Civic Intelligence

Sheet Metal Workers Local Union No 67

990 • Fiscal year 2016 • EIN 74-0901577

Jan 01, 2016 to Dec 31, 2016 • Filed on May 15, 2017

11 Burwood LnSan Antonio, TX 78216

(210) 349-6584

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

34th percentile

0.00x

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

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

89th percentile

26%

Higher net margin than 89% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

48th percentile

$16,912

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

1st percentile

-99%

Faster asset growth than 1% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

5th percentile

-29%

Faster revenue growth than 5% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$15,154

Down $1,937,249 (-99%) from 2015

Net Assets

Down

$15,154

Down $1,906,674 (-99%) from 2015

Liabilities

Down

$0

Down $30,575 (-100%) from 2015

Revenue

Down

$939,535

Down $377,182 (-29%) from 2015

Expenses

Down

$696,499

Down $460,773 (-40%) from 2015

Net Income

Up

$243,036

Up $83,591 (+52%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,270,239Liabilities 2011: $18,360Net Assets 2011: $3,251,8792011Assets 2012: $2,934,552Liabilities 2012: $354,630Net Assets 2012: $2,579,9222012Assets 2013: $2,138,382Liabilities 2013: $757Net Assets 2013: $2,137,6252013Assets 2014: $1,763,102Liabilities 2014: $719Net Assets 2014: $1,762,3832014Assets 2015: $1,952,403Liabilities 2015: $30,575Net Assets 2015: $1,921,8282015Assets 2016: $15,154Liabilities 2016: $0Net Assets 2016: $15,1542016Assets 2017: $15,154Net Assets 2017: $15,1542017

Highlighted filing

2016

Assets$15,154
Liabilities$0
Net Assets$15,154

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,495,861Expenses 2011: $1,388,134Net Income 2011: $107,7272011Revenue 2012: $1,450,869Expenses 2012: $2,122,826Net Income 2012: -$671,9572012Revenue 2013: $1,633,020Expenses 2013: $2,195,348Net Income 2013: -$562,3282013Revenue 2014: $1,462,080Expenses 2014: $1,837,322Net Income 2014: -$375,2422014Revenue 2015: $1,316,717Expenses 2015: $1,157,272Net Income 2015: $159,4452015Revenue 2016: $939,535Expenses 2016: $696,499Net Income 2016: $243,0362016

Highlighted filing

2016

Revenue$939,535
Expenses$696,499
Net Income$243,036
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 15, 2017
Return Version
2016v3.1
Gross Receipts
$939,535
Mission and Program Overview

Mission

The organization is a labor union that aims to improve working conditions and represents the interests and welfare of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$985,888--
Cash and Non-Interest-Bearing Accounts$949,181--
Land, Buildings, and Equipment, Net$17,334$15,154▼ $2,180
Total Assets$1,952,403$15,154▼ $1,937,249
Liabilities
Accounts Payable and Accrued Expenses$30,575--
Total Liabilities$30,575$0▼ $30,575
Net Assets / Fund Balance
Unrestricted Net Assets$1,921,828$15,154▼ $1,906,674
Total Net Assets Fund Balance$1,921,828$15,154▼ $1,906,674
Total Liabilities and Net Assets / Fund Balance$1,952,403$15,154▼ $1,937,249

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$204,890$204,890
Leasehold Improvements$15,154$16,751$31,905
Other Land Buildings-$25,869$25,869
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gilbert GarciaBusiness ManFT$16,912$16,912
Robert FritzBusiness AgeFT$15,770$15,770

Board Members and Trustees

NameTitle
Geroge PlanePresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$934,422
Investment Income
$5,113
Other Revenue
$0
Change in Net Assets
$243,036
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$551,852
Salaries, Compensation, and Employee Benefits$144,647
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$39,894$34,705-$74,599
Pension Plan Contributions-$35,141-$35,141
Current Officers, Directors, Trustees, and Key Employees-$32,682-$32,682
Other Expenses$30,035--$30,035
Other Salaries and Wages-$25,460-$25,460
Other Employee Benefits-$20,228-$20,228
Comp Disqual Persons-$17,920-$17,920
Fees for Services Accounting-$14,427-$14,427
Payroll Taxes-$13,216-$13,216
Insurance-$2,553-$2,553
Depreciation Depletion-$2,180-$2,180
Total Functional Expenses$497,987$198,512$0$696,499
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
Yes
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

The governing body is provided copies of the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

The organization monitors and enforces the conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

The compensation of the business manager, business agents and organizers is determined by the collective bargaining agreement as a percentage of the journeyman's wage rate, and is reviewed by the executive board and members.

Form 990, Page 6, Part VI, Line 15B

The compensation of the business manager, business agents and organizers is determined by the collective bargaining agreement as a percentage of the journeyman's wage rate, and is reviewed by the executive board and members.

