Civic Intelligence

Sheet Metal Workers Local 36- Educational Fund

EIN 51-0138481 • 501(c)5 • Fulton, MO

Profile

Sheet metal worker's local 36 education fund operates as a joint apprenticeship and training center and is committed to recruit, interview, select, develop, train and make referrals of apprentices. The school makes referrals without regard to race, sex, religion, national origin, age, disability, or veteran status.

101 Industrial Drive PO Box 471Fulton, MO 65251
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.01x

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

90th percentile

37%

Higher net margin than 90% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$137,291

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 18.2% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

94th percentile

42%

Faster asset growth than 94% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

27%

Faster revenue growth than 88% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$924,018

Up $272,778 (+42%) from 2023

Liabilities

Down

$5,599

Down $2,717 (-33%) from 2023

Net Assets

Up

$918,419

Up $275,495 (+43%) from 2023

Revenue

Up

$753,617

Up $159,454 (+27%) from 2023

Expenses

Up

$478,122

Up $59,282 (+14%) from 2023

Net Income

Up

$275,495

Up $100,172 (+57%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $256,913Liabilities 2011: $3,651Net Assets 2011: $253,2622011Assets 2012: $298,503Liabilities 2012: $3,505Net Assets 2012: $294,9982012Assets 2013: $346,194Liabilities 2013: $1,665Net Assets 2013: $344,5292013Assets 2014: $388,266Liabilities 2014: $4,242Net Assets 2014: $384,0242014Assets 2015: $410,300Liabilities 2015: $3,791Net Assets 2015: $406,5092015Assets 2016: $472,624Liabilities 2016: $1,737Net Assets 2016: $470,8872016Assets 2017: $507,756Liabilities 2017: $1,686Net Assets 2017: $506,0702017Assets 2018: $534,103Liabilities 2018: $4,032Net Assets 2018: $530,0712018Assets 2019: $579,095Liabilities 2019: $5,140Net Assets 2019: $573,9552019Assets 2020: $540,424Liabilities 2020: $5,049Net Assets 2020: $535,3752020Assets 2021: $433,822Liabilities 2021: $11,998Net Assets 2021: $421,8242021Assets 2022: $472,350Liabilities 2022: $4,749Net Assets 2022: $467,6012022Assets 2023: $651,240Liabilities 2023: $8,316Net Assets 2023: $642,9242023Assets 2024: $924,018Liabilities 2024: $5,599Net Assets 2024: $918,4192024

Highlighted filing

2024

Assets$924,018
Liabilities$5,599
Net Assets$918,419

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $281,361Expenses 2011: $254,306Net Income 2011: $27,0552011Revenue 2012: $277,663Expenses 2012: $238,899Net Income 2012: $38,7642012Revenue 2013: $281,018Expenses 2013: $231,487Net Income 2013: $49,5312013Revenue 2014: $281,041Expenses 2014: $241,546Net Income 2014: $39,4952014Revenue 2015: $257,327Expenses 2015: $234,842Net Income 2015: $22,4852015Revenue 2016: $313,623Expenses 2016: $249,245Net Income 2016: $64,3782016Revenue 2017: $302,959Expenses 2017: $267,776Net Income 2017: $35,1832017Revenue 2018: $288,713Expenses 2018: $264,712Net Income 2018: $24,0012018Revenue 2019: $359,496Expenses 2019: $315,612Net Income 2019: $43,8842019Revenue 2020: $348,938Expenses 2020: $387,518Net Income 2020: -$38,5802020Revenue 2021: $348,099Expenses 2021: $461,650Net Income 2021: -$113,5512021Revenue 2022: $388,964Expenses 2022: $343,187Net Income 2022: $45,7772022Revenue 2023: $594,163Expenses 2023: $418,840Net Income 2023: $175,3232023Revenue 2024: $753,617Expenses 2024: $478,122Net Income 2024: $275,4952024

