Civic Intelligence

Sheet Metal Workers Int'L Union No 45

990 • Fiscal year 2019 • EIN 42-0519613

Jul 01, 2018 to Jun 30, 2019 • Filed on Sep 25, 2019

4534 NW 6th DriveDes Moines, IA 50313

(515) 262-7421

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

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

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

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

Net Margin

8th percentile

-12%

Higher net margin than 8% of similar nonprofits.

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

Top Officer Pay

63rd percentile

$136,209

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

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

Asset Growth

8th percentile

-9.1%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

20th percentile

-5.8%

Faster revenue growth than 20% of similar nonprofits.

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

Assets

Down

$1,089,102

Down $108,709 (-9.1%) from 2018

Net Assets

Down

$1,085,369

Down $111,059 (-9.3%) from 2018

Liabilities

Up

$3,733

Up $2,350 (+170%) from 2018

Revenue

Down

$947,547

Down $58,738 (-5.8%) from 2018

Expenses

Up

$1,058,606

Up $93,852 (+9.7%) from 2018

Net Income

Down

-$111,059

Down $152,590 (-367%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $995,532Liabilities 2012: $0Net Assets 2012: $995,5322012Assets 2013: $993,064Liabilities 2013: $12,295Net Assets 2013: $980,7692013Assets 2014: $1,077,031Liabilities 2014: $0Net Assets 2014: $1,077,0312014Assets 2015: $1,227,140Liabilities 2015: $2,669Net Assets 2015: $1,224,4712015Assets 2016: $1,148,610Liabilities 2016: $0Net Assets 2016: $1,148,6102016Assets 2017: $1,158,683Liabilities 2017: $3,786Net Assets 2017: $1,154,8972017Assets 2018: $1,197,811Liabilities 2018: $1,383Net Assets 2018: $1,196,4282018Assets 2019: $1,089,102Liabilities 2019: $3,733Net Assets 2019: $1,085,3692019Assets 2020: $1,071,166Liabilities 2020: $2,225Net Assets 2020: $1,068,9412020Assets 2021: $1,039,755Liabilities 2021: $6,339Net Assets 2021: $1,033,4162021Assets 2022: $1,038,065Liabilities 2022: $14,043Net Assets 2022: $1,024,0222022Assets 2023: $1,190,366Liabilities 2023: $7,211Net Assets 2023: $1,183,1552023Assets 2024: $1,405,200Liabilities 2024: $6,493Net Assets 2024: $1,398,7072024Assets 2025: $1,484,440Liabilities 2025: $13,579Net Assets 2025: $1,470,8612025

Highlighted filing

2019

Assets$1,089,102
Liabilities$3,733
Net Assets$1,085,369

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $765,414Expenses 2012: $710,665Net Income 2012: $54,7492012Revenue 2013: $765,687Expenses 2013: $780,450Net Income 2013: -$14,7632013Revenue 2014: $935,386Expenses 2014: $839,124Net Income 2014: $96,2622014Revenue 2015: $876,898Expenses 2015: $729,458Net Income 2015: $147,4402015Revenue 2016: $839,621Expenses 2016: $915,482Net Income 2016: -$75,8612016Revenue 2017: $934,214Expenses 2017: $927,927Net Income 2017: $6,2872017Revenue 2018: $1,006,285Expenses 2018: $964,754Net Income 2018: $41,5312018Revenue 2019: $947,547Expenses 2019: $1,058,606Net Income 2019: -$111,0592019Revenue 2020: $943,169Expenses 2020: $959,597Net Income 2020: -$16,4282020Revenue 2021: $1,021,386Expenses 2021: $1,056,911Net Income 2021: -$35,5252021Revenue 2022: $1,052,416Expenses 2022: $1,061,810Net Income 2022: -$9,3942022Revenue 2023: $1,234,998Expenses 2023: $1,075,865Net Income 2023: $159,1332023Revenue 2024: $1,360,304Expenses 2024: $1,144,752Net Income 2024: $215,5522024Revenue 2025: $1,259,365Expenses 2025: $1,187,211Net Income 2025: $72,1542025

