Civic Intelligence

Sheet Metal Workers Local 100 Apprenticeship Fund

990EZ • Fiscal year 2020 • EIN 52-1685484

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2021

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

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

63rd percentile

0.01x

Higher debt load relative to revenue than 63% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

33rd percentile

2.9%

Higher net margin than 33% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

29th percentile

0.2%

Faster asset growth than 29% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-24%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$246,994

Up $404 (+0.2%) from 2019

Net Assets

Up

$246,628

Up $1,653 (+0.7%) from 2019

Liabilities

Down

$366

Down $1,249 (-77%) from 2019

Revenue

Down

$57,558

Down $18,233 (-24%) from 2019

Expenses

Down

$55,905

Down $15,018 (-21%) from 2019

Net Income

Down

$1,653

Down $3,215 (-66%) from 2019

Historical Trend

Balance Sheet Trend

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

2020

Assets$246,994
Liabilities$366
Net Assets$246,628

Operations Trend

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

2020

Revenue$57,558
Expenses$55,905
Net Income$1,653
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.0
Gross Receipts
$57,558
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 QUALITY TRAINING TO UNION APPRENTICES-$48,392
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRYAN MARKERChairman-$0--
RICHARD LABILLETrustee-$0--
JOHN YODER JRTrustee-$0--
BRIAN DIEHLSecretary-$0--
JEFF LARKTrustee-$0--
RANDY RICETrustee-$0--
JOHN DUMLERTraining COO-$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
John Dumler
Title
Training Coordinator
Signed
2021-05-17
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

Nonresidential rental/cumbe taxes and licenses 3,841 utilities 3,672 expenses advertising and promotion 225 office 969 insurance 3,153 bank charges 180 miscellaneous 4,809 supplies 3,967 training 1,014 penalties 95 non-investment depreciation 4,819 total 26,744

Form 990-ez, Part II, Line 24

Accounts receivable 4,790 4,537 prepaid expenses and deferred charges 30 30 equipment 41,163 41,163 less accumulated depreciation 41,146 41,162 furniture & fixtures 8,786 8,786 less accumulated depreciation 8,786 8,786 total 4,837 4,568

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,615 366

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 Appendix122 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/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 100
IRS990EZ/BooksInCareOfDetail/PhoneNum03017242416
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt042 CLEMENT STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CUMBERLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd021502
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0114261
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0119737
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt052726
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01653
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0650
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0246590
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0246994
IRS990EZ/GrossReceiptsAmt057558
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt04832
IRS990EZ/LandAndBuildingsGrp/BOYAmt0127492
IRS990EZ/LandAndBuildingsGrp/EOYAmt0122689
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0244975
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0246628
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0244975
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0246628
IRS990EZ/OccupancyRentUtltsAndMaintAmt07514
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRYAN MARKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RICHARD LABILLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOHN YODER JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRIAN DIEHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JEFF LARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RANDY RICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JOHN DUMLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRAINING COO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04837
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04568
IRS990EZ/OtherExpensesTotalAmt026744
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 QUALITY TRAINING TO UNION APPRENTICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt048392
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt020997
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01615
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0366
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt055905
IRS990EZ/TotalProgramServiceExpensesAmt048392
IRS990EZ/TotalRevenueAmt057558
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NONRESIDENTIAL RENTAL/CUMBE TAXES AND LICENSES 3,841 UTILITIES 3,672 EXPENSES ADVERTISING AND PROMOTION 225 OFFICE 969 INSURANCE 3,153 BANK CHARGES 180 MISCELLANEOUS 4,809 SUPPLIES 3,967 TRAINING 1,014 PENALTIES 95 NON-INVESTMENT DEPRECIATION 4,819 TOTAL 26,744
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 4,790 4,537 PREPAID EXPENSES AND DEFERRED CHARGES 30 30 EQUIPMENT 41,163 41,163 LESS ACCUMULATED DEPRECIATION 41,146 41,162 FURNITURE & FIXTURES 8,786 8,786 LESS ACCUMULATED DEPRECIATION 8,786 8,786 TOTAL 4,837 4,568
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,615 366
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PROVIDE QUALITY TRAINING TO UNION SHEET METAL WORKER APPRENTICES WHICH WILL ENABLE THEM TO BE EFFECTIVE MEMBERS OF THE WORKFORCE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN DUMLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRAINING COORDINATOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-17
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 S CENTRE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CUMBERLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0215023021
ReturnHeader/PreparerPersonGrp/PhoneNum03017224455
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD G HUBER JR CPA
ReturnHeader/ReturnTs02021-05-17T13:59:39-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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.$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