Civic Intelligence

Charleston Joint Apprenticeship Local #399 Jac

EIN 57-0792612 • 501(c)5 • North Charleston, SC

Profile

To provide instruction & training in the sheet metal trade.

5453 Paulson StreetNorth Charleston, SC 29406

n/a

Siviq Scores

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

Liabilities / Assets

75th percentile

0.01x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.02x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-12%

Higher net margin than 23% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

30th percentile

-5.9%

Faster asset growth than 30% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

17%

Faster revenue growth than 82% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$360,110

Down $22,754 (-5.9%) from 2023

Liabilities

Up

$5,385

Up $2,936 (+120%) from 2023

Net Assets

Down

$354,725

Down $25,690 (-6.8%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin23rd percentile

Revenue

Up

$329,753

Up $47,265 (+17%) from 2023

Expenses

Up

$368,627

Up $103,791 (+39%) from 2023

Net Income

Down

-$38,874

Down $56,526 (-320%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$800K$600K$400K$200K$0Assets 2011: $376,415Liabilities 2011: $131,627Net Assets 2011: $244,7882011Assets 2012: $416,576Liabilities 2012: $116,339Net Assets 2012: $300,2372012Assets 2013: $468,274Liabilities 2013: $99,297Net Assets 2013: $368,9772013Assets 2014: $779,055Liabilities 2014: $79,384Net Assets 2014: $699,6712014Assets 2015: $614,072Liabilities 2015: $66,050Net Assets 2015: $548,0222015Assets 2016: $522,184Liabilities 2016: $57,314Net Assets 2016: $464,8702016Assets 2017: $567,573Liabilities 2017: $44,949Net Assets 2017: $522,6242017Assets 2018: $516,423Liabilities 2018: $34,499Net Assets 2018: $481,9242018Assets 2019: $447,264Liabilities 2019: $24,041Net Assets 2019: $423,2232019Assets 2020: $420,561Liabilities 2020: $9,026Net Assets 2020: $411,5352020Assets 2021: $401,090Liabilities 2021: $2,549Net Assets 2021: $398,5412021Assets 2022: $343,884Liabilities 2022: $2,886Net Assets 2022: $340,9982022Assets 2023: $382,864Liabilities 2023: $2,449Net Assets 2023: $380,4152023Assets 2024: $360,110Liabilities 2024: $5,385Net Assets 2024: $354,7252024

Highlighted filing

2024

Assets$360,110
Liabilities$5,385
Net Assets$354,725
Open 2024 Filing

Operations Trend

Revenue Growth82nd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $117,171Expenses 2011: $113,010Net Income 2011: $4,1612011Expenses 2012: $151,5142012Revenue 2013: $188,455Expenses 2013: $133,935Net Income 2013: $54,5202013Revenue 2014: $485,718Expenses 2014: $166,192Net Income 2014: $319,5262014Revenue 2015: $163,709Expenses 2015: $306,324Net Income 2015: -$142,6152015Revenue 2016: $175,014Expenses 2016: $263,290Net Income 2016: -$88,2762016Revenue 2017: $242,930Expenses 2017: $211,258Net Income 2017: $31,6722017Revenue 2018: $256,908Expenses 2018: $269,637Net Income 2018: -$12,7292018Revenue 2019: $181,384Expenses 2019: $276,717Net Income 2019: -$95,3332019Revenue 2020: $167,000Expenses 2020: $201,830Net Income 2020: -$34,8302020Revenue 2021: $201,311Expenses 2021: $219,496Net Income 2021: -$18,1852021Revenue 2022: $181,155Expenses 2022: $238,752Net Income 2022: -$57,5972022Revenue 2023: $282,488Expenses 2023: $264,836Net Income 2023: $17,6522023Revenue 2024: $329,753Expenses 2024: $368,627Net Income 2024: -$38,8742024

