Civic Intelligence

Apprentice School Student Assoc

990 • Fiscal year 2021 • EIN 54-0738402

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 19, 2022

3101 Washington AveNewport News, VA 23607

(757) 380-2000

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

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

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

36th percentile

0.00x

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

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

Net Margin

53rd percentile

14%

Higher net margin than 53% of similar nonprofits.

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

Asset Growth

85th percentile

33%

Faster asset growth than 85% of similar nonprofits.

2021 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

29th percentile

-5.2%

Faster revenue growth than 29% of similar nonprofits.

2021 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$457,858

Up $112,454 (+33%) from 2020

Net Assets

Up

$457,858

Up $112,454 (+33%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$777,464

Down $42,993 (-5.2%) from 2020

Expenses

Down

$665,010

Down $19,972 (-2.9%) from 2020

Net Income

Down

$112,454

Down $23,021 (-17%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $119,895Liabilities 2010: $805Net Assets 2010: $119,0902010Assets 2011: $274,230Liabilities 2011: $1,567Net Assets 2011: $272,6632011Assets 2012: $250,463Liabilities 2012: $3,440Net Assets 2012: $247,0232012Assets 2013: $258,143Liabilities 2013: $0Net Assets 2013: $258,1432013Assets 2014: $236,905Liabilities 2014: $0Net Assets 2014: $236,9052014Assets 2015: $276,005Liabilities 2015: $0Net Assets 2015: $276,0052015Assets 2016: $374,919Liabilities 2016: $0Net Assets 2016: $374,9192016Assets 2017: $310,563Liabilities 2017: $0Net Assets 2017: $310,5632017Assets 2018: $208,971Liabilities 2018: $500Net Assets 2018: $208,4712018Assets 2019: $209,929Liabilities 2019: $0Net Assets 2019: $209,9292019Assets 2020: $345,404Liabilities 2020: $0Net Assets 2020: $345,4042020Assets 2021: $457,858Liabilities 2021: $0Net Assets 2021: $457,8582021Assets 2022: $415,393Liabilities 2022: $0Net Assets 2022: $415,3932022Assets 2023: $369,178Liabilities 2023: $0Net Assets 2023: $369,1782023Assets 2024: $427,412Liabilities 2024: $0Net Assets 2024: $427,4122024

Highlighted filing

2021

Assets$457,858
Liabilities$0
Net Assets$457,858

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $468,885Expenses 2010: $401,735Net Income 2010: $67,1502010Revenue 2011: $550,759Expenses 2011: $384,421Net Income 2011: $166,3382011Revenue 2012: $568,428Expenses 2012: $594,068Net Income 2012: -$25,6402012Revenue 2013: $668,661Expenses 2013: $657,607Net Income 2013: $11,0542013Revenue 2014: $750,868Expenses 2014: $773,232Net Income 2014: -$22,3642014Revenue 2015: $771,285Expenses 2015: $732,185Net Income 2015: $39,1002015Revenue 2016: $765,957Expenses 2016: $667,084Net Income 2016: $98,8732016Revenue 2017: $756,355Expenses 2017: $820,671Net Income 2017: -$64,3162017Revenue 2018: $807,094Expenses 2018: $909,186Net Income 2018: -$102,0922018Revenue 2019: $966,379Expenses 2019: $964,921Net Income 2019: $1,4582019Revenue 2020: $820,457Expenses 2020: $684,982Net Income 2020: $135,4752020Revenue 2021: $777,464Expenses 2021: $665,010Net Income 2021: $112,4542021Revenue 2022: $807,922Expenses 2022: $850,387Net Income 2022: -$42,4652022Revenue 2023: $809,518Expenses 2023: $855,733Net Income 2023: -$46,2152023Revenue 2024: $952,774Expenses 2024: $894,540Net Income 2024: $58,2342024

Highlighted filing

2021

Revenue$777,464
Expenses$665,010
Net Income$112,454
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 19, 2022
Return Version
2021v4.2
Gross Receipts
$777,464
Mission and Program Overview

Mission

Organized for the promotion of student activities and to mentor leadership development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$345,404$457,858▲ $112,454
Cash and Non-Interest-Bearing Accounts$216,142$274,326▲ $58,184
Savings and Temporary Cash Investments$78,718$132,299▲ $53,581
Accounts Receivable$544$1,233▲ $689
Total Assets$345,404$457,858▲ $112,454
Other Assets Total$50,000$50,000→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$345,404$457,858▲ $112,454
Total Liabilities and Net Assets / Fund Balance$345,404$457,858▲ $112,454

