Civic Intelligence

Sheet Metal Jac Training School Inc

990 • Fiscal year 2019 • EIN 73-6095838

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 15, 2020

Organization Profilewww.smw270.org
1857 N 105th East AvenueTulsa, OK 74116

(918) 834-2808

Siviq Scores

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

Liabilities / Assets

71st percentile

0.01x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.02x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

59th percentile

8.0%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

85th percentile

$20,699

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

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

Asset Growth

53rd percentile

4.6%

Faster asset growth than 53% of similar nonprofits.

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

Revenue Growth

95th percentile

48%

Faster revenue growth than 95% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$443,850

Up $19,350 (+4.6%) from 2018

Net Assets

Up

$438,048

Up $19,430 (+4.6%) from 2018

Liabilities

Down

$5,802

Down $80 (-1.4%) from 2018

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin59th percentile

Revenue

Up

$242,271

Up $78,304 (+48%) from 2018

Expenses

Up

$222,841

Up $52,583 (+31%) from 2018

Net Income

Up

$19,430

Up $25,721 (+409%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

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

$600K$400K$200K$0Assets 2011: $118,655Liabilities 2011: $21,5562011Assets 2012: $123,717Liabilities 2012: $16,8352012Assets 2013: $205,373Liabilities 2013: $0Net Assets 2013: $205,3732013Assets 2014: $280,745Liabilities 2014: $0Net Assets 2014: $280,7452014Assets 2015: $399,635Liabilities 2015: $0Net Assets 2015: $399,6352015Assets 2016: $445,098Liabilities 2016: $1,200Net Assets 2016: $443,8982016Assets 2017: $430,846Liabilities 2017: $5,937Net Assets 2017: $424,9092017Assets 2018: $424,500Liabilities 2018: $5,882Net Assets 2018: $418,6182018Assets 2019: $443,850Liabilities 2019: $5,802Net Assets 2019: $438,0482019Assets 2020: $418,691Liabilities 2020: $5,427Net Assets 2020: $413,2642020Assets 2021: $360,798Liabilities 2021: $5,647Net Assets 2021: $355,1512021Assets 2022: $305,291Liabilities 2022: $5,455Net Assets 2022: $299,8362022Assets 2023: $265,555Liabilities 2023: $0Net Assets 2023: $265,5552023Assets 2024: $270,544Liabilities 2024: $0Net Assets 2024: $270,5442024Assets 2025: $396,555Liabilities 2025: $0Net Assets 2025: $396,5552025

Highlighted filing

2019

Assets$443,850
Liabilities$5,802
Net Assets$438,048
Open 2019 Filing

Operations Trend

Revenue Growth95th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $143,926Expenses 2011: $171,341Net Income 2011: -$27,4152011Revenue 2012: $188,196Expenses 2012: $171,044Net Income 2012: $17,1522012Revenue 2013: $267,991Expenses 2013: $150,379Net Income 2013: $117,6122013Revenue 2014: $247,383Expenses 2014: $172,011Net Income 2014: $75,3722014Revenue 2015: $313,628Expenses 2015: $194,738Net Income 2015: $118,8902015Revenue 2016: $279,487Expenses 2016: $235,224Net Income 2016: $44,2632016Revenue 2017: $174,832Expenses 2017: $193,821Net Income 2017: -$18,9892017Revenue 2018: $163,967Expenses 2018: $170,258Net Income 2018: -$6,2912018Revenue 2019: $242,271Expenses 2019: $222,841Net Income 2019: $19,4302019Revenue 2020: $177,402Expenses 2020: $200,352Net Income 2020: -$22,9502020Revenue 2021: $124,721Expenses 2021: $182,834Net Income 2021: -$58,1132021Revenue 2022: $123,237Expenses 2022: $178,552Net Income 2022: -$55,3152022Revenue 2023: $130,767Expenses 2023: $170,503Net Income 2023: -$39,7362023Revenue 2024: $178,012Expenses 2024: $173,023Net Income 2024: $4,9892024Revenue 2025: $319,771Expenses 2025: $193,760Net Income 2025: $126,0112025

