Civic Intelligence

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

990 • Fiscal year 2019 • EIN 38-2625191

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 26, 2020

Organization ProfileWWW.SHEETMETAL7.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

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

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

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

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

Net Margin

49th percentile

6.6%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

64th percentile

$139,532

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

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

Asset Growth

48th percentile

5.5%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

40th percentile

0.4%

Faster revenue growth than 40% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$4,454,728

Up $233,374 (+5.5%) from 2018

Net Assets

Up

$4,436,201

Up $228,318 (+5.4%) from 2018

Liabilities

Up

$18,527

Up $5,056 (+38%) from 2018

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin49th percentile

Revenue

Up

$3,465,875

Up $14,953 (+0.4%) from 2018

Expenses

Up

$3,237,557

Up $64,988 (+2.0%) from 2018

Net Income

Down

$228,318

Down $50,035 (-18%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth48th 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

2019

Assets$4,454,728
Liabilities$18,527
Net Assets$4,436,201
Open 2019 Filing

Operations Trend

Revenue Growth40th 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

2019

Revenue$3,465,875
Expenses$3,237,557
Net Income$228,318
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 26, 2020
Return Version
2019v5.1
Gross Receipts
$3,537,801
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$3,742,708$4,057,344▲ $314,636
Land, Buildings, and Equipment, Net$478,321$397,059▼ $81,262
Cash and Non-Interest-Bearing Accounts$325$325→ $0
Total Assets$4,221,354$4,454,728▲ $233,374
Liabilities
Other Liabilities$13,471$18,527▲ $5,056
Total Liabilities$13,471$18,527▲ $5,056
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,207,883$4,436,201▲ $228,318
Total Net Assets Fund Balance$4,207,883$4,436,201▲ $228,318
Total Liabilities and Net Assets / Fund Balance$4,221,354$4,454,728▲ $233,374

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$259,820$109,834$369,654
Leasehold Improvements$79,158$10,943$90,101
Equipment$13,081$67,278$80,359
Land$45,000-$45,000
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samual FullerBusiness Manager/fstFT$99,513$40,019$139,532
Nicholas BradleyPresident-$3,392$1,501$4,893
Steve Bator JrExecutive Board-$2,933$404$3,337
Vance R Saunders IiTrustee-$2,498$442$2,940
Greg FaustExecutive Board-$1,421$1,301$2,722
Earl CharbonneauExecutive Board-$1,445$1,178$2,623
John a AmalfitanoTrustee-$1,432$1,113$2,545
Tate BrownExecutive Board-$969$413$1,382
Chris McfarlandVice President-$810$516$1,326
Dirk KosloskiExecutive Board-$885$288$1,173
James BeachTrustee-$793$327$1,120
Jeffrey KeelerExecutive Board-$612$424$1,036
Gregg JohnsonRecording Secretary-$654$116$770
JERRY O'BRIENExecutive Board-$337$173$510
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,471,305
Investment Income
$-5,430
Other Revenue
$0
Change in Net Assets
$228,318

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,465,875
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,465,875
Total Revenue per Form 990
$3,465,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,887,689
Other Expenses$1,349,868
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$951,609
Pension Plan Contributions---$435,273
Other Employee Benefits---$240,282
Conferences and Meetings---$239,498
Office Expenses---$162,961
Current Officers, Directors, Trustees, and Key Employees---$161,817
Advertising---$111,412
Payroll Taxes---$98,708
Occupancy---$66,009
Insurance---$59,702
Fees for Services Accounting---$54,175
Fees for Services Legal---$42,160
Depreciation Depletion---$35,474
Fees for Services Other---$29,047
Travel---$10,357
Other Expenses---$10,338
All Other Expenses---$9,970
Total Functional Expenses$0$0$0$3,237,557

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,237,557
Total Expenses per Audited Statements$3,237,557
Total Expenses per Form 990$3,237,557
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$18,527
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 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
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 11B

“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
Local Union No 7-sm of the
EIN
38-2625191
Phone
5178824064
Address
4931 CONTEC DRIVE, LANSING, MI 48910

Signing Officer

Name
Sam Fuller
Title
Business Manager/fst
Phone
5178824064
Signed
2020-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sam Fuller
Formed
1985
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
103
Volunteers
13

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, Page 12, 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 415 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/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04436201
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IRS990/OtherExpensesGrp/Desc1STATE/REGIONAL COUNCILS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
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IRS990/OtherExpensesGrp/TotalAmt310338
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1SUBSIDY
IRS990/ProgramServiceRevenueGrp/Desc2CREDIT CARD REIMBURSEM
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt166764
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28823
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33576
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt166764
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28823
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33576
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.
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IRS990/PYTotalExpensesAmt03172569
IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt013081
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067278
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt080359
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt079158
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010943
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt090101
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018527
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03465875
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:
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IRS990ScheduleD/TotalExpensesPerForm990Amt03237557
IRS990ScheduleD/TotalLiabilityAmt018527
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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/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 11B
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
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalProgramServiceRevenueAmt03471305
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IRS990/WebsiteAddressTxt0WWW.SHEETMETAL7.ORG
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ReturnHeader/BuildTS02021-04-22 16:20:28Z
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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
$4,454,728
Liabilities
$18,527
Net assets
$4,436,201
Revenue
$3,465,875
Expenses
$3,237,557
Net income
$228,318
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)5 • $1M-$5M nonprofits