Highlighted filing

2024

Revenue$329,753
Expenses$368,627
Net Income-$38,874
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$360,110
Liabilities
$5,385
Net assets
$354,725
Revenue
$329,753
Expenses
$368,627
Net income
-$38,874
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$0.05$3.55$3.30$3.69$0.39
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.02$3.80$2.82$2.65$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$0.03$3.41$1.81$2.39$0.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.01$0.03$3.99$2.01$2.19$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.21$0.09$4.12$1.67$2.02$0.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.47$0.24$4.23$1.81$2.77$0.95
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.16$0.34$4.82$2.57$2.70$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.68$0.45$5.23$2.43$2.11$0.32
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.22$0.57$4.65$1.75$2.63$0.88
2015Detailed filing. Detailed filing data is available for this year.$6.14$0.66$5.48$1.64$3.06$1.43
2014Detailed filing. Detailed filing data is available for this year.$7.79$0.79$7.00$4.86$1.66$3.20
2013Detailed filing. Detailed filing data is available for this year.$4.68$0.99$3.69$1.88$1.34$0.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.17$1.16$3.00$1.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$1.32$2.45$1.17$1.13$0.04
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$282,488
Mission and Program Overview

Mission

To provide instruction & training in the sheet metal trade.

The organization's exempt purpose is to provide instruction and training in the sheet metal craft

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$196,970$204,305▲ $7,335
Land, Buildings, and Equipment, Net$142,254$136,521▼ $5,733
Cash and Non-Interest-Bearing Accounts$3,975$41,353▲ $37,378
Total Assets$343,884$382,864▲ $38,980
Other Assets Total$685$685→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,886$2,449▼ $437
Total Liabilities$2,886$2,449▼ $437
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$340,998$380,415▲ $39,417
Total Net Assets Fund Balance$340,998$380,415▲ $39,417
Total Liabilities and Net Assets / Fund Balance$343,884$382,864▲ $38,980

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$135,981$77,636$213,617
Equipment$540$68,384$68,924
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jeff GriffenChairman
Dan StruenseeTrustee
James C HallTrustee
Joey PaulTrustee
Justin WingardTrustee
Terry StewartTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$262,657
Investment Income
$3,990
Other Revenue
$15,841
Change in Net Assets
$17,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$135,433
Salaries, Compensation, and Employee Benefits$129,403
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$89,538
Pension Plan Contributions---$22,690
All Other Expenses---$17,291
Occupancy---$16,800
Insurance---$16,351
Fees for Services Accounting---$14,965
Conferences and Meetings---$9,490
Fees for Services Other---$9,000
Other Employee Benefits---$8,994
Payroll Taxes---$8,181
Depreciation Depletion---$6,273
Other Expenses---$4,954
Office Expenses---$4,519
Interest---$58
Total Functional Expenses$0$0$0$264,836
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 8B

“The Organization is operated by a joint Board of Trustees. There are no sub committees or similar type of group.”

Form 990, Part VI, Section B, line 11B

“Form 990 is presented to the Board of Trustees for review. The return is reviewed and accepted. Any changes are made prior to filing.”

Form 990, Part VI, Section B, line 12C

“The Organization reviews it's conflict of interest policy on a regular basis, and requires Trustees to acknowledge their adherence to policy guidelines”

Form 990, Part VI, Section C, line 19

“The Organization makes its financial statemnents and governing documents available to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
Charleston Joint Apprenticeship
EIN
57-0792612
Phone
8435544418
Address
5453 PAULSON STREET, NORTH CHARLESTON, SC 29406

Signing Officer

Name
James C Hall
Title
Trustee
Phone
8435544418
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James C Hall
Formed
1986
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
0
Employees
12
Volunteers
0

