Civic Intelligence

Chattanooga Iron Workers Jac Fund

990 • Fiscal year 2023 • EIN 62-0756763

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 10, 2023

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

71st percentile

0.03x

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

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

69th percentile

0.03x

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

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Net Margin

91st percentile

36%

Higher net margin than 91% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$116,139

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 16.8% of source-year revenue.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Asset Growth

94th percentile

39%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

83rd percentile

21%

Faster revenue growth than 83% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$819,182

Up $229,272 (+39%) from 2022

Net Assets

Up

$797,922

Up $246,208 (+45%) from 2022

Liabilities

Down

$21,260

Down $16,936 (-44%) from 2022

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin91st percentile

Revenue

Up

$691,529

Up $121,147 (+21%) from 2022

Expenses

Up

$445,321

Up $94,749 (+27%) from 2022

Net Income

Up

$246,208

Up $26,398 (+12%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth94th 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

2023

Assets$819,182
Liabilities$21,260
Net Assets$797,922
Open 2023 Filing

Operations Trend

Revenue Growth83rd 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

2023

Revenue$691,529
Expenses$445,321
Net Income$246,208
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 10, 2023
Return Version
2022v5.0
Gross Receipts
$691,529
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$416,650$607,123▲ $190,473
Savings and Temporary Cash Investments$154,973$158,326▲ $3,353
Land, Buildings, and Equipment, Net$18,287$53,733▲ $35,446
Total Assets$589,910$819,182▲ $229,272
Liabilities
Accounts Payable and Accrued Expenses$5,597$13,260▲ $7,663
Other Liabilities$32,599$8,000▼ $24,599
Total Liabilities$38,196$21,260▼ $16,936
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$551,714$797,922▲ $246,208
Total Net Assets Fund Balance$551,714$797,922▲ $246,208
Total Liabilities and Net Assets / Fund Balance$589,910$819,182▲ $229,272

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$53,733$73,923$127,656
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phillip BurneyTraining DirectorFT$78,021$38,118$116,139

Board Members and Trustees

NameTitle
Sean-Paul KimballChairman
David BookerVice Chairman
Revenue and Support

Revenue Composition

Contributions and Grants
$682,114
Program Service Revenue
$1,125
Investment Income
$3,354
Other Revenue
$4,936
Change in Net Assets
$246,208
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$250,086
Other Expenses$195,235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$79,461--$79,461
Current Officers, Directors, Trustees, and Key Employees$78,021--$78,021
Pension Plan Contributions$41,638--$41,638
Other Employee Benefits$35,009--$35,009
Payments to Affiliates-$32,000-$32,000
Occupancy-$26,122-$26,122
Payroll Taxes$15,957--$15,957
Fees for Services Accounting-$13,500-$13,500
Travel-$10,908-$10,908
Office Expenses-$10,863-$10,863
Depreciation Depletion$6,670--$6,670
Other Expenses$3,072$1,347-$4,419
Insurance-$1,743-$1,743
Fees for Services Legal-$1,200-$1,200
Total Functional Expenses$347,638$97,683$0$445,321
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$8,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Chairman
Phone
4236984198
Signed
2023-11-10
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
4
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.”

Form 990, Part XII, Line 2C

“No change in oversight process or selection process during the year.”

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 Appendix349 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/ExplanationTxt4No change in oversight process or selection process during the year.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2C
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Iron Workers Local Union No 704
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0589910
IRS990/TotalAssetsEOYAmt0819182
IRS990/TotalAssetsGrp/BOYAmt0589910
IRS990/TotalAssetsGrp/EOYAmt0819182
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0682114
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt097683
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0347638
IRS990/TotalFunctionalExpensesGrp/TotalAmt0445321
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038196
IRS990/TotalLiabilitiesEOYAmt021260
IRS990/TotalLiabilitiesGrp/BOYAmt038196
IRS990/TotalLiabilitiesGrp/EOYAmt021260
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0551714
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0797922
IRS990/TotalOtherCompensationAmt038118
IRS990/TotalProgramServiceExpensesAmt0347638
IRS990/TotalProgramServiceRevenueAmt01125
IRS990/TotalReportableCompFromOrgAmt078021
IRS990/TotalRevenueGrp/ExclusionAmt08290
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01125
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0691529
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0589910
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0819182
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt010908
IRS990/TravelGrp/TotalAmt010908
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/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sean Kimball
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum04236984198
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-10
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/IRSResponsiblePrtyInfoCurrInd01
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/PreparationDt02023-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eric Liddy CPA
ReturnHeader/ReturnTs02023-11-15T08:10:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Sean
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Kimball
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$819,182
Liabilities
$21,260
Net assets
$797,922
Revenue
$691,529
Expenses
$445,321
Net income
$246,208
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