Civic Intelligence

Sheet Metal Workers International Association Local No 36

990 • Fiscal year 2018 • EIN 43-0337347

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

2319 Chouteau Ave Suite 100St Louis, MO 63103

(314) 371-2800

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2018 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

2018 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2018

Net Margin

42nd percentile

7.1%

Higher net margin than 42% of similar nonprofits.

2018 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

37th percentile

$197,275

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2018 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2018

Asset Growth

26th percentile

0.2%

Faster asset growth than 26% of similar nonprofits.

2018 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

17th percentile

-4.3%

Faster revenue growth than 17% of similar nonprofits.

2018 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$20,770,408

Up $40,685 (+0.2%) from 2017

Net Assets

Up

$20,671,866

Up $47,584 (+0.2%) from 2017

Liabilities

Down

$98,542

Down $6,899 (-6.5%) from 2017

Revenue

Down

$9,477,420

Down $422,505 (-4.3%) from 2017

Expenses

Up

$8,805,900

Up $2,996 (+0.0%) from 2017

Net Income

Down

$671,520

Down $425,501 (-39%) from 2017

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $25,565,333Liabilities 2010: $8,009,483Net Assets 2010: $17,555,8502010Assets 2011: $25,632,275Liabilities 2011: $8,368,394Net Assets 2011: $17,263,8812011Assets 2012: $25,017,066Liabilities 2012: $8,301,426Net Assets 2012: $16,715,6402012Assets 2013: $25,426,426Liabilities 2013: $7,889,070Net Assets 2013: $17,537,3562013Assets 2014: $25,943,793Liabilities 2014: $7,565,541Net Assets 2014: $18,378,2522014Assets 2015: $26,087,139Liabilities 2015: $7,387,897Net Assets 2015: $18,699,2422015Assets 2016: $27,485,022Liabilities 2016: $7,206,589Net Assets 2016: $20,278,4332016Assets 2017: $20,729,723Liabilities 2017: $105,441Net Assets 2017: $20,624,2822017Assets 2018: $20,770,408Liabilities 2018: $98,542Net Assets 2018: $20,671,8662018Assets 2019: $21,393,904Liabilities 2019: $205,523Net Assets 2019: $21,188,3812019Assets 2020: $21,424,606Liabilities 2020: $39,858Net Assets 2020: $21,384,7482020Assets 2021: $10,736,172Liabilities 2021: $17,208Net Assets 2021: $10,718,9642021Assets 2022: $11,844,189Liabilities 2022: $17,485Net Assets 2022: $11,826,7042022Assets 2023: $13,647,554Liabilities 2023: $12,416Net Assets 2023: $13,635,1382023Assets 2024: $15,388,953Liabilities 2024: $20,796Net Assets 2024: $15,368,1572024

Highlighted filing

2018

Assets$20,770,408
Liabilities$98,542
Net Assets$20,671,866

Operations Trend

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

$15M$10M$5.0M$0Expenses 2010: $11,087,2962010Expenses 2011: $9,096,5932011Expenses 2012: $9,289,7112012Revenue 2013: $9,515,486Expenses 2013: $8,693,770Net Income 2013: $821,7162013Revenue 2014: $10,050,818Expenses 2014: $9,209,922Net Income 2014: $840,8962014Revenue 2015: $9,665,651Expenses 2015: $9,344,661Net Income 2015: $320,9902015Revenue 2016: $10,764,509Expenses 2016: $9,185,318Net Income 2016: $1,579,1912016Revenue 2017: $9,899,925Expenses 2017: $8,802,904Net Income 2017: $1,097,0212017Revenue 2018: $9,477,420Expenses 2018: $8,805,900Net Income 2018: $671,5202018Revenue 2019: $9,167,507Expenses 2019: $7,874,483Net Income 2019: $1,293,0242019Revenue 2020: $8,761,671Expenses 2020: $7,911,234Net Income 2020: $850,4372020Revenue 2021: $8,939,637Expenses 2021: $8,459,244Net Income 2021: $480,3932021Revenue 2022: $10,007,306Expenses 2022: $8,899,566Net Income 2022: $1,107,7402022Revenue 2023: $10,290,641Expenses 2023: $8,482,207Net Income 2023: $1,808,4342023Revenue 2024: $9,652,700Expenses 2024: $7,919,681Net Income 2024: $1,733,0192024

