Civic Intelligence

Sheet Metal Workers International Association Local Union 48 Welfare

990 • Fiscal year 2014 • EIN 63-0330521

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 03, 2015

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

(205) 322-9092

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

2014 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

2014 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2014

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2014 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2014

Asset Growth

52nd percentile

5.0%

Faster asset growth than 52% of similar nonprofits.

2014 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

49th percentile

3.5%

Faster revenue growth than 49% of similar nonprofits.

2014 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$5,591,478

Up $267,152 (+5.0%) from 2013

Net Assets

Up

$5,565,062

Up $268,509 (+5.1%) from 2013

Liabilities

Down

$26,416

Down $1,357 (-4.9%) from 2013

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin69th percentile

Revenue

Up

$2,134,873

Up $72,359 (+3.5%) from 2013

Expenses

Up

$1,893,870

Up $91,236 (+5.1%) from 2013

Net Income

Down

$241,003

Down $18,877 (-7.3%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,921,585Liabilities 2011: $19,019Net Assets 2011: $4,902,5662011Assets 2012: $4,962,379Liabilities 2012: $27,679Net Assets 2012: $4,934,7002012Assets 2013: $5,324,326Liabilities 2013: $27,773Net Assets 2013: $5,296,5532013Assets 2014: $5,591,478Liabilities 2014: $26,416Net Assets 2014: $5,565,0622014Assets 2015: $5,482,857Liabilities 2015: $27,433Net Assets 2015: $5,455,4242015Assets 2016: $5,141,872Liabilities 2016: $34,306Net Assets 2016: $5,107,5662016Assets 2017: $4,790,721Liabilities 2017: $113,940Net Assets 2017: $4,676,7812017Assets 2018: $4,582,056Liabilities 2018: $78,400Net Assets 2018: $4,503,6562018Assets 2019: $4,817,317Liabilities 2019: $49,152Net Assets 2019: $4,768,1652019Assets 2020: $5,622,183Liabilities 2020: $368,567Net Assets 2020: $5,253,6162020Assets 2021: $4,920,379Liabilities 2021: $91,592Net Assets 2021: $4,828,7872021Assets 2022: $4,630,333Liabilities 2022: $64,886Net Assets 2022: $4,565,4472022Assets 2023: $4,995,799Liabilities 2023: $70,247Net Assets 2023: $4,925,5522023Assets 2024: $5,424,155Liabilities 2024: $94,267Net Assets 2024: $5,329,8882024

Highlighted filing

2014

Assets$5,591,478
Liabilities$26,416
Net Assets$5,565,062
Open 2014 Filing

Operations Trend

Revenue Growth49th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,096,312Expenses 2011: $2,246,410Net Income 2011: -$150,0982011Revenue 2012: $2,434,073Expenses 2012: $2,478,934Net Income 2012: -$44,8612012Revenue 2013: $2,062,514Expenses 2013: $1,802,634Net Income 2013: $259,8802013Revenue 2014: $2,134,873Expenses 2014: $1,893,870Net Income 2014: $241,0032014Revenue 2015: $2,065,762Expenses 2015: $1,995,433Net Income 2015: $70,3292015Revenue 2016: $2,251,066Expenses 2016: $2,475,698Net Income 2016: -$224,6322016Revenue 2017: $2,066,415Expenses 2017: $2,557,868Net Income 2017: -$491,4532017Revenue 2018: $2,464,161Expenses 2018: $2,426,112Net Income 2018: $38,0492018Revenue 2019: $2,502,011Expenses 2019: $2,473,559Net Income 2019: $28,4522019Revenue 2020: $3,243,021Expenses 2020: $2,979,965Net Income 2020: $263,0562020Revenue 2021: $3,719,537Expenses 2021: $3,834,269Net Income 2021: -$114,7322021Revenue 2022: $4,540,592Expenses 2022: $4,419,033Net Income 2022: $121,5592022Revenue 2023: $3,389,916Expenses 2023: $3,330,649Net Income 2023: $59,2672023Revenue 2024: $5,105,850Expenses 2024: $4,829,444Net Income 2024: $276,4062024

