Civic Intelligence

Chattanooga Iron Workers Jac Fund

990 • Fiscal year 2022 • EIN 62-0756763

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 04, 2022

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

80th percentile

0.06x

Higher debt load relative to assets than 80% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

78th percentile

0.07x

Higher debt load relative to revenue than 78% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Net Margin

93rd percentile

39%

Higher net margin than 93% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

83rd percentile

$107,186

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Asset Growth

97th percentile

76%

Faster asset growth than 97% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

92nd percentile

46%

Faster revenue growth than 92% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$589,910

Up $254,392 (+76%) from 2021

Net Assets

Up

$551,714

Up $219,810 (+66%) from 2021

Liabilities

Up

$38,196

Up $34,582 (+957%) from 2021

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin93rd percentile

Revenue

Up

$570,382

Up $179,491 (+46%) from 2021

Expenses

Up

$350,572

Up $30,729 (+9.6%) from 2021

Net Income

Up

$219,810

Up $148,762 (+209%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth97th 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

2022

Assets$589,910
Liabilities$38,196
Net Assets$551,714
Open 2022 Filing

Operations Trend

Revenue Growth92nd 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

2022

Revenue$570,382
Expenses$350,572
Net Income$219,810
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 4, 2022
Return Version
2021v4.2
Gross Receipts
$570,382
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.

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$152,110$416,650▲ $264,540
Savings and Temporary Cash Investments$158,684$154,973▼ $3,711
Land, Buildings, and Equipment, Net$24,724$18,287▼ $6,437
Total Assets$335,518$589,910▲ $254,392
Liabilities
Other Liabilities$0$32,599▲ $32,599
Accounts Payable and Accrued Expenses$3,614$5,597▲ $1,983
Total Liabilities$3,614$38,196▲ $34,582
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$331,904$551,714▲ $219,810
Total Net Assets Fund Balance$331,904$551,714▲ $219,810
Total Liabilities and Net Assets / Fund Balance$335,518$589,910▲ $254,392

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,287$67,253$85,540
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phillip BurneyTraining DirectorFT$74,072$33,114$107,186

Board Members and Trustees

NameTitle
Sean-Paul KimballChairman
David BookerVice Chairman
Revenue and Support

Revenue Composition

Contributions and Grants
$560,152
Program Service Revenue
$9,263
Investment Income
$967
Other Revenue
$0
Change in Net Assets
$219,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$223,986
Other Expenses$126,586
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$107,186--$107,186
Occupancy-$52,170-$52,170
Other Salaries and Wages$42,256--$42,256
Pension Plan Contributions$37,127--$37,127
Other Employee Benefits$25,875--$25,875
Fees for Services Accounting-$13,300-$13,300
Payroll Taxes$11,542--$11,542
Office Expenses-$8,007-$8,007
Depreciation Depletion$6,438--$6,438
Travel-$5,914-$5,914
Insurance-$1,687-$1,687
Conferences and Meetings$1,371--$1,371
Fees for Services Legal-$1,288-$1,288
Other Expenses$176$1,053-$1,229
Total Functional Expenses$267,153$83,419$0$350,572
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
Due to related party$32,599
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
Chairman
Phone
4236984198
Signed
2022-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip Burney
Formed
1967
Legal Domicile
Tn
Voting Board Members
3
Independent Board Members
3
Employees
2
Volunteers
0

