Civic Intelligence

Sheet Metal Workers Local 100 Apprenticeship Fund

990EZ • Fiscal year 2018 • EIN 52-1685484

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

Organization ProfileN/A
42 Clement StreetCumberland, MD 21502

(301) 724-2416

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

74th percentile

0.02x

Higher debt load relative to revenue than 74% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Net Margin

96th percentile

46%

Higher net margin than 96% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Asset Growth

83rd percentile

21%

Faster asset growth than 83% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

97th percentile

68%

Faster revenue growth than 97% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$241,804

Up $42,666 (+21%) from 2017

Net Assets

Up

$240,107

Up $43,421 (+22%) from 2017

Liabilities

Down

$1,697

Down $755 (-31%) from 2017

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin96th percentile

Revenue

Up

$93,985

Up $37,969 (+68%) from 2017

Expenses

Down

$50,564

Down $9,063 (-15%) from 2017

Net Income

Up

$43,421

Up $47,032 (+1302%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

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

$400K$300K$200K$100K$0Assets 2011: $237,321Liabilities 2011: $1,3422011Assets 2012: $240,940Liabilities 2012: $5092012Assets 2013: $247,433Liabilities 2013: $267Net Assets 2013: $247,1662013Assets 2014: $221,421Liabilities 2014: $948Net Assets 2014: $220,4732014Assets 2015: $211,431Liabilities 2015: $1,384Net Assets 2015: $210,0472015Assets 2016: $201,975Liabilities 2016: $1,678Net Assets 2016: $200,2972016Assets 2017: $199,138Liabilities 2017: $2,452Net Assets 2017: $196,6862017Assets 2018: $241,804Liabilities 2018: $1,697Net Assets 2018: $240,1072018Assets 2019: $246,590Liabilities 2019: $1,615Net Assets 2019: $244,9752019Assets 2020: $246,994Liabilities 2020: $366Net Assets 2020: $246,6282020Assets 2021: $271,849Liabilities 2021: $245Net Assets 2021: $271,6042021Assets 2022: $297,554Liabilities 2022: $409Net Assets 2022: $297,1452022Assets 2023: $366,974Liabilities 2023: $31,528Net Assets 2023: $335,4462023Assets 2024: $381,571Liabilities 2024: $38,062Net Assets 2024: $343,5092024

Highlighted filing

2018

Assets$241,804
Liabilities$1,697
Net Assets$240,107
Open 2018 Filing

Operations Trend

Revenue Growth97th percentile

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

$100K$50K$0-$50KRevenue 2011: $68,422Expenses 2011: $60,010Net Income 2011: $8,4122011Revenue 2012: $63,671Expenses 2012: $59,219Net Income 2012: $4,4522012Revenue 2013: $60,464Expenses 2013: $53,729Net Income 2013: $6,7352013Revenue 2014: $39,754Expenses 2014: $66,447Net Income 2014: -$26,6932014Revenue 2015: $44,533Expenses 2015: $58,295Net Income 2015: -$13,7622015Revenue 2016: $52,843Expenses 2016: $62,593Net Income 2016: -$9,7502016Revenue 2017: $56,016Expenses 2017: $59,627Net Income 2017: -$3,6112017Revenue 2018: $93,985Expenses 2018: $50,564Net Income 2018: $43,4212018Revenue 2019: $75,791Expenses 2019: $70,923Net Income 2019: $4,8682019Revenue 2020: $57,558Expenses 2020: $55,905Net Income 2020: $1,6532020Revenue 2021: $64,840Expenses 2021: $39,864Net Income 2021: $24,9762021Revenue 2022: $71,269Expenses 2022: $45,727Net Income 2022: $25,5422022Revenue 2023: $80,795Expenses 2023: $61,060Net Income 2023: $19,7352023Revenue 2024: $89,803Expenses 2024: $81,740Net Income 2024: $8,0632024

Highlighted filing

2018

Revenue$93,985
Expenses$50,564
Net Income$43,421
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.2
Gross Receipts
$93,985
Mission and Program Overview

Mission

To provide quality training to union sheet metal worker apprentices which will enable them to be effective members of the workforce.