Highlighted filing

2014

Revenue$2,134,873
Expenses$1,893,870
Net Income$241,003
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 3, 2015
Return Version
2014v5.0
Gross Receipts
$2,958,825
Mission and Program Overview

Mission

Provides health care benefits to plan participants and their dependents

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$5,296,553$5,565,062▲ $268,509
Investments in Publicly Traded Securities$4,680,292$4,866,977▲ $186,685
Cash and Non-Interest-Bearing Accounts$315,859$466,498▲ $150,639
Accounts Receivable$325,335$255,705▼ $69,630
Prepaid Expenses and Deferred Charges$2,840$2,298▼ $542
Total Assets$5,324,326$5,591,478▲ $267,152
Liabilities
Accounts Payable and Accrued Expenses$27,773$26,416▼ $1,357
Total Liabilities$27,773$26,416▼ $1,357
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,296,553$5,565,062▲ $268,509
Total Liabilities and Net Assets / Fund Balance$5,324,326$5,591,478▲ $267,152

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$20,498$20,498
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Brian DuncanTrustee
C Brent NewsomeTrustee
Jim Traywick JrTrustee
Robert BohannanTrustee
William StricklandTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Southern Benefits Administration InAdministration2001 CALDWELL DR, Goodletsville, TN 37072$103,250
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,952,419
Investment Income
$182,454
Other Revenue
$0
Change in Net Assets
$241,003

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,115,954
Revenue Not Reported on Financial Statements
$18,919
Revenue Not Reported on Form 990
$27,506
Total Revenue per Audited Statements
$2,143,460
Total Revenue per Form 990
$2,134,873
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$292,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$1,601,682
Fees for Services Management---$76,800
Fees for Services Other---$26,450
Fees for Service Investment Mgmnt Fees---$18,918
Fees for Services Accounting---$12,145
Fees for Services Legal---$6,002
Insurance---$4,580
Office Expenses---$2,822
Conferences and Meetings---$394
Other Expenses---$173
Total Functional Expenses$0$0$0$1,893,870

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,893,870
Expenses per Audited Statements$1,874,951
Total Expenses per Audited Statements$1,839,342
Expenses Not Reported on Financial Statements$18,919
Expenses Not Reported on Form 990$-35,609
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
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
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, Page 6, Part VI, Line 8B

“There are no committees with the authority to act on behalf of the board.”

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

“No review was or will be conducted by the governing body. The fund administrator reviews the form 990 before filing the form 900.”

Form 990, Page 6, Part VI, Line 19

“The fund makes its governing documents and financial statements available to the public upon request by mail or at its office in birmingham, alabama.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers International
EIN
63-0330521
Phone
2053229092
Address
1108 29TH STREET NORTH, BIRMINGHAM, AL 35234

Signing Officer

Name
Brian Duncan
Title
Trustee
Phone
2053229092
Signed
2015-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Duncan
Formed
1953
Legal Domicile
Al
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Potter Bryant & Moore Pc
Address
234 AQUARIUS DRIVE SUITE 109, BIRMINGHAM, AL 35209-5867
Preparer
Steven D Moore
Phone
2053235206
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“For the year ended december 31, 2014, management believes there are not material amounts of uncertain tax positions. Additionally, there were no amounts of interest or penalties recognized in the statement of net assets available for benefits as of december 31, 2014 or the statement of changes in net assets available for benefits for the year then ended. Further, all years subsequent to december 31, 2011 remain subject to examination.”