Highlighted filing

2019

Revenue$947,547
Expenses$1,058,606
Net Income-$111,059
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Sep 25, 2019
Return Version
2018v3.1
Gross Receipts
$947,547
Mission and Program Overview

Mission

Provide for its members through organized effort to establish and maintain desirable working conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$549,175$559,095▲ $9,920
Cash and Non-Interest-Bearing Accounts$577,277$458,822▼ $118,455
Land, Buildings, and Equipment, Net$34,960$65,304▲ $30,344
Total Assets$1,197,811$1,089,102▼ $108,709
Other Assets Total$36,399$5,881▼ $30,518
Liabilities
Other Liabilities$1,383$3,733▲ $2,350
Total Liabilities$1,383$3,733▲ $2,350
Net Assets / Fund Balance
Unrestricted Net Assets$1,196,428$1,085,369▼ $111,059
Total Net Assets Fund Balance$1,196,428$1,085,369▼ $111,059
Total Liabilities and Net Assets / Fund Balance$1,197,811$1,089,102▼ $108,709

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$56,062$45,941$102,003
Equipment$9,242$50,392$59,634
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrew BredesonBusiness MgrFT$79,940$56,269$136,209
Jon QuijanoBusiness RepFT$79,040$56,269$135,309
Nedd BrownPresident-$11,623$2,137$13,760
Mike AleryWarden-$8,172-$8,172
Chad WeirVice Preside-$162-$162
Jeff OsbornExecutive Bo-$162-$162

Board Members and Trustees

NameTitle
Curt RoachTrustee
Jerry VandeboeTrustee
Robert DavisTrustee
Ryan ConrathExecutive Bo
Scott ShoopRecording Se
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$854,324
Investment Income
$13,822
Other Revenue
$79,401
Change in Net Assets
$-111,059

Audited Revenue Reconciliation

Revenue per Audited Statements
$947,547
Total Revenue per Audited Statements
$947,547
Total Revenue per Form 990
$947,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$556,409
Salaries, Compensation, and Employee Benefits$502,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$306,191
Current Officers, Directors, Trustees, and Key Employees---$283,167
Other Salaries and Wages---$110,835
Pension Plan Contributions---$59,317
Office Expenses---$39,697
Other Employee Benefits---$24,753
Payroll Taxes---$24,125
Occupancy---$22,020
Conferences and Meetings---$20,094
Depreciation Depletion---$18,419
Fees for Services Accounting---$17,415
Insurance---$16,134
Other Expenses---$7,240
Travel---$7,240
All Other Expenses---$3,642
Fees for Services Legal---$3,627
Total Functional Expenses$0$0$0$1,058,606

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,058,606
Total Expenses per Audited Statements$1,058,606
Total Expenses per Form 990$1,058,606
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$3,481
Payroll Reimbursement$252
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

As of june 30, 2019 the union had 649 members. The classes of members are: journeymen, apprentice, production workers, classified workers, pre apprentices, retirees, residential workers and residential apprentices.

Form 990, Page 6, Part VI, Line 7A

Members in good standing are able to elect trustees every three years.

Form 990, Page 6, Part VI, Line 7B

Members can vote on approval of wage packages and disbursements of money.

Form 990, Page 6, Part VI, Line 11B

The union's business manager/financial secretary reviews the form 990 before it is filed.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request from the union's administrative office.

Filing and Contact Details

Filer

Filer Name
SHEET METAL WORKERS INT'L
EIN
42-0519613
Phone
5152627421
Address
4534 NW 6TH DRIVE, DES MOINES, IA 50313

Signing Officer

Name
Andrew Bredeson
Title
Business Mgr/fin Sec
Phone
5152627421
Signed
2019-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Bredeson
Formed
1937
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
2
Employees
28

Preparer

Firm
Deboer & Associates Pc
Address
17330 WRIGHT ST STE 100, OMAHA, NE 68130-2157
Preparer
Eryn Stevens
Phone
4023335200
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The union has analyzed it's tax positions and has concluded that as of june 30, 2019, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.

