Civic Intelligence

Atlanta Iron Workers Joint Apprenticeship Committee

990 • Fiscal year 2023 • EIN 58-0943709

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 15, 2024

114 Selig Drive SWAtlanta, GA 30336

(404) 505-0405

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.00x

Higher debt load relative to revenue than 38% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

8th percentile

-16%

Higher net margin than 8% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Asset Growth

16th percentile

-4.5%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

31st percentile

-0.5%

Faster revenue growth than 31% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$2,540,397

Down $120,966 (-4.5%) from 2022

Net Assets

Down

$2,537,702

Down $119,586 (-4.5%) from 2022

Liabilities

Down

$2,695

Down $1,380 (-34%) from 2022

Revenue

Down

$551,951

Down $2,945 (-0.5%) from 2022

Expenses

Up

$638,394

Up $10,464 (+1.7%) from 2022

Net Income

Down

-$86,443

Down $13,409 (-18%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,364,815Liabilities 2011: $9,691Net Assets 2011: $1,355,1242011Assets 2012: $1,467,372Liabilities 2012: $612Net Assets 2012: $1,466,7602012Assets 2013: $1,455,943Liabilities 2013: $0Net Assets 2013: $1,455,9432013Assets 2014: $1,608,875Liabilities 2014: $5,998Net Assets 2014: $1,602,8772014Assets 2015: $1,703,042Liabilities 2015: $357Net Assets 2015: $1,702,6852015Assets 2016: $1,886,492Liabilities 2016: $0Net Assets 2016: $1,886,4922016Assets 2018: $2,646,246Liabilities 2018: $0Net Assets 2018: $2,646,2462018Assets 2019: $2,821,959Liabilities 2019: $0Net Assets 2019: $2,821,9592019Assets 2020: $2,598,928Liabilities 2020: $0Net Assets 2020: $2,598,9282020Assets 2021: $2,743,304Liabilities 2021: $66,923Net Assets 2021: $2,676,3812021Assets 2022: $2,661,363Liabilities 2022: $4,075Net Assets 2022: $2,657,2882022Assets 2023: $2,540,397Liabilities 2023: $2,695Net Assets 2023: $2,537,7022023Assets 2024: $2,630,563Liabilities 2024: $2,972Net Assets 2024: $2,627,5912024Assets 2025: $2,521,464Liabilities 2025: $10,573Net Assets 2025: $2,510,8912025

Highlighted filing

2023

Assets$2,540,397
Liabilities$2,695
Net Assets$2,537,702

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $339,9462011Expenses 2012: $307,2952012Expenses 2013: $310,1012013Revenue 2014: $500,932Expenses 2014: $353,998Net Income 2014: $146,9342014Revenue 2015: $573,522Expenses 2015: $473,714Net Income 2015: $99,8082015Revenue 2016: $661,671Expenses 2016: $477,864Net Income 2016: $183,8072016Revenue 2018: $864,789Expenses 2018: $524,860Net Income 2018: $339,9292018Revenue 2019: $788,181Expenses 2019: $612,468Net Income 2019: $175,7132019Revenue 2020: $479,529Expenses 2020: $702,560Net Income 2020: -$223,0312020Revenue 2021: $646,876Expenses 2021: $569,423Net Income 2021: $77,4532021Revenue 2022: $554,896Expenses 2022: $627,930Net Income 2022: -$73,0342022Revenue 2023: $551,951Expenses 2023: $638,394Net Income 2023: -$86,4432023Revenue 2024: $704,522Expenses 2024: $627,525Net Income 2024: $76,9972024Revenue 2025: $571,767Expenses 2025: $726,901Net Income 2025: -$155,1342025

Highlighted filing

2023

Revenue$551,951
Expenses$638,394
Net Income-$86,443
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 15, 2024
Return Version
2022v5.0
Gross Receipts
$551,951
Mission and Program Overview

Mission

To provide instruction & training in the Ironworking trade.

