Civic Intelligence

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

990 • Fiscal year 2020 • EIN 38-2625191

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 08, 2021

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

43rd percentile

0.00x

Higher debt load relative to assets than 43% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

42nd percentile

0.01x

Higher debt load relative to revenue than 42% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

58th percentile

11%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

65th percentile

$139,974

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

55th percentile

8.4%

Faster asset growth than 55% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

38th percentile

-4.5%

Faster revenue growth than 38% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$4,827,347

Up $372,619 (+8.4%) from 2019

Net Assets

Up

$4,803,550

Up $367,349 (+8.3%) from 2019

Liabilities

Up

$23,797

Up $5,270 (+28%) from 2019

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin58th percentile

Revenue

Down

$3,309,828

Down $156,047 (-4.5%) from 2019

Expenses

Down

$2,942,479

Down $295,078 (-9.1%) from 2019

Net Income

Up

$367,349

Up $139,031 (+61%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth55th 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

2020

Assets$4,827,347
Liabilities$23,797
Net Assets$4,803,550
Open 2020 Filing

Operations Trend

Revenue Growth38th 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

2020

Revenue$3,309,828
Expenses$2,942,479
Net Income$367,349
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 8, 2021
Return Version
2020v4.1
Gross Receipts
$3,309,828
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$4,057,344$4,328,446▲ $271,102
Land, Buildings, and Equipment, Net$397,059$489,040▲ $91,981
Accounts Receivable-$9,536-
Cash and Non-Interest-Bearing Accounts$325$325→ $0
Total Assets$4,454,728$4,827,347▲ $372,619
Liabilities
Other Liabilities$18,527$23,797▲ $5,270
Total Liabilities$18,527$23,797▲ $5,270
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,436,201$4,803,550▲ $367,349
Total Net Assets Fund Balance$4,436,201$4,803,550▲ $367,349
Total Liabilities and Net Assets / Fund Balance$4,454,728$4,827,347▲ $372,619

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$357,408$119,535$476,943
Leasehold Improvements$74,352$15,749$90,101
Equipment$12,280$72,944$85,224
Land$45,000-$45,000
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samual FullerBusiness Manager/fstFT$99,185$40,789$139,974
Nicholas BradleyPresident-$2,695$808$3,503
Steve Bator JrExecutive Board-$2,697$316$3,013
Earl CharbonneauExecutive Board-$1,578$1,012$2,590
Vance R Saunders IiTrustee-$2,208$173$2,381
John a AmalfitanoTrustee-$1,293$1,015$2,308
James BeachTrustee-$1,709$372$2,081
Tate BrownExecutive Board-$1,376$261$1,637
David JanofskiExecutive Board-$851$558$1,409
Chris McfarlandVice President-$650$414$1,064
Greg FaustExecutive Board-$459$438$897
Dirk KosloskiExecutive Board-$621$269$890
Gregg JohnsonRecording Secretary-$697$96$793
Jeffrey KeelerExecutive Board-$384$292$676
JERRY O'BRIENExecutive Board-$40-$40
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,299,333
Investment Income
$10,495
Other Revenue
$0
Change in Net Assets
$367,349

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,309,828
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,309,828
Total Revenue per Form 990
$3,309,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,830,089
Other Expenses$1,112,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$925,065
Pension Plan Contributions---$432,879
Other Employee Benefits---$213,693
Office Expenses---$186,774
Current Officers, Directors, Trustees, and Key Employees---$163,256
Conferences and Meetings---$158,919
Payroll Taxes---$95,196
Advertising---$83,580
Occupancy---$64,032
Fees for Services Accounting---$49,119
Fees for Services Other---$25,625
Insurance---$23,980
Depreciation Depletion---$20,115
Travel---$14,413
Fees for Services Legal---$12,650
Other Expenses---$1,225
Total Functional Expenses$0$0$0$2,942,479

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,942,479
Total Expenses per Audited Statements$2,942,479
Total Expenses per Form 990$2,942,479
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$23,797
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
2021-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sam Fuller
Formed
1985
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
39
Volunteers
0