Highlighted filing

2019

Revenue$242,271
Expenses$222,841
Net Income$19,430
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 15, 2020
Return Version
2018v3.1
Gross Receipts
$242,271
Mission and Program Overview

Mission

The object of Sheet Metal JAC Training School Inc. is to provide training and professional development for the sheet metal industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$350,931$198,818▼ $152,113
Savings and Temporary Cash Investments-$186,472-
Land, Buildings, and Equipment, Net$72,274$56,881▼ $15,393
Prepaid Expenses and Deferred Charges$1,257$1,641▲ $384
Total Assets$424,500$443,850▲ $19,350
Other Assets Total$38$38→ $0
Liabilities
Accounts Payable and Accrued Expenses$5,882$5,802▼ $80
Total Liabilities$5,882$5,802▼ $80
Net Assets / Fund Balance
Unrestricted Net Assets$418,618$438,048▲ $19,430
Total Net Assets Fund Balance$418,618$438,048▲ $19,430
Total Liabilities and Net Assets / Fund Balance$424,500$443,850▲ $19,350

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,112$140,846$172,958
Buildings$24,769$41,104$65,873
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Arthur WintersApprentice CoordinatorPT$20,699$20,699
Joshua CraigChairman-$2,211$2,211

Board Members and Trustees

NameTitle
Terry ColemanVice-chairman
Brad MottTrustee
Charles BenningfieldTrustee
David TidwellTrustee
Leyston GodwinTrustee
Richard Shoemaker IiiSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$234,905
Investment Income
$3,848
Other Revenue
$3,518
Change in Net Assets
$19,430

Audited Revenue Reconciliation

Revenue per Audited Statements
$242,271
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$242,271
Total Revenue per Form 990
$242,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$122,071
Other Expenses$100,770
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$67,304
Current Officers, Directors, Trustees, and Key Employees---$42,390
Occupancy---$21,373
Fees for Services Management---$21,066
Depreciation Depletion---$15,393
Payroll Taxes---$8,837
All Other Expenses---$7,944
Travel---$7,821
Insurance---$7,473
Office Expenses---$6,755
Conferences and Meetings---$6,345
Fees for Services Accounting---$3,750
Pension Plan Contributions---$3,540
Fees for Services Other---$2,121
Information Technology---$729
Total Functional Expenses$0$0$0$222,841

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$222,841
Total Expenses per Audited Statements$222,841
Total Expenses per Form 990$222,841
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
Yes
Audit committee
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
Yes
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 11B

“Sheet metal jac training school inc trustees review and approve the form 990 annual filing.”

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

“Sheet metal jac training school inc maintains a conflict of interest policy and monitors the members and officers for conflicts with contractors.”

Form 990, Part VI, Section B, line 15

“Sheet metal jac training school inc determines compensation for its officers and employees via the joint action commitee created by the trustees. The joint action commitee determines compensation using the bylaws and contracts with contractors. The bylaws are approved by the trustees of the organization.”

Form 990, Part VI, Section C, line 19

“Sheet mental jac training school inc makes its governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Jac Training School Inc
EIN
73-6095838
Phone
9188342808
Address
1857 N 105TH EAST AVENUE, TULSA, OK 74116

Signing Officer

Name
Josh Craig
Title
Chairman
Phone
9188342808
Signed
2020-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Craig
Formed
1975
Legal Domicile
Ok
Voting Board Members
8
Independent Board Members
8
Employees
11
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
350 Interlocken Blvd STE 360, Broomfield, CO 80021
Preparer
Kurt D Needles CPA
Phone
3034304225
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The Plan is considered exempt from federal income tax under Section 501(c)(5) of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to have been recorded or disclosed for the years ended December 31, 2018 and 2017. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, management believes it is no longer subject to income tax examinations for years preceding December 31, 2014.”

