Civic Intelligence

Sheet Metal Workers Local No 4 Apprentice Training

990 • Fiscal year 2023 • EIN 62-0811943

Apr 01, 2022 to Mar 31, 2023 • Filed on Jun 29, 2023

Organization ProfileWWW.SMARTUNION4.ORG
6735 Whitten Place Suite 5AMemphis, TN 38133

(901) 274-4013

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

25th percentile

-9.0%

Higher net margin than 25% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

30th percentile

-3.2%

Faster asset growth than 30% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

21%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets40th percentile

Assets

Down

$505,600

Down $16,588 (-3.2%) from 2022

Net Assets

Down

$503,572

Down $17,009 (-3.3%) from 2022

Liabilities

Up

$2,028

Up $421 (+26%) from 2022

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin25th percentile

Revenue

Up

$189,823

Up $32,696 (+21%) from 2022

Expenses

Up

$206,832

Up $34,659 (+20%) from 2022

Net Income

Down

-$17,009

Down $1,963 (-13%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $160,025Liabilities 2011: $1,614Net Assets 2011: $158,4112011Assets 2012: $158,205Liabilities 2012: $1,445Net Assets 2012: $156,7602012Assets 2013: $178,444Liabilities 2013: $1,878Net Assets 2013: $176,5662013Assets 2014: $228,339Liabilities 2014: $1,239Net Assets 2014: $227,1002014Assets 2015: $313,138Liabilities 2015: $2,378Net Assets 2015: $310,7602015Assets 2016: $375,562Liabilities 2016: $2,625Net Assets 2016: $372,9372016Assets 2017: $424,868Liabilities 2017: $2,325Net Assets 2017: $422,5432017Assets 2018: $446,933Liabilities 2018: $2,900Net Assets 2018: $444,0332018Assets 2019: $481,010Liabilities 2019: $957Net Assets 2019: $480,0532019Assets 2020: $483,113Liabilities 2020: $1,279Net Assets 2020: $481,8342020Assets 2021: $537,311Liabilities 2021: $1,684Net Assets 2021: $535,6272021Assets 2022: $522,188Liabilities 2022: $1,607Net Assets 2022: $520,5812022Assets 2023: $505,600Liabilities 2023: $2,028Net Assets 2023: $503,5722023Assets 2024: $859,464Liabilities 2024: $2,589Net Assets 2024: $856,8752024Assets 2025: $1,519,780Liabilities 2025: $3,912Net Assets 2025: $1,515,8682025

Highlighted filing

2023

Assets$505,600
Liabilities$2,028
Net Assets$503,572
Open 2023 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $57,033Expenses 2011: $92,998Net Income 2011: -$35,9652011Revenue 2012: $76,367Expenses 2012: $80,247Net Income 2012: -$3,8802012Revenue 2013: $104,814Expenses 2013: $85,008Net Income 2013: $19,8062013Revenue 2014: $136,683Expenses 2014: $86,149Net Income 2014: $50,5342014Revenue 2015: $155,481Expenses 2015: $71,821Net Income 2015: $83,6602015Revenue 2016: $148,951Expenses 2016: $86,774Net Income 2016: $62,1772016Revenue 2017: $147,567Expenses 2017: $97,961Net Income 2017: $49,6062017Revenue 2018: $162,446Expenses 2018: $140,956Net Income 2018: $21,4902018Revenue 2019: $174,076Expenses 2019: $138,056Net Income 2019: $36,0202019Revenue 2020: $159,461Expenses 2020: $157,680Net Income 2020: $1,7812020Revenue 2021: $183,942Expenses 2021: $130,149Net Income 2021: $53,7932021Revenue 2022: $157,127Expenses 2022: $172,173Net Income 2022: -$15,0462022Revenue 2023: $189,823Expenses 2023: $206,832Net Income 2023: -$17,0092023Revenue 2024: $577,486Expenses 2024: $224,183Net Income 2024: $353,3032024Revenue 2025: $1,013,376Expenses 2025: $354,383Net Income 2025: $658,9932025

Highlighted filing

2023

Revenue$189,823
Expenses$206,832
Net Income-$17,009
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jun 29, 2023
Return Version
2022v5.0
Gross Receipts
$189,823
Mission and Program Overview

Mission

The memphis tennessee sheet metal workers apprenticeship and training program is dedicated to excellence in vocational sheet metal training for the unionized sheet metal industry.in order to provide a qualified workforce for our contractors and meet the changing needs of the sheet metal industry we strive to provide the best possible education to all motivated individuals who have chosen to pursue a career in the sheet metal industry and to provide continuing education for journeypersons already working in the trade.

The sheet metal workers apprenticeship and training program is dedicated to excellence in vocational sheet metal training for the unionized sheet metal industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$421,184$392,483▼ $28,701
Cash and Non-Interest-Bearing Accounts$72,782$84,826▲ $12,044
Savings and Temporary Cash Investments$28,222$28,291▲ $69
Total Assets$522,188$505,600▼ $16,588
Liabilities
Accounts Payable and Accrued Expenses$1,607$2,028▲ $421
Total Liabilities$1,607$2,028▲ $421
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$520,581$503,572▼ $17,009
Total Net Assets Fund Balance$520,581$503,572▼ $17,009
Total Liabilities and Net Assets / Fund Balance$522,188$505,600▼ $16,588

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$348,879$111,825$460,704
Equipment$38,246$71,055$109,301
Other Land Buildings$5,358$3,648$9,006
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Gordon JonesTrustee
James Dacus JrTrustee
John WilliamsTrustee
Kenneth Bringle JrTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$189,755
Investment Income
$68
Other Revenue
$0
Change in Net Assets
$-17,009

