Civic Intelligence

Sheet Metal Workers Union Training of North Carol

990 • Fiscal year 2023 • EIN 59-1760049

Jan 01, 2023 to Dec 31, 2023 • Filed on May 13, 2024

Organization ProfileN/A
PO Box 18740Knoxville, TN 37928

(865) 689-2928

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

95th percentile

46%

Higher net margin than 95% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

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

Asset Growth

86th percentile

19%

Faster asset growth than 86% of similar nonprofits.

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

Revenue Growth

95th percentile

58%

Faster revenue growth than 95% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$685,354

Up $110,699 (+19%) from 2022

Net Assets

Up

$679,961

Up $109,749 (+19%) from 2022

Liabilities

Up

$5,393

Up $950 (+21%) from 2022

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin95th percentile

Revenue

Up

$236,794

Up $86,748 (+58%) from 2022

Expenses

Up

$127,045

Up $34,826 (+38%) from 2022

Net Income

Up

$109,749

Up $51,922 (+90%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

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

$1.5M$1.0M$500K$0Assets 2012: $123,167Liabilities 2012: $0Net Assets 2012: $123,1672012Assets 2013: $134,076Liabilities 2013: $0Net Assets 2013: $134,0762013Assets 2014: $148,296Liabilities 2014: $0Net Assets 2014: $148,2962014Assets 2015: $129,573Liabilities 2015: $0Net Assets 2015: $129,5732015Assets 2016: $146,344Liabilities 2016: $919Net Assets 2016: $145,4252016Assets 2017: $195,909Liabilities 2017: $459Net Assets 2017: $195,4502017Assets 2018: $220,738Liabilities 2018: $612Net Assets 2018: $220,1262018Assets 2019: $270,537Liabilities 2019: $461Net Assets 2019: $270,0762019Assets 2020: $337,043Liabilities 2020: $733Net Assets 2020: $336,3102020Assets 2021: $375,297Liabilities 2021: $2,130Net Assets 2021: $373,1672021Assets 2022: $574,655Liabilities 2022: $4,443Net Assets 2022: $570,2122022Assets 2023: $685,354Liabilities 2023: $5,393Net Assets 2023: $679,9612023Assets 2024: $1,222,757Liabilities 2024: $7,827Net Assets 2024: $1,214,9302024

Highlighted filing

2023

Assets$685,354
Liabilities$5,393
Net Assets$679,961
Open 2023 Filing

Operations Trend

Revenue Growth95th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $94,397Expenses 2012: $68,696Net Income 2012: $25,7012012Revenue 2013: $94,573Expenses 2013: $83,664Net Income 2013: $10,9092013Revenue 2014: $80,093Expenses 2014: $65,873Net Income 2014: $14,2202014Revenue 2015: $71,924Expenses 2015: $90,647Net Income 2015: -$18,7232015Revenue 2016: $73,055Expenses 2016: $57,203Net Income 2016: $15,8522016Revenue 2017: $107,520Expenses 2017: $57,495Net Income 2017: $50,0252017Revenue 2018: $88,062Expenses 2018: $63,386Net Income 2018: $24,6762018Revenue 2019: $117,194Expenses 2019: $67,244Net Income 2019: $49,9502019Revenue 2020: $121,687Expenses 2020: $74,938Net Income 2020: $46,7492020Revenue 2021: $136,556Expenses 2021: $99,699Net Income 2021: $36,8572021Revenue 2022: $150,046Expenses 2022: $92,219Net Income 2022: $57,8272022Revenue 2023: $236,794Expenses 2023: $127,045Net Income 2023: $109,7492023Revenue 2024: $705,680Expenses 2024: $170,711Net Income 2024: $534,9692024

Highlighted filing

2023

Revenue$236,794
Expenses$127,045
Net Income$109,749
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 13, 2024
Return Version
2023v5.0
Gross Receipts
$236,794
Mission and Program Overview

Mission

To train apprentices in sheet metal craftsmanship

To train apprentices in sheet metal craftmanship

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$353,021$454,456▲ $101,435
Land, Buildings, and Equipment, Net$142,646$135,718▼ $6,928
Savings and Temporary Cash Investments$62,495$62,501▲ $6
Accounts Receivable$13,047$29,026▲ $15,979
Prepaid Expenses and Deferred Charges$3,446$3,653▲ $207
Total Assets$574,655$685,354▲ $110,699
Liabilities
Other Liabilities$2,754$5,393▲ $2,639
Accounts Payable and Accrued Expenses$1,689--
Total Liabilities$4,443$5,393▲ $950
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$570,212$679,961▲ $109,749
Total Net Assets Fund Balance$570,212$679,961▲ $109,749
Total Liabilities and Net Assets / Fund Balance$574,655$685,354▲ $110,699

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$73,858$59,342$133,200
Equipment$32,060$13,983$46,043
Land$29,800-$29,800
Other Land Buildings$0$2,500$2,500
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Billy BlankTrustee
Christopher GriffeyTrustee
Richard AndersonTrustee
Robert EvertsonTrustee
Steve SmithTrustee
Tim SmithTrustee
Donald DetteCoordinator
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$229,094
Investment Income
$6
Other Revenue
$7,694
Change in Net Assets
$109,749

Audited Revenue Reconciliation

Revenue per Audited Statements
$236,794
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$236,794
Total Revenue per Form 990
$236,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$76,314
Salaries, Compensation, and Employee Benefits$50,731
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$46,067
All Other Expenses---$18,696
Other Expenses---$7,200
Depreciation Depletion---$6,928
Fees for Services Accounting---$5,011
Payroll Taxes---$4,456
Insurance---$4,399
Other Employee Benefits---$208
Office Expenses---$164
Total Functional Expenses$0$0$0$127,045

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$127,045
Total Expenses per Audited Statements$127,045
Total Expenses per Form 990$127,045
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Property Tax$3,233
Payroll Tax Liability$2,160
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has trustees that are selected by other trustees.”

