Civic Intelligence

Apprentice and Journeyman Training Fund of Sheet Metal Workers Local 2

990 • Fiscal year 2021 • EIN 43-1043501

Jan 01, 2021 to Dec 31, 2021 • Filed on Mar 01, 2022

9703 E 53rd StreetRaytown, MO 64133

(816) 353-0038

Siviq Scores

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

Liabilities / Assets

64th percentile

0.04x

Higher debt load relative to assets than 64% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

59th percentile

0.04x

Higher debt load relative to revenue than 59% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Net Margin

23rd percentile

0.2%

Higher net margin than 23% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

76th percentile

$166,487

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Asset Growth

18th percentile

-1.6%

Faster asset growth than 18% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

77th percentile

16%

Faster revenue growth than 77% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$2,302,531

Down $36,650 (-1.6%) from 2020

Net Assets

Down

$2,216,072

Down $50,361 (-2.2%) from 2020

Liabilities

Up

$86,459

Up $13,711 (+19%) from 2020

Revenue

Up

$1,985,695

Up $266,867 (+16%) from 2020

Expenses

Up

$1,982,627

Up $184,384 (+10%) from 2020

Net Income

Up

$3,068

Up $82,483 (+104%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,113,782Liabilities 2010: $14,819Net Assets 2010: $2,098,9632010Assets 2011: $1,907,565Liabilities 2011: $19,189Net Assets 2011: $1,888,3762011Assets 2012: $1,731,772Liabilities 2012: $3,928Net Assets 2012: $1,727,8442012Assets 2013: $1,855,614Liabilities 2013: $8,516Net Assets 2013: $1,847,0982013Assets 2014: $1,904,281Liabilities 2014: $5,049Net Assets 2014: $1,899,2322014Assets 2015: $2,035,697Liabilities 2015: $6,804Net Assets 2015: $2,028,8932015Assets 2016: $2,364,996Liabilities 2016: $9,929Net Assets 2016: $2,355,0672016Assets 2017: $2,539,837Liabilities 2017: $17,064Net Assets 2017: $2,522,7732017Assets 2018: $2,312,440Liabilities 2018: $0Net Assets 2018: $2,312,4402018Assets 2019: $2,314,893Liabilities 2019: $56,953Net Assets 2019: $2,257,9402019Assets 2020: $2,339,181Liabilities 2020: $72,748Net Assets 2020: $2,266,4332020Assets 2021: $2,302,531Liabilities 2021: $86,459Net Assets 2021: $2,216,0722021Assets 2022: $1,935,884Liabilities 2022: $72,100Net Assets 2022: $1,863,7842022Assets 2023: $1,554,086Liabilities 2023: $74,029Net Assets 2023: $1,480,0572023Assets 2024: $2,032,294Liabilities 2024: $228,315Net Assets 2024: $1,803,9792024

Highlighted filing

2021

Assets$2,302,531
Liabilities$86,459
Net Assets$2,216,072

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,838,9712010Expenses 2011: $1,706,3472011Revenue 2012: $1,565,408Expenses 2012: $1,723,961Net Income 2012: -$158,5532012Revenue 2013: $1,534,505Expenses 2013: $1,435,933Net Income 2013: $98,5722013Revenue 2014: $1,434,462Expenses 2014: $1,360,804Net Income 2014: $73,6582014Revenue 2015: $1,485,751Expenses 2015: $1,334,764Net Income 2015: $150,9872015Revenue 2016: $1,756,819Expenses 2016: $1,406,574Net Income 2016: $350,2452016Revenue 2017: $1,744,657Expenses 2017: $1,603,421Net Income 2017: $141,2362017Revenue 2018: $1,698,945Expenses 2018: $1,871,380Net Income 2018: -$172,4352018Revenue 2019: $1,949,894Expenses 2019: $2,054,415Net Income 2019: -$104,5212019Revenue 2020: $1,718,828Expenses 2020: $1,798,243Net Income 2020: -$79,4152020Revenue 2021: $1,985,695Expenses 2021: $1,982,627Net Income 2021: $3,0682021Revenue 2022: $1,711,281Expenses 2022: $1,943,244Net Income 2022: -$231,9632022Revenue 2023: $1,750,199Expenses 2023: $2,199,119Net Income 2023: -$448,9202023Revenue 2024: $2,708,274Expenses 2024: $2,415,847Net Income 2024: $292,4272024