Audited Revenue Reconciliation

Revenue per Audited Statements
$189,823
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$189,823
Total Revenue per Form 990
$189,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$110,439
Salaries, Compensation, and Employee Benefits$96,393
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$77,643$9,594-$87,237
Depreciation Depletion$35,612$3,957-$39,569
Office Expenses-$10,066-$10,066
Insurance$6,731$241-$6,972
Payroll Taxes$6,069$804-$6,873
Occupancy$6,104$678-$6,782
Fees for Services Accounting-$5,750-$5,750
Conferences and Meetings$3,007--$3,007
Other Employee Benefits$2,283--$2,283
Other Expenses$9,352$463-$463
Fees for Services Legal-$425-$425
Fees for Services Other$223$27-$250
Total Functional Expenses$174,827$32,005$0$206,832

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$206,832
Total Expenses per Audited Statements$206,832
Total Expenses per Form 990$206,832
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

“Executive director reviews and signs the return that is also available for review by board members.”

Form 990, Part VI, Section B, Line 12C

“Annual disclosure statements signed by applicable parties.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 4
EIN
62-0811943
Phone
9012744013
Address
6735 WHITTEN PLACE SUITE 5A, MEMPHIS, TN 38133

Signing Officer

Name
John Williams
Title
Trustee
Phone
9012744013
Signed
2023-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Williams
Formed
1969
Legal Domicile
Tn
Voting Board Members
4
Independent Board Members
4
Employees
8
Volunteers
0

Preparer

Firm
Frazee Ivy Davis Plc
Address
5100 POPLAR AVE STE 1400, MEMPHIS, TN 38137-1499
Preparer
J Slater Smithers CPA
Phone
9016851040
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Based upon the evaluation of the organization's tax positions, management believes all positions taken would more likely than not be upheld under examination. Therefore, no provision for the effects of uncertain tax positions has been recorded for the years ended march 31, 2022 and 2021.”

Raw XML Appendix354 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
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IRS990/ActivityOrMissionDesc0THE SHEET METAL WORKERS APPRENTICESHIP AND TRAINING PROGRAM IS DEDICATED TO EXCELLENCE IN VOCATIONAL SHEET METAL TRAINING FOR THE UNIONIZED SHEET METAL INDUSTRY.
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IRS990/InvestmentInJointVentureInd00
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
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IRS990/MissionDesc0THE MEMPHIS TENNESSEE SHEET METAL WORKERS APPRENTICESHIP AND TRAINING PROGRAM IS DEDICATED TO EXCELLENCE IN VOCATIONAL SHEET METAL TRAINING FOR THE UNIONIZED SHEET METAL INDUSTRY.IN ORDER TO PROVIDE A QUALIFIED WORKFORCE FOR OUR CONTRACTORS AND MEET THE CHANGING NEEDS OF THE SHEET METAL INDUSTRY WE STRIVE TO PROVIDE THE BEST POSSIBLE EDUCATION TO ALL MOTIVATED INDIVIDUALS WHO HAVE CHOSEN TO PURSUE A CAREER IN THE SHEET METAL INDUSTRY AND TO PROVIDE CONTINUING EDUCATION FOR JOURNEYPERSONS ALREADY WORKING IN THE TRADE.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR REVIEWS AND SIGNS THE RETURN THAT IS ALSO AVAILABLE FOR REVIEW BY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL DISCLOSURE STATEMENTS SIGNED BY APPLICABLE PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0522188
IRS990/TotalAssetsEOYAmt0505600
IRS990/TotalAssetsGrp/BOYAmt0522188
IRS990/TotalAssetsGrp/EOYAmt0505600
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032005
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0174827
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206832
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01607
IRS990/TotalLiabilitiesEOYAmt02028
IRS990/TotalLiabilitiesGrp/BOYAmt01607
IRS990/TotalLiabilitiesGrp/EOYAmt02028
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0520581
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0503572
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0174827
IRS990/TotalProgramServiceRevenueAmt0189755
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt068
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0189755
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0189823
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0522188
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0505600
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0MEMPHIS
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd038133
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.SMARTUNION4.ORG
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/PersonNm0JOHN WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09012744013
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 4
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICE FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
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ReturnHeader/Filer/PhoneNum09012744013
ReturnHeader/Filer/USAddress/AddressLine1Txt06735 WHITTEN PLACE SUITE 5A
ReturnHeader/Filer/USAddress/CityNm0MEMPHIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038133
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205556145
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRAZEE IVY DAVIS PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05100 POPLAR AVE STE 1400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEMPHIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0381371499
ReturnHeader/PreparerPersonGrp/PhoneNum09016851040
ReturnHeader/PreparerPersonGrp/PreparationDt02023-06-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J SLATER SMITHERS CPA
ReturnHeader/ReturnTs02023-06-30T11:29:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WILLIAMS
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
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
$505,600
Liabilities
$2,028
Net assets
$503,572
Revenue
$189,823
Expenses
$206,832
Net income
-$17,009
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$1.01$0.35$0.66
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.00$0.86$0.58$0.22$0.35
2023Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.50$0.19$0.21$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.00$0.52$0.16$0.17$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.00$0.54$0.18$0.13$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.16$0.16$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.00$0.48$0.17$0.14$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.00$0.44$0.16$0.14$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.00$0.42$0.15$0.10$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.37$0.15$0.09$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.16$0.07$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.14$0.09$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$0.10$0.09$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.08$0.08$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.06$0.09$0.04