Trained apprentices in the Ironworking trade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,190,335$1,117,896▼ $72,439
Savings and Temporary Cash Investments$835,874$1,112,592▲ $276,718
Cash and Non-Interest-Bearing Accounts$581,563$220,868▼ $360,695
Accounts Receivable$41,234$74,491▲ $33,257
Total Assets$2,661,363$2,540,397▼ $120,966
Other Assets Total$12,357$14,550▲ $2,193
Liabilities
Accounts Payable and Accrued Expenses$4,075$2,695▼ $1,380
Total Liabilities$4,075$2,695▼ $1,380
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,657,288$2,537,702▼ $119,586
Total Net Assets Fund Balance$2,657,288$2,537,702▼ $119,586
Total Liabilities and Net Assets / Fund Balance$2,661,363$2,540,397▼ $120,966

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$874,644$767,449$1,642,093
Equipment$78,183$437,967$516,150
Land$165,069-$165,069
Other Land Buildings$0$38,650$38,650
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$529,276
Investment Income
$9,896
Other Revenue
$12,779
Change in Net Assets
$-86,443

Audited Revenue Reconciliation

Revenue per Audited Statements
$551,951
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-33,143
Total Revenue per Audited Statements
$518,808
Total Revenue per Form 990
$551,951
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$398,829
Other Expenses$239,565
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$266,913
Depreciation Depletion---$92,252
Pension Plan Contributions---$58,393
Other Employee Benefits---$52,834
All Other Expenses---$21,525
Payroll Taxes---$20,689
Insurance---$17,129
Fees for Services Accounting---$8,800
Other Expenses---$8,725
Conferences and Meetings---$5,574
Office Expenses---$5,077
Total Functional Expenses$0$0$0$638,394

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$638,394
Total Expenses per Audited Statements$638,394
Total Expenses per Form 990$638,394
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 statements and governing documents available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Atlanta Iron Workers Joint
EIN
58-0943709
Phone
4045050405
Address
114 SELIG DRIVE SW, ATLANTA, GA 30336

Signing Officer

Name
Robert Duffield
Title
Chairman
Phone
4045050405
Signed
2024-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Duffield
Formed
1962
Legal Domicile
Ga
Voting Board Members
6
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
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

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

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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 offer scholarships or provide any other type of financial assistance
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 4
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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 statements and governing documents available to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board of Trustees are responsible for the oversight of the audit. There has been no chnage 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/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Ironworkers Local Union #387
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Atlanta Ironworkers Pension Fund co Southern Benefit Administrators Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Atlanta Ironworkers Supplemental Ret co Southern Benefit Administrators Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3Atlanta Ironworkers Welfare Fund co Southern Benefit Administrators Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0580462061
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1586051152
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2832850021
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3472135622
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Act as Collective Bargaining Agent for its members
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Provide pension benefits to eligible participants
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2Provide pension benefits to eligible participants
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3Provide health care benefits to eligible participants
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0109 Selig Drive
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO Box 1449
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2PO Box 1449
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3PO Box 1449
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Atlanta
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Goodlettsville
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2Goodlettsville
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3Goodlettsville
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd030336
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd137070
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd237070
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd337070
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02661363
IRS990/TotalAssetsEOYAmt02540397
IRS990/TotalAssetsGrp/BOYAmt02661363
IRS990/TotalAssetsGrp/EOYAmt02540397
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt0638394
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04075
IRS990/TotalLiabilitiesEOYAmt02695
IRS990/TotalLiabilitiesGrp/BOYAmt04075
IRS990/TotalLiabilitiesGrp/EOYAmt02695
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02657288
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02537702
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0529276
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt09896
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0542055
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0551951
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02661363
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02540397
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0114 SELIG DRIVE SW
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030336
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT DUFFIELD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum04045050405
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ATLANTA IRON WORKERS JOINT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP COMMITTEE
ReturnHeader/Filer/BusinessNameControlTxt0ATLA
ReturnHeader/Filer/EIN0580943709
ReturnHeader/Filer/PhoneNum04045050405
ReturnHeader/Filer/USAddress/AddressLine1Txt0114 SELIG DRIVE SW

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.52$0.01$2.51$0.57$0.73$0.16
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.00$2.63$0.70$0.63$0.08
2023Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$0.55$0.64$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.00$2.66$0.55$0.63$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.07$2.68$0.65$0.57$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.00$2.60$0.48$0.70$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.00$2.82$0.79$0.61$0.18
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.00$2.65$0.86$0.52$0.34
2016Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$0.66$0.48$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.57$0.47$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.61$0.01$1.60$0.50$0.35$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.00$1.46$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.47$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.01$1.36$0.34