Civic Intelligence

Charleston Joint Apprenticeship Local #399 Jac

990 • Fiscal year 2024 • EIN 57-0792612

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 17, 2025

Organization Profilen/a
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

73rd percentile

0.01x

Higher debt load relative to assets than 73% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.02x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

68th percentile

$6,750

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

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

Asset Growth

27th percentile

-5.9%

Faster asset growth than 27% of similar nonprofits.

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

Revenue Growth

78th percentile

17%

Faster revenue growth than 78% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$360,110

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

Net Assets

Down

$354,725

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

Liabilities

Up

$5,385

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

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin20th 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

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

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

2024

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

Operations Trend

Revenue Growth78th percentile

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

2024

Revenue$329,753
Expenses$368,627
Net Income-$38,874
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$329,753
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$204,305$201,184▼ $3,121
Land, Buildings, and Equipment, Net$136,521$136,268▼ $253
Cash and Non-Interest-Bearing Accounts$41,353$21,973▼ $19,380
Total Assets$382,864$360,110▼ $22,754
Other Assets Total$685$685→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,449$5,385▲ $2,936
Total Liabilities$2,449$5,385▲ $2,936
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$380,415$354,725▼ $25,690
Total Net Assets Fund Balance$380,415$354,725▼ $25,690
Total Liabilities and Net Assets / Fund Balance$382,864$360,110▼ $22,754

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$73,826$67,629$141,455
Equipment$31,442$84,453$115,895
Land$31,000-$31,000
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michael FranksTrusteePT$6,750$6,750

Board Members and Trustees

NameTitle
Jeff GriffenChairman
Christopher WhatleyTrustee
Dan StruenseeTrustee
Joey PaulTrustee
Terry StewartTrustee
Justin WingardRecording Secretary
James C HallSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$311,268
Investment Income
$13,694
Other Revenue
$4,791
Change in Net Assets
$-38,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$214,897
Other Expenses$153,730
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$145,989
Pension Plan Contributions---$34,190
Fees for Services Other---$22,550
All Other Expenses---$18,310
Occupancy---$18,200
Insurance---$17,717
Other Employee Benefits---$16,100
Payroll Taxes---$11,868
Office Expenses---$8,805
Other Expenses---$6,817
Current Officers, Directors, Trustees, and Key Employees---$6,750
Depreciation Depletion---$6,536
Conferences and Meetings---$2,837
Interest---$261
Total Functional Expenses$0$0$0$368,627
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
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James C Hall
Formed
1986
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
0
Employees
6
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 Appendix377 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/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
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SMART International Association Local #399
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0570275684
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (c) 5
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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
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IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt022550
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Sheet Metal Workers International Association Local #399
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0L
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0382864
IRS990/TotalAssetsEOYAmt0360110
IRS990/TotalAssetsGrp/BOYAmt0382864
IRS990/TotalAssetsGrp/EOYAmt0360110
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt06
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0311268
IRS990/TotalReportableCompFromOrgAmt06750
IRS990/TotalRevenueGrp/ExclusionAmt013694
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0316059
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0329753
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0382864
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IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0NORTH CHARLESTON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029406
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0James C Hall
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum08435544418
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
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/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650140643
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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/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D EISENBERG
ReturnHeader/ReturnTs02025-11-17T15:35:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

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
2024Detailed filing. Detailed filing data is available for this year.$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