Civic Intelligence

Chattanooga Iron Workers Jac Fund

990 • Fiscal year 2020 • EIN 62-0756763

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 13, 2020

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

72nd percentile

0.01x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.01x

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

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

41st percentile

6.5%

Higher net margin than 41% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

97th percentile

$103,759

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 27.2% of source-year revenue.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

56th percentile

10%

Faster asset growth than 56% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

-0.6%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$264,607

Up $24,670 (+10%) from 2019

Net Assets

Up

$260,856

Up $24,774 (+10%) from 2019

Liabilities

Down

$3,751

Down $104 (-2.7%) from 2019

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin41st percentile

Revenue

Down

$381,802

Down $2,495 (-0.6%) from 2019

Expenses

Down

$357,028

Down $38,377 (-9.7%) from 2019

Net Income

Up

$24,774

Up $35,882 (+323%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth56th 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

2020

Assets$264,607
Liabilities$3,751
Net Assets$260,856
Open 2020 Filing

Operations Trend

Revenue Growth56th 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

2020

Revenue$381,802
Expenses$357,028
Net Income$24,774
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$381,802
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
Savings and Temporary Cash Investments$0$152,951▲ $152,951
Cash and Non-Interest-Bearing Accounts$205,376$79,950▼ $125,426
Land, Buildings, and Equipment, Net$34,561$31,706▼ $2,855
Total Assets$239,937$264,607▲ $24,670
Liabilities
Accounts Payable and Accrued Expenses$3,855$3,751▼ $104
Total Liabilities$3,855$3,751▼ $104
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$236,082$260,856▲ $24,774
Total Net Assets Fund Balance$236,082$260,856▲ $24,774
Total Liabilities and Net Assets / Fund Balance$239,937$264,607▲ $24,670

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$31,706$53,834$85,540
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phillip BurneyTraining DirectorFT$74,161$29,598$103,759

Board Members and Trustees

NameTitle
Sean-Paul KimballChairman
Daniel PotterPresident
David BookerVice Chairman
Revenue and Support

Revenue Composition

Contributions and Grants
$367,276
Program Service Revenue
$11,846
Investment Income
$2,680
Other Revenue
$0
Change in Net Assets
$24,774

Audited Revenue Reconciliation

Revenue per Audited Statements
$381,802
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$381,802
Total Revenue per Form 990
$381,802
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$241,235
Other Expenses$115,793
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$103,759--$103,759
Other Salaries and Wages$41,617$14,741-$56,358
Pension Plan Contributions$55,983--$55,983
Occupancy-$29,663-$29,663
Payroll Taxes-$14,890-$14,890
Travel-$12,518-$12,518
Fees for Services Accounting-$11,775-$11,775
Other Employee Benefits-$10,245-$10,245
Office Expenses-$8,125-$8,125
Depreciation Depletion$6,514--$6,514
Other Expenses$7,760$4,276-$4,276
All Other Expenses-$3,129-$3,129
Conferences and Meetings$2,499--$2,499
Insurance$728$980-$1,708
Fees for Services Legal-$1,663-$1,663
Total Functional Expenses$245,023$112,005$0$357,028

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$357,028
Total Expenses per Audited Statements$357,028
Total Expenses per Form 990$357,028
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 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, 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
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip Burney
Formed
1967
Legal Domicile
Tn
Voting Board Members
4
Independent Board Members
4
Employees
5
Volunteers
0

Preparer

Firm
Henderson Hutcherson & McCullough PLLC
Address
1200 Market Street, Chattanooga, TN 37402
Preparer
Kyle ChristensenCPA
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.”

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 Appendix335 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/ExplanationTxt3The 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 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 1:
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03855
IRS990/TotalLiabilitiesEOYAmt03751
IRS990/TotalLiabilitiesGrp/BOYAmt03855
IRS990/TotalLiabilitiesGrp/EOYAmt03751
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0236082
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0260856
IRS990/TotalOtherCompensationAmt029598
IRS990/TotalOtherProgSrvcExpenseAmt0245023
IRS990/TotalProgramServiceExpensesAmt0245023
IRS990/TotalProgramServiceRevenueAmt011846
IRS990/TotalReportableCompFromOrgAmt074161
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014526
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0381802
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0239937
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0264607
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt012518
IRS990/TravelGrp/TotalAmt012518
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02701 Belle Arbor Avenue
IRS990/USAddress/CityNm0Chattanooga
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037406
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sean Kimball
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum04236984198
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-13
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0601042BC6621A654B3AE652BDBD2431DBE21F541
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0601042BC6621A654B3AE652BDBD2431DBE21F541
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.177.14.66
ReturnHeader/FilingSecurityInformation/IPDt02020-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm012:12:42
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/PreparationDt02020-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kyle ChristensenCPA
ReturnHeader/ReturnTs02020-11-16T06:21:42-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$264,607
Liabilities
$3,751
Net assets
$260,856
Revenue
$381,802
Expenses
$357,028
Net income
$24,774
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
2020Detailed filing. Detailed filing data is available for this year.$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