Raw XML Appendix363 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03481
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1252
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL REIMBURSEMENT
IRS990ScheduleD/RevenueSubtotalAmt0947547
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE UNION HAS ANALYZED IT'S TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt065304
IRS990ScheduleD/TotalExpensesPerForm990Amt01058606
IRS990ScheduleD/TotalLiabilityAmt03733
IRS990ScheduleD/TotalRevenuePerForm990Amt0947547
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0947547
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01058606
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AS OF JUNE 30, 2019 THE UNION HAD 649 MEMBERS. THE CLASSES OF MEMBERS ARE: JOURNEYMEN, APPRENTICE, PRODUCTION WORKERS, CLASSIFIED WORKERS, PRE APPRENTICES, RETIREES, RESIDENTIAL WORKERS AND RESIDENTIAL APPRENTICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS IN GOOD STANDING ARE ABLE TO ELECT TRUSTEES EVERY THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS CAN VOTE ON APPROVAL OF WAGE PACKAGES AND DISBURSEMENTS OF MONEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE UNION'S BUSINESS MANAGER/FINANCIAL SECRETARY REVIEWS THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE UNION'S ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01197811
IRS990/TotalAssetsEOYAmt01089102
IRS990/TotalAssetsGrp/BOYAmt01197811
IRS990/TotalAssetsGrp/EOYAmt01089102
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01058606
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01383
IRS990/TotalLiabilitiesEOYAmt03733
IRS990/TotalLiabilitiesGrp/BOYAmt01383
IRS990/TotalLiabilitiesGrp/EOYAmt03733
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01196428
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01085369
IRS990/TotalOtherCompensationAmt0114675
IRS990/TotalProgramServiceExpensesAmt01058606
IRS990/TotalProgramServiceRevenueAmt0854324
IRS990/TotalReportableCompFromOrgAmt0179099
IRS990/TotalRevenueGrp/ExclusionAmt013822
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0933725
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0947547
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01197811
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01089102
IRS990/TravelGrp/TotalAmt07240
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01196428
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01085369
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04534 NW 6TH DRIVE
IRS990/USAddress/CityNm0DES MOINES
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050313
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW BREDESON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MGR/FIN SEC
ReturnHeader/BusinessOfficerGrp/PhoneNum05152627421
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS INT'L
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0UNION NO 45
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0420519613
ReturnHeader/Filer/PhoneNum05152627421
ReturnHeader/Filer/USAddress/AddressLine1Txt04534 NW 6TH DRIVE
ReturnHeader/Filer/USAddress/CityNm0DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050313
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0087BDDC54999990ABCC3AF4C023C77D0BD852C61
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A05394CF72073E77235AC6676947C1BCFAC3FD67
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.15.225.20
ReturnHeader/FilingSecurityInformation/IPDt02019-09-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:23:59
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470836395
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEBOER & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017330 WRIGHT ST STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0681302157
ReturnHeader/PreparerPersonGrp/PhoneNum04023335200
ReturnHeader/PreparerPersonGrp/PreparationDt02019-09-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERYN STEVENS
ReturnHeader/ReturnTs02019-09-26T11:23:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.01$1.47$1.26$1.19$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.41$0.01$1.40$1.36$1.14$0.22
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.01$1.18$1.23$1.08$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.01$1.02$1.05$1.06$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.04$0.01$1.03$1.02$1.06$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.94$0.96$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.95$1.06$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$1.01$0.96$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.15$0.93$0.93$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.84$0.92$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.22$0.88$0.73$0.15
2014Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$0.94$0.84$0.10
2013Summary only. Only limited summary data is available for this year.$0.99$0.01$0.98$0.77$0.78$0.01
2012Summary only. Only limited summary data is available for this year.$1.00$0.00$1.00$0.77$0.71$0.05
Peer Organizations

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