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Brandy L Mikula 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 419 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/AccountsReceivableGrp/EOYAmt09536
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO REPRESENT EMPLOYEES BY MAINTAINING COLLECTIVE BARGAINING CONTRACTS.
IRS990/AdvertisingGrp/TotalAmt083580
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0LISA INGRAHAM
IRS990/BooksInCareOfDetail/PhoneNum05178824064
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04931 CONTEC DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0LANSING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048910
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0325
IRS990/CashNonInterestBearingGrp/EOYAmt0325
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0163256
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt0158919
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt010495
IRS990/CYOtherExpensesAmt01112390
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt03299333
IRS990/CYRevenuesLessExpensesAmt0367349
IRS990/CYSalariesCompEmpBnftPaidAmt01830089
IRS990/CYTotalExpensesAmt02942479
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03309828
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt020115
IRS990/Desc0MAINTAINED BARGAINING CONTRACTS, PERFORMED EMPLOYEE REPRESENTATION, AND OTHER DUTIES RELATED TO LABOR RELATIONS AND THE BARGAINING PROCESS. THE UNION CURRENTLY HAS 2,059 MEMBERS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt039
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt049119
IRS990/FeesForServicesLegalGrp/TotalAmt012650
IRS990/FeesForServicesOtherGrp/TotalAmt025625
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt130.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1444.00
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/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt0173
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt11015
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2372
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3269
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt41012
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt5261
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt6292
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt7316
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt8438
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10558
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1196
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt12414
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt13808
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1440789
IRS990/Form990PartVIISectionAGrp/PersonNm0VANCE R SAUNDERS II
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN A AMALFITANO
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES BEACH
IRS990/Form990PartVIISectionAGrp/PersonNm3DIRK KOSLOSKI
IRS990/Form990PartVIISectionAGrp/PersonNm4EARL CHARBONNEAU
IRS990/Form990PartVIISectionAGrp/PersonNm5TATE BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm6JEFFREY KEELER
IRS990/Form990PartVIISectionAGrp/PersonNm7STEVE BATOR JR
IRS990/Form990PartVIISectionAGrp/PersonNm8GREG FAUST
IRS990/Form990PartVIISectionAGrp/PersonNm9JERRY O'BRIEN
IRS990/Form990PartVIISectionAGrp/PersonNm10DAVID JANOFSKI
IRS990/Form990PartVIISectionAGrp/PersonNm11GREGG JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm12CHRIS MCFARLAND
IRS990/Form990PartVIISectionAGrp/PersonNm13NICHOLAS BRADLEY
IRS990/Form990PartVIISectionAGrp/PersonNm14SAMUAL FULLER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt02208
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11293
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21709
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3621
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41578
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51376
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6384
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt72697
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8459
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt940
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10851
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11697
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12650
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt132695
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1499185
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt11RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14BUSINESS MANAGER/FST
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01985
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03309828
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt023980
IRS990/InvestmentIncomeGrp/ExclusionAmt010495
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010495
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0208228
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0397059
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0489040
IRS990/LandBldgEquipCostOrOtherBssAmt0697268
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO MAINTAIN COLLECTIVE BARGAINING CONTRACTS, REPRESENT EMPLOYEES AND PERFORM OTHER DUTIES THAT ARE PART OF THE COLLECTIVE BARGAINING PROCESS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04436201
IRS990/NetAssetsOrFundBalancesEOYAmt04803550
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04436201
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04803550
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt064032
IRS990/OfficeExpensesGrp/TotalAmt0186774
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0213693
IRS990/OtherExpensesGrp/Desc0JOB TARGETING
IRS990/OtherExpensesGrp/Desc1STATE/REGIONAL COUNCILS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3ANNUAL PICNIC
IRS990/OtherExpensesGrp/TotalAmt0406130
IRS990/OtherExpensesGrp/TotalAmt133220
IRS990/OtherExpensesGrp/TotalAmt232608
IRS990/OtherExpensesGrp/TotalAmt31225
IRS990/OtherLiabilitiesGrp/BOYAmt018527
IRS990/OtherLiabilitiesGrp/EOYAmt023797
IRS990/OtherSalariesAndWagesGrp/TotalAmt0925065
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt095196
IRS990/PensionPlanContributionsGrp/TotalAmt0432879
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SAM FULLER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1SUBSIDY
IRS990/ProgramServiceRevenueGrp/Desc2PER CAPITA INTERNATION
IRS990/ProgramServiceRevenueGrp/Desc3CREDIT CARD REIMBURSEM
IRS990/ProgramServiceRevenueGrp/Desc4MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03186960
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt166763
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt240254
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34340
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41016
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03186960
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt166763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt240254
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34340
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41016
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/PYInvestmentIncomeAmt0-5430
IRS990/PYOtherExpensesAmt01349868
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03471305
IRS990/PYRevenuesLessExpensesAmt0228318
IRS990/PYSalariesCompEmpBnftPaidAmt01887689
IRS990/PYTotalExpensesAmt03237557
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03465875
IRS990/ReconcilationRevenueExpnssAmt0367349
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04057344
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04328446
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0357408
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0119535
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0476943
IRS990ScheduleD/EquipmentGrp/BookValueAmt012280
IRS990ScheduleD/EquipmentGrp/DepreciationAmt072944
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt085224
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02942479
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt045000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt074352
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt015749
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt090101
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023797
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03309828
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/TotalBookValueLandBuildingsAmt0489040
IRS990ScheduleD/TotalExpensesPerForm990Amt02942479
IRS990ScheduleD/TotalLiabilityAmt023797
IRS990ScheduleD/TotalRevenuePerForm990Amt03309828
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03309828
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02942479
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/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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04454728
IRS990/TotalAssetsEOYAmt04827347
IRS990/TotalAssetsGrp/BOYAmt04454728
IRS990/TotalAssetsGrp/EOYAmt04827347
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/TotalAmt02942479
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018527
IRS990/TotalLiabilitiesEOYAmt023797
IRS990/TotalLiabilitiesGrp/BOYAmt018527
IRS990/TotalLiabilitiesGrp/EOYAmt023797
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04436201
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04803550
IRS990/TotalOtherCompensationAmt046813
IRS990/TotalProgramServiceRevenueAmt03299333
IRS990/TotalReportableCompFromOrgAmt0116443
IRS990/TotalRevenueGrp/ExclusionAmt010495
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03299333
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03309828
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04454728
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04827347
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt014413
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04931 CONTEC DRIVE
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048910
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.SHEETMETAL7.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SAM FULLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER/FST
ReturnHeader/BusinessOfficerGrp/PhoneNum05178824064
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL UNION NO 7-SM OF THE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INTERNATIONAL ASSOC OF SMART WORKERS
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0382625191
ReturnHeader/Filer/PhoneNum05178824064
ReturnHeader/Filer/USAddress/AddressLine1Txt04931 CONTEC DRIVE

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,827,347
Liabilities
$23,797
Net assets
$4,803,550
Revenue
$3,309,828
Expenses
$2,942,479
Net income
$367,349
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