Form 990, Part VI, Section A, Line 7A

“Trustees are elected by other trustees.”

Form 990, Part VI, Section A, Line 7B

“Trustees approve all decisions”

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

“All trustees review form 990 and attachments before being filing.”

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

“Before becoming a trustee, each candidate is asked to disclose any conflict of interest he may have with the training fund. Also, any time thereafter, the individual is reminded of the importance of such disclosure with the openness of any trainee or trustee to bring any such potential conflict to any trustee's attention.”

Form 990, Part VI, Section B, Line 15

“Compensation must be approved by the baord of trustees.”

Form 990, Part VI, Section C, Line 19

“Governing documents are available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Union Training Fund
EIN
59-1760049
Phone
8656892928
Address
PO BOX 18740, KNOXVILLE, TN 37928

Signing Officer

Name
Donald Dette
Title
Coordinator
Phone
8656892928
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Dette
Formed
1970
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
6
Volunteers
0

Preparer

Firm
Tarwater & Company Pc
Address
PO BOX 11622, KNOXVILLE, TN 37939
Preparer
Joe Tarwater CPA
Phone
8655840294
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Training classes 5,640. Utilities 4,728. Property tax 3,324. Internet 1,556. Reimbursements 1,462. Landscaping 790. Security 515. Bank fees 491. Annual inspection fire extinguisher 125. Vehicle registration 65.”

FORM 990, PART XII, LINE 2C:

“No change from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The fund accounts for uncertain tax positions using a two-step approach. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The second step is to measure and recognize in the financial statements the largest amount of benefit that is greater than 50% likely of being realized upon the ultimate settlement. The fund had no uncertain tax positions that required significant adjustments to the financial statements as of december 31, 2023 and 2022.”

Raw XML Appendix361 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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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0236794
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND ACCOUNTS FOR UNCERTAIN TAX POSITIONS USING A TWO-STEP APPROACH. THE FIRST STEP IS TO DETERMINE WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE SECOND STEP IS TO MEASURE AND RECOGNIZE IN THE FINANCIAL STATEMENTS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON THE ULTIMATE SETTLEMENT. THE FUND HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRED SIGNIFICANT ADJUSTMENTS TO THE FINANCIAL STATEMENTS AS OF DECEMBER 31, 2023 AND 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0135718
IRS990ScheduleD/TotalExpensesPerForm990Amt0127045
IRS990ScheduleD/TotalLiabilityAmt05393
IRS990ScheduleD/TotalRevenuePerForm990Amt0236794
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0236794
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0127045
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS TRUSTEES THAT ARE SELECTED BY OTHER TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES ARE ELECTED BY OTHER TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRUSTEES APPROVE ALL DECISIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL TRUSTEES REVIEW FORM 990 AND ATTACHMENTS BEFORE BEING FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BEFORE BECOMING A TRUSTEE, EACH CANDIDATE IS ASKED TO DISCLOSE ANY CONFLICT OF INTEREST HE MAY HAVE WITH THE TRAINING FUND. ALSO, ANY TIME THEREAFTER, THE INDIVIDUAL IS REMINDED OF THE IMPORTANCE OF SUCH DISCLOSURE WITH THE OPENNESS OF ANY TRAINEE OR TRUSTEE TO BRING ANY SUCH POTENTIAL CONFLICT TO ANY TRUSTEE'S ATTENTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION MUST BE APPROVED BY THE BAORD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TRAINING CLASSES 5,640. UTILITIES 4,728. PROPERTY TAX 3,324. INTERNET 1,556. REIMBURSEMENTS 1,462. LANDSCAPING 790. SECURITY 515. BANK FEES 491. ANNUAL INSPECTION FIRE EXTINGUISHER 125. VEHICLE REGISTRATION 65.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO CHANGE FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0574655
IRS990/TotalAssetsEOYAmt0685354
IRS990/TotalAssetsGrp/BOYAmt0574655
IRS990/TotalAssetsGrp/EOYAmt0685354
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt0127045
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04443
IRS990/TotalLiabilitiesEOYAmt05393
IRS990/TotalLiabilitiesGrp/BOYAmt04443
IRS990/TotalLiabilitiesGrp/EOYAmt05393
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0570212
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0679961
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0112787
IRS990/TotalProgramServiceRevenueAmt0229094
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt06
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0236788
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0236794
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0574655
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0685354
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DONALD DETTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08656892928
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS UNION TRAINING FUND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF NORTH CAROLINA
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0591760049
ReturnHeader/Filer/PhoneNum08656892928
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 18740
ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037928
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562397000
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TARWATER & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 11622
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KNOXVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037939
ReturnHeader/PreparerPersonGrp/PhoneNum08655840294
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOE TARWATER CPA
ReturnHeader/ReturnTs02024-05-15T11:28:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DONALD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DETTE
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$685,354
Liabilities
$5,393
Net assets
$679,961
Revenue
$236,794
Expenses
$127,045
Net income
$109,749
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.22$0.01$1.21$0.71$0.17$0.53
2023Detailed filing. Detailed filing data is available for this year.$0.69$0.01$0.68$0.24$0.13$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.15$0.09$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.37$0.14$0.10$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.12$0.07$0.05
2019Summary only. Only limited summary data is available for this year.$0.27$0.00$0.27$0.12$0.07$0.05
2018Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.09$0.06$0.02
2017Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$0.11$0.06$0.05
2016Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.07$0.06$0.02
2015Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$0.07$0.09$0.02
2014Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.08$0.07$0.01
2013Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$0.09$0.08$0.01
2012Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$0.09$0.07$0.03