Civic Intelligence

Charleston Joint Apprenticeship Local #399 Jac

990 • Fiscal year 2019 • EIN 57-0792612

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 06, 2020

5453 Paulson StreetNorth Charleston, SC 29406

(843) 554-4418

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.05x

Higher debt load relative to assets than 83% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

0.13x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Net Margin

3rd percentile

-53%

Higher net margin than 3% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

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.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Asset Growth

15th percentile

-13%

Faster asset growth than 15% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

7th percentile

-29%

Faster revenue growth than 7% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$447,264

Down $69,159 (-13%) from 2018

Net Assets

Down

$423,223

Down $58,701 (-12%) from 2018

Liabilities

Down

$24,041

Down $10,458 (-30%) from 2018

Revenue

Down

$181,384

Down $75,524 (-29%) from 2018

Expenses

Up

$276,717

Up $7,080 (+2.6%) from 2018

Net Income

Down

-$95,333

Down $82,604 (-649%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$447,264
Liabilities$24,041
Net Assets$423,223

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$181,384
Expenses$276,717
Net Income-$95,333
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 6, 2020
Return Version
2019v5.1
Gross Receipts
$181,384
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$248,715$268,936▲ $20,221
Land, Buildings, and Equipment, Net$175,747$158,116▼ $17,631
Cash and Non-Interest-Bearing Accounts$91,276$19,527▼ $71,749
Total Assets$516,423$447,264▼ $69,159
Other Assets Total$685$685→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$31,677$21,465▼ $10,212
Accounts Payable and Accrued Expenses$2,822$2,576▼ $246
Total Liabilities$34,499$24,041▼ $10,458
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$481,924$423,223▼ $58,701
Total Net Assets Fund Balance$481,924$423,223▼ $58,701
Total Liabilities and Net Assets / Fund Balance$516,423$447,264▼ $69,159

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$95,042$46,414$141,456
Equipment$31,589$69,536$101,125
Land$31,000-$31,000
Other Land Buildings$485$15,799$16,284
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lewis CaswellChairman
Anthony MorelliTrustee
Frank DoverTrustee
James C HallTrustee
Joey PaulTrustee
Kenneth KubischkeTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$162,396
Investment Income
$18,988
Other Revenue
$0
Change in Net Assets
$-95,333

Audited Revenue Reconciliation

Revenue per Audited Statements
$181,384
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$36,632
Total Revenue per Audited Statements
$218,016
Total Revenue per Form 990
$181,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,303
Salaries, Compensation, and Employee Benefits$136,414
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$94,932
Pension Plan Contributions---$23,025
Conferences and Meetings---$18,031
Depreciation Depletion---$17,631
Fees for Services Accounting---$14,669
Occupancy---$14,000
All Other Expenses---$9,804
Payroll Taxes---$9,303
Other Employee Benefits---$9,154
Fees for Services Other---$6,800
Other Expenses---$4,491
Office Expenses---$3,575
Insurance---$3,282
Interest---$2,702
Total Functional Expenses$0$0$0$276,717

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$276,717
Total Expenses per Audited Statements$276,717
Total Expenses per Form 990$276,717
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
Yes
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
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
2020-10-06
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
10
Volunteers
0

Preparer

Firm
Steven D Eisenberg CPA Pa
Address
13790 NW 4 STREET 100, SUNRISE, FL 33325
Preparer
Steven D Eisenberg
Phone
9548469490
Supplemental Narrative

Additional Explanations

Page XII, 2(C)

The Board of Trustees are responsible for the oversioght of the audit. There has been no change in this process.

Raw XML Appendix388 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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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/ExplanationTxt4The Board of Trustees are responsible for the oversioght of the audit. There has been no change in this process.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Page XII, 2(c)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SMART International Association Local #399
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0570275684
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (c) 5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Act as bargaining agent on behalf of its members
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05453 Paulson Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Charleston
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029406
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt014000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt16800
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Sheet Metal Workers International Association Local #399
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Sheet Metal Workers International Association Local #399
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1M
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0516423
IRS990/TotalAssetsEOYAmt0447264
IRS990/TotalAssetsGrp/BOYAmt0516423
IRS990/TotalAssetsGrp/EOYAmt0447264
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0276717
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034499
IRS990/TotalLiabilitiesEOYAmt024041
IRS990/TotalLiabilitiesGrp/BOYAmt034499
IRS990/TotalLiabilitiesGrp/EOYAmt024041
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0481924
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0423223
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0162396
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt018988
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0162396
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0181384
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0516423
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0447264
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05453 PAULSON STREET
IRS990/USAddress/CityNm0NORTH CHARLESTON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029406
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0James C Hall
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum08435544418
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-06
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
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029406
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId098A4FC80CBC72430DE97F64CA63BA7A6CE97FF12
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId098A4FC80CBC72430DE97F64CA63BA7A6CE97FF12
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.0.172.45
ReturnHeader/FilingSecurityInformation/IPDt02020-10-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm011:49:14
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650140643
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN D EISENBERG CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013790 NW 4 STREET 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SUNRISE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033325
ReturnHeader/PreparerPersonGrp/PhoneNum09548469490
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D EISENBERG
ReturnHeader/ReturnTs02020-10-10T11:04:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2019Detailed filing. Detailed filing data is available for this year.$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