Civic Intelligence

Sheetmetal Workers Local 32 Jat Pro

EIN 59-1366225 • 501(c)5 • N Miami Beach, FL

Profile

Provides schooling to students of the sheet metal trade

20401 NE 15th CTN Miami Beach, FL 33179-2707

www.smw32.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.10x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

0.21x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2023

Net Margin

42nd percentile

3.4%

Higher net margin than 42% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$77,147

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 23.3% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2023

Asset Growth

34th percentile

-0.0%

Faster asset growth than 34% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

96th percentile

64%

Faster revenue growth than 96% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$673,787

Down $3 (-0.0%) from 2022

Liabilities

Up

$68,405

Up $2,204 (+3.3%) from 2022

Net Assets

Down

$605,382

Down $2,207 (-0.4%) from 2022

Operations
Liabilities / Revenue90th percentileNet Margin42nd percentile

Revenue

Up

$331,437

Up $129,362 (+64%) from 2022

Expenses

Down

$320,026

Down $22,506 (-6.6%) from 2022

Net Income

Up

$11,411

Up $151,868 (+108%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$800K$600K$400K$200K$0Assets 2011: $521,491Liabilities 2011: $1,193Net Assets 2011: $520,2982011Assets 2012: $498,344Liabilities 2012: $1,487Net Assets 2012: $496,8572012Assets 2013: $534,555Liabilities 2013: $1,385Net Assets 2013: $533,1702013Assets 2014: $508,923Liabilities 2014: $2,979Net Assets 2014: $505,9442014Assets 2015: $493,704Liabilities 2015: $5,009Net Assets 2015: $488,6952015Assets 2016: $520,863Liabilities 2016: $1,335Net Assets 2016: $519,5282016Assets 2017: $627,192Liabilities 2017: $1,331Net Assets 2017: $625,8612017Assets 2018: $670,761Liabilities 2018: $3,125Net Assets 2018: $667,6362018Assets 2019: $708,371Liabilities 2019: $5,712Net Assets 2019: $702,6592019Assets 2020: $776,693Liabilities 2020: $2,034Net Assets 2020: $774,6592020Assets 2021: $750,075Liabilities 2021: $2,029Net Assets 2021: $748,0462021Assets 2022: $673,790Liabilities 2022: $66,201Net Assets 2022: $607,5892022Assets 2023: $673,787Liabilities 2023: $68,405Net Assets 2023: $605,3822023

Highlighted filing

2023

Assets$673,787
Liabilities$68,405
Net Assets$605,382
Open 2023 Filing

Operations Trend

Revenue Growth96th percentile

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

$400K$200K$0-$200KExpenses 2011: $217,2232011Expenses 2012: $203,6102012Expenses 2013: $205,0702013Revenue 2014: $181,672Expenses 2014: $209,238Net Income 2014: -$27,5662014Revenue 2015: $195,273Expenses 2015: $212,559Net Income 2015: -$17,2862015Revenue 2016: $244,656Expenses 2016: $213,823Net Income 2016: $30,8332016Revenue 2017: $348,497Expenses 2017: $242,164Net Income 2017: $106,3332017Revenue 2018: $346,887Expenses 2018: $305,112Net Income 2018: $41,7752018Revenue 2019: $369,844Expenses 2019: $334,821Net Income 2019: $35,0232019Revenue 2020: $389,688Expenses 2020: $301,729Net Income 2020: $87,9592020Revenue 2021: $292,319Expenses 2021: $318,932Net Income 2021: -$26,6132021Revenue 2022: $202,075Expenses 2022: $342,532Net Income 2022: -$140,4572022Revenue 2023: $331,437Expenses 2023: $320,026Net Income 2023: $11,4112023

