Civic Intelligence

Local 263 Cedar Rapids Sheet Metal Workers Joint Apprentice Committee

990 • Fiscal year 2014 • EIN 51-0191312

Oct 01, 2013 to Sep 30, 2014 • Filed on Dec 31, 2014

500 66th Ave SW52406

(319) 521-5395

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

16th percentile

-15%

Higher net margin than 16% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

51st percentile

$63,980

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 25.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

25th percentile

-3.5%

Faster asset growth than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

49th percentile

3.4%

Faster revenue growth than 49% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Assets

Down

$1,160,173

Down $41,709 (-3.5%) from 2013

Net Assets

Down

$1,156,716

Down $38,839 (-3.2%) from 2013

Liabilities

Down

$3,457

Down $2,870 (-45%) from 2013

Revenue

$255,846

No earlier filing loaded for comparison.

Expenses

Up

$294,688

Up $6,300 (+2.2%) from 2013

Net Income

-$38,842

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$1,160,173
Liabilities$3,457
Net Assets$1,156,716

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$255,846
Expenses$294,688
Net Income-$38,842
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Dec 31, 2014
Return Version
2013v4.0
Gross Receipts
$255,846
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$848,536$868,210▲ $19,674
Savings and Temporary Cash Investments$327,651$286,362▼ $41,289
Cash and Non-Interest-Bearing Accounts$25,695$5,601▼ $20,094
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$1,201,882$1,160,173▼ $41,709
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$6,327$3,457▼ $2,870
Total Liabilities$6,327$3,457▼ $2,870
Net Assets / Fund Balance
Unrestricted Net Assets$1,195,555$1,156,716▼ $38,839
Total Net Assets Fund Balance$1,195,555$1,156,716▼ $38,839
Total Liabilities and Net Assets / Fund Balance$1,201,882$1,160,173▼ $41,709

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$582,909$204,804$787,713
Equipment$137,920$96,647$234,567
Land$125,000-$125,000
Leasehold Improvements$22,381$8,418$30,799
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Derek JensenCoordinator/secFT$63,980$63,980

Board Members and Trustees

NameTitle
Randy SconyersBusiness Mgr
Bruce HamiltonContractor Memb
Erik LewisContractor Memb
Mark DeryckeContractor Memb
Scott GeislerContractor Memb
Byron StolbaUnion Member
Josh JensenUnion Member
Todd BellUnion Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$255,138
Investment Income
$708
Other Revenue
$0
Change in Net Assets
$-38,842

Audited Revenue Reconciliation

Revenue per Audited Statements
$255,846
Revenue Not Reported on Form 990
$3
Total Revenue per Audited Statements
$255,849
Total Revenue per Form 990
$255,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$189,266
Salaries, Compensation, and Employee Benefits$105,422
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$64,593--$64,593
Pension Plan Contributions$35,888--$35,888
Depreciation Depletion$34,767--$34,767
Occupancy$17,358--$17,358
Fees for Services Accounting$10,259--$10,259
Insurance$9,613--$9,613
Other Expenses$5,132--$5,132
All Other Expenses$5,086--$5,086
Payroll Taxes$4,941--$4,941
Office Expenses$4,751--$4,751
Travel$3,543--$3,543
Fees for Services Legal$2,200--$2,200
Conferences and Meetings$446--$446
Total Functional Expenses$294,688$0$0$294,688

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$294,688
Total Expenses per Audited Statements$294,688
Total Expenses per Form 990$294,688
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
Audit committee
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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, Line 19: Other Organization Documents Publicly Available

Upon written request to the organization.

Filing and Contact Details

Filer

EIN
51-0191312

Signing Officer

Name
Derek Jensen
Title
Secretary
Signed
2014-12-31
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
1

Preparer

Preparer
Ann M Koppenhaver
Phone
3198956001
Raw XML AppendixShowing 400 of 424 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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IRS990/OtherExpensesGrp/TotalAmt35132
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04941
IRS990/PayrollTaxesGrp/TotalAmt04941
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt035888
IRS990/PensionPlanContributionsGrp/TotalAmt035888
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION & TRAINING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0255138
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0255138
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0942
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0179417
IRS990/PYOtherRevenueAmt01548
IRS990/PYProgramServiceRevenueAmt0265341
IRS990/PYRevenuesLessExpensesAmt0-20557
IRS990/PYSalariesCompEmpBnftPaidAmt0108971
IRS990/PYTotalExpensesAmt0288388
IRS990/PYTotalRevenueAmt0267831
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-38842
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0255846
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0327651
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0286362
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0582909
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0204804
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0787713
IRS990ScheduleD/EquipmentGrp/BookValueAmt0137920
IRS990ScheduleD/EquipmentGrp/DepreciationAmt096647
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0234567
IRS990ScheduleD/ExpensesSubtotalAmt0294688
IRS990ScheduleD/LandGrp/BookValueAmt0125000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0125000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt022381
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08418
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt030799
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03
IRS990ScheduleD/RevenueNotReportedAmt03
IRS990ScheduleD/RevenueSubtotalAmt0255846
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0868210
IRS990ScheduleD/TotalExpensesPerForm990Amt0294688
IRS990ScheduleD/TotalRevenuePerForm990Amt0255846
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0255849
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0294688
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
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, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01201882
IRS990/TotalAssetsEOYAmt01160173
IRS990/TotalAssetsGrp/BOYAmt01201882
IRS990/TotalAssetsGrp/EOYAmt01160173
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0294688
IRS990/TotalFunctionalExpensesGrp/TotalAmt0294688
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06327
IRS990/TotalLiabilitiesEOYAmt03457
IRS990/TotalLiabilitiesGrp/BOYAmt06327
IRS990/TotalLiabilitiesGrp/EOYAmt03457
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01195555
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01156716
IRS990/TotalProgramServiceExpensesAmt0294688
IRS990/TotalProgramServiceRevenueAmt0255138
IRS990/TotalReportableCompFromOrgAmt063980
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0255846
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0255846
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01201882
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01160173
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt03543
IRS990/TravelGrp/TotalAmt03543
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01195555
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01156716
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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