Civic Intelligence

Sheet Metal Workers Apprenticeship & Training Trust Fund

990 • Fiscal year 2015 • EIN 73-0765383

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 11, 2016

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

19th percentile

0.00x

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

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

19th percentile

0.00x

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

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Net Margin

45th percentile

3.6%

Higher net margin than 45% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

41st percentile

$87,971

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Asset Growth

39th percentile

0.8%

Faster asset growth than 39% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

74th percentile

12%

Faster revenue growth than 74% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,854,152

Up $15,068 (+0.8%) from 2014

Net Assets

Up

$1,854,152

Up $15,068 (+0.8%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin45th percentile

Revenue

Up

$416,925

Up $44,385 (+12%) from 2014

Expenses

Down

$401,857

Down $18,579 (-4.4%) from 2014

Net Income

Up

$15,068

Up $62,964 (+131%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth39th 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

2015

Assets$1,854,152
Liabilities$0
Net Assets$1,854,152
Open 2015 Filing

Operations Trend

Revenue Growth74th percentile

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

2015

Revenue$416,925
Expenses$401,857
Net Income$15,068
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 11, 2016
Return Version
2015v2.1
Gross Receipts
$416,925
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$1,472,054$1,394,742▼ $77,312
Investments Other Securities$258,221$256,972▼ $1,249
Savings and Temporary Cash Investments$108,709$202,338▲ $93,629
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$1,839,084$1,854,152▲ $15,068
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,839,084$1,854,152▲ $15,068
Total Net Assets Fund Balance$1,839,084$1,854,152▲ $15,068
Total Liabilities and Net Assets / Fund Balance$1,839,084$1,854,152▲ $15,068

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,336,498$646,228$1,982,726
Other Land Buildings$58,244$347,315$405,559
Other Securities$256,972--
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Trent LondonAprenticeship CoordinatorFT$74,520$13,451$87,971
Leon ReavesTrustee-$1,357$247$1,604

Board Members and Trustees

NameTitle
Robert DemechkoChairman
J Kyle BellmonTrustee
Jerry HovarterTrustee
Nathan DillsTrustee
Lon FettSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$386,073
Investment Income
$10,819
Other Revenue
$20,033
Change in Net Assets
$15,068

Audited Revenue Reconciliation

Revenue per Audited Statements
$416,925
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$416,925
Total Revenue per Form 990
$416,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$210,318
Salaries, Compensation, and Employee Benefits$191,539
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---$104,760
Depreciation Depletion---$85,990
Other Salaries and Wages---$47,177
All Other Expenses---$31,889
Other Employee Benefits---$27,450
Other Expenses---$13,770
Payroll Taxes---$12,152
Insurance---$9,768
Travel---$6,123
Office Expenses---$3,355
Conferences and Meetings---$325
Fees for Services Accounting---$191
Advertising---$76
Total Functional Expenses$0$0$0$401,857

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$401,857
Total Expenses per Audited Statements$401,857
Total Expenses per Form 990$401,857
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 coordinator's 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

Filer Name
Sheet Metal Workers Jatc
EIN
73-0765383
Phone
4059488800
Address
3909 WILLOW SPRINGS AVE, OKLAHOMA CITY, OK 73112-2946

Signing Officer

Name
Jerry Hovarter
Title
Trustee
Phone
4059488800
Signed
2016-08-11
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
14
Volunteers
0

Preparer

Firm
Smith Carney & Co Pc
Address
5100 N BROOKLINE SUITE 1000, OKLAHOMA CITY, OK 73112-3627
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 2015.”

Raw XML Appendix338 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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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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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 COORDINATOR'S 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 2015.
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:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01839084
IRS990/TotalAssetsEOYAmt01854152
IRS990/TotalAssetsGrp/BOYAmt01839084
IRS990/TotalAssetsGrp/EOYAmt01854152
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/TotalAmt0401857
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01839084
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01854152
IRS990/TotalOtherCompensationAmt013698
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0386073
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0386073
IRS990/TotalProgramServiceExpensesAmt0401857
IRS990/TotalProgramServiceRevenueAmt0386073
IRS990/TotalReportableCompFromOrgAmt075877
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0416925
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0416925
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01839084
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01854152
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt06123
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01839084
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01854152
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03909 WILLOW SPRINGS AVE
IRS990/USAddress/CityNm0OKLAHOMA CITY
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd0731122946
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JERRY HOVARTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04059488800
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS JATC
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0730765383
ReturnHeader/Filer/PhoneNum04059488800
ReturnHeader/Filer/USAddress/AddressLine1Txt03909 WILLOW SPRINGS AVE
ReturnHeader/Filer/USAddress/CityNm0OKLAHOMA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd0731122946
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0731225615
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH CARNEY & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05100 N BROOKLINE SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OKLAHOMA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0731123627
ReturnHeader/PreparerPersonGrp/PhoneNum04052721040
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD W GRANGER
ReturnHeader/ReturnTs02016-08-15T09:54:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,854,152
Liabilities
$0
Net assets
$1,854,152
Revenue
$416,925
Expenses
$401,857
Net income
$15,068
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