Civic Intelligence

Cedar Rapids Sheet Metal Workers Local

990 • Fiscal year 2018 • EIN 42-6498548

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 22, 2019

Organization ProfileN/A

View Organization Page

150 First Avenue NE No 450Cedar Rapids, IA 52401

(319) 365-2810

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Net Margin

18th percentile

-7.8%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Asset Growth

10th percentile

-19%

Faster asset growth than 10% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

51st percentile

3.9%

Faster revenue growth than 51% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$2,530,645

Down $596,951 (-19%) from 2017

Net Assets

Down

$2,474,182

Down $521,742 (-17%) from 2017

Liabilities

Down

$56,463

Down $75,209 (-57%) from 2017

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin18th percentile

Revenue

Up

$4,961,282

Up $186,506 (+3.9%) from 2017

Expenses

Up

$5,350,614

Up $68,455 (+1.3%) from 2017

Net Income

Up

-$389,332

Up $118,051 (+23%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,152,560Liabilities 2010: $55,809Net Assets 2010: $4,096,7512010Assets 2011: $4,521,296Liabilities 2011: $41,204Net Assets 2011: $4,480,0922011Assets 2012: $4,767,927Liabilities 2012: $53,909Net Assets 2012: $4,714,0182012Assets 2013: $4,728,224Liabilities 2013: $50,384Net Assets 2013: $4,677,8402013Assets 2014: $4,754,649Liabilities 2014: $97,149Net Assets 2014: $4,657,5002014Assets 2015: $3,827,590Liabilities 2015: $90,327Net Assets 2015: $3,737,2632015Assets 2016: $3,621,600Liabilities 2016: $130,015Net Assets 2016: $3,491,5852016Assets 2017: $3,127,596Liabilities 2017: $131,672Net Assets 2017: $2,995,9242017Assets 2018: $2,530,645Liabilities 2018: $56,463Net Assets 2018: $2,474,1822018Assets 2019: $2,549,524Liabilities 2019: $58,449Net Assets 2019: $2,491,0752019Assets 2020: $2,901,144Liabilities 2020: $58,093Net Assets 2020: $2,843,0512020Assets 2021: $2,915,812Liabilities 2021: $87,931Net Assets 2021: $2,827,8812021Assets 2022: $3,497,398Liabilities 2022: $146,815Net Assets 2022: $3,350,5832022Assets 2023: $4,019,517Liabilities 2023: $63,789Net Assets 2023: $3,955,7282023Assets 2024: $4,951,188Liabilities 2024: $83,862Net Assets 2024: $4,867,3262024

Highlighted filing

2018

Assets$2,530,645
Liabilities$56,463
Net Assets$2,474,182
Open 2018 Filing

Operations Trend

Revenue Growth51st percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $3,022,0702010Expenses 2011: $3,333,4942011Expenses 2012: $3,589,7822012Revenue 2013: $3,765,299Expenses 2013: $3,855,222Net Income 2013: -$89,9232013Revenue 2014: $3,948,209Expenses 2014: $3,998,993Net Income 2014: -$50,7842014Revenue 2015: $4,265,821Expenses 2015: $5,067,067Net Income 2015: -$801,2462015Revenue 2016: $4,720,817Expenses 2016: $5,082,793Net Income 2016: -$361,9762016Revenue 2017: $4,774,776Expenses 2017: $5,282,159Net Income 2017: -$507,3832017Revenue 2018: $4,961,282Expenses 2018: $5,350,614Net Income 2018: -$389,3322018Revenue 2019: $5,372,860Expenses 2019: $5,447,694Net Income 2019: -$74,8342019Revenue 2020: $5,329,578Expenses 2020: $5,028,260Net Income 2020: $301,3182020Revenue 2021: $5,732,588Expenses 2021: $5,788,398Net Income 2021: -$55,8102021Revenue 2022: $6,476,231Expenses 2022: $5,793,381Net Income 2022: $682,8502022Revenue 2023: $7,436,526Expenses 2023: $6,923,905Net Income 2023: $512,6212023Revenue 2024: $8,062,024Expenses 2024: $7,162,192Net Income 2024: $899,8322024

Highlighted filing

2018

Revenue$4,961,282
Expenses$5,350,614
Net Income-$389,332
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 22, 2019
Return Version
2018v3.1
Gross Receipts
$5,458,104
Mission and Program Overview

Mission

To provide health & welfare benefits to eligible members of local 263.

This plan provides health & welfare benefits to its eligible members of local 263.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,995,924$2,474,182▼ $521,742
Investments in Publicly Traded Securities$2,199,447$1,752,481▼ $446,966
Accounts Receivable$352,328$354,186▲ $1,858
Savings and Temporary Cash Investments$491,340$336,135▼ $155,205
Prepaid Expenses and Deferred Charges$6,052$6,245▲ $193
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,127,596$2,530,645▼ $596,951
Other Assets Total$78,429$81,598▲ $3,169
Liabilities
Accounts Payable and Accrued Expenses$80,183$35,515▼ $44,668
Deferred Revenue$51,489$20,948▼ $30,541
Total Liabilities$131,672$56,463▼ $75,209
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,995,924$2,474,182▼ $521,742
Total Liabilities and Net Assets / Fund Balance$3,127,596$2,530,645▼ $596,951
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Kevin NeuendorfChairman
Mark WatsonTrustee
Randy NovakTrustee
Russell JaegerTrustee
Chris HallTrustee - Alternate
Kim BestTrustee - Alternate
Randy SconyersTrustee - Alternate
Valerie DeryckeTrustee - Alternate
John IltenSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Benefits Management Group INCPlan Administration150 1ST AVE NE STE 450, Cedar Rapids, IA 52401$144,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,855,055
Investment Income
$106,227
Other Revenue
$0
Change in Net Assets
$-389,332