Highlighted filing

2018

Revenue$9,477,420
Expenses$8,805,900
Net Income$671,520
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$9,566,549
Mission and Program Overview

Mission

LABOR UNION

Provides union members representation in various labor matters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$20,624,282$20,671,866▲ $47,584
Cash and Non-Interest-Bearing Accounts$139,480$3,597,395▲ $3,457,915
Investments in Publicly Traded Securities$3,292,998$3,286,374▼ $6,624
Savings and Temporary Cash Investments$5,879,827$2,349,117▼ $3,530,710
Land, Buildings, and Equipment, Net$574,736$592,337▲ $17,601
Total Assets$20,729,723$20,770,408▲ $40,685
Other Assets Total$10,842,682$10,945,185▲ $102,503
Liabilities
Other Liabilities$105,441$98,542▼ $6,899
Total Liabilities$105,441$98,542▼ $6,899
Net Assets / Fund Balance
Total Net Assets Fund Balance$20,624,282$20,671,866▲ $47,584
Total Liabilities and Net Assets / Fund Balance$20,729,723$20,770,408▲ $40,685

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$452,135$1,190,254$1,642,389
Leasehold Improvements$140,202$31,108$171,310
Other Assets Org$514--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ray Reasons IiPres/bus MgrFT$128,488$68,787$197,275
Ray Reasons IiPres/bus Mgr/bus Rep-$128,488$68,787$197,275
Thomas LeonardBus RepFT$113,230$66,193$179,423
Matt LampeBus Rep, VicFT$114,621$56,487$171,108
Matt LampeBus Rep, Vice Pres-$114,621$56,487$171,108
Edward HogansonOrganizerFT$104,254$64,622$168,876
Kristopher HarmonBus Rep, OrgFT$89,987$48,799$138,786
Daniel SutterExec. BoardPT$83,007$40,332$123,339
R Brad BirkBus RepFT$67,226$40,074$107,300
Dennis WestrayFin Sec/treaFT$66,383$39,931$106,314
David ZimmermanPres/bus MgrFT$69,661$36,466$106,127
Theodore RamsdellExec. BoardFT$59,288$39,978$99,266
Jeremy SnyderFin Sec/treaFT$64,507$34,699$99,206
Chris BrunnertBus RepFT$56,299$31,891$88,190
Douglas PiantBus RepFT$47,066$26,250$73,316
Brent RussellDirectorFT$46,223$25,707$71,930
James TysonBus RepFT$43,292$21,636$64,928
Danny GravesBus RepFT$38,872$23,000$61,872
James RoofnerBus RepFT$35,346$20,500$55,846
Jacob CrimsonOrganizerFT$31,397$12,338$43,735
Alicia WallaceTrustee/recoPT$5,580$114$5,694
James SchulteLabor DelegaPT$3,814$84$3,898
Marshall NussExec. BoardPT$3,209$84$3,293
Jeffrey BradleyVice PresidePT$2,481$54$2,535
Steve QuinnTrustee-$2,179$48$2,227
Thomas MercerTrustee, Lab-$1,776$39$1,815
Dana ElserLabor Delega-$1,634$36$1,670
James LeonardConductor-$1,634$36$1,670
Cheri ShultzExec. BoardPT$1,627$42$1,669
Scott NollWarden, Dele-$1,634$27$1,661
Jeremy YeubanksExec. BoardPT$1,368$42$1,410
Bruce RekateTrustee-$1,103$24$1,127
Mathew HaynesTrustee-$1,103$24$1,127
Kirk EidelTrustee-$1,076$24$1,100
Darnell LoydLabor Delega-$827$18$845
Dustin WidgerWarden-$827$18$845
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,401,532
Investment Income
$75,888
Other Revenue
$0
Change in Net Assets
$671,520

