Civic Intelligence

Local 263 Cedar Rapids Sheet Metal Workers Joint Apprentice Committee

EIN 51-0191312 • 501(c)3 • Cedar Rapids, IA

Profile

To provide individuals with the instruction and training that provides them with the sheetmetal working skills to join the work force.

500 66th Ave SW 3Cedar Rapids, IA 52404

n/A

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

33rd percentile

-2.6%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$105,130

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 15.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

33rd percentile

-1.4%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

0.1%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Down

$1,247,240

Down $17,984 (-1.4%) from 2023

Liabilities

Down

$0

Down $9,429 (-100%) from 2023

Net Assets

Down

$1,247,240

Down $8,555 (-0.7%) from 2023

Operations
Liabilities / Revenue19th percentileNet Margin33rd percentile

Revenue

Up

$702,252

Up $798 (+0.1%) from 2023

Expenses

Up

$720,356

Up $22,171 (+3.2%) from 2023

Net Income

Down

-$18,104

Down $21,373 (-654%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$1.5M$1.0M$500K$0Assets 2010: $297,869Liabilities 2010: $1,380Net Assets 2010: $296,4892010Assets 2011: $1,152,373Liabilities 2011: $1,054Net Assets 2011: $1,151,3192011Assets 2012: $1,218,035Liabilities 2012: $1,605Net Assets 2012: $1,216,4302012Assets 2013: $1,201,882Liabilities 2013: $6,327Net Assets 2013: $1,195,5552013Assets 2014: $1,160,173Liabilities 2014: $3,457Net Assets 2014: $1,156,7162014Assets 2015: $1,249,633Liabilities 2015: $4,810Net Assets 2015: $1,244,8232015Assets 2016: $1,217,463Liabilities 2016: $6,134Net Assets 2016: $1,211,3292016Assets 2017: $1,244,916Liabilities 2017: $9,126Net Assets 2017: $1,235,7902017Assets 2018: $1,228,621Liabilities 2018: $8,445Net Assets 2018: $1,220,1762018Assets 2019: $1,201,914Liabilities 2019: $8,251Net Assets 2019: $1,193,6632019Assets 2020: $1,205,801Liabilities 2020: $20,989Net Assets 2020: $1,184,8122020Assets 2021: $1,377,641Liabilities 2021: $10,885Net Assets 2021: $1,366,7562021Assets 2022: $1,266,836Liabilities 2022: $16,385Net Assets 2022: $1,250,4512022Assets 2023: $1,265,224Liabilities 2023: $9,429Net Assets 2023: $1,255,7952023Assets 2024: $1,247,240Liabilities 2024: $0Net Assets 2024: $1,247,2402024

Highlighted filing

2024

Assets$1,247,240
Liabilities$0
Net Assets$1,247,240
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $241,970Expenses 2010: $296,768Net Income 2010: -$54,7982010Expenses 2011: $183,9482011Revenue 2012: $239,193Expenses 2012: $174,232Net Income 2012: $64,9612012Expenses 2013: $288,3882013Revenue 2014: $255,846Expenses 2014: $294,688Net Income 2014: -$38,8422014Revenue 2015: $397,299Expenses 2015: $309,248Net Income 2015: $88,0512015Revenue 2016: $362,888Expenses 2016: $396,826Net Income 2016: -$33,9382016Revenue 2017: $422,786Expenses 2017: $397,738Net Income 2017: $25,0482017Revenue 2018: $366,304Expenses 2018: $380,602Net Income 2018: -$14,2982018Revenue 2019: $399,637Expenses 2019: $430,430Net Income 2019: -$30,7932019Revenue 2020: $373,471Expenses 2020: $383,127Net Income 2020: -$9,6562020Revenue 2021: $661,994Expenses 2021: $477,039Net Income 2021: $184,9552021Revenue 2022: $499,092Expenses 2022: $603,584Net Income 2022: -$104,4922022Revenue 2023: $701,454Expenses 2023: $698,185Net Income 2023: $3,2692023Revenue 2024: $702,252Expenses 2024: $720,356Net Income 2024: -$18,1042024

Highlighted filing

2024

Revenue$702,252
Expenses$720,356
Net Income-$18,104
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,247,240
Liabilities
$0
Net assets
$1,247,240
Revenue
$702,252
Expenses
$720,356
Net income
-$18,104
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.70$0.72$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.01$1.26$0.70$0.70$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.02$1.25$0.50$0.60$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.38$0.01$1.37$0.66$0.48$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.02$1.18$0.37$0.38$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.20$0.01$1.19$0.40$0.43$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.22$0.37$0.38$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.24$0.01$1.24$0.42$0.40$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.22$0.01$1.21$0.36$0.40$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.24$0.40$0.31$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.26$0.29$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.01$1.20$0.29
2012Summary only. Only limited summary data is available for this year.$1.22$0.00$1.22$0.24$0.17$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.00$1.15$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.24$0.30$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jun 9, 2025
Return Version
2023v6.0
Gross Receipts
$702,252
Mission and Program Overview