Highlighted filing

2024

Revenue$753,617
Expenses$478,122
Net Income$275,495

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.24$0.06$9.18$7.54$4.78$2.75
2023Summary only. Only limited summary data is available for this year.$6.51$0.08$6.43$5.94$4.19$1.75
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.72$0.05$4.68$3.89$3.43$0.46
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.34$0.12$4.22$3.48$4.62$1.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.40$0.05$5.35$3.49$3.88$0.39
2019Summary only. Only limited summary data is available for this year.$5.79$0.05$5.74$3.59$3.16$0.44
2018Summary only. Only limited summary data is available for this year.$5.34$0.04$5.30$2.89$2.65$0.24
2017Summary only. Only limited summary data is available for this year.$5.08$0.02$5.06$3.03$2.68$0.35
2016Summary only. Only limited summary data is available for this year.$4.73$0.02$4.71$3.14$2.49$0.64
2015Summary only. Only limited summary data is available for this year.$4.10$0.04$4.07$2.57$2.35$0.22
2014Summary only. Only limited summary data is available for this year.$3.88$0.04$3.84$2.81$2.42$0.39
2013Summary only. Only limited summary data is available for this year.$3.46$0.02$3.45$2.81$2.31$0.50
2012Summary only. Only limited summary data is available for this year.$2.99$0.04$2.95$2.78$2.39$0.39
2011Summary only. Only limited summary data is available for this year.$2.57$0.04$2.53$2.81$2.54$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 17, 2025
Return Version
2024v5.0
Gross Receipts
$753,617
Mission and Program Overview

Mission

Sheet metal worker's local 36 education fund operates as a joint apprenticeship and training center and is committed to recruit, interview, select, develop, train and make referrals of apprentices. The school makes referrals without regard to race, sex, religion, national origin, age, disability, or veteran status.

Sheet metal worker's local 36 educational fund operates as a joint apprenticeship and training center and is committed to recruit, interview, select, develop, train and make referrals of apprentices. The school makes referrals without regard to race, sex, religion, national origin, age, disability, or veteran status.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$266,270$540,586▲ $274,316
Savings and Temporary Cash Investments$374,965$379,525▲ $4,560
Land, Buildings, and Equipment, Net$10,005$3,907▼ $6,098
Total Assets$651,240$924,018▲ $272,778
Liabilities
Accounts Payable and Accrued Expenses$8,316$5,599▼ $2,717
Total Liabilities$8,316$5,599▼ $2,717
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$642,924$918,419▲ $275,495
Total Net Assets Fund Balance$642,924$918,419▲ $275,495
Total Liabilities and Net Assets / Fund Balance$651,240$924,018▲ $272,778

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,907$163,554$167,461
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shawn FrasherApprentice CFT$86,025$51,266$137,291
Jacob UngerFull-time inFT$84,583$51,021$135,604

Board Members and Trustees

NameTitle
Robby MillerChairman
Bryan AllisonTrustee
John KinkadeTrustee
Larry SchulteTrustee
Ray ReasonsTrustee
Jacob CrismonSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$745,285
Program Service Revenue
$0
Investment Income
$4,561
Other Revenue
$3,771
All Other Contributions
$56,000
Change in Net Assets
$275,495

Audited Revenue Reconciliation

Revenue per Audited Statements
$753,617
Revenue Not Reported on Form 990
$14,741
Total Revenue per Audited Statements
$768,358
Total Revenue per Form 990
$753,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$317,288
Other Expenses$160,834
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$272,895--$272,895
Pension Plan Contributions$19,346--$19,346
Fees for Services Other-$16,589-$16,589
Occupancy$16,122--$16,122
Payroll Taxes$13,789--$13,789
Insurance$11,663--$11,663
Other Salaries and Wages$11,258--$11,258
All Other Expenses$7,967$2,727-$10,694
Fees for Services Accounting-$7,170-$7,170
Office Expenses-$7,050-$7,050
Other Expenses$6,828$12,853-$6,828
Depreciation Depletion$6,098--$6,098
Advertising$600--$600
Total Functional Expenses$431,733$46,389$0$478,122

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$492,863
Expenses per Audited Statements$478,122
Total Expenses per Form 990$478,122
Expenses Not Reported on Form 990$14,741
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
Yes
Backup withholding compliance
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
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, Page 6, Part VI, Line 11B

The signing officer reviews the form 990 before signing the return and submitting the return for filing.