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,252,441
Revenue Not Reported on Financial Statements
$224,979
Revenue Not Reported on Form 990
$65,565
Other Revenue Adjustments
$224,979
Total Revenue per Audited Statements
$9,318,006
Total Revenue per Form 990
$9,477,420
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,835,783
Salaries, Compensation, and Employee Benefits$2,551,429
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$2,418,688
Current Officers, Directors, Trustees, and Key Employees---$1,291,018
Payments to Affiliates---$1,031,022
Pension Plan Contributions---$579,984
Other Employee Benefits---$365,116
Advertising---$339,563
Occupancy---$275,453
All Other Expenses---$193,849
Payroll Taxes---$169,442
Other Expenses---$168,116
Other Salaries and Wages---$145,869
Office Expenses---$139,088
Fees for Services Accounting---$94,330
Conferences and Meetings---$85,429
Travel---$61,690
Insurance---$37,539
Fees for Service Investment Mgmnt Fees---$29,311
Fees for Services Legal---$16,459
Depreciation Depletion---$14,058
Total Functional Expenses$0$0$0$8,805,900

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,805,900
Total Expenses per Audited Statements$8,672,266
Expenses per Audited Statements$8,575,065
Expenses Not Reported on Financial Statements$230,835
Other Expense Adjustments$230,835
Expenses Not Reported on Form 990$97,201
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$245,043
Section 527 Activity Spending$245,043
Total Exempt Function Spending$245,043
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Organization$82,079
Payroll Taxes$16,463
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Organization is organized with members.

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

Elections are held every three years to elect new union officers. The next election will be held in june 2021.

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

Governance decisions of the organization may be subject to approval by members.

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

Copy reviewed and approved by a trustee prior to filing. A copy of the return was reviewed and presented to the board and management following the filing of the return.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers International
EIN
43-0337347
Phone
3143712800
Address
2319 CHOUTEAU AVE SUITE 100, ST LOUIS, MO 63103

Signing Officer

Name
Ray Reasons Ii
Title
Pres/bus Mgr/bus Rep
Phone
3143712800
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ray Reasons Ii
Formed
1903
Legal Domicile
Mo
Voting Board Members
8
Independent Board Members
0
Employees
45

Preparer

Firm
Conner Ash Pc
Address
12101 WOODCREST EXECUTIVE DR STE 30, ST LOUIS, MO 63141
Preparer
Andrew M Datillo CPA
Phone
3142052510
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Transfer to related organization -623,936

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Loss on disposition of vehicles 65,565

Schedule D, Page 4, Part XI, Line 4B

Sm political education fund revenue 221,896 sm pol vol revenue 3,083

Schedule D, Page 4, Part XII, Line 2D

Purchase of office equipment 27,408 purchase of vehicles 69,793

Schedule D, Page 4, Part XII, Line 4B

Depreciation 14,058 miscellaneous 10,015 political contribution 199,611 payroll taxes payable 7,151

