Civic Intelligence

Ironworkers Local 597 Joint Apprenticeship and Training Fund

990 • Fiscal year 2018 • EIN 59-2198672

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 30, 2019

PO Box 1449Goodlettsville, TN 37070

(615) 859-0131

Siviq Scores

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

Liabilities / Assets

69th percentile

0.01x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)9 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)9 • <$500k nonprofits • Source year 2018

Net Margin

62nd percentile

8.9%

Higher net margin than 62% of similar nonprofits.

2018 filings • 501(c)9 • <$500k nonprofits • Source year 2018

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2018 filings • 501(c)9 • <$500k nonprofits • Source year 2018

Asset Growth

75th percentile

7.5%

Faster asset growth than 75% of similar nonprofits.

2018 filings • 501(c)9 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

78th percentile

16%

Faster revenue growth than 78% of similar nonprofits.

2018 filings • 501(c)9 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$344,934

Up $23,943 (+7.5%) from 2017

Net Assets

Up

$341,507

Up $24,596 (+7.8%) from 2017

Liabilities

Down

$3,427

Down $653 (-16%) from 2017

Revenue

Up

$274,893

Up $38,665 (+16%) from 2017

Expenses

Up

$250,297

Up $4,408 (+1.8%) from 2017

Net Income

Up

$24,596

Up $34,257 (+355%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $654,048Liabilities 2010: $7,109Net Assets 2010: $646,9392010Assets 2011: $615,923Liabilities 2011: $0Net Assets 2011: $615,9232011Assets 2012: $551,065Liabilities 2012: $4,824Net Assets 2012: $546,2412012Assets 2013: $444,171Liabilities 2013: $3,344Net Assets 2013: $440,8272013Assets 2014: $402,369Liabilities 2014: $4,555Net Assets 2014: $397,8142014Assets 2015: $349,434Liabilities 2015: $3,583Net Assets 2015: $345,8512015Assets 2016: $331,197Liabilities 2016: $4,625Net Assets 2016: $326,5722016Assets 2017: $320,991Liabilities 2017: $4,080Net Assets 2017: $316,9112017Assets 2018: $344,934Liabilities 2018: $3,427Net Assets 2018: $341,5072018Assets 2019: $444,263Liabilities 2019: $5,433Net Assets 2019: $438,8302019Assets 2020: $516,582Liabilities 2020: $3,930Net Assets 2020: $512,6522020Assets 2021: $645,997Liabilities 2021: $3,961Net Assets 2021: $642,0362021Assets 2022: $747,126Liabilities 2022: $9,619Net Assets 2022: $737,5072022Assets 2023: $1,005,183Liabilities 2023: $20,128Net Assets 2023: $985,0552023Assets 2024: $939,867Liabilities 2024: $17,177Net Assets 2024: $922,6902024

Highlighted filing

2018

Assets$344,934
Liabilities$3,427
Net Assets$341,507

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $210,5122010Expenses 2011: $206,4072011Expenses 2012: $192,9672012Revenue 2013: $129,075Expenses 2013: $234,489Net Income 2013: -$105,4142013Revenue 2014: $162,505Expenses 2014: $205,518Net Income 2014: -$43,0132014Revenue 2015: $172,552Expenses 2015: $224,515Net Income 2015: -$51,9632015Revenue 2016: $243,512Expenses 2016: $262,791Net Income 2016: -$19,2792016Revenue 2017: $236,228Expenses 2017: $245,889Net Income 2017: -$9,6612017Revenue 2018: $274,893Expenses 2018: $250,297Net Income 2018: $24,5962018Revenue 2019: $384,547Expenses 2019: $287,224Net Income 2019: $97,3232019Revenue 2020: $335,955Expenses 2020: $264,133Net Income 2020: $71,8222020Revenue 2021: $415,803Expenses 2021: $325,419Net Income 2021: $90,3842021Revenue 2022: $474,553Expenses 2022: $379,082Net Income 2022: $95,4712022Revenue 2023: $617,320Expenses 2023: $369,772Net Income 2023: $247,5482023Revenue 2024: $343,011Expenses 2024: $415,057Net Income 2024: -$72,0462024