Schedule D, Page 4, Part XII, Line 2D

“Benefits payable (receivable) at beginning of year -59,775 benefits (payable) receivable at end of year 24,166”

Raw XML Appendix335 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR THE YEAR ENDED DECEMBER 31, 2014, MANAGEMENT BELIEVES THERE ARE NOT MATERIAL AMOUNTS OF UNCERTAIN TAX POSITIONS. ADDITIONALLY, THERE WERE NO AMOUNTS OF INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENT OF NET ASSETS AVAILABLE FOR BENEFITS AS OF DECEMBER 31, 2014 OR THE STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS FOR THE YEAR THEN ENDED. FURTHER, ALL YEARS SUBSEQUENT TO DECEMBER 31, 2011 REMAIN SUBJECT TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BENEFITS PAYABLE (RECEIVABLE) AT BEGINNING OF YEAR -59,775 BENEFITS (PAYABLE) RECEIVABLE AT END OF YEAR 24,166
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED BY THE GOVERNING BODY. THE FUND ADMINISTRATOR REVIEWS THE FORM 990 BEFORE FILING THE FORM 900.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FUND MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST BY MAIL OR AT ITS OFFICE IN BIRMINGHAM, ALABAMA.
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ALABAMA SHEET METAL JOINT INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0630398473
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BIRMINGHAM
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0352343228
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05324326
IRS990/TotalAssetsEOYAmt05591478
IRS990/TotalAssetsGrp/BOYAmt05324326
IRS990/TotalAssetsGrp/EOYAmt05591478
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01893870
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027773
IRS990/TotalLiabilitiesEOYAmt026416
IRS990/TotalLiabilitiesGrp/BOYAmt027773
IRS990/TotalLiabilitiesGrp/EOYAmt026416
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05296553
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05565062
IRS990/TotalProgramServiceRevenueAmt01952419
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02134873
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02134873
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05324326
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05591478
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01108 29TH STREET NORTH
IRS990/USAddress/CityNm0BIRMINGHAM
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035234
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN DUNCAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02053229092
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS INTERNATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION LOCAL UNION 48 WELFARE
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0630330521
ReturnHeader/Filer/PhoneNum02053229092
ReturnHeader/Filer/USAddress/AddressLine1Txt01108 29TH STREET NORTH
ReturnHeader/Filer/USAddress/CityNm0BIRMINGHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035234
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0630966970
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POTTER BRYANT & MOORE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0234 AQUARIUS DRIVE SUITE 109
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIRMINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0352095867
ReturnHeader/PreparerPersonGrp/PhoneNum02053235206
ReturnHeader/PreparerPersonGrp/PreparationDt02015-09-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D MOORE
ReturnHeader/ReturnTs02015-09-03T15:25:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,591,478
Liabilities
$26,416
Net assets
$5,565,062
Revenue
$2,134,873
Expenses
$1,893,870
Net income
$241,003
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.42$0.09$5.33$5.11$4.83$0.28
2023Detailed filing. Detailed filing data is available for this year.$5.00$0.07$4.93$3.39$3.33$0.06
2022Detailed filing. Detailed filing data is available for this year.$4.63$0.06$4.57$4.54$4.42$0.12
2021Detailed filing. Detailed filing data is available for this year.$4.92$0.09$4.83$3.72$3.83$0.11
2020Detailed filing. Detailed filing data is available for this year.$5.62$0.37$5.25$3.24$2.98$0.26
2019Detailed filing. Detailed filing data is available for this year.$4.82$0.05$4.77$2.50$2.47$0.03
2018Detailed filing. Detailed filing data is available for this year.$4.58$0.08$4.50$2.46$2.43$0.04
2017Detailed filing. Detailed filing data is available for this year.$4.79$0.11$4.68$2.07$2.56$0.49
2016Detailed filing. Detailed filing data is available for this year.$5.14$0.03$5.11$2.25$2.48$0.22
2015Detailed filing. Detailed filing data is available for this year.$5.48$0.03$5.46$2.07$2.00$0.07
2014Detailed filing. Detailed filing data is available for this year.$5.59$0.03$5.57$2.13$1.89$0.24
2013Detailed filing. Detailed filing data is available for this year.$5.32$0.03$5.30$2.06$1.80$0.26
2012Summary only. Only limited summary data is available for this year.$4.96$0.03$4.93$2.43$2.48$0.04
2011Summary only. Only limited summary data is available for this year.$4.92$0.02$4.90$2.10$2.25$0.15