Highlighted filing

2023

Revenue$331,437
Expenses$320,026
Net Income$11,411
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$673,787
Liabilities
$68,405
Net assets
$605,382
Revenue
$331,437
Expenses
$320,026
Net income
$11,411
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$6.74$0.68$6.05$3.31$3.20$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.74$0.66$6.08$2.02$3.43$1.40
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.50$0.02$7.48$2.92$3.19$0.27
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.77$0.02$7.75$3.90$3.02$0.88
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.08$0.06$7.03$3.70$3.35$0.35
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.71$0.03$6.68$3.47$3.05$0.42
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.27$0.01$6.26$3.48$2.42$1.06
2016Detailed filing. Detailed filing data is available for this year.$5.21$0.01$5.20$2.45$2.14$0.31
2015Detailed filing. Detailed filing data is available for this year.$4.94$0.05$4.89$1.95$2.13$0.17
2014Summary only. Only limited summary data is available for this year.$5.09$0.03$5.06$1.82$2.09$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.35$0.01$5.33$2.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.01$4.97$2.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$0.01$5.20$2.17
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 15, 2023
Return Version
2021v4.0
Gross Receipts
$202,075
Mission and Program Overview

Mission

Provides schooling to students of the sheet metal trade

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$549,242$489,963▼ $59,279
Land, Buildings, and Equipment, Net$183,489$183,485▼ $4
Accounts Receivable$17,047$42▼ $17,005
Cash and Non-Interest-Bearing Accounts$-3--
Total Assets$750,075$673,790▼ $76,285
Other Assets Total$300$300→ $0
Liabilities
Other Liabilities$2,029$66,201▲ $64,172
Total Liabilities$2,029$66,201▲ $64,172
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$748,046$607,589▼ $140,457
Total Net Assets Fund Balance$748,046$607,589▼ $140,457
Total Liabilities and Net Assets / Fund Balance$750,075$673,790▼ $76,285

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$151,027$295,973$447,000
Buildings-$120,088$120,088
Land$32,458-$32,458
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseTotal
James F CombsDirectorFT$72,646$72,646

Board Members and Trustees

NameTitle
Bill MedlinTrustee
Chris RitchieTrustee
Danny VillarruelTrustee
Roger Hudspeth IiTrustee
Tom SterlingTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$202,075
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-140,457

Audited Revenue Reconciliation

Revenue per Audited Statements
$202,075
Total Revenue per Audited Statements
$202,075
Total Revenue per Form 990
$202,075
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$224,208
Salaries, Compensation, and Employee Benefits$118,324
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$72,646
Other Employee Benefits---$40,178
Insurance---$25,413
All Other Expenses---$23,609
Office Expenses---$14,090
Other Expenses---$9,623
Payroll Taxes---$5,500
Fees for Services Accounting---$2,174
Travel---$1,709
Occupancy---$1,342
Total Functional Expenses$0$0$0$342,532

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$342,532
Total Expenses per Audited Statements$342,532
Total Expenses per Form 990$342,532
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liability$53,447
Dues Payable$10,850
Payroll Taxes Payable$1,904
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copy of the 990 was provided to all of the trustees for their review and approval prior to the filing of the return.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Sheetmetal Workers Local 32 Jat Pro
EIN
59-1366225
Phone
3056518692
Address
20401 NE 15TH CT, N MIAMI BEACH, FL 33179-2707

Signing Officer

Name
James F Combs
Title
Director
Phone
3056518692
Signed
2023-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James F Combs
Formed
1970
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
Ksdt & Co LLC
Address
9300 S DADELAND BLVD STE 600, MIAMI, FL 33156-2721
Preparer
Staci F Gralnick-parrish CPA
Phone
3056703370
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Provides schooling to students of the sheet metal trade”

Raw XML Appendix291 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
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IRS990/GrossReceiptsAmt0202075
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
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IRS990/TravelGrp/TotalAmt01709
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.SMW32.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES F COMBS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03056518692
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEETMETAL WORKERS LOCAL 32 JAT PRO
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOINT APPRENTICESHIP &TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0591366225
ReturnHeader/Filer/PhoneNum03056518692
ReturnHeader/Filer/USAddress/AddressLine1Txt020401 NE 15TH CT
ReturnHeader/Filer/USAddress/CityNm0N MIAMI BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0331792707
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260547877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSDT & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09300 S DADELAND BLVD STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIAMI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0331562721
ReturnHeader/PreparerPersonGrp/PhoneNum03056703370
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACI F GRALNICK-PARRISH CPA
ReturnHeader/ReturnTs02023-08-15T15:07:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES F
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COMBS
ReturnHeader/TaxPeriodBeginDt02021-10-01
ReturnHeader/TaxPeriodEndDt02022-09-30
ReturnHeader/TaxYr02021

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