Civic Intelligence

Sheet Metal Workers Apprenticeship & Training Trust Fund

990 • Fiscal year 2013 • EIN 73-0765383

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 13, 2014

Organization ProfileN/A
3909 Willow Springs AveOklahoma City, OK 73112-2946

(405) 948-8800

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Net Margin

6th percentile

-24%

Higher net margin than 6% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$87,401

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 21.2% of source-year revenue.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Asset Growth

21st percentile

-5.0%

Faster asset growth than 21% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets18th percentile

Assets

Down

$1,886,980

Down $98,935 (-5.0%) from 2012

Net Assets

Down

$1,886,980

Down $98,935 (-5.0%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin6th percentile

Revenue

$412,402

No earlier filing loaded for comparison.

Expenses

Up

$511,337

Up $2,104 (+0.4%) from 2012

Net Income

-$98,935

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,985,915Liabilities 2012: $0Net Assets 2012: $1,985,9152012Assets 2013: $1,886,980Liabilities 2013: $0Net Assets 2013: $1,886,9802013Assets 2014: $1,839,084Liabilities 2014: $0Net Assets 2014: $1,839,0842014Assets 2015: $1,854,152Liabilities 2015: $0Net Assets 2015: $1,854,1522015Assets 2016: $1,815,871Liabilities 2016: $0Net Assets 2016: $1,815,8712016Assets 2017: $1,731,901Liabilities 2017: $0Net Assets 2017: $1,731,9012017Assets 2018: $1,638,448Liabilities 2018: $0Net Assets 2018: $1,638,4482018Assets 2019: $1,583,072Liabilities 2019: $0Net Assets 2019: $1,583,0722019Assets 2020: $1,532,035Liabilities 2020: $0Net Assets 2020: $1,532,0352020Assets 2021: $1,449,781Liabilities 2021: $0Net Assets 2021: $1,449,7812021Assets 2022: $1,345,446Liabilities 2022: $0Net Assets 2022: $1,345,4462022Assets 2023: $1,253,875Liabilities 2023: $0Net Assets 2023: $1,253,8752023Assets 2024: $1,266,706Liabilities 2024: $0Net Assets 2024: $1,266,7062024

Highlighted filing

2013

Assets$1,886,980
Liabilities$0
Net Assets$1,886,980
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.0M$500K$0-$500KExpenses 2012: $509,2332012Revenue 2013: $412,402Expenses 2013: $511,337Net Income 2013: -$98,9352013Revenue 2014: $372,540Expenses 2014: $420,436Net Income 2014: -$47,8962014Revenue 2015: $416,925Expenses 2015: $401,857Net Income 2015: $15,0682015Revenue 2016: $428,053Expenses 2016: $454,612Net Income 2016: -$26,5592016Revenue 2017: $397,603Expenses 2017: $481,573Net Income 2017: -$83,9702017Revenue 2018: $402,226Expenses 2018: $495,679Net Income 2018: -$93,4532018Revenue 2019: $461,379Expenses 2019: $516,755Net Income 2019: -$55,3762019Revenue 2020: $413,650Expenses 2020: $464,687Net Income 2020: -$51,0372020Revenue 2021: $411,622Expenses 2021: $493,876Net Income 2021: -$82,2542021Revenue 2022: $489,601Expenses 2022: $559,519Net Income 2022: -$69,9182022Revenue 2023: $566,067Expenses 2023: $666,683Net Income 2023: -$100,6162023Revenue 2024: $717,790Expenses 2024: $719,409Net Income 2024: -$1,6192024

Highlighted filing

2013

Revenue$412,402
Expenses$511,337
Net Income-$98,935
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 13, 2014
Return Version
2013v3.0
Gross Receipts
$412,402
Mission and Program Overview

Mission

The jac of western oklahoma sheet metal apprenticeship and training program is dedicated to excellence in vocational sheet metal training for the unionized sheet metal industry. In order to provide a qualified workforce for our contractors and meet the changing needs of the sheet metal industry we strive to provide the best possible education to all motivated individuals who have chosen to pursue a career in the sheet metal industry and to provide continuing education for journeypersons already working at the trade. To accomplish this goal we employ the best trained and qualified instructors and utilize the latest resources and training materials available.

APPRENTICESHIP TRAINING

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,665,748$1,558,367▼ $107,381
Savings and Temporary Cash Investments$75,328$181,055▲ $105,727
Investments Other Securities$244,739$147,458▼ $97,281
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$1,985,915$1,886,980▼ $98,935
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,985,915$1,886,980▼ $98,935
Total Net Assets Fund Balance$1,985,915$1,886,980▼ $98,935
Total Liabilities and Net Assets / Fund Balance$1,985,915$1,886,980▼ $98,935

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,474,045$506,447$1,980,492
Other Land Buildings$84,322$306,943$391,265
Other Securities$96,861--
Compensation and Service Providers
Top Officer Pay38th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Trent LondonAprenticeship CoordinatorFT$74,297$13,104$87,401
Leon ReavesTrustee-$1,917$298$2,215

Board Members and Trustees

NameTitle
J Kyle BellmonTrustee
Jerry HovarterTrustee
Nathan DillsTrustee
Robert DemechkoTrustee
Lon FettTrustee, Chariman
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$393,811
Investment Income
$591
Other Revenue
$18,000
Change in Net Assets
$-98,935

Audited Revenue Reconciliation

Revenue per Audited Statements
$412,402
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$412,402
Total Revenue per Form 990
$412,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$297,684
Salaries, Compensation, and Employee Benefits$213,653
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$103,117
Depreciation Depletion---$93,702
Other Salaries and Wages---$67,095
Other Employee Benefits---$29,781
All Other Expenses---$26,844
Payroll Taxes---$13,660
Other Expenses---$12,647
Fees for Services Accounting---$12,591
Insurance---$9,714
Advertising---$5,096
Office Expenses---$4,758
Conferences and Meetings---$3,359
Travel---$292
Total Functional Expenses$0$0$0$511,337

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$511,337
Total Expenses per Audited Statements$511,337
Total Expenses per Form 990$511,337
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
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, Part VI, Section B, Line 11

“The 990 is reviewed and signed by the business manager of the local union who is a trustee on the board of the apprenticeship.”

