Civic Intelligence

Chattanooga Iron Workers Jac Fund

990 • Fiscal year 2015 • EIN 62-0756763

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 30, 2015

Organization ProfileN/A
2701 Belle Arbor AvenueChattanooga, TN 37406

(423) 698-4198

Siviq Scores

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

Liabilities / Assets

79th percentile

0.04x

Higher debt load relative to assets than 79% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

71st percentile

0.01x

Higher debt load relative to revenue than 71% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Net Margin

33rd percentile

-1.9%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

96th percentile

$93,888

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 19.4% of source-year revenue.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

28th percentile

-4.3%

Faster asset growth than 28% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

62nd percentile

4.9%

Faster revenue growth than 62% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$189,275

Down $8,599 (-4.3%) from 2014

Net Assets

Down

$182,075

Down $9,291 (-4.9%) from 2014

Liabilities

Up

$7,200

Up $692 (+11%) from 2014

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin33rd percentile

Revenue

Up

$484,392

Up $22,648 (+4.9%) from 2014

Expenses

Down

$493,683

Down $17,226 (-3.4%) from 2014

Net Income

Up

-$9,291

Up $39,874 (+81%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$1.5M$1.0M$500K$0Assets 2012: $221,350Liabilities 2012: $11,522Net Assets 2012: $209,8282012Assets 2013: $242,884Liabilities 2013: $2,353Net Assets 2013: $240,5312013Assets 2014: $197,874Liabilities 2014: $6,508Net Assets 2014: $191,3662014Assets 2015: $189,275Liabilities 2015: $7,200Net Assets 2015: $182,0752015Assets 2016: $244,395Liabilities 2016: $1,139Net Assets 2016: $243,2562016Assets 2017: $240,259Liabilities 2017: $5,812Net Assets 2017: $234,4472017Assets 2018: $248,688Liabilities 2018: $1,498Net Assets 2018: $247,1902018Assets 2019: $239,937Liabilities 2019: $3,855Net Assets 2019: $236,0822019Assets 2020: $264,607Liabilities 2020: $3,751Net Assets 2020: $260,8562020Assets 2021: $335,518Liabilities 2021: $3,614Net Assets 2021: $331,9042021Assets 2022: $589,910Liabilities 2022: $38,196Net Assets 2022: $551,7142022Assets 2023: $819,182Liabilities 2023: $21,260Net Assets 2023: $797,9222023Assets 2024: $1,133,089Liabilities 2024: $59,602Net Assets 2024: $1,073,4872024Assets 2025: $1,383,013Liabilities 2025: $114,888Net Assets 2025: $1,268,1252025

Highlighted filing

2015

Assets$189,275
Liabilities$7,200
Net Assets$182,075
Open 2015 Filing

Operations Trend

Revenue Growth62nd percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $289,677Expenses 2012: $259,529Net Income 2012: $30,1482012Expenses 2013: $364,7282013Revenue 2014: $461,744Expenses 2014: $510,909Net Income 2014: -$49,1652014Revenue 2015: $484,392Expenses 2015: $493,683Net Income 2015: -$9,2912015Revenue 2016: $463,773Expenses 2016: $402,592Net Income 2016: $61,1812016Revenue 2017: $426,949Expenses 2017: $435,758Net Income 2017: -$8,8092017Revenue 2018: $409,117Expenses 2018: $396,374Net Income 2018: $12,7432018Revenue 2019: $384,297Expenses 2019: $395,405Net Income 2019: -$11,1082019Revenue 2020: $381,802Expenses 2020: $357,028Net Income 2020: $24,7742020Revenue 2021: $390,891Expenses 2021: $319,843Net Income 2021: $71,0482021Revenue 2022: $570,382Expenses 2022: $350,572Net Income 2022: $219,8102022Revenue 2023: $691,529Expenses 2023: $445,321Net Income 2023: $246,2082023Revenue 2024: $659,019Expenses 2024: $383,454Net Income 2024: $275,5652024Revenue 2025: $612,159Expenses 2025: $417,521Net Income 2025: $194,6382025

Highlighted filing

2015

Revenue$484,392
Expenses$493,683
Net Income-$9,291
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 30, 2015
Return Version
2014v5.0
Gross Receipts
$484,392
Mission and Program Overview

Mission

To provide instruction in trade skills for apprentice craftsmen entering the ironworking trade and to offer advanced classes for journeymen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$108,563$105,759▼ $2,804
Savings and Temporary Cash Investments$46,981$47,039▲ $58
Land, Buildings, and Equipment, Net$42,330$36,477▼ $5,853
Total Assets$197,874$189,275▼ $8,599
Liabilities
Accounts Payable and Accrued Expenses$6,508$7,200▲ $692
Total Liabilities$6,508$7,200▲ $692
Net Assets / Fund Balance
Unrestricted Net Assets$191,366$182,075▼ $9,291
Total Net Assets Fund Balance$191,366$182,075▼ $9,291
Total Liabilities and Net Assets / Fund Balance$197,874$189,275▼ $8,599

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,477$28,964$65,441
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James LockhartTraining DirectorFT$68,692$25,196$93,888

