Civic Intelligence

Sheet Metal Workers Local 361 Apprenticeship

990 • Fiscal year 2021 • EIN 72-6034161

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

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.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

99th percentile

2.71x

Higher debt load relative to revenue than 99% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

8th percentile

-27%

Higher net margin than 8% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Asset Growth

25th percentile

-2.3%

Faster asset growth than 25% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

69th percentile

7.1%

Faster revenue growth than 69% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$448,836

Down $10,653 (-2.3%) from 2020

Net Assets

Up

$183,376

Up $1,406 (+0.8%) from 2020

Liabilities

Down

$265,460

Down $12,059 (-4.3%) from 2020

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin8th percentile

Revenue

Up

$97,910

Up $6,485 (+7.1%) from 2020

Expenses

Up

$124,704

Up $17,396 (+16%) from 2020

Net Income

Down

-$26,794

Down $10,911 (-69%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth25th 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

2021

Assets$448,836
Liabilities$265,460
Net Assets$183,376
Open 2021 Filing

Operations Trend

Revenue Growth69th 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

2021

Revenue$97,910
Expenses$124,704
Net Income-$26,794
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.0
Gross Receipts
$97,910
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$446,544$437,027▼ $9,517
Cash and Non-Interest-Bearing Accounts$10,847$11,809▲ $962
Prepaid Expenses and Deferred Charges$2,098$0▼ $2,098
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-
Total Assets$459,489$448,836▼ $10,653
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$277,519$265,314▼ $12,205
Other Liabilities-$146-
Total Liabilities$277,519$265,460▼ $12,059
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$181,970$183,376▲ $1,406
Total Net Assets Fund Balance$181,970$183,376▲ $1,406
Total Liabilities and Net Assets / Fund Balance$459,489$448,836▼ $10,653

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$411,624$56,767$468,391
Equipment$25,403$104,794$130,197
Compensation and Service Providers
Top Officer Pay46th 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
$83,510
Investment Income
$0
Other Revenue
$14,400
Change in Net Assets
$-26,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,243
Salaries, Compensation, and Employee Benefits$10,461
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$42,252
Occupancy---$18,777
Office Expenses---$14,207
Insurance---$13,667
Interest---$12,960
Other Salaries and Wages---$9,575
Fees for Services Accounting---$5,853
Fees for Services Management---$1,800
Payroll Taxes---$886
Other Expenses---$12
Total Functional Expenses$0$0$0$124,704
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$142
Rounding$4
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
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
2022-05-12
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
429 GOVERNMENT ST FL 2, BATON ROUGE, LA 70802
Preparer
Ted A Soileau
Phone
2257667910
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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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPLANATION 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.
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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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501 C 5
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0APP. TRAINING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PARENT UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0YES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1NO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02061 BEAUMONT DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12041 BEAUMONT DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BATON ROUGE
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0LA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd070806
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd170806
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
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IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0459489
IRS990/TotalAssetsEOYAmt0448836
IRS990/TotalAssetsGrp/BOYAmt0459489
IRS990/TotalAssetsGrp/EOYAmt0448836
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0124704
IRS990/TotalGrossUBIAmt014400
IRS990/TotalLiabilitiesBOYAmt0277519
IRS990/TotalLiabilitiesEOYAmt0265460
IRS990/TotalLiabilitiesGrp/BOYAmt0277519
IRS990/TotalLiabilitiesGrp/EOYAmt0265460
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0181970
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0183376
IRS990/TotalProgramServiceRevenueAmt083510
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt083510
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097910
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt014400
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0459489
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0448836
IRS990/TravelGrp/TotalAmt00
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IRS990/USAddress/ZIPCd070806
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY PARRISH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 361 APPRENTICE
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0726034161
ReturnHeader/Filer/PhoneNum02259274066
ReturnHeader/Filer/USAddress/AddressLine1Txt02041 BEAUMONT AVE
ReturnHeader/Filer/USAddress/CityNm0BATON ROUGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070806
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0451621265
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TED SOILEAU CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0429 GOVERNMENT ST FL 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BATON ROUGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070802
ReturnHeader/PreparerPersonGrp/PhoneNum02257667910
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ted A Soileau
ReturnHeader/ReturnTs02022-05-12T20:58:02-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PARRISH
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$448,836
Liabilities
$265,460
Net assets
$183,376
Revenue
$97,910
Expenses
$124,704
Net income
-$26,794
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
2021Detailed filing. Detailed filing data is available for this year.$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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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