Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Sheet Metal Workers Local 100 Apprenticeship Fund
990EZ • Fiscal year 2019 • EIN 52-1685484
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Balance Sheet
Assets
Up$246,590
Up $4,786 (+2.0%) from 2018
Net Assets
Up$244,975
Up $4,868 (+2.0%) from 2018
Liabilities
Down$1,615
Down $82 (-4.8%) from 2018
Revenue And Expenses
Revenue
Down$75,791
Down $18,194 (-19%) from 2018
Expenses
Up$70,923
Up $20,359 (+40%) from 2018
Net Income
Down$4,868
Down $38,553 (-89%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- May 8, 2020
- Return Version
- 2018v3.2
- Gross Receipts
- $75,791
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
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED QUALITY TRAINING TO UNION APPRENTICES | - | $70,923 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BRYAN MARKER | Chairman | - | $0 | - | - |
| KEVIN WOLFE | Trustee | - | $0 | - | - |
| JOHN YODER JR | Trustee | - | $0 | - | - |
| BRIAN DIEHL | Secretary | - | $0 | - | - |
| RANDY RICE | Trustee | - | $0 | - | - |
| IAN HAWLEY | Trustee | - | $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
- Phone
- 3017242416
- Signed
- 2020-05-08
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Huber Michaels & Company
- Address
- 110 S CENTRE ST, CUMBERLAND, MD 21502-3021
- Preparer
- Edward G Huber Jr CPA
- Phone
- 3017224455
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses 4,302 376 10,517 bank charges 195 training 4,299 penalties 157 non-investment depreciation 4,965 total 24,811”
Form 990-ez, Part II, Line 24
“Accounts receivable 5,523 4,790 prepaid expenses and deferred charges 30 30 equipment 58,691 41,163 less accumulated depreciation 58,185 41,146 furniture & fixtures 8,786 8,786 less accumulated depreciation 8,786 8,786 total 6,059 4,837”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,697 1,615”
Form 990-ez, Part III
“To provide quality training to union sheet metal worker apprentices which will enable them to be effective members of the workforce.”
Raw XML Appendix126 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | HARRY RIGGLEMAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3017242416 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 42 CLEMENT ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CUMBERLAND |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21502 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 110896 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 114261 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 66159 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4868 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1375 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 241804 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 246590 |
| IRS990EZ/GrossReceiptsAmt | 0 | 75791 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 9632 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 124849 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 127492 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 240107 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 244975 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 240107 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 244975 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 20044 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BRYAN MARKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KEVIN WOLFE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JOHN YODER JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BRIAN DIEHL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | RANDY RICE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | IAN HAWLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6059 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 4837 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 24811 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE QUALITY TRAINING TO UNION SHEET METAL WORKER APPRENTICES WHICH WILL ENABLE THEM TO BE EFFECTIVE MEMBERS OF THE WORKFORCE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED QUALITY TRAINING TO UNION APPRENTICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 70923 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 24693 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1697 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1615 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 70923 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 70923 |
| IRS990EZ/TotalRevenueAmt | 0 | 75791 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES 4,302 376 10,517 BANK CHARGES 195 TRAINING 4,299 PENALTIES 157 NON-INVESTMENT DEPRECIATION 4,965 TOTAL 24,811 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 5,523 4,790 PREPAID EXPENSES AND DEFERRED CHARGES 30 30 EQUIPMENT 58,691 41,163 LESS ACCUMULATED DEPRECIATION 58,185 41,146 FURNITURE & FIXTURES 8,786 8,786 LESS ACCUMULATED DEPRECIATION 8,786 8,786 TOTAL 6,059 4,837 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,697 1,615 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO PROVIDE QUALITY TRAINING TO UNION SHEET METAL WORKER APPRENTICES WHICH WILL ENABLE THEM TO BE EFFECTIVE MEMBERS OF THE WORKFORCE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | HARRY RIGGLEMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRAINING COORDINATOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3017242416 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-05-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SHEET METAL WORKERS' LOCAL 100 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | APPRENTICESHIP FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHEE |
| ReturnHeader/Filer/EIN | 0 | 521685484 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 42 CLEMENT STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CUMBERLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21502 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 7C580AF0E49B1C9817E1B573D2E1E53A372DFBE4 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 371BACF3D690719CB844937B7A23B2A0B1F6254B |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 207.255.194.140 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-06-15 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 10:15:39 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 521710084 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HUBER MICHAELS & COMPANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 110 S CENTRE ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CUMBERLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 215023021 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3017224455 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-06-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | EDWARD G HUBER JR CPA |
| ReturnHeader/ReturnTs | 0 | 2020-06-15T10:15:39-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-06-30 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $246,590
- Liabilities
- $1,615
- Net assets
- $244,975
- Revenue
- $75,791
- Expenses
- $70,923
- Net income
- $4,868