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$46,820-
Other Assets Org$50,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sabrina ThomasPresident
Nahkeya SpencerVice President
Kristin MunfordSecretary
Johnathan WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$749,573
Program Service Revenue
$26,571
Investment Income
$1,320
Other Revenue
$0
Change in Net Assets
$112,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$665,010
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$34,530--$34,530
Fees for Services Accounting$18,955--$18,955
Total Functional Expenses$665,010$0$0$665,010
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Membership in the organization includes all students in the Newport News Apprentice School at Newport News Shipbuilding - a division of Huntington Ingalls Incorporated (54-0318880). An apprentice becomes a member at the time of his/her enrollment and remains a member until completion or termination of his/her apprenticeship. All members are required to pay dues. In 2021, there were approximately 783 members.

Member election for additional members Part VI line 7A

The president, vice, president, secretary, and treasurer serve during one fiscal year and are elected annually, at large. The annual election is held by the end of August. Newly elected officers assume office on January 1 of the next year. All members of the organization are given an opportunity to vote in the annual election. The executive council is composed of the elected officers and committee chairpersons. Committee chairpersonas are appointed by the president and confirmed by a majority vote of the student council. The student council is composed of delegates from each department in which apprentices are trained. The delegates are elected by popular vote within their respective departments. Each department has one delegate for every ten apprentices. If the allotted seats per department are not filled by the election process, the Lead Craft Instructor for the department may appoint delegates. Delegates are elected (or appointed) in November and assume duties on January 1.

Governing body decisions Part VI line 7B

Faculty advisor(s) oversee the spending of and charging to the annual budget. Faculty advisor(s) have the authorization to sign contracts that the executive council members negotiate. Dues allocated within the the organizations budget and other receipts and disbursements of funds is under the direction of the student council and the Student Services Administrator. Faculty advisor(s) retain a veto of all decisions of the judicial review board. The Student Services Administrator and the Director, Education & Workforce Development have the final verdict if the veto is overriden by unanimous vote of the judicial committee. Proposed amendments to the bylaws of the organization are only added to the current bylaws pending the approval and signature of the Student Services Administrator and the Director, Education & Workforce Development.

Form 990 governing body review Part VI line 11

Form 990 is reviewed by the preparer with the Student Services Administrator and Director, Education & Workforce Development prior to presenting it to the treasurer for signature. All current officers are invited to attend the review. The treasurer is required to attend the review.

CEO executive director top management comp Part VI line 15A

The organization maintains a policy of paying no compensation for the top management official.

Other officer or key employee compensation Part VI line 15B

The organization maintains a policy of no compensation for all officers.

Form 990 availability to public Part VI line 18

The organization makes its governing documents available for public inspection upon request. The documents are available to view at the business address or may be mailed, if requested.

Governing documents etc available to public Part VI line 19

Governming documents, etc., are available to public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Apprentice School Student Assoc
EIN
54-0738402
Address
3101 WASHINGTON AVE, Newport News, VA 23607

Signing Officer

Name
Johnathan Walker
Title
Treasurer
Phone
7573802000
Signed
2022-04-19
Discuss with paid preparer
Yes

Organization Details

Formed
1964
Legal Domicile
Va
Voting Board Members
658
Independent Board Members
0
Employees
0
Volunteers
250

Preparer

Firm
Debra Sink & Associates LLC
Address
9286 Warwick Blvd Ste 1D, Newport News, VA 23607
Preparer
Debra Sink CPA
Phone
7572442850
Supplemental Narrative

Additional Explanations

General explanation attachment

For tax purposes, Newport News Shipbuilding and the Apprentice School Student Association are unrelated in that the Apprentice School Student Association (an unincorporated non-profit association) and Newport News Shipbuilding have none of the following legal relationships - it is neither a parent, subsidiary, brother/sister, or supporting organization as defined within the Internal Revenue Code in section 509(a)(3).