Form 990, Part VI, Section B, Line 12C

“The board of trustees is actively involved in the financial and operational activities of the organization and would detect any conflicts of interest.”

Form 990, Part VI, Section B, Line 15B

“The coordinators salary is determined by the board of trustees.”

Form 990, Part VI, Section C, Line 19

“The 990 is posted on guidestar.com by the irs to which the public has access. The form 990 is available for inspection upon request.”

Filing and Contact Details

Filer

EIN
73-0765383
Phone
4059488800

Signing Officer

Name
Jerry Hovarter
Title
Trustee
Phone
4059488800
Signed
2014-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Hovarter
Formed
1970
Legal Domicile
Ok
Voting Board Members
6
Independent Board Members
6
Employees
15
Volunteers
0

Preparer

Preparer
Edward W Granger
Phone
4052721040
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“Form 990, part xii, line 2c: no changes were made in 2013.”

Raw XML Appendix330 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.

Path#Value
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IRS990/BooksInCareOfDetail/USAddress/AddressLine103909 WILLOW SPRINGS AVE
IRS990/BooksInCareOfDetail/USAddress/City0OKLAHOMA CITY
IRS990/BooksInCareOfDetail/USAddress/State0OK
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IRS990/Form990PartVIISectionAGrp/PersonNm6LON FETT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5APRENTICESHIP COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE, CHARIMAN
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IRS990/GrantsToOrganizationsInd00
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE JAC OF WESTERN OKLAHOMA SHEET METAL APPRENTICESHIP AND TRAINING PROGRAM IS DEDICATED TO EXCELLENCE IN VOCATIONAL SHEET METAL TRAINING FOR THE UNIONIZED SHEET METAL INDUSTRY. IN ORDER TO PROVIDE A QUALIFIED WORKFORCE FOR OUR CONTRACTORS AND MEET THE CHANGING NEEDS OF THE SHEET METAL INDUSTRY WE STRIVE TO PROVIDE THE BEST POSSIBLE EDUCATION TO ALL MOTIVATED INDIVIDUALS WHO HAVE CHOSEN TO PURSUE A CAREER IN THE SHEET METAL INDUSTRY AND TO PROVIDE CONTINUING EDUCATION FOR JOURNEYPERSONS ALREADY WORKING AT THE TRADE. TO ACCOMPLISH THIS GOAL WE EMPLOY THE BEST TRAINED AND QUALIFIED INSTRUCTORS AND UTILIZE THE LATEST RESOURCES AND TRAINING MATERIALS AVAILABLE.
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED AND SIGNED BY THE BUSINESS MANAGER OF THE LOCAL UNION WHO IS A TRUSTEE ON THE BOARD OF THE APPRENTICESHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES IS ACTIVELY INVOLVED IN THE FINANCIAL AND OPERATIONAL ACTIVITIES OF THE ORGANIZATION AND WOULD DETECT ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COORDINATORS SALARY IS DETERMINED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS POSTED ON GUIDESTAR.COM BY THE IRS TO WHICH THE PUBLIC HAS ACCESS. THE FORM 990 IS AVAILABLE FOR INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART XII, LINE 2C: NO CHANGES WERE MADE IN 2013.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01985915
IRS990/TotalAssetsEOYAmt01886980
IRS990/TotalAssetsGrp/BOYAmt01985915
IRS990/TotalAssetsGrp/EOYAmt01886980
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/TotalAmt0511337
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01985915
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01886980
IRS990/TotalOtherCompensationAmt013402
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0393811
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0393811
IRS990/TotalProgramServiceExpensesAmt0511337
IRS990/TotalProgramServiceRevenueAmt0393811
IRS990/TotalReportableCompFromOrgAmt076214
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0412402
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0412402
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01985915
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01886980
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0292
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01985915
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01886980
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine103909 WILLOW SPRINGS AVE
IRS990/USAddress/City0OKLAHOMA CITY
IRS990/USAddress/State0OK
IRS990/USAddress/ZIPCode0731122946
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JERRY HOVARTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04059488800
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10SHEET METAL WORKERS JATC
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0730765383
ReturnHeader/Filer/PhoneNum04059488800
ReturnHeader/Filer/USAddress/AddressLine103909 WILLOW SPRINGS AVE
ReturnHeader/Filer/USAddress/City0OKLAHOMA CITY
ReturnHeader/Filer/USAddress/State0OK
ReturnHeader/Filer/USAddress/ZIPCode0731122946
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0731225615
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SMITH CARNEY & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine105100 N BROOKLINE SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0OKLAHOMA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0731123627
ReturnHeader/PreparerPersonGrp/PhoneNum04052721040
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD W GRANGER
ReturnHeader/ReturnTs02014-08-13T16:57:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,886,980
Liabilities
$0
Net assets
$1,886,980
Revenue
$412,402
Expenses
$511,337
Net income
-$98,935
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.00$1.27$0.72$0.72$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.57$0.67$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.49$0.56$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.41$0.49$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.41$0.46$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.46$0.52$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.40$0.50$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$0.40$0.48$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$0.43$0.45$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$0.42$0.40$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$0.37$0.42$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$0.41$0.51$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.00$1.99$0.51