Form 990, Page 6, Part VI, Line 12C

A conflict of interest form is distributed to members of the governing committee on an annual basis. New members receive the form at the time of their first meeting.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request for inspection at the organization office.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 36-
EIN
51-0138481
Phone
5736421833
Address
101 INDUSTRIAL DRIVE PO BOX 471, FULTON, MO 65251

Signing Officer

Name
Jacob Crismon
Title
Secretary/treasurer
Phone
5736421833
Signed
2025-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robby Miller
Formed
1975
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
6
Employees
7

Preparer

Firm
Seaver & Forck Cpas
Address
3523 AMAZONAS DR, JEFFERSON CITY, MO 65109
Preparer
Jacqueline Forck
Phone
5736365507
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Sheet metal worker's local 36 education fund operates as a joint apprenticeship and training center and is committed to recruit, interview, select, develop, train and make referrals of apprentices. The school makes referrals without regard to race, sex, religion, national origin, age, disability, or veteran status.

Form 990, Page 5, Part V, Line 3B

The organization did not have unrelated business gross income of 1,000 or more. Therefore, a form 990t was not prepared.

Raw XML Appendix381 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/DonatedServicesUseFcltsAmt014741
IRS990ScheduleD/EquipmentGrp/BookValueAmt03907
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0163554
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0167461
IRS990ScheduleD/ExpensesNotReportedAmt014741
IRS990ScheduleD/ExpensesSubtotalAmt0478122
IRS990ScheduleD/RevenueNotReportedAmt014741
IRS990ScheduleD/RevenueSubtotalAmt0753617
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03907
IRS990ScheduleD/TotalExpensesPerForm990Amt0478122
IRS990ScheduleD/TotalRevenuePerForm990Amt0753617
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0492863
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHEET METAL WORKER'S LOCAL 36 EDUCATION FUND OPERATES AS A JOINT APPRENTICESHIP AND TRAINING CENTER AND IS COMMITTED TO RECRUIT, INTERVIEW, SELECT, DEVELOP, TRAIN AND MAKE REFERRALS OF APPRENTICES. THE SCHOOL MAKES REFERRALS WITHOUT REGARD TO RACE, SEX, RELIGION, NATIONAL ORIGIN, AGE, DISABILITY, OR VETERAN STATUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DID NOT HAVE UNRELATED BUSINESS GROSS INCOME OF 1,000 OR MORE. THEREFORE, A FORM 990T WAS NOT PREPARED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SIGNING OFFICER REVIEWS THE FORM 990 BEFORE SIGNING THE RETURN AND SUBMITTING THE RETURN FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A CONFLICT OF INTEREST FORM IS DISTRIBUTED TO MEMBERS OF THE GOVERNING COMMITTEE ON AN ANNUAL BASIS. NEW MEMBERS RECEIVE THE FORM AT THE TIME OF THEIR FIRST MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FOR INSPECTION AT THE ORGANIZATION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SPONSOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02319 CHOUTEAU AVE STE 100
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt016122
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt114741
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH TRANSACTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV OF FACILITIES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SHEET METAL WORKERS INTERNATIONAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SHEET METAL WORKERS INTERNATIONAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0ASSOCIATION LOCAL NO 36
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt1ASSOCIATION LOCAL NO 36
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0651240
IRS990/TotalAssetsEOYAmt0924018
IRS990/TotalAssetsGrp/BOYAmt0651240
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0745285
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046389
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0431733
IRS990/TotalFunctionalExpensesGrp/TotalAmt0478122
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08316
IRS990/TotalLiabilitiesEOYAmt05599
IRS990/TotalLiabilitiesGrp/BOYAmt08316
IRS990/TotalLiabilitiesGrp/EOYAmt05599
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0642924
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0918419
IRS990/TotalOtherCompensationAmt0102287
IRS990/TotalReportableCompFromOrgAmt0170608
IRS990/TotalRevenueGrp/ExclusionAmt04561
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0101 INDUSTRIAL DRIVE
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IRS990/VotingMembersGoverningBodyCnt06
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACOB CRISMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05736421833
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 36-
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATIONAL FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0510138481
ReturnHeader/Filer/PhoneNum05736421833
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 INDUSTRIAL DRIVE PO BOX 471
ReturnHeader/Filer/USAddress/CityNm0FULTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065251
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261136632
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SEAVER & FORCK CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03523 AMAZONAS DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JEFFERSON CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd065109
ReturnHeader/PreparerPersonGrp/PhoneNum05736365507
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACQUELINE FORCK
ReturnHeader/ReturnTs02025-06-17T11:40:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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