Preparer

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

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 Appendix316 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03614
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05597
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To provide instruction in trade skills for apprentice craftsmen entering the ironworking trade, and to offer advanced classes for journeymen.
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Phillip Burney
IRS990/BooksInCareOfDetail/PhoneNum04236984198
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02701 Belle Arbor Ave
IRS990/BooksInCareOfDetail/USAddress/CityNm0Chattanooga
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037406
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0152110
IRS990/CashNonInterestBearingGrp/EOYAmt0416650
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0107186
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0107186
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01371
IRS990/ConferencesMeetingsGrp/TotalAmt01371
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0560152
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0967
IRS990/CYOtherExpensesAmt0126586
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt09263
IRS990/CYRevenuesLessExpensesAmt0219810
IRS990/CYSalariesCompEmpBnftPaidAmt0223986
IRS990/CYTotalExpensesAmt0350572
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0570382
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt06438
IRS990/DepreciationDepletionGrp/TotalAmt06438
IRS990/Desc0To provide instruction in trade skills for apprentice craftsmen entering the ironworking trade, and to offer advanced classes for journeymen.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt0267153
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013300
IRS990/FeesForServicesAccountingGrp/TotalAmt013300
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01288
IRS990/FeesForServicesLegalGrp/TotalAmt01288
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt233114
IRS990/Form990PartVIISectionAGrp/PersonNm0Sean-Paul Kimball
IRS990/Form990PartVIISectionAGrp/PersonNm1David Booker
IRS990/Form990PartVIISectionAGrp/PersonNm2Phillip Burney
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt274072
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Training Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0570382
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01687
IRS990/InsuranceGrp/TotalAmt01687
IRS990/InvestmentIncomeGrp/ExclusionAmt0967
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0967
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt067253
IRS990/LandBldgEquipBasisNetGrp/BOYAmt024724
IRS990/LandBldgEquipBasisNetGrp/EOYAmt018287
IRS990/LandBldgEquipCostOrOtherBssAmt085540
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0560152
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To provide instruction in trade skills for apprentice craftsmen entering the ironworking trade, and to offer advanced classes for journeymen.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0331904
IRS990/NetAssetsOrFundBalancesEOYAmt0551714
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0331904
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0551714
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt052170
IRS990/OccupancyGrp/TotalAmt052170
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08007
IRS990/OfficeExpensesGrp/TotalAmt08007
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt025875
IRS990/OtherEmployeeBenefitsGrp/TotalAmt025875
IRS990/OtherExpensesGrp/Desc0Materials and supplies
IRS990/OtherExpensesGrp/Desc1Apprenticeship training
IRS990/OtherExpensesGrp/Desc2Miscellaneous
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01053
IRS990/OtherExpensesGrp/ProgramServicesAmt028849
IRS990/OtherExpensesGrp/ProgramServicesAmt16333
IRS990/OtherExpensesGrp/ProgramServicesAmt2176
IRS990/OtherExpensesGrp/TotalAmt028849
IRS990/OtherExpensesGrp/TotalAmt16333
IRS990/OtherExpensesGrp/TotalAmt21229
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt032599
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt042256
IRS990/OtherSalariesAndWagesGrp/TotalAmt042256
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt011542
IRS990/PayrollTaxesGrp/TotalAmt011542
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt037127
IRS990/PensionPlanContributionsGrp/TotalAmt037127
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Phillip Burney
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Class and instruction
IRS990/ProgramServiceRevenueGrp/Desc1Book sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06499
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12764
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06499
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12764
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0383003
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01055
IRS990/PYOtherExpensesAmt0103748
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt06833
IRS990/PYRevenuesLessExpensesAmt071048
IRS990/PYSalariesCompEmpBnftPaidAmt0216095
IRS990/PYTotalExpensesAmt0319843
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0390891
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0219810
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09263
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0158684
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0154973
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt018287
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067253
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt085540
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032599
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to related party
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018287
IRS990ScheduleD/TotalLiabilityAmt032599
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0335518
IRS990/TotalAssetsEOYAmt0589910
IRS990/TotalAssetsGrp/BOYAmt0335518
IRS990/TotalAssetsGrp/EOYAmt0589910
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0560152
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083419
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0267153
IRS990/TotalFunctionalExpensesGrp/TotalAmt0350572
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03614
IRS990/TotalLiabilitiesEOYAmt038196
IRS990/TotalLiabilitiesGrp/BOYAmt03614
IRS990/TotalLiabilitiesGrp/EOYAmt038196
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0331904
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0551714
IRS990/TotalOtherCompensationAmt033114
IRS990/TotalProgramServiceExpensesAmt0267153
IRS990/TotalProgramServiceRevenueAmt09263
IRS990/TotalReportableCompFromOrgAmt074072
IRS990/TotalRevenueGrp/ExclusionAmt0967
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09263
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0570382
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0335518
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0589910
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt05914
IRS990/TravelGrp/TotalAmt05914
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02701 Belle Arbor Avenue
IRS990/USAddress/CityNm0Chattanooga
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037406
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sean Kimball
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum04236984198
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-04
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/PreparationDt02022-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eric Liddy CPA
ReturnHeader/ReturnTs02022-11-15T16:47:58-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Sean
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Kimball
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$589,910
Liabilities
$38,196
Net assets
$551,714
Revenue
$570,382
Expenses
$350,572
Net income
$219,810
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
2022Detailed filing. Detailed filing data is available for this year.$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