFLICTS THAT MAY ARISE THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION OF ALL THE BOARD MEMBERS AND OFFICERS IS BASED ON A CONTRACT AND SUBJECT TO APPROVAL BY THE MEMBERS OF THE ORGANIZATION. OTHER BENEFITS ARE SUBJECT TO APPROVAL BY THE MEMBERS OF THE ORGANIZATION AND THE EXECUTIVE BOARD. THE BUSINESS MANAGER WAGES ARE BASED ON FOREMAN'S RATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL ITEMS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SHEET METAL WORKERS LOCAL #7 HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8EMPLOYER IDENTIFICATION NUMBER: 38-2625191 FOR THE YEAR ENDING DECEMBER 31, 2014 SHEET METAL WORKERS LOCAL #7, HEREBY ELECTS, PURSUANT TO IRC SEC. 168(K)(2)(D)(III), NOT TO CLAIM THE ADDITIONAL 50% DEPRECIATION ALLOWABLE UNDER IRC SEC. 168(K) FOR THE FOLLOWING QUALIFYING PROPERTY PLACED IN SERVICE DURING THE TAX YEAR ENDING DECEMBER 31, 2014. ALL PROPERTY IN THE 3, 5, AND 25 YEAR CLASS. SEE ATTACHED FORM 4562.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 4562
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02632550
IRS990/TotalAssetsEOYAmt02968859
IRS990/TotalAssetsGrp/BOYAmt02632550
IRS990/TotalAssetsGrp/EOYAmt02968859
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt0133
IRS990/TotalFunctionalExpensesGrp/TotalAmt02423600
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0163785
IRS990/TotalLiabilitiesEOYAmt03062
IRS990/TotalLiabilitiesGrp/BOYAmt0163785
IRS990/TotalLiabilitiesGrp/EOYAmt03062
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02468765
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02965797
IRS990/TotalOtherCompensationAmt045701
IRS990/TotalProgramServiceRevenueAmt02912350
IRS990/TotalReportableCompFromOrgAmt0100709
IRS990/TotalRevenueGrp/ExclusionAmt08282
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02912350
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02920632
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02632550
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02968859
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02468765
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02965797
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04931 CONTEC DRIVE
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048910
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.SMWLU7.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JACOB DENMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05178824064
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL #7
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0382625191
ReturnHeader/Filer/PhoneNum05178824064
ReturnHeader/Filer/USAddress/AddressLine1Txt04931 CONTEC DRIVE
ReturnHeader/Filer/USAddress/CityNm0LANSING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048910
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/PreparerPersonNm0DAVID M RAECK CPA
ReturnHeader/ReturnTs02015-05-14T08:26:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,968,859
Liabilities
$3,062
Net assets
$2,965,797
Revenue
$2,920,632
Expenses
$2,423,600
Net income
$497,032
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.25$0.02$6.23$4.76$3.94$0.82
2023Detailed filing. Detailed filing data is available for this year.$5.43$0.02$5.41$4.19$3.71$0.48
2022Detailed filing. Detailed filing data is available for this year.$4.96$0.03$4.93$3.66$3.70$0.04
2021Detailed filing. Detailed filing data is available for this year.$4.99$0.02$4.96$3.64$3.48$0.16
2020Detailed filing. Detailed filing data is available for this year.$4.83$0.02$4.80$3.31$2.94$0.37
2019Detailed filing. Detailed filing data is available for this year.$4.45$0.02$4.44$3.47$3.24$0.23
2018Summary only. Only limited summary data is available for this year.$4.22$0.01$4.21$3.45$3.17$0.28
2017Summary only. Only limited summary data is available for this year.$3.95$0.02$3.93$3.21$3.01$0.20
2016Summary only. Only limited summary data is available for this year.$3.74$0.01$3.73$3.02$2.85$0.16
2015Summary only. Only limited summary data is available for this year.$3.58$0.01$3.57$3.15$2.54$0.61
2014Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$2.92$2.42$0.50
2012Summary only. Only limited summary data is available for this year.$2.30$0.17$2.13$2.66$2.18$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.19$1.64$2.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.20$1.40$2.40