Civic Intelligence

Sheet Metal Workers International Association AFL-CIO Local Union 48

990 • Fiscal year 2017 • EIN 63-0126625

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 28, 2017

Organization ProfileN/A
1108 29th Street NorthBirmingham, AL 35234

(205) 322-9016

Siviq Scores

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

Liabilities / Assets

70th percentile

0.04x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.07x

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

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

49th percentile

4.5%

Higher net margin than 49% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

80th percentile

$106,379

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

28th percentile

-1.2%

Faster asset growth than 28% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

21st percentile

-6.2%

Faster revenue growth than 21% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$878,428

Down $10,408 (-1.2%) from 2016

Net Assets

Up

$841,103

Up $24,994 (+3.1%) from 2016

Liabilities

Down

$37,325

Down $35,402 (-49%) from 2016

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin49th percentile

Revenue

Down

$557,656

Down $36,897 (-6.2%) from 2016

Expenses

Up

$532,662

Up $29,023 (+5.8%) from 2016

Net Income

Down

$24,994

Down $65,920 (-73%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $671,537Liabilities 2011: $33,644Net Assets 2011: $637,8922011Assets 2012: $658,049Liabilities 2012: $26,189Net Assets 2012: $631,8602012Assets 2013: $573,398Liabilities 2013: $34,772Net Assets 2013: $538,6262013Assets 2014: $766,131Liabilities 2014: $29,919Net Assets 2014: $736,2122014Assets 2015: $752,364Liabilities 2015: $27,169Net Assets 2015: $725,1952015Assets 2016: $888,836Liabilities 2016: $72,727Net Assets 2016: $816,1092016Assets 2017: $878,428Liabilities 2017: $37,325Net Assets 2017: $841,1032017Assets 2018: $889,275Liabilities 2018: $27,597Net Assets 2018: $861,6782018Assets 2019: $1,023,987Liabilities 2019: $37,861Net Assets 2019: $986,1262019Assets 2020: $1,234,454Liabilities 2020: $40,958Net Assets 2020: $1,193,4962020Assets 2021: $1,383,075Liabilities 2021: $24,480Net Assets 2021: $1,358,5952021Assets 2022: $1,374,825Liabilities 2022: $104,385Net Assets 2022: $1,270,4402022Assets 2023: $1,440,730Liabilities 2023: $230,789Net Assets 2023: $1,209,9412023Assets 2024: $1,414,481Liabilities 2024: $90,744Net Assets 2024: $1,323,7372024

Highlighted filing

2017

Assets$878,428
Liabilities$37,325
Net Assets$841,103
Open 2017 Filing

Operations Trend

Revenue Growth21st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $542,707Expenses 2011: $559,520Net Income 2011: -$16,8132011Revenue 2012: $586,945Expenses 2012: $592,978Net Income 2012: -$6,0332012Revenue 2013: $560,797Expenses 2013: $654,031Net Income 2013: -$93,2342013Revenue 2014: $839,640Expenses 2014: $642,054Net Income 2014: $197,5862014Revenue 2015: $567,019Expenses 2015: $578,036Net Income 2015: -$11,0172015Revenue 2016: $594,553Expenses 2016: $503,639Net Income 2016: $90,9142016Revenue 2017: $557,656Expenses 2017: $532,662Net Income 2017: $24,9942017Revenue 2018: $666,322Expenses 2018: $645,747Net Income 2018: $20,5752018Revenue 2019: $769,569Expenses 2019: $645,121Net Income 2019: $124,4482019Revenue 2020: $1,366,730Expenses 2020: $1,159,360Net Income 2020: $207,3702020Revenue 2021: $984,386Expenses 2021: $819,287Net Income 2021: $165,0992021Revenue 2022: $653,596Expenses 2022: $741,751Net Income 2022: -$88,1552022Revenue 2023: $754,895Expenses 2023: $815,394Net Income 2023: -$60,4992023Revenue 2024: $934,408Expenses 2024: $820,612Net Income 2024: $113,7962024

Highlighted filing

2017

Revenue$557,656
Expenses$532,662
Net Income$24,994
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 28, 2017
Return Version
2017v2.3
Gross Receipts
$592,853
Mission and Program Overview

Mission

To provide for the economic welfare and advancement of the members of the local union.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$512,156$604,464▲ $92,308
Land, Buildings, and Equipment, Net$211,874$172,847▼ $39,027
Accounts Receivable$48,718$59,844▲ $11,126
Cash and Non-Interest-Bearing Accounts$107,817$37,059▼ $70,758
Prepaid Expenses and Deferred Charges$8,271$4,214▼ $4,057
Total Assets$888,836$878,428▼ $10,408
Liabilities
Accounts Payable and Accrued Expenses$71,319$35,610▼ $35,709
Other Liabilities$1,408$1,715▲ $307
Total Liabilities$72,727$37,325▼ $35,402
Net Assets / Fund Balance
Unrestricted Net Assets$816,109$841,103▲ $24,994
Total Net Assets Fund Balance$816,109$841,103▲ $24,994
Total Liabilities and Net Assets / Fund Balance$888,836$878,428▼ $10,408