Preparer

Firm
Steven D Eisenberg CPA Pa
Address
7700 CONGRESS AVENUE STE 1128, BOCA RATON, FL 33487
Preparer
Steven D Eisenberg
Phone
9548469490
Raw XML Appendix364 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02886
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02449
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0The organization's exempt purpose is to provide instruction and training in the sheet metal craft
IRS990/AllOtherExpensesGrp/TotalAmt017291
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0James C Hall
IRS990/BooksInCareOfDetail/PhoneNum08435544418
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05453 Paulson Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Charleston
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029406
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt03975
IRS990/CashNonInterestBearingGrp/EOYAmt041353
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt09490
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03990
IRS990/CYOtherExpensesAmt0135433
IRS990/CYOtherRevenueAmt015841
IRS990/CYProgramServiceRevenueAmt0262657
IRS990/CYRevenuesLessExpensesAmt017652
IRS990/CYSalariesCompEmpBnftPaidAmt0129403
IRS990/CYTotalExpensesAmt0264836
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0282488
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt06273
IRS990/Desc0Training of apprentices
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt014965
IRS990/FeesForServicesOtherGrp/TotalAmt09000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Jeff Griffen
IRS990/Form990PartVIISectionAGrp/PersonNm1James C Hall
IRS990/Form990PartVIISectionAGrp/PersonNm2Justin Wingard
IRS990/Form990PartVIISectionAGrp/PersonNm3Terry Stewart
IRS990/Form990PartVIISectionAGrp/PersonNm4Dan Struensee
IRS990/Form990PartVIISectionAGrp/PersonNm5Joey Paul
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01986
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0282488
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt016351
IRS990/InterestGrp/TotalAmt058
IRS990/InvestmentIncomeGrp/ExclusionAmt03990
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03990
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0196970
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0204305
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0146020
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0142254
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0136521
IRS990/LandBldgEquipCostOrOtherBssAmt0282541
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To provide instruction & training in the sheet metal trade.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0340998
IRS990/NetAssetsOrFundBalancesEOYAmt0380415
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt021765
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0340998
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0380415
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt016800
IRS990/OfficeExpensesGrp/TotalAmt04519
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0685
IRS990/OtherAssetsTotalGrp/EOYAmt0685
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08994
IRS990/OtherExpensesGrp/Desc0Training Supplies
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Repairs
IRS990/OtherExpensesGrp/Desc3Automobile
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IRS990/OtherExpensesGrp/TotalAmt110446
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IRS990/OtherRevenueMiscGrp/Desc0Reimbursements
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015841
IRS990/OtherRevenueTotalAmt015841
IRS990/OtherSalariesAndWagesGrp/TotalAmt089538
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt08181
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0James C Hall
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt0113483
IRS990/PYOtherRevenueAmt00
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IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0540
IRS990ScheduleD/EquipmentGrp/DepreciationAmt068384
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068924
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0136521
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Organization does not award scholarships or provide financial assistance.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization is operated by a joint Board of Trustees. There are no sub committees or similar type of group.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is presented to the Board of Trustees for review. The return is reviewed and accepted. Any changes are made prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization reviews it's conflict of interest policy on a regular basis, and requires Trustees to acknowledge their adherence to policy guidelines
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization makes its financial statemnents and governing documents available to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Sheet Metal Workers International Association Local #399
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ReasonableCauseExplanation/ExplanationTxt0This firm was engaged by the above referenced Organization to perform the 2023 year end audit and filing the Organization's annual tax filing, form 900. The Organization's tax year is January through December. Relying on that information, this firm proceeded to file form 8868, Extension of Time to file. Accordingly, the original due date would have been May 15, 2024. That date was extended by our filing of form 8868 to November 15, 2024.On September 25, 2024, the State of South Carolina was impacted by Hurricane Helene. Subsequently, on October 1, 2024, the Internal Revenue Service announced filing relief (SC-2024-08, October 1, 2024) for those taxpayers affected by Hurricane Helene. The relief further extended the filing due date for federal tax forms including form 990 until May 1, 2025. Taking into consideration the Organization is domicled in the State of South Carolina and further, the Organization retained the services of a Certified Public Accountant, who is located in the State of Florida and who has the necessary records and documents for filing the return, resides in Florida and is also covered under the extended filing date of May 1, 2025 (FL-2024-10, October 11, 2024) which also further extends to this Organization.Consequently, the above-referenced Organization respectfully request relief for any penalty that may arise as a result from the filing form 990.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0James C Hall
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum08435544418
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHARLESTON JOINT APPRENTICESHIP
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL #399 JAC
ReturnHeader/Filer/BusinessNameControlTxt0CHAR
ReturnHeader/Filer/EIN0570792612
ReturnHeader/Filer/PhoneNum08435544418
ReturnHeader/Filer/USAddress/AddressLine1Txt05453 PAULSON STREET
ReturnHeader/Filer/USAddress/CityNm0NORTH CHARLESTON
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ReturnHeader/Filer/USAddress/ZIPCd029406
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650140643
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN D EISENBERG CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07700 CONGRESS AVENUE STE 1128
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOCA RATON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033487
ReturnHeader/PreparerPersonGrp/PhoneNum09548469490
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D EISENBERG
ReturnHeader/ReturnTs02025-05-01T20:08:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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