Civic Intelligence

Sheet Metal Workers International Association AFL-CIO Local Union 48

990 • Fiscal year 2020 • EIN 63-0126625

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 29, 2021

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

62nd percentile

0.03x

Higher debt load relative to assets than 62% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.03x

Higher debt load relative to revenue than 55% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

60th percentile

$127,002

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

82nd percentile

21%

Faster asset growth than 82% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

98th percentile

78%

Faster revenue growth than 98% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$1,234,454

Up $210,467 (+21%) from 2019

Net Assets

Up

$1,193,496

Up $207,370 (+21%) from 2019

Liabilities

Up

$40,958

Up $3,097 (+8.2%) from 2019

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin67th percentile

Revenue

Up

$1,366,730

Up $597,161 (+78%) from 2019

Expenses

Up

$1,159,360

Up $514,239 (+80%) from 2019

Net Income

Up

$207,370

Up $82,922 (+67%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth82nd 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

2020

Assets$1,234,454
Liabilities$40,958
Net Assets$1,193,496
Open 2020 Filing

Operations Trend

Revenue Growth98th 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

2020

Revenue$1,366,730
Expenses$1,159,360
Net Income$207,370
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 29, 2021
Return Version
2020v4.0
Gross Receipts
$1,385,290
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$647,969$688,750▲ $40,781
Accounts Receivable$143,150$294,267▲ $151,117
Land, Buildings, and Equipment, Net$190,916$196,157▲ $5,241
Cash and Non-Interest-Bearing Accounts$37,381$49,891▲ $12,510
Prepaid Expenses and Deferred Charges$4,571$5,389▲ $818
Total Assets$1,023,987$1,234,454▲ $210,467
Liabilities
Accounts Payable and Accrued Expenses$35,818$38,818▲ $3,000
Other Liabilities$2,043$2,140▲ $97
Total Liabilities$37,861$40,958▲ $3,097
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$986,126$1,193,496▲ $207,370
Total Net Assets Fund Balance$986,126$1,193,496▲ $207,370
Total Liabilities and Net Assets / Fund Balance$1,023,987$1,234,454▲ $210,467

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$28,018$381,350$409,368
Equipment$37,817$92,779$130,596
Land$130,322-$130,322
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian DuncanBusiness ManFT$79,470$47,532$127,002
Daniel WaldenBusiness RepFT$67,435$45,036$112,471
Eric McconnellRecording Se-$1,800-$1,800
Gary KelleyPresident-$1,650-$1,650
Jonathan AtchinsonVice Preside-$1,100-$1,100
William JohnstonExecutive Bo-$900-$900
Kyle QuinnExecutive Ba-$600-$600
Ricky EcholsExecutive Bo-$300-$300
Revenue and Support

Revenue Composition

Contributions and Grants
$496,511
Program Service Revenue
$868,626
Investment Income
$-4,129
Other Revenue
$5,722
Change in Net Assets
$207,370

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,366,730
Total Revenue per Audited Statements
$1,366,730
Total Revenue per Form 990
$1,366,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$676,956
Salaries, Compensation, and Employee Benefits$435,065
Grants and Similar Amounts Paid$47,339
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$245,822
Payments to Affiliates---$121,363
Other Salaries and Wages---$106,377
Grants to Domestic Orgs---$47,339
Pension Plan Contributions---$39,906
Other Employee Benefits---$22,561
Payroll Taxes---$20,399
Occupancy---$18,516
Office Expenses---$18,208
Depreciation Depletion---$14,648
Fees for Services Accounting---$12,020
Insurance---$11,301
Travel---$10,079
Advertising---$6,011
Conferences and Meetings---$1,702
Fees for Services Legal---$116
Other Expenses---$66
Total Functional Expenses$0$0$0$1,159,360

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,159,360
Total Expenses per Audited Statements$1,159,360
Total Expenses per Form 990$1,159,360
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Shook & Fletcher MechanicalBirmingham, AL-Wage Assistance$26,462
J K Johnson Mechanical ContractorMuscle Shoals, AL-Wage Assistance$20,877
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$2,140
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 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
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
2021-03-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Duncan
Formed
1903
Legal Domicile
Al
Voting Board Members
6
Independent Board Members
0
Employees
12

Preparer

Firm
Potter Bryant & Moore Pc
Address
234 AQUARIUS DRIVE SUITE 109, BIRMINGHAM, AL 35209-5867
Preparer
Steve D Moore
Phone
2053235206
Raw XML AppendixShowing 400 of 414 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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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SHOOK & FLETCHER MECHANICAL
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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.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HEALTH BEN
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERNATIONAL ASSOCIATION OF SHEET
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0METAL AIR RAIL & TRANSPORTATION
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POTTER BRYANT & MOORE PC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,234,454
Liabilities
$40,958
Net assets
$1,193,496
Revenue
$1,366,730
Expenses
$1,159,360
Net income
$207,370
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