Civic Intelligence

Chattanooga Iron Workers Jac Fund

990 • Fiscal year 2017 • EIN 62-0756763

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 20, 2017

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

76th percentile

0.02x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.01x

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

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

31st percentile

-2.1%

Higher net margin than 31% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

96th percentile

$89,663

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.0% of source-year revenue.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

33rd percentile

-1.7%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-7.9%

Faster revenue growth than 22% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$240,259

Down $4,136 (-1.7%) from 2016

Net Assets

Down

$234,447

Down $8,809 (-3.6%) from 2016

Liabilities

Up

$5,812

Up $4,673 (+410%) from 2016

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin31st percentile

Revenue

Down

$426,949

Down $36,824 (-7.9%) from 2016

Expenses

Up

$435,758

Up $33,166 (+8.2%) from 2016

Net Income

Down

-$8,809

Down $69,990 (-114%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth33rd 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

2017

Assets$240,259
Liabilities$5,812
Net Assets$234,447
Open 2017 Filing

Operations Trend

Revenue Growth22nd 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

2017

Revenue$426,949
Expenses$435,758
Net Income-$8,809
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 20, 2017
Return Version
2016v3.0
Gross Receipts
$426,949
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$165,481$165,139▼ $342
Savings and Temporary Cash Investments$47,090$47,246▲ $156
Land, Buildings, and Equipment, Net$31,824$27,874▼ $3,950
Total Assets$244,395$240,259▼ $4,136
Liabilities
Accounts Payable and Accrued Expenses$1,139$5,812▲ $4,673
Total Liabilities$1,139$5,812▲ $4,673
Net Assets / Fund Balance
Unrestricted Net Assets$243,256$234,447▼ $8,809
Total Net Assets Fund Balance$243,256$234,447▼ $8,809
Total Liabilities and Net Assets / Fund Balance$244,395$240,259▼ $4,136

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$27,874$36,302$64,176
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Brent ChambersTrusteePT$89,663$89,663
Phillip BurneyTraining DirectorFT$87,034$87,034

Board Members and Trustees

NameTitle
Sean-Paul KimballChairman
David BookerVice Chairman
Revenue and Support

Revenue Composition

Contributions and Grants
$357,771
Program Service Revenue
$69,022
Investment Income
$156
Other Revenue
$0
Change in Net Assets
$-8,809

Audited Revenue Reconciliation

Revenue per Audited Statements
$426,949
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$426,949
Total Revenue per Form 990
$426,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$287,671
Other Expenses$148,087
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---$153,702
Occupancy---$50,527
Other Employee Benefits---$47,760
Other Salaries and Wages---$40,871
Pension Plan Contributions---$30,878
Payroll Taxes---$14,460
Conferences and Meetings---$12,386
Travel---$12,065
Office Expenses---$11,734
Fees for Services Accounting---$7,170
Depreciation Depletion---$6,449
Other Expenses---$2,904
Insurance---$2,101
Fees for Services Legal---$1,238
All Other Expenses---$221
Total Functional Expenses$0$0$0$435,758

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$435,758
Total Expenses per Audited Statements$435,758
Total Expenses per Form 990$435,758
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 11B

“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
2017-09-20
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
10
Volunteers
0

Preparer

Firm
Henderson Hutcherson & McCullough PLLC
Address
1200 Market Street, Chattanooga, TN 37402
Preparer
Jerry Smith 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 Appendix303 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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ReturnHeader/Filer/USAddress/AddressLine1Txt02701 Belle Arbor Avenue
ReturnHeader/Filer/USAddress/CityNm0Chattanooga
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037406
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04A6CEA6549B917E28D6E61B336AB46D316C9AA01
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02636260601936CDBBBB7DFFE28B35AC2EA48082B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.18.62.66
ReturnHeader/FilingSecurityInformation/IPDt02017-09-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm014:18:09
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/PreparationDt02017-09-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jerry Smith CPA
ReturnHeader/ReturnTs02017-10-04T16:25:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$240,259
Liabilities
$5,812
Net assets
$234,447
Revenue
$426,949
Expenses
$435,758
Net income
-$8,809
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