Program Services

DescriptionGrantsExpenses
PROVIDED TRAINING TO UNION APPRENTICES$50,562-
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRYAN MARKERChairman-$0--
KEVIN WOLFETrustee-$0--
JOHN YODER JRTrustee-$0--
RICHARD MULLENAXSecretary-$0--
JEFF LARKTrustee-$0--
GREG GEORGETrustee-$0--
Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 100
EIN
52-1685484
Address
42 CLEMENT STREET, CUMBERLAND, MD 21502

Signing Officer

Name
Harry Riggleman
Title
Training Coordinator
Signed
2019-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Huber Michaels & Company
Address
110 South Centre Street, Cumberland, MD 21502
Preparer
Edward G Huber Jr CPA
Phone
3017224455
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $1426”

Other Expenses.1005

“Travel $416”

Other Expenses.1009

“Depreciation $5488”

Other Expenses.1012

“Insurance $2142”

Other Expenses.1

“TRAINING $5015”

Other Expenses.2

“BANK CHARGES $356”

Other Expenses.3

“SUPPLIES $224”

Other Assets.1003

“Machinery and Equipment - Beginning $1556 Machinery and Equipment - Ending $506”

Other Assets.1005

“Accounts Receivable - Beginning $7756 Accounts Receivable - Ending $5523”

Other Assets.1

“PREPAID TAXES - Beginning $30 PREPAID TAXES - Ending $30”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $2452 Accounts Payable and Accrued Expenses - Ending $1697”

Raw XML Appendix138 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0HARRY RIGGLEMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum03017242416
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt044 CLEMENT STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CUMBERLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd021502
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt060509
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0110896
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt084363
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt043421
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01200
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0199138
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0241804
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt093985
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt09622
IRS990EZ/LandAndBuildingsGrp/BOYAmt0129287
IRS990EZ/LandAndBuildingsGrp/EOYAmt0124849
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0196686
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0240107
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0196686
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0240107
IRS990EZ/OccupancyRentUtltsAndMaintAmt012715
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRYAN MARKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KEVIN WOLFE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOHN YODER JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICHARD MULLENAX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JEFF LARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5GREG GEORGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt09342
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06059
IRS990EZ/OtherExpensesTotalAmt015067
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE QUALITY TRAINING TO UNION SHEET METAL WORKER APPRENTICES WHICH WILL ENABLE THEM TO BE EFFECTIVE MEMBERS OF THE WORKFORCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED TRAINING TO UNION APPRENTICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt050562
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt021582
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02452
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01697
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt050564
IRS990EZ/TotalProgramServiceExpensesAmt050562
IRS990EZ/TotalRevenueAmt093985
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $1426
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $416
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $5488
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $2142
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRAINING $5015
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK CHARGES $356
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUPPLIES $224
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Machinery and Equipment - Beginning $1556 Machinery and Equipment - Ending $506
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Accounts Receivable - Beginning $7756 Accounts Receivable - Ending $5523
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PREPAID TAXES - Beginning $30 PREPAID TAXES - Ending $30
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Accounts Payable and Accrued Expenses - Beginning $2452 Accounts Payable and Accrued Expenses - Ending $1697
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1001
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HARRY RIGGLEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRAINING COORDINATOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 100
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0521685484
ReturnHeader/Filer/USAddress/AddressLine1Txt042 CLEMENT STREET
ReturnHeader/Filer/USAddress/CityNm0CUMBERLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021502
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521710084
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Huber Michaels & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0110 South Centre Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cumberland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021502
ReturnHeader/PreparerPersonGrp/PhoneNum03017224455
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Edward G Huber Jr CPA
ReturnHeader/ReturnTs02019-05-15T14:02:12-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$241,804
Liabilities
$1,697
Net assets
$240,107
Revenue
$93,985
Expenses
$50,564
Net income
$43,421
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.82$0.38$3.44$0.90$0.82$0.08
2023Detailed filing. Detailed filing data is available for this year.$3.67$0.32$3.35$0.81$0.61$0.20
2022Detailed filing. Detailed filing data is available for this year.$2.98$0.00$2.97$0.71$0.46$0.26
2021Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$0.65$0.40$0.25
2020Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$0.58$0.56$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.47$0.02$2.45$0.76$0.71$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.42$0.02$2.40$0.94$0.51$0.43
2017Detailed filing. Detailed filing data is available for this year.$1.99$0.02$1.97$0.56$0.60$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.02$0.02$2.00$0.53$0.63$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.11$0.01$2.10$0.45$0.58$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.21$0.01$2.20$0.40$0.66$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.00$2.47$0.60$0.54$0.07
2012Summary only. Only limited summary data is available for this year.$2.41$0.01$0.64$0.59$0.04
2011Summary only. Only limited summary data is available for this year.$2.37$0.01$0.68$0.60$0.08