Board Members and Trustees

NameTitle
Stephen J SterchiChairman
Sean KimballVice Chairman
David BookerTrustee
Melvin BrewerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$460,084
Program Service Revenue
$24,249
Investment Income
$59
Other Revenue
$0
Change in Net Assets
$-9,291

Audited Revenue Reconciliation

Revenue per Audited Statements
$484,392
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$484,392
Total Revenue per Form 990
$484,392
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$304,623
Other Expenses$189,060
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,761$50,951-$142,712
Current Officers, Directors, Trustees, and Key Employees$68,692$25,196-$93,888
Fees for Services Lobbying-$77,206-$77,206
Conferences and Meetings$27,447--$27,447
Pension Plan Contributions-$25,887-$25,887
Other Employee Benefits-$25,453-$25,453
Occupancy-$22,080-$22,080
Payroll Taxes-$16,683-$16,683
Office Expenses-$10,836-$10,836
Fees for Services Accounting-$6,500-$6,500
Depreciation Depletion$5,853--$5,853
Information Technology-$4,032-$4,032
Insurance-$2,382-$2,382
Other Expenses$3,481$2,067-$2,067
Fees for Services Legal-$1,538-$1,538
Travel-$431-$431
Total Functional Expenses$214,982$278,701$0$493,683

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$493,683
Total Expenses per Audited Statements$493,683
Total Expenses per Form 990$493,683
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

“A copy of Form 990 is provided to the Committee for review prior to being filed.”

Form 990, Part VI, Section C, line 19

“The Organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Chattanooga Iron Workers JAC Fund
EIN
62-0756763
Phone
4236984198
Address
2701 Belle Arbor Avenue, Chattanooga, TN 37406

Signing Officer

Name
Sean Kimball
Title
Business Manager
Phone
4236984198
Signed
2015-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Lockhart
Formed
1967
Legal Domicile
Tn
Voting Board Members
4
Independent Board Members
4
Employees
8
Volunteers
0

Preparer

Firm
Henderson Hutcherson & McCullough PLLC
Address
1200 Market Street, Chattanooga, TN 37402
Preparer
Kim Huskey CPA
Phone
4237567771
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1:

“The Form 990 is prepared using the modified cash basis of accounting. Modifications to the cash basis of accounting include reporting depreciation on fixed assets and accruing for payroll taxes.”

Financial Statement Notes

Part X, Line 2:

“The Organization follows the guidance of FASB ASC Topic 740, Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements. This interpretation prescribed a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken in a tax return. In addition, ASC Topic 740 provides guidance on derecognition, classification, interest and penalties, disclosure and transition. The Organization adopted the provisions of ASC Topic 740 and they had no impact on the financial position, results of operations, and cash flows.”

Raw XML Appendix331 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of Form 990 is provided to the Committee for review prior to being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization makes its governing documents and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is prepared using the modified cash basis of accounting. Modifications to the cash basis of accounting include reporting depreciation on fixed assets and accruing for payroll taxes.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 1:
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IRS990/TotalLiabilitiesGrp/BOYAmt06508
IRS990/TotalLiabilitiesGrp/EOYAmt07200
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0191366
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0182075
IRS990/TotalOtherCompensationAmt025196
IRS990/TotalProgramServiceExpensesAmt0214982
IRS990/TotalProgramServiceRevenueAmt024249
IRS990/TotalReportableCompFromOrgAmt068692
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024308
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0484392
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0197874
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0189275
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0431
IRS990/TravelGrp/TotalAmt0431
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0191366
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0182075
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02701 Belle Arbor Avenue
IRS990/USAddress/CityNm0Chattanooga
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037406
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sean Kimball
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum04236984198
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Chattanooga Iron Workers JAC Fund
ReturnHeader/Filer/BusinessNameControlTxt0CHAT
ReturnHeader/Filer/EIN0620756763
ReturnHeader/Filer/PhoneNum04236984198
ReturnHeader/Filer/USAddress/AddressLine1Txt02701 Belle Arbor Avenue
ReturnHeader/Filer/USAddress/CityNm0Chattanooga
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037406
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621114363
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Henderson Hutcherson & McCullough PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01200 Market Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chattanooga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037402
ReturnHeader/PreparerPersonGrp/PhoneNum04237567771
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kim Huskey CPA
ReturnHeader/ReturnTs02015-11-06T09:43:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$189,275
Liabilities
$7,200
Net assets
$182,075
Revenue
$484,392
Expenses
$493,683
Net income
-$9,291
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.11$1.27$0.61$0.42$0.19
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.06$1.07$0.66$0.38$0.28
2023Detailed filing. Detailed filing data is available for this year.$0.82$0.02$0.80$0.69$0.45$0.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.04$0.55$0.57$0.35$0.22
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.33$0.39$0.32$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.00$0.26$0.38$0.36$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.00$0.24$0.38$0.40$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.00$0.25$0.41$0.40$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.24$0.01$0.23$0.43$0.44$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.46$0.40$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$0.48$0.49$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.01$0.19$0.46$0.51$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.36
2012Summary only. Only limited summary data is available for this year.$0.22$0.01$0.21$0.29$0.26$0.03