Civic Intelligence

Chattanooga Iron Workers Jac Fund

990 • Fiscal year 2024 • EIN 62-0756763

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 11, 2024

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

0.05x

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

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.09x

Higher debt load relative to revenue than 75% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

94th percentile

42%

Higher net margin than 94% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$121,134

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 18.4% of source-year revenue.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

95th percentile

38%

Faster asset growth than 95% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-4.7%

Faster revenue growth than 16% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$1,133,089

Up $313,907 (+38%) from 2023

Net Assets

Up

$1,073,487

Up $275,565 (+35%) from 2023

Liabilities

Up

$59,602

Up $38,342 (+180%) from 2023

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin94th percentile

Revenue

Down

$659,019

Down $32,510 (-4.7%) from 2023

Expenses

Down

$383,454

Down $61,867 (-14%) from 2023

Net Income

Up

$275,565

Up $29,357 (+12%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth95th 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

2024

Assets$1,133,089
Liabilities$59,602
Net Assets$1,073,487
Open 2024 Filing

Operations Trend

Revenue Growth16th 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

2024

Revenue$659,019
Expenses$383,454
Net Income$275,565
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$659,019
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
Savings and Temporary Cash Investments$158,326$600,330▲ $442,004
Investments Program Related-$321,437-
Cash and Non-Interest-Bearing Accounts$607,123$162,469▼ $444,654
Land, Buildings, and Equipment, Net$53,733$48,853▼ $4,880
Total Assets$819,182$1,133,089▲ $313,907
Liabilities
Other Liabilities$8,000$40,000▲ $32,000
Accounts Payable and Accrued Expenses$13,260$19,602▲ $6,342
Total Liabilities$21,260$59,602▲ $38,342
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$797,922$1,073,487▲ $275,565
Total Net Assets Fund Balance$797,922$1,073,487▲ $275,565
Total Liabilities and Net Assets / Fund Balance$819,182$1,133,089▲ $313,907

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,853$78,803$127,656
Investment Program Related Org$321,437--
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phillip BurneyTraining DirectorFT$81,062$40,072$121,134

Board Members and Trustees

NameTitle
Sean-Paul KimballChairman
David BookerVice Chairman
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$586,871
Investment Income
$44,249
Other Revenue
$27,899
Change in Net Assets
$275,565
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$259,743
Other Expenses$123,711
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$81,062--$81,062
Other Salaries and Wages$79,732--$79,732
Pension Plan Contributions$48,703--$48,703
Occupancy-$45,556-$45,556
Other Employee Benefits$38,059--$38,059
Fees for Services Accounting-$13,850-$13,850
Payroll Taxes$12,187--$12,187
Office Expenses-$7,597-$7,597
Depreciation Depletion$4,880--$4,880
Travel-$3,236-$3,236
Fees for Services Legal-$3,113-$3,113
Other Expenses$1,390$1,549-$2,939
Insurance-$2,139-$2,139
Advertising-$397-$397
Total Functional Expenses$301,315$82,139$0$383,454
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$40,000
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
2024-11-11
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
Karen A Clement 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, accruing for payroll taxes, and investments are recorded at their fair value.”