Highlighted filing

2021

Revenue$1,985,695
Expenses$1,982,627
Net Income$3,068
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Mar 1, 2022
Return Version
2021v4.0
Gross Receipts
$2,552,132
Mission and Program Overview

Mission

Provide an educational and training program for apprentices to learn the skills of their trade in an instructional advancement program within the training center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$822,964$894,435▲ $71,471
Land, Buildings, and Equipment, Net$903,227$865,362▼ $37,865
Savings and Temporary Cash Investments$600,052$529,796▼ $70,256
Total Assets$2,339,181$2,302,531▼ $36,650
Other Assets Total$12,938$12,938→ $0
Liabilities
Accounts Payable and Accrued Expenses$72,748$86,459▲ $13,711
Total Liabilities$72,748$86,459▲ $13,711
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,266,433$2,216,072▼ $50,361
Total Net Assets Fund Balance$2,266,433$2,216,072▼ $50,361
Total Liabilities and Net Assets / Fund Balance$2,339,181$2,302,531▼ $36,650

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$558,472$1,446,845$2,005,317
Other Land Buildings$206,890$724,462$931,352
Land$100,000-$100,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Craig VerstraeteCoordinatorFT$111,169$55,318$166,487
Jason FergusonChair & LaboFT$64,918$26,196$91,114

Board Members and Trustees

NameTitle
Bruce FieldCo-chair & M
A Jay LindLabor Truste
Greg ChastainLabor Truste
Becky WisemanManagement T
Jeff MannManagement T
Revenue and Support

Revenue Composition

Contributions and Grants
$1,774,983
Program Service Revenue
$55,765
Investment Income
$119,788
Other Revenue
$35,159
Change in Net Assets
$3,068

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,985,695
Revenue Not Reported on Form 990
$-60,016
Total Revenue per Audited Statements
$1,925,679
Total Revenue per Form 990
$1,985,695
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$941,378
Other Expenses$442,060
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$599,189
Other Salaries and Wages---$427,148
Current Officers, Directors, Trustees, and Key Employees---$257,601
Depreciation Depletion---$153,034
Pension Plan Contributions---$138,613
Occupancy---$115,319
Other Employee Benefits---$69,917
Payroll Taxes---$48,099
Office Expenses---$46,958
Insurance---$33,927
Fees for Services Accounting---$28,171
Fees for Services Other---$17,681
Conferences and Meetings---$12,680
Fees for Services Legal---$10,300
Other Expenses---$5,522
Fees for Service Investment Mgmnt Fees---$2,491
Travel---$1,367
Total Functional Expenses$0$0$0$1,982,627

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,982,627
Expenses per Audited Statements$1,976,040
Total Expenses per Audited Statements$1,976,040
Expenses Not Reported on Financial Statements$6,587
Other Expense Adjustments$6,587
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
Audit committee
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The return is reviewed and signed by the coordinator. Acopy of the return is provided to the governing body prior to filing.

Form 990, Page 6, Part VI, Line 15A

The compensation levels of all officers are outlined in the organizational documents.

Form 990, Page 6, Part VI, Line 19

The governing documents are available to the public upon request.

Form 990, Part VII

Compensation of officers and directors - during 2021, jason ferguson served as coordinator from january 1 - june 30. Craig verstraete served as coordinator from july 1 forward.

Filing and Contact Details

Filer

Filer Name
Apprentice and Journeyman Training
EIN
43-1043501
Phone
8163530038
Address
9703 E 53RD STREET, RAYTOWN, MO 64133

Signing Officer

Name
Craig Verstraete
Title
Coordinator
Phone
8163530038
Signed
2022-03-01

Organization Details

Principal Officer
Craig Verstraete
Voting Board Members
6
Independent Board Members
4
Employees
10

Preparer

Firm
Novak Birks Pc
Address
4435 MAIN ST STE 500, KANSAS CITY, MO 64111-1858
Preparer
William J Miller CPA
Phone
8169316111
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Training apprentices and journeymen.

