Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
990 • Fiscal year 2016 • EIN 41-1411228
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 5.2% of source-year revenue.
Asset Growth
95th percentile
Faster asset growth than 95% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Assets
Up$404,932
Up $265,180 (+190%) from 2015
Net Assets
Up$152,860
Up $16,545 (+12%) from 2015
Liabilities
Up$252,072
Up $248,635 (+7234%) from 2015
Revenue
Up$202,200
Up $25,197 (+14%) from 2015
Expenses
Up$185,655
Up $21,626 (+13%) from 2015
Net Income
Up$16,545
Up $3,571 (+28%) from 2015
APPRENTICE TRAINING
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $0 | $303,198 | ▲ $303,198 |
| Cash and Non-Interest-Bearing Accounts | $55,544 | $65,015 | ▲ $9,471 |
| Intangible Assets | - | $19,315 | - |
| Savings and Temporary Cash Investments | $74,136 | $13,757 | ▼ $60,379 |
| Prepaid Expenses and Deferred Charges | $4,922 | $3,647 | ▼ $1,275 |
| Accounts Receivable | $2,500 | - | - |
| Total Assets | $139,752 | $404,932 | ▲ $265,180 |
| Other Assets Total | $2,650 | - | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | - | $246,047 | - |
| Accounts Payable and Accrued Expenses | - | $3,175 | - |
| Other Liabilities | $3,437 | $2,850 | ▼ $587 |
| Total Liabilities | $3,437 | $252,072 | ▲ $248,635 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $136,315 | $152,860 | ▲ $16,545 |
| Total Net Assets Fund Balance | $136,315 | $152,860 | ▲ $16,545 |
| Total Liabilities and Net Assets / Fund Balance | $139,752 | $404,932 | ▲ $265,180 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $243,198 | $3,340 | $246,538 |
| Land | $60,000 | - | $60,000 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Stacy Spencer | Apprentice Coordinator | PT | $10,529 | $10,529 |
| Name | Title |
|---|---|
| Matt Mcdowall | Management - Chairman |
| Joe Lyon | Management - Trustee |
| Jordan Johnson | Labor |
| Troy Blais | Labor |
| Steve Raatikka | Labor & Fin. Sec./treas. |
| Jim Bowman | Labor - Alt |
| Jeff Bechtold | Management |
| Tim Haglin | Management |
| John Quarnstrom | Management - Alt |
| Line Item | Amount |
|---|---|
| Other Expenses | $108,609 |
| Salaries, Compensation, and Employee Benefits | $77,046 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $59,211 | - | - | $59,211 |
| Occupancy | $42,001 | $1,372 | - | $43,373 |
| Office Expenses | $25,401 | $6,047 | - | $31,448 |
| Current Officers, Directors, Trustees, and Key Employees | - | $10,529 | - | $10,529 |
| Payroll Taxes | $6,203 | $1,103 | - | $7,306 |
| Insurance | $1,455 | $2,838 | - | $4,293 |
| Depreciation Depletion | $3,557 | $278 | - | $3,835 |
| Fees for Services Accounting | - | $3,432 | - | $3,432 |
| Travel | $1,362 | - | - | $1,362 |
| Other Expenses | $365 | $424 | - | $365 |
| Total Functional Expenses | $159,632 | $26,023 | $0 | $185,655 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Tax Liability | $2,293 |
| Credit Card Payable | $301 |
| Accrued Interest | $256 |
“Stacy spencer's employer was mcdowall company. Matt mcdowall is the chairman of the board of trustees.”
“The revised trust agreement states: "section 3.2 selection of trustees. The employer trustees shall be designated by the association. The union trustees shall be designated by the union."”
“The trustees are given a chance to review the documents prepared by mwh upon receipt of said documents at the next meeting.”
“The organization has made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year upon request.”
“The board of trustees performs these duties.”
“The organization is subject to the accounting standards on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statement. Under this guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has the greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management evaluated the tax positions for the organization and concluded that the organization had taken no uncertain income tax positions that require adjustments to the financial statements to comply with the provisions of this guidance.”
