Civic Intelligence

Sheet Metal Workers Local 361 Apprenticeship

990 • Fiscal year 2019 • EIN 72-6034161

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 06, 2020

Organization ProfileN/A
2041 Beaumont AveBaton Rouge, LA 70806

(225) 927-4066

Siviq Scores

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

Liabilities / Assets

97th percentile

0.59x

Higher debt load relative to assets than 97% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

100th percentile

3.44x

Higher debt load relative to revenue than 100% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Net Margin

4th percentile

-43%

Higher net margin than 4% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Asset Growth

20th percentile

-8.9%

Faster asset growth than 20% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

88th percentile

21%

Faster revenue growth than 88% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$486,971

Down $47,510 (-8.9%) from 2018

Net Assets

Down

$197,853

Down $36,523 (-16%) from 2018

Liabilities

Down

$289,118

Down $10,987 (-3.7%) from 2018

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin4th percentile

Revenue

Up

$84,034

Up $14,711 (+21%) from 2018

Expenses

Down

$120,557

Down $3,049 (-2.5%) from 2018

Net Income

Up

-$36,523

Up $17,760 (+33%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

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

$800K$600K$400K$200K$0Assets 2012: $591,879Liabilities 2012: $0Net Assets 2012: $591,8792012Assets 2013: $402,824Liabilities 2013: $0Net Assets 2013: $402,8242013Assets 2014: $423,490Liabilities 2014: $0Net Assets 2014: $423,4902014Assets 2015: $447,327Liabilities 2015: $0Net Assets 2015: $447,3272015Assets 2016: $718,486Liabilities 2016: $313,315Net Assets 2016: $405,1712016Assets 2017: $599,456Liabilities 2017: $310,797Net Assets 2017: $288,6592017Assets 2018: $534,481Liabilities 2018: $300,105Net Assets 2018: $234,3762018Assets 2019: $486,971Liabilities 2019: $289,118Net Assets 2019: $197,8532019Assets 2020: $459,489Liabilities 2020: $277,519Net Assets 2020: $181,9702020Assets 2021: $448,836Liabilities 2021: $265,460Net Assets 2021: $183,3762021Assets 2022: $424,319Liabilities 2022: $252,517Net Assets 2022: $171,8022022Assets 2023: $394,367Liabilities 2023: $224,997Net Assets 2023: $169,3702023Assets 2024: $378,534Liabilities 2024: $195,145Net Assets 2024: $183,3892024

Highlighted filing

2019

Assets$486,971
Liabilities$289,118
Net Assets$197,853
Open 2019 Filing

Operations Trend

Revenue Growth88th percentile

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

$200K$100K$0-$100KRevenue 2012: $145,441Expenses 2012: $62,877Net Income 2012: $82,5642012Expenses 2013: $49,1232013Revenue 2014: $72,864Expenses 2014: $52,198Net Income 2014: $20,6662014Revenue 2015: $58,969Expenses 2015: $36,632Net Income 2015: $22,3372015Revenue 2016: $60,057Expenses 2016: $102,213Net Income 2016: -$42,1562016Revenue 2017: $85,280Expenses 2017: $162,581Net Income 2017: -$77,3012017Revenue 2018: $69,323Expenses 2018: $123,606Net Income 2018: -$54,2832018Revenue 2019: $84,034Expenses 2019: $120,557Net Income 2019: -$36,5232019Revenue 2020: $91,425Expenses 2020: $107,308Net Income 2020: -$15,8832020Revenue 2021: $97,910Expenses 2021: $124,704Net Income 2021: -$26,7942021Revenue 2022: $106,868Expenses 2022: $118,442Net Income 2022: -$11,5742022Revenue 2023: $112,488Expenses 2023: $114,920Net Income 2023: -$2,4322023Revenue 2024: $115,806Expenses 2024: $101,787Net Income 2024: $14,0192024

Highlighted filing

2019

Revenue$84,034
Expenses$120,557
Net Income-$36,523
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 6, 2020
Return Version
2018v3.1
Gross Receipts
$84,034
Mission and Program Overview

Mission

To provide sheet metal training to members and apprentices by trained faculty teaching an approved curriculum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$498,099$469,010▼ $29,089
Cash and Non-Interest-Bearing Accounts$36,382$17,960▼ $18,422
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$534,481$486,971▼ $47,510
Other Assets Total-$1-
Liabilities
Mortgage Notes Payable Secured by Investment Property$300,105$289,118▼ $10,987
Total Liabilities$300,105$289,118▼ $10,987
Net Assets / Fund Balance
Unrestricted Net Assets$234,376$197,853▼ $36,523
Total Net Assets Fund Balance$234,376$197,853▼ $36,523
Total Liabilities and Net Assets / Fund Balance$534,481$486,971▼ $47,510

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$407,877$29,879$437,756
Equipment$61,133$65,542$126,675
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Billy AtlonTrustee
Chris ScarlettTrustee
Danny SimonTrustee
George Taylor JrTrustee
Jackie RichardsonTrustee
Jay ParrishTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$68,603
Investment Income
$0
Other Revenue
$15,431
Change in Net Assets
$-36,523