Form 990, Page 6, Part VI, Line 19

Upon request the organization's documents are available for review at the office where the records are kept.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local Union No
EIN
74-0901577
Phone
2103496584
Address
11 BURWOOD LN, SAN ANTONIO, TX 78216

Signing Officer

Name
Gilbert Garcia
Title
Business Manager
Phone
2103496584
Signed
2017-05-15

Organization Details

Principal Officer
Gilbert Garcia
Formed
1903
Voting Board Members
15
Independent Board Members
9
Employees
6

Preparer

Firm
Gardenier & Associates Pllc
Address
2 N HORNBEAM PL, THE WOODLANDS, TX 77380-1810
Preparer
Martha Gardenier
Phone
2819239853
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Sm contractors austin ind 25,178 0 0 smw lu 67 dues & pal 7,932 0 0 off supplies,copies, prtg 0 6,279 0 conferences and travel 0 6,012 0 bldg & trade coun per cap 5,669 0 0 automobile expenses 0 5,108 0 other expenses 0 4,902 0 meeting expenses 0 4,032 0 bank, credit card etc fee 0 3,215 0 telephone 0 2,455 0 computer repairs, softwar 0 1,744 0 organizing expenses 1,115 0 0 taxes 0 958 0 total 39,894 34,705 0

Form 990, Part XI, Line 9

Transfer of liquid assets to smart southwest -2,149,710 gulf coast regional council 0 total -2,149,710

Form 990, Page 12, Part XII, Line 1

The organization changed its method of accounting for the 2016 financial statements from the modified cash basis of accounting to the liquidation basis of accounting in accordance with accounting principles generally accepted in the united states of america. This was done to properly recognize the transfer of all liquid assets and liabilities to the smart southwest gulf coast regional council.

Raw XML Appendix284 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/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01921828
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IRS990/OperateHospitalInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY IS PROVIDED COPIES OF THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE BUSINESS MANAGER, BUSINESS AGENTS AND ORGANIZERS IS DETERMINED BY THE COLLECTIVE BARGAINING AGREEMENT AS A PERCENTAGE OF THE JOURNEYMAN'S WAGE RATE, AND IS REVIEWED BY THE EXECUTIVE BOARD AND MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF THE BUSINESS MANAGER, BUSINESS AGENTS AND ORGANIZERS IS DETERMINED BY THE COLLECTIVE BARGAINING AGREEMENT AS A PERCENTAGE OF THE JOURNEYMAN'S WAGE RATE, AND IS REVIEWED BY THE EXECUTIVE BOARD AND MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST THE ORGANIZATION'S DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE OFFICE WHERE THE RECORDS ARE KEPT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SM CONTRACTORS AUSTIN IND 25,178 0 0 SMW LU 67 DUES & PAL 7,932 0 0 OFF SUPPLIES,COPIES, PRTG 0 6,279 0 CONFERENCES AND TRAVEL 0 6,012 0 BLDG & TRADE COUN PER CAP 5,669 0 0 AUTOMOBILE EXPENSES 0 5,108 0 OTHER EXPENSES 0 4,902 0 MEETING EXPENSES 0 4,032 0 BANK, CREDIT CARD ETC FEE 0 3,215 0 TELEPHONE 0 2,455 0 COMPUTER REPAIRS, SOFTWAR 0 1,744 0 ORGANIZING EXPENSES 1,115 0 0 TAXES 0 958 0 TOTAL 39,894 34,705 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRANSFER OF LIQUID ASSETS TO SMART SOUTHWEST -2,149,710 GULF COAST REGIONAL COUNCIL 0 TOTAL -2,149,710
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION CHANGED ITS METHOD OF ACCOUNTING FOR THE 2016 FINANCIAL STATEMENTS FROM THE MODIFIED CASH BASIS OF ACCOUNTING TO THE LIQUIDATION BASIS OF ACCOUNTING IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THIS WAS DONE TO PROPERLY RECOGNIZE THE TRANSFER OF ALL LIQUID ASSETS AND LIABILITIES TO THE SMART SOUTHWEST GULF COAST REGIONAL COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 12, PART XII, LINE 1
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ReturnHeader/Filer/USAddress/AddressLine1Txt011 BURWOOD LN
ReturnHeader/Filer/USAddress/CityNm0SAN ANTONIO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078216
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId08E2107ED4CBEAD50BF5A12AC80B93C1F91F95D8A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08E2107ED4CBEAD50BF5A12AC80B93C1F91F95D8A
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272988248
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GARDENIER & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02 N HORNBEAM PL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0THE WOODLANDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0773801810
ReturnHeader/PreparerPersonGrp/PhoneNum02819239853
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARTHA GARDENIER
ReturnHeader/ReturnTs02018-01-19T12:03:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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