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/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3175 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2500 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | APPRENTICE TRAINING |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | STEVE RAATIKKA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3202672224 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 56-33RD AVE S 232 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ST CLOUD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 56301 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 55544 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 65015 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 10529 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 10529 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 472 |
| IRS990/CYOtherExpensesAmt | 0 | 108609 |
| IRS990/CYOtherRevenueAmt | 0 | 773 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 200955 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 16545 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 77046 |
| IRS990/CYTotalExpensesAmt | 0 | 185655 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 202200 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 278 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 3557 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3835 |
| IRS990/Desc | 0 | A FIVE YEAR ONGOING SHEET METAL APPRENTICE TRAINING PROGRAM WAS CONDUCTED IN 2016. FORTY APPRENTICES RECEIVED TRADE INSTRUCTION IN THEIR RESPECTIVE CLASSES. CLASSROOM INSTRUCTION ALONG WITH A "HANDS ON" APPROACH ENFORCES IMPORTANT JOB SKILLS. THESE SKILLS INCLUDE SAFETY AND INSTALLATION TECHNIQUES. THIS TRAINING WAS PROVIDED FOR THE FIRST HALF OF THE YEAR AT A LEASED FACILITY WITH THE SECOND HALF OF THE YEAR AT A PURCHASED FACILITY. THESE FACILITIES WERE SUPPLEMENTED BY THE USE OF THE WELDING LAB AT THE SCTCC. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 159632 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3432 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3432 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TIM HAGLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TROY BLAIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEFF BECHTOLD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOE LYON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOHN QUARNSTROM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JORDAN JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JIM BOWMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | STACY SPENCER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | STEVE RAATIKKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MATT MCDOWALL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 10529 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MANAGEMENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | LABOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MANAGEMENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MANAGEMENT - TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MANAGEMENT - ALT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | LABOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | LABOR - ALT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | APPRENTICE COORDINATOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | LABOR & FIN. SEC./TREAS. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | MANAGEMENT - CHAIRMAN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2006 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 202200 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2838 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1455 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4293 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 19315 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 472 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 472 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3340 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 303198 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 306538 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | APPRENTICE TRAINING |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 246047 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 136315 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 152860 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1372 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 42001 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 43373 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 6047 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 25401 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 31448 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2650 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATION |
| IRS990/OtherExpensesGrp/Desc | 1 | TRAINING EQUIPMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | PROGRAM EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 424 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 16537 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3540 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 365 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 16537 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3540 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 424 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 365 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3437 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2850 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 773 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 773 |
| IRS990/OtherRevenueTotalAmt | 0 | 773 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 59211 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 59211 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1103 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 6203 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7306 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4922 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3647 |
| IRS990/PrincipalOfficerNm | 0 | TIM HAGLIN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611519 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | UNION CONTRACT RECEIPT |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | APPRENTICE TRAINING & |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 175836 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 25119 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 175836 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 25119 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 664 |
| IRS990/PYOtherExpensesAmt | 0 | 86661 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 176339 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 12974 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 77368 |
| IRS990/PYTotalExpensesAmt | 0 | 164029 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 177003 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 16545 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 201728 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 74136 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 13757 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 472 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 664 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 393 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 436 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 566 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 2531 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 200955 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 176339 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 161886 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 162132 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 154609 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 855921 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 472 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 664 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 393 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 436 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 566 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 2531 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00290 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00490 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99710 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99510 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 855921 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 200955 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 176339 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 161886 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 162132 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 154609 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 855921 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 201427 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 177003 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 162279 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 162568 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 155175 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 858452 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 243198 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3340 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 246538 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 60000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 60000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 301 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2293 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 256 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CREDIT CARD PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PAYROLL TAX LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | ACCRUED INTEREST |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS SUBJECT TO THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENT. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS THE GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE TAX POSITIONS FOR THE ORGANIZATION AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN INCOME TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 303198 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2850 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | STACY SPENCER'S EMPLOYER WAS MCDOWALL COMPANY. MATT MCDOWALL IS THE CHAIRMAN OF THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE REVISED TRUST AGREEMENT STATES: "SECTION 3.2 SELECTION OF TRUSTEES. THE EMPLOYER TRUSTEES SHALL BE DESIGNATED BY THE ASSOCIATION. THE UNION TRUSTEES SHALL BE DESIGNATED BY THE UNION." |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE TRUSTEES ARE GIVEN A CHANCE TO REVIEW THE DOCUMENTS PREPARED BY MWH UPON RECEIPT OF SAID DOCUMENTS AT THE NEXT MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION HAS MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC DURING THE TAX YEAR UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF TRUSTEES PERFORMS THESE DUTIES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 139752 |
| IRS990/TotalAssetsEOYAmt | 0 | 404932 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 139752 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 404932 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 26023 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 159632 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 185655 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3437 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 252072 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3437 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 252072 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 136315 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 152860 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 159632 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 200955 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 10529 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 472 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 201728 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 202200 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 2 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 139752 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 404932 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1362 |
| IRS990/TravelGrp/TotalAmt | 0 | 1362 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 136315 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 152860 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1717 13TH ST SE |
| IRS990/USAddress/CityNm | 0 | BRAINERD |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 56401 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVE RAATIKKA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | RECORDING SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3202672224 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-11-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CENTRAL MN AREA SHEET METAL JOINT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | APPRENTICESHIP & TRAINING |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CENT |
| ReturnHeader/Filer/EIN | 0 | 411411228 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.