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IRS990/Form990PartVIISectionAGrp/PersonNm17BRENT RUSSELL
IRS990/Form990PartVIISectionAGrp/PersonNm18MARSHALL NUSS
IRS990/Form990PartVIISectionAGrp/PersonNm19THEODORE RAMSDELL
IRS990/Form990PartVIISectionAGrp/PersonNm20CHERI SHULTZ
IRS990/Form990PartVIISectionAGrp/PersonNm21DANIEL SUTTER
IRS990/Form990PartVIISectionAGrp/PersonNm22JAMES LEONARD
IRS990/Form990PartVIISectionAGrp/PersonNm23SCOTT NOLL
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IRS990/Form990PartVIISectionAGrp/PersonNm25DANA ELSER
IRS990/Form990PartVIISectionAGrp/PersonNm26THOMAS MERCER
IRS990/Form990PartVIISectionAGrp/PersonNm27DARNELL LOYD
IRS990/Form990PartVIISectionAGrp/PersonNm28DUSTIN WIDGER
IRS990/Form990PartVIISectionAGrp/PersonNm29MATHEW HAYNES
IRS990/Form990PartVIISectionAGrp/PersonNm30STEVE QUINN
IRS990/Form990PartVIISectionAGrp/PersonNm31KIRK EIDEL
IRS990/Form990PartVIISectionAGrp/PersonNm32BRUCE REKATE
IRS990/Form990PartVIISectionAGrp/PersonNm33JEREMY YEUBANKS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRES/BUS MGR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRES/BUS MGR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3BUS REP, VIC
IRS990/Form990PartVIISectionAGrp/TitleTxt4FIN SEC/TREA
IRS990/Form990PartVIISectionAGrp/TitleTxt5FIN SEC/TREA
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE/RECO
IRS990/Form990PartVIISectionAGrp/TitleTxt7BUS REP
IRS990/Form990PartVIISectionAGrp/TitleTxt8BUS REP
IRS990/Form990PartVIISectionAGrp/TitleTxt9BUS REP
IRS990/Form990PartVIISectionAGrp/TitleTxt10BUS REP
IRS990/Form990PartVIISectionAGrp/TitleTxt11BUS REP
IRS990/Form990PartVIISectionAGrp/TitleTxt12BUS REP
IRS990/Form990PartVIISectionAGrp/TitleTxt13BUS REP
IRS990/Form990PartVIISectionAGrp/TitleTxt14BUS REP, ORG
IRS990/Form990PartVIISectionAGrp/TitleTxt15ORGANIZER
IRS990/Form990PartVIISectionAGrp/TitleTxt16ORGANIZER
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXEC. BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXEC. BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXEC. BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt21EXEC. BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt22CONDUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23WARDEN, DELE
IRS990/Form990PartVIISectionAGrp/TitleTxt24LABOR DELEGA
IRS990/Form990PartVIISectionAGrp/TitleTxt25LABOR DELEGA
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE, LAB
IRS990/Form990PartVIISectionAGrp/TitleTxt27LABOR DELEGA
IRS990/Form990PartVIISectionAGrp/TitleTxt28WARDEN
IRS990/Form990PartVIISectionAGrp/TitleTxt29TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt30TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt31TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt32TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt33EXEC. BOARD
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IRS990/FormationYr01903
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IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-65565
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt023564
IRS990/GrossReceiptsAmt09566549
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd0false
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IRS990/InfoInScheduleOPartXIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0141453
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IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt089129
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDES UNION MEMBERS REPRESENTATION IN VARIOUS LABOR MATTERS.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OtherChangesInNetAssetsAmt0-623936
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IRS990/OtherExpensesGrp/Desc0PER CAPITA TAXES
IRS990/OtherExpensesGrp/Desc1EDUCATIONAL AND PUBLICITY
IRS990/OtherExpensesGrp/Desc2POLITICAL CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
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IRS990/OtherExpensesGrp/TotalAmt1401974
IRS990/OtherExpensesGrp/TotalAmt2199611
IRS990/OtherExpensesGrp/TotalAmt3168116
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0145869
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IRS990/PaymentsToAffiliatesGrp/TotalAmt01031022
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IRS990/PensionPlanContributionsGrp/TotalAmt0579984
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IRS990/PrincipalOfficerNm0RAY REASONS II
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0DUES AND ASSESSMENTS
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IRS990/PYBenefitsPaidToMembersAmt01243352
IRS990/PYGrantsAndSimilarPaidAmt024197
IRS990/PYInvestmentIncomeAmt0261763
IRS990/PYOtherExpensesAmt05122756
IRS990/PYOtherRevenueAmt035073
IRS990/PYProgramServiceRevenueAmt09603089
IRS990/PYRevenuesLessExpensesAmt01097021
IRS990/PYSalariesCompEmpBnftPaidAmt02412599
IRS990/PYTotalExpensesAmt08802904
IRS990/PYTotalRevenueAmt09899925
IRS990/ReconcilationRevenueExpnssAmt0671520
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.4$0.02$15.4$9.65$7.92$1.73
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$0.01$13.6$10.3$8.48$1.81
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.8$0.02$11.8$10.0$8.90$1.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$0.02$10.7$8.94$8.46$0.48
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.4$0.04$21.4$8.76$7.91$0.85
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.4$0.21$21.2$9.17$7.87$1.29
2018Detailed filing. Detailed filing data is available for this year.$20.8$0.10$20.7$9.48$8.81$0.67
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.7$0.11$20.6$9.90$8.80$1.10
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.5$7.21$20.3$10.8$9.19$1.58
2015Detailed filing. Detailed filing data is available for this year.$26.1$7.39$18.7$9.67$9.34$0.32
2014Detailed filing. Detailed filing data is available for this year.$25.9$7.57$18.4$10.1$9.21$0.84
2013Detailed filing. Detailed filing data is available for this year.$25.4$7.89$17.5$9.52$8.69$0.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.0$8.30$16.7$9.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.6$8.37$17.3$9.10
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.6$8.01$17.6$11.1