Highlighted filing

2018

Revenue$274,893
Expenses$250,297
Net Income$24,596
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 30, 2019
Return Version
2018v3.1
Gross Receipts
$274,893
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$178,680$200,516▲ $21,836
Savings and Temporary Cash Investments$68,116$68,990▲ $874
Investments Other Securities$50,628$50,949▲ $321
Accounts Receivable$9,579$13,858▲ $4,279
Prepaid Expenses and Deferred Charges$3,625$3,113▼ $512
Total Assets$320,991$344,934▲ $23,943
Other Assets Total$10,363$7,508▼ $2,855
Liabilities
Accounts Payable and Accrued Expenses$4,080$3,427▼ $653
Total Liabilities$4,080$3,427▼ $653
Net Assets / Fund Balance
Unrestricted Net Assets$316,911$341,507▲ $24,596
Total Net Assets Fund Balance$316,911$341,507▲ $24,596
Total Liabilities and Net Assets / Fund Balance$320,991$344,934▲ $23,943

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$100,192$286,936$387,128
Equipment$44,324$66,301$110,625
Land$56,000-$56,000
Other Land Buildings$0$12,000$12,000
Other Securities$50,949--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jody CrewsChairman
Clarence PittmanTrustee
David CookTrustee
Bill BradleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$39,790
Program Service Revenue
$153,577
Investment Income
$324
Other Revenue
$81,202
Change in Net Assets
$24,596

Audited Revenue Reconciliation

Revenue per Audited Statements
$274,893
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$274,893
Total Revenue per Form 990
$274,893
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$178,056
Other Expenses$72,241
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$124,879
Other Employee Benefits---$24,046
Depreciation Depletion---$21,395
Pension Plan Contributions---$19,400
Payroll Taxes---$9,731
Fees for Services Accounting---$8,236
Insurance---$6,217
Conferences and Meetings---$5,367
Other Expenses---$3,642
Office Expenses---$1,437
Fees for Services Other---$1,200
All Other Expenses---$602
Advertising---$237
Total Functional Expenses$0$0$0$250,297

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$250,297
Total Expenses per Audited Statements$250,297
Total Expenses per Form 990$250,297
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
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
Ironworkers Local 597 Joint
EIN
59-2198672
Phone
6158590131
Address
PO Box 1449, GOODLETTSVILLE, TN 37070

Signing Officer

Name
Jody Crews
Title
Chairman
Phone
6158590131
Signed
2019-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jody Crews
Formed
1989
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
0
Employees
4
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

Form 990, Part XII, Line 2C:

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

Raw XML Appendix398 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/ExplanationTxt0ADVERTISMENTS AND LITERATURE DESCRIBING THE PROGRAM. THE APPRENTCESHIP PROGRAM IS OPEN TO ALL EMPLOYEES OF EMPLOYERS THAT ARE SIGNATORY TO A COLELCTIVE BARGAINING AGREEMENT.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT OFFER SCHOLARSHIPS OR GRANTS
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE FUND RECEIVES SUBSIDIES FROM THE HILLSBOURGH COUNTY,FLORIDA SCHOOL BOARD
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 6
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 oversight 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/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Ironworkers Local Union # 597 Pension Fund
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1596195918
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Act as Collective Bargaining Unit for its members
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Provide pension benefits
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt09616 Kentucky Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1c/o Southern Benefit PO Box 1449
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Jacksonville
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Goodlettsville
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IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Ironworkers Local 597
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransferFromOtherOrgInd00
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IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
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IRS990/TotalContributionsAmt039790
IRS990/TotalEmployeeCnt04
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0234779
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0274893
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IRS990/TotalVolunteersCnt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0344934
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0316911
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0341507
IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037070
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jody Crews
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum06158590131
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IRONWORKERS LOCAL 597 JOINT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP AND TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0IRON
ReturnHeader/Filer/EIN0592198672
ReturnHeader/Filer/PhoneNum06158590131
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1449
ReturnHeader/Filer/USAddress/CityNm0GOODLETTSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037070
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId098A4FC80CBC72430DE97F64CA63BA7A6CE97FF12
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.0.172.45
ReturnHeader/FilingSecurityInformation/IPDt02019-08-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm002:08:21
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/PreparationDt02019-07-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D EISENBERG
ReturnHeader/ReturnTs02019-08-10T01:11:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.94$0.02$0.92$0.34$0.42$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.02$0.99$0.62$0.37$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.01$0.74$0.47$0.38$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.64$0.42$0.33$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.51$0.34$0.26$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.44$0.01$0.44$0.38$0.29$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.27$0.25$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.24$0.25$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.24$0.26$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.17$0.22$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.16$0.21$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.13$0.23$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.01$0.65$0.21