Audited Revenue Reconciliation

Revenue per Audited Statements
$84,034
Total Revenue per Audited Statements
$84,034
Total Revenue per Form 990
$84,034
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$120,557
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
Depreciation Depletion---$28,504
Office Expenses---$16,100
Interest---$14,176
Insurance---$12,603
Fees for Services Accounting---$4,171
Other Expenses---$2,432
All Other Expenses---$2,188
Fees for Services Management---$1,800
Travel---$501
Total Functional Expenses$0$0$0$120,557

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$120,557
Total Expenses per Audited Statements$120,557
Total Expenses per Form 990$120,557
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“A certified public accounting firm is retained to prepare the annual irs form 990. The cpa firm provides a copy of the completed form to the chairman for his review and approval.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Other organization documents publicly available upon request by any party, the education fund is required by federal law to make a copy of the field tax returns available.”

Form 990, Part VI, Line 6

“Explanation of classes of members or shareholder the eligible members of this organization are those eligible members who are covered by the collective bargaining agreements in force between the representated sheet metal workers local union 361 in louisiana and the participating employers who employ those members. The organization is operated by a board of trustees who are members of the organization authorized to operate this multi-employer plan.”

Form 990, Part VI, Line 7A

“How members or shareholders elect governing body the governing body is a board of trustees who operate this multi- employer plan pursuant to the structures of the erisa and the taft-hartley act. The trust agreement by virtue of which the organization waqs created and operates provides for appointment of employer trustees by current employer trustees, and union trustees by various union organizations. It is the duty of the board of trustees to oversee operations of the plan, setting policies and procedures for payment of benefits to participants who work under terms of collective bargaining agreements.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 361 Apprentice
EIN
72-6034161
Phone
2259274066
Address
2041 BEAUMONT AVE, BATON ROUGE, LA 70806

Signing Officer

Name
Jay Parrish
Title
Trustee
Signed
2020-03-06
Discuss with paid preparer
Yes

Organization Details

Formed
1937
Legal Domicile
La
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Ted Soileau CPA LLC
Address
2133 SILVERSIDE DRIVE STE C, BATON ROUGE, LA 70808
Preparer
Ted A Soileau
Phone
2257767910
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A CERTIFIED PUBLIC ACCOUNTING FIRM IS RETAINED TO PREPARE THE ANNUAL IRS FORM 990. THE CPA FIRM PROVIDES A COPY OF THE COMPLETED FORM TO THE CHAIRMAN FOR HIS REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE UPON REQUEST BY ANY PARTY, THE EDUCATION FUND IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FIELD TAX RETURNS AVAILABLE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY THE GOVERNING BODY IS A BOARD OF TRUSTEES WHO OPERATE THIS MULTI- EMPLOYER PLAN PURSUANT TO THE STRUCTURES OF THE ERISA AND THE TAFT-HARTLEY ACT. THE TRUST AGREEMENT BY VIRTUE OF WHICH THE ORGANIZATION WAQS CREATED AND OPERATES PROVIDES FOR APPOINTMENT OF EMPLOYER TRUSTEES BY CURRENT EMPLOYER TRUSTEES, AND UNION TRUSTEES BY VARIOUS UNION ORGANIZATIONS. IT IS THE DUTY OF THE BOARD OF TRUSTEES TO OVERSEE OPERATIONS OF THE PLAN, SETTING POLICIES AND PROCEDURES FOR PAYMENT OF BENEFITS TO PARTICIPANTS WHO WORK UNDER TERMS OF COLLECTIVE BARGAINING AGREEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, LINE 7A
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ReturnHeader/BuildTS02020-11-19 02:30:22Z
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ReturnHeader/ReturnTs02020-03-06T08:18:47-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$486,971
Liabilities
$289,118
Net assets
$197,853
Revenue
$84,034
Expenses
$120,557
Net income
-$36,523
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$1.95$1.83$1.16$1.02$0.14
2023Summary only. Only limited summary data is available for this year.$3.94$2.25$1.69$1.12$1.15$0.02
2022Summary only. Only limited summary data is available for this year.$4.24$2.53$1.72$1.07$1.18$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.49$2.65$1.83$0.98$1.25$0.27
2020Summary only. Only limited summary data is available for this year.$4.59$2.78$1.82$0.91$1.07$0.16
2019Detailed filing. Detailed filing data is available for this year.$4.87$2.89$1.98$0.84$1.21$0.37
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$3.00$2.34$0.69$1.24$0.54
2017Summary only. Only limited summary data is available for this year.$5.99$3.11$2.89$0.85$1.63$0.77
2016Summary only. Only limited summary data is available for this year.$7.18$3.13$4.05$0.60$1.02$0.42
2015Detailed filing. Detailed filing data is available for this year.$4.47$0.00$4.47$0.59$0.37$0.22
2014Summary only. Only limited summary data is available for this year.$4.23$0.00$4.23$0.73$0.52$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.03$0.00$4.03$0.49
2012Summary only. Only limited summary data is available for this year.$5.92$0.00$5.92$1.45$0.63$0.83