Raw XML Appendix303 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/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership in the organization includes all students in the Newport News Apprentice School at Newport News Shipbuilding - a division of Huntington Ingalls Incorporated (54-0318880). An apprentice becomes a member at the time of his/her enrollment and remains a member until completion or termination of his/her apprenticeship. All members are required to pay dues. In 2021, there were approximately 783 members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The president, vice, president, secretary, and treasurer serve during one fiscal year and are elected annually, at large. The annual election is held by the end of August. Newly elected officers assume office on January 1 of the next year. All members of the organization are given an opportunity to vote in the annual election. The executive council is composed of the elected officers and committee chairpersons. Committee chairpersonas are appointed by the president and confirmed by a majority vote of the student council. The student council is composed of delegates from each department in which apprentices are trained. The delegates are elected by popular vote within their respective departments. Each department has one delegate for every ten apprentices. If the allotted seats per department are not filled by the election process, the Lead Craft Instructor for the department may appoint delegates. Delegates are elected (or appointed) in November and assume duties on January 1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Faculty advisor(s) oversee the spending of and charging to the annual budget. Faculty advisor(s) have the authorization to sign contracts that the executive council members negotiate. Dues allocated within the the organizations budget and other receipts and disbursements of funds is under the direction of the student council and the Student Services Administrator. Faculty advisor(s) retain a veto of all decisions of the judicial review board. The Student Services Administrator and the Director, Education & Workforce Development have the final verdict if the veto is overriden by unanimous vote of the judicial committee. Proposed amendments to the bylaws of the organization are only added to the current bylaws pending the approval and signature of the Student Services Administrator and the Director, Education & Workforce Development.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is reviewed by the preparer with the Student Services Administrator and Director, Education & Workforce Development prior to presenting it to the treasurer for signature. All current officers are invited to attend the review. The treasurer is required to attend the review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization maintains a policy of paying no compensation for the top management official.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization maintains a policy of no compensation for all officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization makes its governing documents available for public inspection upon request. The documents are available to view at the business address or may be mailed, if requested.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Governming documents, etc., are available to public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8For tax purposes, Newport News Shipbuilding and the Apprentice School Student Association are unrelated in that the Apprentice School Student Association (an unincorporated non-profit association) and Newport News Shipbuilding have none of the following legal relationships - it is neither a parent, subsidiary, brother/sister, or supporting organization as defined within the Internal Revenue Code in section 509(a)(3).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0345404
IRS990/TotalAssetsEOYAmt0457858
IRS990/TotalAssetsGrp/BOYAmt0345404
IRS990/TotalAssetsGrp/EOYAmt0457858
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0749573
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0665010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0665010
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0345404
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0457858
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0665010
IRS990/TotalProgramServiceRevenueAmt026571
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt027891
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0777464
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0345404
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0457858
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0658
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHNATHAN WALKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07573802000
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0APPRENTICE SCHOOL STUDENT ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0APPR
ReturnHeader/Filer/EIN0540738402
ReturnHeader/Filer/USAddress/AddressLine1Txt03101 WASHINGTON AVE
ReturnHeader/Filer/USAddress/CityNm0Newport News
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd023607
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0824731874
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Debra Sink & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09286 Warwick Blvd Ste 1D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Newport News
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd023607
ReturnHeader/PreparerPersonGrp/PhoneNum07572442850
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Debra Sink CPA
ReturnHeader/ReturnTs02022-10-25T15:50:51-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHNATHAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WALKER
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.00$4.27$9.53$8.95$0.58
2023Summary only. Only limited summary data is available for this year.$3.69$0.00$3.69$8.10$8.56$0.46
2022Summary only. Only limited summary data is available for this year.$4.15$0.00$4.15$8.08$8.50$0.42
2021Detailed filing. Detailed filing data is available for this year.$4.58$0.00$4.58$7.77$6.65$1.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.00$3.45$8.20$6.85$1.35
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.00$2.10$9.66$9.65$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.01$2.08$8.07$9.09$1.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.00$3.11$7.56$8.21$0.64
2016Summary only. Only limited summary data is available for this year.$3.75$0.00$3.75$7.66$6.67$0.99
2015Summary only. Only limited summary data is available for this year.$2.76$0.00$2.76$7.71$7.32$0.39
2014Summary only. Only limited summary data is available for this year.$2.37$0.00$2.37$7.51$7.73$0.22
2013Summary only. Only limited summary data is available for this year.$2.58$0.00$2.58$6.69$6.58$0.11
2012Summary only. Only limited summary data is available for this year.$2.50$0.03$2.47$5.68$5.94$0.26
2011Summary only. Only limited summary data is available for this year.$2.74$0.02$2.73$5.51$3.84$1.66
2010Summary only. Only limited summary data is available for this year.$1.20$0.01$1.19$4.69$4.02$0.67