Civic Intelligence

Sheet Metal Workers Local No 2 Building Association

990 • Fiscal year 2016 • EIN 43-1223980

Jan 01, 2016 to Dec 31, 2016 • Filed on May 25, 2017

PO Box 300378Kansas City, MO 64130

(816) 254-8021

Siviq Scores

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

Liabilities / Assets

46th percentile

0.12x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

45th percentile

0.94x

Higher debt load relative to revenue than 45% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2016

Net Margin

17th percentile

-26%

Higher net margin than 17% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

75th percentile

$173,283

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 101.5% of source-year revenue.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2016

Asset Growth

88th percentile

9.9%

Faster asset growth than 88% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

32nd percentile

-5.4%

Faster revenue growth than 32% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,300,973

Up $116,827 (+9.9%) from 2015

Net Assets

Down

$1,139,723

Down $44,423 (-3.8%) from 2015

Liabilities

Up

$161,250

Up $161,250 from 2015

Revenue

Down

$170,764

Down $9,666 (-5.4%) from 2015

Expenses

Down

$215,187

Down $4,886 (-2.2%) from 2015

Net Income

Down

-$44,423

Down $4,780 (-12%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,306,612Liabilities 2010: $4,499Net Assets 2010: $1,302,1132010Assets 2011: $1,248,327Liabilities 2011: $4,019Net Assets 2011: $1,244,3082011Assets 2012: $1,204,526Liabilities 2012: $0Net Assets 2012: $1,204,5262012Assets 2013: $1,164,423Liabilities 2013: $0Net Assets 2013: $1,164,4232013Assets 2014: $1,096,654Liabilities 2014: $0Net Assets 2014: $1,096,6542014Assets 2015: $1,184,146Liabilities 2015: $0Net Assets 2015: $1,184,1462015Assets 2016: $1,300,973Liabilities 2016: $161,250Net Assets 2016: $1,139,7232016Assets 2017: $1,506,028Liabilities 2017: $380,247Net Assets 2017: $1,125,7812017Assets 2018: $1,422,469Liabilities 2018: $366,435Net Assets 2018: $1,056,0342018Assets 2019: $1,324,709Liabilities 2019: $0Net Assets 2019: $1,324,7092019Assets 2020: $1,258,449Liabilities 2020: $0Net Assets 2020: $1,258,4492020Assets 2021: $1,224,250Liabilities 2021: $0Net Assets 2021: $1,224,2502021Assets 2022: $1,191,143Liabilities 2022: $0Net Assets 2022: $1,191,1432022Assets 2023: $1,157,055Liabilities 2023: $0Net Assets 2023: $1,157,0552023

Highlighted filing

2016

Assets$1,300,973
Liabilities$161,250
Net Assets$1,139,723

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $59,8452010Expenses 2011: $02011Expenses 2012: $02012Revenue 2013: -$40,103Expenses 2013: $0Net Income 2013: -$40,1032013Revenue 2014: $160,974Expenses 2014: $228,743Net Income 2014: -$67,7692014Revenue 2015: $180,430Expenses 2015: $220,073Net Income 2015: -$39,6432015Revenue 2016: $170,764Expenses 2016: $215,187Net Income 2016: -$44,4232016Revenue 2017: $221,760Expenses 2017: $235,702Net Income 2017: -$13,9422017Revenue 2018: $196,529Expenses 2018: $266,276Net Income 2018: -$69,7472018Revenue 2019: $569,952Expenses 2019: $301,277Net Income 2019: $268,6752019Revenue 2020: $183,283Expenses 2020: $269,543Net Income 2020: -$86,2602020Revenue 2021: $151,215Expenses 2021: $272,019Net Income 2021: -$120,8042021Revenue 2022: $151,003Expenses 2022: $340,764Net Income 2022: -$189,7612022Revenue 2023: $151,404Expenses 2023: $249,490Net Income 2023: -$98,0862023

Highlighted filing

2016

Revenue$170,764
Expenses$215,187
Net Income-$44,423
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 25, 2017
Return Version
2016v3.0
Gross Receipts
$170,764
Mission and Program Overview

Mission

Labor union building fund

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,049,834$992,347▼ $57,487
Savings and Temporary Cash Investments$55,600$82,227▲ $26,627
Investments Other Securities$78,112$78,112→ $0
Cash and Non-Interest-Bearing Accounts$200--
Total Assets$1,184,146$1,300,973▲ $116,827
Other Assets Total$400$148,287▲ $147,887
Liabilities
Mortgage Notes Payable Secured by Investment Property-$161,250-
Total Liabilities$0$161,250▲ $161,250
Net Assets / Fund Balance
Unrestricted Net Assets$1,184,146$1,139,723▼ $44,423
Total Net Assets Fund Balance$1,184,146$1,139,723▼ $44,423
Total Liabilities and Net Assets / Fund Balance$1,184,146$1,300,973▲ $116,827

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$553,376$1,286,366$1,839,742
Land$438,971-$438,971
Other Assets Org$148,287--
Other Securities$78,112--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Greg ChastainBusiness Man$173,283$173,283
Allen Jay LindFin Sec/trea$157,960$157,960
Greg DavisonBus Represen$157,959$157,959
Darryl OberholtzTrustee$957$957

Board Members and Trustees

NameTitle
John ScarlettPresident
Greg DavisonBus Representative
Greg ChastainBusiness Manager
Allen Jay LindFin Sec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$170,764
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-44,423

Audited Revenue Reconciliation

Revenue per Audited Statements
$170,764
Revenue Not Reported on Form 990
$5,099,674
Total Revenue per Audited Statements
$5,270,438
Total Revenue per Form 990
$170,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,187
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
Occupancy---$152,109
Depreciation Depletion---$57,486
Fees for Services Accounting---$4,239
Interest---$1,283
Other Expenses---$70
Total Functional Expenses$0$0$0$215,187

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,231,378
Expenses Not Reported on Form 990$4,016,191
Expenses per Audited Statements$215,187
Total Expenses per Form 990$215,187
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 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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

Members of the governing body are elected by the members of the local union for a term of three years.

