Civic Intelligence

Sheet Metal Workers Local 100 Apprenticeship Fund

EIN 54-1541716 • 501(c)5 • Vinton, VA

Profile

Labor/mgmt apprenticeship

P O Box 339Vinton, VA 24179-0339

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

4th percentile

-77%

Higher net margin than 4% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

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.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

31st percentile

-6.3%

Faster asset growth than 31% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

12%

Faster revenue growth than 75% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$200,008

Down $13,510 (-6.3%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$200,008

Down $13,510 (-6.3%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin4th percentile

Revenue

Up

$17,571

Up $1,911 (+12%) from 2024

Expenses

Down

$31,081

Down $2,725 (-8.1%) from 2024

Net Income

Up

-$13,510

Up $4,636 (+26%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2012: $146,942Liabilities 2012: $02012Assets 2013: $150,309Liabilities 2013: $02013Assets 2014: $152,482Liabilities 2014: $02014Assets 2015: $149,764Liabilities 2015: $02015Assets 2016: $155,502Liabilities 2016: $02016Assets 2017: $164,817Liabilities 2017: $02017Assets 2018: $168,273Liabilities 2018: $02018Assets 2019: $251,091Liabilities 2019: $0Net Assets 2019: $251,0912019Assets 2020: $248,705Liabilities 2020: $0Net Assets 2020: $248,7052020Assets 2021: $244,739Liabilities 2021: $0Net Assets 2021: $244,7392021Assets 2022: $239,384Liabilities 2022: $0Net Assets 2022: $239,3842022Assets 2023: $231,664Liabilities 2023: $0Net Assets 2023: $231,6642023Assets 2024: $213,518Liabilities 2024: $0Net Assets 2024: $213,5182024Assets 2025: $200,008Net Assets 2025: $200,0082025

Highlighted filing

2025

Assets$200,008
Liabilities-
Net Assets$200,008
Open 2025 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $25,938Expenses 2012: $26,631Net Income 2012: -$6932012Revenue 2013: $31,709Expenses 2013: $28,342Net Income 2013: $3,3672013Revenue 2014: $31,645Expenses 2014: $29,472Net Income 2014: $2,1732014Revenue 2015: $27,335Expenses 2015: $30,053Net Income 2015: -$2,7182015Revenue 2016: $33,065Expenses 2016: $27,327Net Income 2016: $5,7382016Revenue 2017: $36,798Expenses 2017: $27,483Net Income 2017: $9,3152017Revenue 2018: $30,496Expenses 2018: $27,040Net Income 2018: $3,4562018Revenue 2019: $111,778Expenses 2019: $28,960Net Income 2019: $82,8182019Revenue 2020: $23,990Expenses 2020: $26,376Net Income 2020: -$2,3862020Revenue 2021: $26,051Expenses 2021: $30,017Net Income 2021: -$3,9662021Revenue 2022: $23,701Expenses 2022: $29,056Net Income 2022: -$5,3552022Revenue 2023: $20,484Expenses 2023: $28,204Net Income 2023: -$7,7202023Revenue 2024: $15,660Expenses 2024: $33,806Net Income 2024: -$18,1462024Revenue 2025: $17,571Expenses 2025: $31,081Net Income 2025: -$13,5102025

Highlighted filing

2025

Revenue$17,571
Expenses$31,081
Net Income-$13,510
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$200,008
Liabilities
-
Net assets
$200,008
Revenue
$17,571
Expenses
$31,081
Net income
-$13,510
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.00$2.00$0.18$0.31$0.14
2024Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$0.16$0.34$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.32$0.00$2.32$0.20$0.28$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.39$0.00$2.39$0.24$0.29$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$0.26$0.30$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.49$0.00$2.49$0.24$0.26$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$1.12$0.29$0.83
2018Summary only. Only limited summary data is available for this year.$1.68$0.00$0.30$0.27$0.03
2017Summary only. Only limited summary data is available for this year.$1.65$0.00$0.37$0.27$0.09
2016Summary only. Only limited summary data is available for this year.$1.56$0.00$0.33$0.27$0.06
2015Summary only. Only limited summary data is available for this year.$1.50$0.00$0.27$0.30$0.03
2014Summary only. Only limited summary data is available for this year.$1.52$0.00$0.32$0.29$0.02
2013Summary only. Only limited summary data is available for this year.$1.50$0.00$0.32$0.28$0.03
2012Summary only. Only limited summary data is available for this year.$1.47$0.00$0.26$0.27$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 2, 2025
Return Version
2024v5.2
Gross Receipts
$18,090
Mission and Program Overview