Mission

To provide individuals with the instruction and training that provides them with the sheetmetal working skills to join the work force.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$794,805$722,550▼ $72,255
Savings and Temporary Cash Investments$277,848$328,753▲ $50,905
Cash and Non-Interest-Bearing Accounts$192,571$195,937▲ $3,366
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,265,224$1,247,240▼ $17,984
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$9,429--
Total Liabilities$9,429$0▼ $9,429
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,255,795$1,247,240▼ $8,555
Total Net Assets Fund Balance$1,255,795$1,247,240▼ $8,555
Total Liabilities and Net Assets / Fund Balance$1,265,224$1,247,240▼ $17,984

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$425,369$362,344$787,713
Equipment$156,713$555,571$712,284
Land$125,000-$125,000
Leasehold Improvements$15,468$30,525$45,993
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mike McculloughPrev Coord.FT$105,130$105,130
Matthew MutertCoordinatorFT$87,608$87,608

Board Members and Trustees

NameTitle
Mark DeryckeChairman
Russ JaegerBus Manager
Erik LewisContractor Memb
Scot GeislerContractor Memb
Mike PalumboUnion Member
Todd BellUnion Member
Todd VlasekUnion Member
Zeb ZarubaUnion Member
Revenue and Support

Revenue Composition

Contributions and Grants
$81,549
Program Service Revenue
$606,859
Investment Income
$10,511
Other Revenue
$3,333
Change in Net Assets
$-18,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$405,900
Other Expenses$314,456
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$176,240--$176,240
Pension Plan Contributions$153,984--$153,984
Depreciation Depletion$102,887--$102,887
Other Salaries and Wages$70,187--$70,187
All Other Expenses$17,867--$17,867
Other Expenses$13,988--$13,988
Insurance$13,172--$13,172
Payroll Taxes$5,489--$5,489
Conferences and Meetings$4,915--$4,915
Travel$4,603--$4,603
Fees for Services Accounting$3,425--$3,425
Office Expenses$2,740--$2,740
Interest$3--$3
Total Functional Expenses$720,356$0$0$720,356
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

“An electronic copy will be provided to the board members for review and approval at a monthly meeting. Upon approval by each board member, the return will be electronically filed.”

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

“Conflict of interest policy is distributed and signed annually by all directors.”

Form 990, Part VI, Section B, Line 15A

“Compensation for the full time secretary of the committee is based on rates set forth by the bargaining agreement for each level of sheet metal workers in the cedar rapids and iowa city area.”

Form 990, Part VI, Section C, Line 19

“Upon written request to the organization.”

Filing and Contact Details

Filer

Filer Name
Local 263 Cedar Rapids Sheet Metal
EIN
51-0191312
Address
500 66TH AVE SW 3, CEDAR RAPIDS, IA 52404

Signing Officer

Name
Matthew Mutert
Title
Coordinator
Signed
2025-06-09
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
5

Preparer

Firm
Koppenhaver & Associates PC
Address
204 Glenn St SE Ste 1, Mount Vernon, IA 52314
Preparer
Ann M Koppenhaver
Phone
3198956001
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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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IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2SCHOOL MATERIALS
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RELATED COMMUNICATIONS ARE AVAILABLE THROUGH THE SHEET METAL WORKERS INTERNATIONAL ASSOCIATION LOCAL 263 WEBSITE AND THE INTERNATIONAL TRAINING INSTITUTE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN ELECTRONIC COPY WILL BE PROVIDED TO THE BOARD MEMBERS FOR REVIEW AND APPROVAL AT A MONTHLY MEETING. UPON APPROVAL BY EACH BOARD MEMBER, THE RETURN WILL BE ELECTRONICALLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY IS DISTRIBUTED AND SIGNED ANNUALLY BY ALL DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE FULL TIME SECRETARY OF THE COMMITTEE IS BASED ON RATES SET FORTH BY THE BARGAINING AGREEMENT FOR EACH LEVEL OF SHEET METAL WORKERS IN THE CEDAR RAPIDS AND IOWA CITY AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN REQUEST TO THE ORGANIZATION.
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 B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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