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,948,083
Revenue Not Reported on Financial Statements
$13,199
Revenue Not Reported on Form 990
$-132,410
Total Revenue per Audited Statements
$4,815,673
Total Revenue per Form 990
$4,961,282
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,300,965
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$4,049,649
Insurance---$645,961
Fees for Services Other---$405,872
Fees for Services Management---$144,000
Fees for Services Accounting---$31,535
Fees for Services Legal---$17,025
Fees for Service Investment Mgmnt Fees---$13,199
All Other Expenses---$6,581
Other Expenses---$5,870
Total Functional Expenses$0$0$0$5,350,614

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,350,614
Expenses per Audited Statements$5,337,415
Total Expenses per Audited Statements$5,337,415
Expenses Not Reported on Financial Statements$13,199
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A copy of form 990 is circulated to the chairman of the joint board of the funds and to the third party administrator for review and approval. Any questions on the form 990 are directed to the chairman of the joint board of trustees of the funds or to lwbj, llp.”

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

“Each trustee signs a conflict of interest policy and is required to report conflicts to an appropriate individual based on their position in the organization. If required, an amended conflict of interest disclosure and statement form may be required to be filed by the trustee.”

Form 990, Part VI, Section C, Line 19

“The organization provides the governing documents, conflict of interest policy and financial statements to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Cedar Rapids Sheet Metal Workers Local
EIN
42-6498548
Phone
3193652810
Address
150 FIRST AVENUE NE NO 450, CEDAR RAPIDS, IA 52401

Signing Officer

Name
Kevin Neuendorf
Title
Chairman
Phone
3193652810
Signed
2019-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Neuendorf
Formed
1992
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
5
Employees
8
Volunteers
0

Preparer

Firm
Lwbj Llp
Address
4200 UNIVERSITY AVE SUITE 410, WEST DES MOINES, IA 50266
Preparer
Mark a Cronin
Phone
5152225680
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Gaap requires fund management to evaluate tax positions taken by the fund and recognize a tax liability (or asset) if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The fund administrator has analyzed the tax positions taken by the fund, and has concluded that as of december 31, 2018 and 2017, 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 AppendixShowing 400 of 413 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
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAAP REQUIRES FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2018 AND 2017, 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.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS CIRCULATED TO THE CHAIRMAN OF THE JOINT BOARD OF THE FUNDS AND TO THE THIRD PARTY ADMINISTRATOR FOR REVIEW AND APPROVAL. ANY QUESTIONS ON THE FORM 990 ARE DIRECTED TO THE CHAIRMAN OF THE JOINT BOARD OF TRUSTEES OF THE FUNDS OR TO LWBJ, LLP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH TRUSTEE SIGNS A CONFLICT OF INTEREST POLICY AND IS REQUIRED TO REPORT CONFLICTS TO AN APPROPRIATE INDIVIDUAL BASED ON THEIR POSITION IN THE ORGANIZATION. IF REQUIRED, AN AMENDED CONFLICT OF INTEREST DISCLOSURE AND STATEMENT FORM MAY BE REQUIRED TO BE FILED BY THE TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2ILTEN'S INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3LADCO INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4NOVAK HEATING CO INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5T & K ROOFING COMPANY INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6UNIVERSAL CLIMATE CONTROL INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt7ZINC HEATING & COOLING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt8MODERN SHEET METAL INC
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt10MISSOURI BUILDERS SERVICE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt11THE PRULL GROUP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt12IP MESTEK
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt13GIESE SHEET METAL CO
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SHEET METAL WORKERS INTERNATIONAL #263
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION APPRENTICESHIP SCHOOL TRAINING
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990ScheduleR/TransferToOtherOrgInd00
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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ReturnHeader/FilingSecurityInformation/IPTm009:41:41

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,530,645
Liabilities
$56,463
Net assets
$2,474,182
Revenue
$4,961,282
Expenses
$5,350,614
Net income
-$389,332
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.95$0.08$4.87$8.06$7.16$0.90
2023Detailed filing. Detailed filing data is available for this year.$4.02$0.06$3.96$7.44$6.92$0.51
2022Detailed filing. Detailed filing data is available for this year.$3.50$0.15$3.35$6.48$5.79$0.68
2021Detailed filing. Detailed filing data is available for this year.$2.92$0.09$2.83$5.73$5.79$0.06
2020Detailed filing. Detailed filing data is available for this year.$2.90$0.06$2.84$5.33$5.03$0.30
2019Detailed filing. Detailed filing data is available for this year.$2.55$0.06$2.49$5.37$5.45$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.53$0.06$2.47$4.96$5.35$0.39
2017Detailed filing. Detailed filing data is available for this year.$3.13$0.13$3.00$4.77$5.28$0.51
2016Detailed filing. Detailed filing data is available for this year.$3.62$0.13$3.49$4.72$5.08$0.36
2015Detailed filing. Detailed filing data is available for this year.$3.83$0.09$3.74$4.27$5.07$0.80
2014Detailed filing. Detailed filing data is available for this year.$4.75$0.10$4.66$3.95$4.00$0.05
2013Detailed filing. Detailed filing data is available for this year.$4.73$0.05$4.68$3.77$3.86$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.77$0.05$4.71$3.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.52$0.04$4.48$3.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$0.06$4.10$3.02