Form 990, Part XI, Line 9

Apprentice fine expense netted in audit -6,591 rounding of realized gain 4 apprentice fines exp netted in audit 6,591 rounding -4

Financial Statement Notes

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

Apprentice fine expense netted in audit -6,591 rounding of realized gain 4

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

Apprentice fines exp netted in audit 6,591 rounding -4

Raw XML Appendix355 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/NetUnrealizedGainsInvstAmt0-53429
IRS990ScheduleD/OtherExpensesNotIncludedAmt06587
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0206890
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0724462
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0931352
IRS990ScheduleD/OtherRevenueAmt0-6587
IRS990ScheduleD/RevenueNotReportedAmt0-60016
IRS990ScheduleD/RevenueSubtotalAmt01985695
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0APPRENTICE FINE EXPENSE NETTED IN AUDIT -6,591 ROUNDING OF REALIZED GAIN 4
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1APPRENTICE FINES EXP NETTED IN AUDIT 6,591 ROUNDING -4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0865362
IRS990ScheduleD/TotalExpensesPerForm990Amt01982627
IRS990ScheduleD/TotalRevenuePerForm990Amt01985695
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01925679
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01976040
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0111169
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt034526
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt013928
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt06864
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CRAIG VERSTRAETE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0166487
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRAINING APPRENTICES AND JOURNEYMEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS REVIEWED AND SIGNED BY THE COORDINATOR. ACOPY OF THE RETURN IS PROVIDED TO THE GOVERNING BODY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION LEVELS OF ALL OFFICERS ARE OUTLINED IN THE ORGANIZATIONAL DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF OFFICERS AND DIRECTORS - DURING 2021, JASON FERGUSON SERVED AS COORDINATOR FROM JANUARY 1 - JUNE 30. CRAIG VERSTRAETE SERVED AS COORDINATOR FROM JULY 1 FORWARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5APPRENTICE FINE EXPENSE NETTED IN AUDIT -6,591 ROUNDING OF REALIZED GAIN 4 APPRENTICE FINES EXP NETTED IN AUDIT 6,591 ROUNDING -4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02339181
IRS990/TotalAssetsEOYAmt02302531
IRS990/TotalAssetsGrp/BOYAmt02339181
IRS990/TotalAssetsGrp/EOYAmt02302531
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt01774983
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01982627
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt072748
IRS990/TotalLiabilitiesEOYAmt086459
IRS990/TotalLiabilitiesGrp/BOYAmt072748
IRS990/TotalLiabilitiesGrp/EOYAmt086459
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02266433
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02216072
IRS990/TotalOtherCompensationAmt074650
IRS990/TotalProgramServiceRevenueAmt055765
IRS990/TotalReportableCompFromOrgAmt0182951
IRS990/TotalRevenueGrp/ExclusionAmt027491
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0183221
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01985695
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02339181
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02302531
IRS990/TravelGrp/TotalAmt01367
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CRAIG VERSTRAETE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08163530038
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0APPRENTICE AND JOURNEYMAN TRAINING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FUND OF SHEET METAL WORKERS LOCAL 2
ReturnHeader/Filer/BusinessNameControlTxt0APPR
ReturnHeader/Filer/EIN0431043501
ReturnHeader/Filer/PhoneNum08163530038
ReturnHeader/Filer/USAddress/AddressLine1Txt09703 E 53RD STREET
ReturnHeader/Filer/USAddress/CityNm0RAYTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064133
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431122456
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVAK BIRKS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04435 MAIN ST STE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANSAS CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0641111858
ReturnHeader/PreparerPersonGrp/PhoneNum08169316111
ReturnHeader/PreparerPersonGrp/PreparationDt02022-03-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM J MILLER CPA
ReturnHeader/ReturnTs02022-03-29T14:19:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CRAIG
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0VERSTRAETE
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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.$2.03$0.23$1.80$2.71$2.42$0.29
2023Summary only. Only limited summary data is available for this year.$1.55$0.07$1.48$1.75$2.20$0.45
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.07$1.86$1.71$1.94$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.30$0.09$2.22$1.99$1.98$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.07$2.27$1.72$1.80$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.06$2.26$1.95$2.05$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.00$2.31$1.70$1.87$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.02$2.52$1.74$1.60$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.01$2.36$1.76$1.41$0.35
2015Detailed filing. Detailed filing data is available for this year.$2.04$0.01$2.03$1.49$1.33$0.15
2014Summary only. Only limited summary data is available for this year.$1.90$0.01$1.90$1.43$1.36$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.86$0.01$1.85$1.53$1.44$0.10
2012Summary only. Only limited summary data is available for this year.$1.73$0.00$1.73$1.57$1.72$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.02$1.89$1.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.01$2.10$1.84
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)5 • $1M-$5M nonprofits