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$18,456$376,412$394,868
Land$130,322-$130,322
Equipment$24,069$78,203$102,272
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian DuncanBusiness ManFT$65,150$41,229$106,379
Robert BohannonPRESIDENT\ORFT$57,145$39,622$96,767
Matthew NewsomeRecording Se-$1,650-$1,650
Ricky EcholsExecutive Bo-$900-$900
Keith QuinnExecutive Bo-$600-$600
Daniel WaldenExecutive Bo-$300-$300
Adam CarrVice Presisd-$100-$100
Revenue and Support

Revenue Composition

Contributions and Grants
$47,595
Program Service Revenue
$500,927
Investment Income
$-2,227
Other Revenue
$11,361
Change in Net Assets
$24,994

Audited Revenue Reconciliation

Revenue per Audited Statements
$557,656
Total Revenue per Audited Statements
$557,656
Total Revenue per Form 990
$557,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$283,090
Other Expenses$199,560
Grants and Similar Amounts Paid$50,012
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$206,696
Payments to Affiliates---$104,803
Grants to Domestic Orgs---$50,012
Other Salaries and Wages---$42,781
Occupancy---$18,974
Office Expenses---$17,538
Payroll Taxes---$13,525
Travel---$13,357
Fees for Services Accounting---$12,020
Insurance---$11,853
Other Employee Benefits---$10,348
Pension Plan Contributions---$9,740
Depreciation Depletion---$9,001
Conferences and Meetings---$5,631
Advertising---$1,917
Other Expenses---$250
Total Functional Expenses$0$0$0$532,662

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$532,662
Total Expenses per Audited Statements$532,662
Total Expenses per Form 990$532,662
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
J K Johnson Mechanical ContractorMuscle Shoals, AL-Wage Assistance$27,941
Pettus Mechanical CoRogersville, AL-Wage Assistance$22,071
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Taxes$1,715
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 6

“Members of the organization are made up of individuals who pay union dues.”

Form 990, Page 6, Part VI, Line 7A

“Members of the local union elect the governing board, officers, business rep and business manager.”

Form 990, Page 6, Part VI, Line 11B

“The business manager reviews the form 990. The governing board does not review the form 990.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for top management officials is based on negotiated wage rates and is based on the collectively bargained agreement between the local and the mechanical contractors association.”

Form 990, Page 6, Part VI, Line 15B

“Compensation for officers is based on negotiated wage rates and is based on the collectively bargained agreement between the local and the mechanical contractors association.”

Form 990, Page 6, Part VI, Line 19

“The local makes its governing documents, conflict of interest policy and financial statements available to the public upon request at its office in birmingham, alabama.”

Filing and Contact Details

Filer

Filer Name
International Association of Sheet
EIN
63-0126625
Phone
2053229016
Address
1108 29TH STREET NORTH, BIRMINGHAM, AL 35234
Doing Business As
Sm 48

Signing Officer

Name
Brian Duncan
Title
Business Manager
Phone
2053229016
Signed
2017-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Duncan
Formed
1903
Legal Domicile
Al
Voting Board Members
5
Independent Board Members
0
Employees
13

Preparer

Firm
Potter Bryant & Moore Pc
Address
234 AQUARIUS DRIVE SUITE 109, BIRMINGHAM, AL 35209-5867
Preparer
Steve D Moore
Phone
2053235206
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE ORGANIZATION ARE MADE UP OF INDIVIDUALS WHO PAY UNION DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE LOCAL UNION ELECT THE GOVERNING BOARD, OFFICERS, BUSINESS REP AND BUSINESS MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BUSINESS MANAGER REVIEWS THE FORM 990. THE GOVERNING BOARD DOES NOT REVIEW THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR TOP MANAGEMENT OFFICIALS IS BASED ON NEGOTIATED WAGE RATES AND IS BASED ON THE COLLECTIVELY BARGAINED AGREEMENT BETWEEN THE LOCAL AND THE MECHANICAL CONTRACTORS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR OFFICERS IS BASED ON NEGOTIATED WAGE RATES AND IS BASED ON THE COLLECTIVELY BARGAINED AGREEMENT BETWEEN THE LOCAL AND THE MECHANICAL CONTRACTORS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE LOCAL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS OFFICE IN BIRMINGHAM, ALABAMA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIRMINGHAM
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ReturnHeader/ReturnTypeCd0990

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$878,428
Liabilities
$37,325
Net assets
$841,103
Revenue
$557,656
Expenses
$532,662
Net income
$24,994
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.41$0.09$1.32$0.93$0.82$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.44$0.23$1.21$0.75$0.82$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.37$0.10$1.27$0.65$0.74$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.38$0.02$1.36$0.98$0.82$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.04$1.19$1.37$1.16$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.04$0.99$0.77$0.65$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.89$0.03$0.86$0.67$0.65$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.04$0.84$0.56$0.53$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.07$0.82$0.59$0.50$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.03$0.73$0.57$0.58$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.03$0.74$0.84$0.64$0.20
2013Summary only. Only limited summary data is available for this year.$0.57$0.03$0.54$0.56$0.65$0.09
2012Summary only. Only limited summary data is available for this year.$0.66$0.03$0.63$0.59$0.59$0.01
2011Summary only. Only limited summary data is available for this year.$0.67$0.03$0.64$0.54$0.56$0.02