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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Plan is considered exempt from federal income tax under Section 501(c)(5) of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to have been recorded or disclosed for the years ended December 31, 2018 and 2017. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, management believes it is no longer subject to income tax examinations for years preceding December 31, 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHEET METAL JAC TRAINING SCHOOL INC TRUSTEES REVIEW AND APPROVE THE FORM 990 ANNUAL FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SHEET METAL JAC TRAINING SCHOOL INC MAINTAINS A CONFLICT OF INTEREST POLICY AND MONITORS THE MEMBERS AND OFFICERS FOR CONFLICTS WITH CONTRACTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SHEET METAL JAC TRAINING SCHOOL INC DETERMINES COMPENSATION FOR ITS OFFICERS AND EMPLOYEES VIA THE JOINT ACTION COMMITEE CREATED BY THE TRUSTEES. THE JOINT ACTION COMMITEE DETERMINES COMPENSATION USING THE BYLAWS AND CONTRACTS WITH CONTRACTORS. THE BYLAWS ARE APPROVED BY THE TRUSTEES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SHEET MENTAL JAC TRAINING SCHOOL INC MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0424500
IRS990/TotalAssetsEOYAmt0443850
IRS990/TotalAssetsGrp/BOYAmt0424500
IRS990/TotalAssetsGrp/EOYAmt0443850
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/TotalAmt0222841
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05882
IRS990/TotalLiabilitiesEOYAmt05802
IRS990/TotalLiabilitiesGrp/BOYAmt05882
IRS990/TotalLiabilitiesGrp/EOYAmt05802
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0418618
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0438048
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0234905
IRS990/TotalReportableCompFromOrgAmt022910
IRS990/TotalRevenueGrp/ExclusionAmt03848
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0238423
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0242271
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0424500
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0443850
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt07821
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0418618
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0438048
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0TULSA
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd074116
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0http://www.smw270.org/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Josh Craig
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09188342808
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL JAC TRAINING SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0736095838
ReturnHeader/Filer/PhoneNum09188342808
ReturnHeader/Filer/USAddress/AddressLine1Txt01857 N 105TH EAST AVENUE
ReturnHeader/Filer/USAddress/CityNm0TULSA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0546C28C0ECD0F3417F3747D0D096E914F2CE4C00
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0546C28C0ECD0F3417F3747D0D096E914F2CE4C00
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt023.24.139.241
ReturnHeader/FilingSecurityInformation/IPDt02020-04-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MD
ReturnHeader/FilingSecurityInformation/IPTm014:36:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510435869
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Needles & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 Interlocken Blvd STE 360
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Broomfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080021
ReturnHeader/PreparerPersonGrp/PhoneNum03034304225
ReturnHeader/PreparerPersonGrp/PreparationDt02020-04-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt D Needles CPA
ReturnHeader/ReturnTs02020-04-15T15:41:35-05:00
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
$443,850
Liabilities
$5,802
Net assets
$438,048
Revenue
$242,271
Expenses
$222,841
Net income
$19,430
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.00$3.97$3.20$1.94$1.26
2024Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$1.78$1.73$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.66$0.00$2.66$1.31$1.71$0.40
2022Detailed filing. Detailed filing data is available for this year.$3.05$0.05$3.00$1.23$1.79$0.55
2021Detailed filing. Detailed filing data is available for this year.$3.61$0.06$3.55$1.25$1.83$0.58
2020Detailed filing. Detailed filing data is available for this year.$4.19$0.05$4.13$1.77$2.00$0.23
2019Detailed filing. Detailed filing data is available for this year.$4.44$0.06$4.38$2.42$2.23$0.19
2018Summary only. Only limited summary data is available for this year.$4.25$0.06$4.19$1.64$1.70$0.06
2017Summary only. Only limited summary data is available for this year.$4.31$0.06$4.25$1.75$1.94$0.19
2016Summary only. Only limited summary data is available for this year.$4.45$0.01$4.44$2.79$2.35$0.44
2015Summary only. Only limited summary data is available for this year.$4.00$0.00$4.00$3.14$1.95$1.19
2014Summary only. Only limited summary data is available for this year.$2.81$0.00$2.81$2.47$1.72$0.75
2013Summary only. Only limited summary data is available for this year.$2.05$0.00$2.05$2.68$1.50$1.18
2012Summary only. Only limited summary data is available for this year.$1.24$0.17$1.88$1.71$0.17
2011Summary only. Only limited summary data is available for this year.$1.19$0.22$1.44$1.71$0.27