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 Appendix353 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/BOYAmt013260
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt019602
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/AdvertisingGrp/ManagementAndGeneralAmt0397
IRS990/AdvertisingGrp/TotalAmt0397
IRS990/AuditCommitteeInd01
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/BOYAmt0607123
IRS990/CashNonInterestBearingGrp/EOYAmt0162469
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt081062
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt081062
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt044249
IRS990/CYOtherExpensesAmt0123711
IRS990/CYOtherRevenueAmt027899
IRS990/CYProgramServiceRevenueAmt0586871
IRS990/CYRevenuesLessExpensesAmt0275565
IRS990/CYSalariesCompEmpBnftPaidAmt0259743
IRS990/CYTotalExpensesAmt0383454
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0659019
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt04880
IRS990/DepreciationDepletionGrp/TotalAmt04880
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/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt0301315
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013850
IRS990/FeesForServicesAccountingGrp/TotalAmt013850
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03113
IRS990/FeesForServicesLegalGrp/TotalAmt03113
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/OtherCompensationAmt240072
IRS990/Form990PartVIISectionAGrp/PersonNm0David Booker
IRS990/Form990PartVIISectionAGrp/PersonNm1Sean-Paul Kimball
IRS990/Form990PartVIISectionAGrp/PersonNm2Phillip Burney
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt281062
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
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/GrossReceiptsAmt0659019
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02139
IRS990/InsuranceGrp/TotalAmt02139
IRS990/InvestmentIncomeGrp/ExclusionAmt044249
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt044249
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0321437
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt078803
IRS990/LandBldgEquipBasisNetGrp/BOYAmt053733
IRS990/LandBldgEquipBasisNetGrp/EOYAmt048853
IRS990/LandBldgEquipCostOrOtherBssAmt0127656
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
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/NetAssetsOrFundBalancesBOYAmt0797922
IRS990/NetAssetsOrFundBalancesEOYAmt01073487
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0797922
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01073487
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt045556
IRS990/OccupancyGrp/TotalAmt045556
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07597
IRS990/OfficeExpensesGrp/TotalAmt07597
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt038059
IRS990/OtherEmployeeBenefitsGrp/TotalAmt038059
IRS990/OtherExpensesGrp/Desc0Materials and supplies
IRS990/OtherExpensesGrp/Desc1Meetings and conference
IRS990/OtherExpensesGrp/Desc2Telephone
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04702
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11549
IRS990/OtherExpensesGrp/ProgramServicesAmt030185
IRS990/OtherExpensesGrp/ProgramServicesAmt15117
IRS990/OtherExpensesGrp/ProgramServicesAmt21390
IRS990/OtherExpensesGrp/TotalAmt030185
IRS990/OtherExpensesGrp/TotalAmt15117
IRS990/OtherExpensesGrp/TotalAmt24702
IRS990/OtherExpensesGrp/TotalAmt32939
IRS990/OtherLiabilitiesGrp/BOYAmt08000
IRS990/OtherLiabilitiesGrp/EOYAmt040000
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt027899
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt027899
IRS990/OtherRevenueTotalAmt027899
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt079732
IRS990/OtherSalariesAndWagesGrp/TotalAmt079732
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt012187
IRS990/PayrollTaxesGrp/TotalAmt012187
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt048703
IRS990/PensionPlanContributionsGrp/TotalAmt048703
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Phillip Burney
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Contractors
IRS990/ProgramServiceRevenueGrp/Desc1Class and instruction
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0586796
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0586796
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt175
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0682114
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03354
IRS990/PYOtherExpensesAmt0195235
IRS990/PYOtherRevenueAmt04936
IRS990/PYProgramServiceRevenueAmt01125
IRS990/PYRevenuesLessExpensesAmt0246208
IRS990/PYSalariesCompEmpBnftPaidAmt0250086
IRS990/PYTotalExpensesAmt0445321
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0691529
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0275565
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0614770
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0158326
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0600330
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt048853
IRS990ScheduleD/EquipmentGrp/DepreciationAmt078803
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0127656
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0321437
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Stocks, options and ETFs
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt040000
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/TotalBookValueLandBuildingsAmt048853
IRS990ScheduleD/TotalBookValueProgramRltdAmt0321437
IRS990ScheduleD/TotalLiabilityAmt040000
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, accruing for payroll taxes, and investments are recorded at their fair value.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No change in oversight process or selection process during the year.
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 2c
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Iron Workers Local Union No 704
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02715 Belle Arbor Avenue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Chattanooga
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd037406
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt032000
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Iron Workers Local Union No 704
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0819182
IRS990/TotalAssetsEOYAmt01133089
IRS990/TotalAssetsGrp/BOYAmt0819182
IRS990/TotalAssetsGrp/EOYAmt01133089
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt082139
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0301315
IRS990/TotalFunctionalExpensesGrp/TotalAmt0383454
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021260
IRS990/TotalLiabilitiesEOYAmt059602
IRS990/TotalLiabilitiesGrp/BOYAmt021260
IRS990/TotalLiabilitiesGrp/EOYAmt059602
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0797922
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01073487
IRS990/TotalOtherCompensationAmt040072
IRS990/TotalProgramServiceExpensesAmt0301315
IRS990/TotalProgramServiceRevenueAmt0586871
IRS990/TotalReportableCompFromOrgAmt081062
IRS990/TotalRevenueGrp/ExclusionAmt044249
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0614770
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0659019
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0819182
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01133089
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03236
IRS990/TravelGrp/TotalAmt03236
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sean Kimball
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum04236984198
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
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/PreparationDt02024-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Karen A Clement CPA
ReturnHeader/ReturnTs02024-11-15T06:54:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,133,089
Liabilities
$59,602
Net assets
$1,073,487
Revenue
$659,019
Expenses
$383,454
Net income
$275,565
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
2024Detailed filing. Detailed filing data is available for this year.$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