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

Decisions of the governing body are approved by the members of the local union at their monthly meetings.

Form 990, Page 6, Part VI, Line 10B

The local union follows the policies and procedures outlined in the constitution of the sheet metal workers' international association and the by-laws of the sheet metal workers' internationl association local union no. 2.

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

Orininal return is reviewed prior to being signed by allen jay lind, financial secretary and treasurer.

Form 990, Page 6, Part VI, Line 19

Requests for a copy of the form 1024, "application for recognition of exemption under section 501(c)", are referred to the national headquarters of the union where it is maintained.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local No 2
EIN
43-1223980
Phone
8162548021
Address
PO BOX 300378, KANSAS CITY, MO 64130

Signing Officer

Name
Allen Jay Lind
Title
Fin Sec/treas
Phone
8162548021
Signed
2017-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allen Jay Lind
Formed
1979
Legal Domicile
Mo
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Novak Birks Pc
Address
4600 MADISON AVE STE 120, KANSAS CITY, MO 64112-3003
Preparer
Jeffery L Vanek
Phone
8169316111
Supplemental Narrative

Financial Statement Notes

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

Smw local 2 reported in separate 990 ein 44-0429770 5,099,674 smw local 2 reported in separate 990 ein 44-0429770 0 smw local 2 reported in separate 990 ein 44-0429770 0

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

Smw local 2 reported in separate 990 ein 44-0429770 4,016,191 smw local 2 reported in separate 990 ein 44-0429770 0 smw local 2 reported in separate 990 ein 44-0429770 0

Raw XML Appendix351 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE MEMBERS OF THE LOCAL UNION FOR A TERM OF THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS OF THE GOVERNING BODY ARE APPROVED BY THE MEMBERS OF THE LOCAL UNION AT THEIR MONTHLY MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LOCAL UNION FOLLOWS THE POLICIES AND PROCEDURES OUTLINED IN THE CONSTITUTION OF THE SHEET METAL WORKERS' INTERNATIONAL ASSOCIATION AND THE BY-LAWS OF THE SHEET METAL WORKERS' INTERNATIONL ASSOCIATION LOCAL UNION NO. 2.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORININAL RETURN IS REVIEWED PRIOR TO BEING SIGNED BY ALLEN JAY LIND, FINANCIAL SECRETARY AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REQUESTS FOR A COPY OF THE FORM 1024, "APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(C)", ARE REFERRED TO THE NATIONAL HEADQUARTERS OF THE UNION WHERE IT IS MAINTAINED.
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SMW LOCAL UNION NO 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0440429770
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02902 BLUE RIDGE BLVD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0KANSAS CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd064129
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0102757
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt123141
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SMW LOCAL UNION NO 2
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SMW LOCAL UNION NO 2
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1Q
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01184146
IRS990/TotalAssetsEOYAmt01300973
IRS990/TotalAssetsGrp/BOYAmt01184146
IRS990/TotalAssetsGrp/EOYAmt01300973
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0215187
IRS990/TotalGrossUBIAmt08250
IRS990/TotalLiabilitiesEOYAmt0161250
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0161250
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01184146
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01139723
IRS990/TotalOtherCompensationAmt0152629
IRS990/TotalProgramServiceExpensesAmt0215187
IRS990/TotalProgramServiceRevenueAmt0170764
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0162514
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0170764
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt08250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01184146
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01300973
IRS990/TotReportableCompRltdOrgAmt0337530
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01184146
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01139723
IRS990/USAddress/AddressLine1Txt0PO BOX 300378
IRS990/USAddress/CityNm0KANSAS CITY
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd064130
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0SHEETMETAL2.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALLEN JAY LIND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FIN SEC/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum08162548021
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL NO 2
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0431223980
ReturnHeader/Filer/PhoneNum08162548021
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 300378
ReturnHeader/Filer/USAddress/CityNm0KANSAS CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064130
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId035563FD370240C62C94559F0807B50B9BC50325B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F22D6332A5C43946E90B991C13D2DD8BAF206533
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431122456
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVAK BIRKS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04600 MADISON AVE STE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANSAS CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0641123003
ReturnHeader/PreparerPersonGrp/PhoneNum08169316111
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFERY L VANEK
ReturnHeader/ReturnTs02017-05-26T07:55:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.16$0.00$1.16$0.15$0.25$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.00$1.19$0.15$0.34$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.00$1.22$0.15$0.27$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$0.18$0.27$0.09
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$0.57$0.30$0.27
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.37$1.06$0.20$0.27$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.38$1.13$0.22$0.24$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.16$1.14$0.17$0.22$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.18$0.22$0.04
2014Summary only. Only limited summary data is available for this year.$1.10$0.00$1.10$0.16$0.23$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.04$0.00$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.00$1.24$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.30$0.06
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)2 • $1M-$5M nonprofits