Mission

Labor/mgmt apprenticeship

Program Services

DescriptionGrantsExpenses
TRAIN APPRENTICE SHEET METAL WORKERS--
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
THOMAS HOGANTrustee-$0--
KARL B JENNINGSTrustee-$0--
MICHAEL COLLINSTrustee-$0--
WILLIAM ALLENAgentPT$0--
Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 100 Apprenticeship Fund
EIN
54-1541716
Address
P O BOX 339, VINTON, VA 24179-0339

Signing Officer

Name
William Allen
Title
Agent
Signed
2025-10-02
Discuss with paid preparer
Yes

Preparer

Firm
Kennett & Kennett Pc
Address
6244 PETERS CREEK RD, ROANOKE, VA 24019
Preparer
Michael W Gray
Phone
5403622727
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8, Other Revenue

“RENTAL INCOME 50”

Form 990-EZ, Part I, Line 16, Other Expenses

“Depreciation 2,640”

Form 990-EZ, Part I, Line 16, Other Expenses

“OFFICE EXPENSE 526”

Form 990-EZ, Part I, Line 16, Other Expenses

“Training instructor 8,742”

Form 990-EZ, Part I, Line 16, Other Expenses

“BANK FEES 175”

Form 990-EZ, Part I, Line 16, Other Expenses

“TRAINING EXPENSES 190”

Form 990-EZ, Part II, Line 24, Other Assets

“EMPLOYER ASSESSMENTS RECEIVABLE Beginning of year 1,032, End of year 2,301”

Raw XML Appendix115 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/BenefitsPaidToOrForMembersAmt058
IRS990EZ/BooksInCareOfDetail/PersonNm0WILLIAM ALLEN
IRS990EZ/BooksInCareOfDetail/PhoneNum07578168132
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 339
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0VINTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0241790339
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0140048
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0121847
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt0519
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-13510
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01325
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0213518
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0200008
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-519
IRS990EZ/GrossReceiptsAmt018090
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0600
IRS990EZ/LandAndBuildingsGrp/BOYAmt072438
IRS990EZ/LandAndBuildingsGrp/EOYAmt075860
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt017440
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0213518
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0200008
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0213518
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0200008
IRS990EZ/OccupancyRentUtltsAndMaintAmt017425
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3008.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0THOMAS HOGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KARL B JENNINGS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICHAEL COLLINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WILLIAM ALLEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3AGENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01032
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02301
IRS990EZ/OtherExpensesTotalAmt012273
IRS990EZ/OtherRevenueTotalAmt050
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0LABOR/MGMT APPRENTICESHIP
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TRAIN APPRENTICE SHEET METAL WORKERS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt031081
IRS990EZ/TotalRevenueAmt017571
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RENTAL INCOME 50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation 2,640
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICE EXPENSE 526
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRAINING INSTRUCTOR 8,742
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK FEES 175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRAINING EXPENSES 190
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EMPLOYER ASSESSMENTS RECEIVABLE Beginning of year 1,032, End of year 2,301
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8, Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part II, Line 24, Other Assets
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM ALLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0AGENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 100 APPRENTICESHIP FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0541541716
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 339
ReturnHeader/Filer/USAddress/CityNm0VINTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd0241790339
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541174777
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENNETT & KENNETT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06244 PETERS CREEK RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROANOKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd024019
ReturnHeader/PreparerPersonGrp/PhoneNum05403622727
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL W GRAY
ReturnHeader/ReturnTs02025-10-02T03:56:41-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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