Civic Intelligence

Texas Iron Workers Training Trust

990 • Fiscal year 2018 • EIN 81-3682610

Jan 01, 2018 to Jun 30, 2018 • Filed on May 10, 2019

Organization ProfileN/A
9555 W Sam Houston Pkwy S Ste 400Houston, TX 77099

(713) 219-1200

Siviq Scores

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

Liabilities / Assets

67th percentile

0.24x

Higher debt load relative to assets than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

86th percentile

1.12x

Higher debt load relative to revenue than 86% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

85th percentile

32%

Higher net margin than 85% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

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

Source year 2018

Revenue Growth

Score unavailable

No value available

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

Source year 2018

Balance Sheet
Liabilities / Assets67th percentile

Assets

$4,066,810

No earlier filing loaded for comparison.

Net Assets

$3,102,952

No earlier filing loaded for comparison.

Liabilities

$963,858

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin85th percentile

Revenue

$858,159

No earlier filing loaded for comparison.

Expenses

$581,690

No earlier filing loaded for comparison.

Net Income

$276,469

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$6.0M$4.0M$2.0M$0Assets 2018: $4,066,810Liabilities 2018: $963,858Net Assets 2018: $3,102,9522018Assets 2019: $4,174,269Liabilities 2019: $851,625Net Assets 2019: $3,322,6442019Assets 2020: $4,111,069Liabilities 2020: $513,389Net Assets 2020: $3,597,6802020Assets 2021: $4,527,942Liabilities 2021: $523,318Net Assets 2021: $4,004,6242021Assets 2022: $4,198,392Liabilities 2022: $70,608Net Assets 2022: $4,127,7842022Assets 2023: $4,044,193Liabilities 2023: $0Net Assets 2023: $4,044,1932023Assets 2024: $4,760,468Liabilities 2024: $0Net Assets 2024: $4,760,4682024

Highlighted filing

2018

Assets$4,066,810
Liabilities$963,858
Net Assets$3,102,952
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $858,159Expenses 2018: $581,690Net Income 2018: $276,4692018Revenue 2019: $1,740,921Expenses 2019: $1,424,130Net Income 2019: $316,7912019Revenue 2020: $1,836,874Expenses 2020: $1,561,838Net Income 2020: $275,0362020Revenue 2021: $1,932,105Expenses 2021: $1,525,162Net Income 2021: $406,9432021Revenue 2022: $1,827,660Expenses 2022: $1,704,500Net Income 2022: $123,1602022Revenue 2023: $1,630,413Expenses 2023: $1,714,003Net Income 2023: -$83,5902023Revenue 2024: $2,450,661Expenses 2024: $1,734,386Net Income 2024: $716,2752024

Highlighted filing

2018

Revenue$858,159
Expenses$581,690
Net Income$276,469
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Jun 30, 2018
Signed
May 10, 2019
Return Version
2018v3.1
Gross Receipts
$858,159
Mission and Program Overview

Mission

Provide apprenticeship and journyman training, testing, education and job skill developtment and enhancement for ironworkers trades.

Provide apprenticeship and journyman training, testing, education and job skill developtment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$2,530,042▲ $2,530,042
Investments in Publicly Traded Securities-$1,252,232-
Savings and Temporary Cash Investments-$251,429-
Accounts Receivable-$33,107-
Total Assets$0$4,066,810▲ $4,066,810
Liabilities
Mortgage Notes Payable Secured by Investment Property-$923,300-
Accounts Payable and Accrued Expenses-$40,558-
Total Liabilities$0$963,858▲ $963,858
Net Assets / Fund Balance
Unrestricted Net Assets-$3,102,952-
Total Net Assets Fund Balance$0$3,102,952▲ $3,102,952
Total Liabilities and Net Assets / Fund Balance$0$4,066,810▲ $4,066,810

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,080,968$358,867$2,439,835
Equipment$137,521$272,866$410,387
Land$278,482-$278,482
Other Land Buildings$33,071$29,512$62,583
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Jim SwinkendorfTrustee
Keith ColvinTrustee
Robert NebourTrustee
Ron SmithermanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$750,089
Investment Income
$10,046
Other Revenue
$98,024
Change in Net Assets
$276,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$364,810
Other Expenses$216,880
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$246,247$35,046-$281,293
Other Employee Benefits$44,045$6,415-$50,460
Payroll Taxes$29,090$3,967-$33,057
Travel$27,714--$27,714
Office Expenses-$23,611-$23,611
Occupancy$9,000$13,151-$22,151
Fees for Services Management-$13,800-$13,800
Fees for Services Legal-$9,806-$9,806
Fees for Services Accounting-$5,000-$5,000
Fees for Service Investment Mgmnt Fees-$1,987-$1,987
Insurance$662--$662
Other Expenses$100--$100
Total Functional Expenses$468,907$112,783$0$581,690
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
Lobbying 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
Backup withholding compliance
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, Part VI, Section B, line 11B

“A copy of the form 990 is provided to the local's governing body prior to filing with the irs.”

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

“The local's policies and procedures are monitored and reviewed on an annual basis at fund meetings.”

Form 990, Part VI, Section B, line 15

“Compensation for officers and employees is negotiated in the collective bargaining agreement and the union constitution and bylaws. All compensation is approved by the board of trustees at the local's business office.”

Form 990, Part VI, Section C, line 19

“All documents are available for inspectin at the local's business office.”

Filing and Contact Details

Filer

Filer Name
Texas Iron Workers Training Trust
EIN
81-3682610
Phone
7132191200
Address
9555 W SAM HOUSTON PKWY S STE 400, HOUSTON, TX 77099

Signing Officer

Name
Robert Nebout
Title
Trustee
Phone
7132191200
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Nebout
Formed
2018
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
4
Employees
49
Volunteers
0

Preparer

Firm
Harper & Pearson Company PC
Address
One Riverway Suite 1900, Houston, TX 77056
Preparer
Kevin E Bienvenu CPA
Phone
7136222310
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1:

“The accounting records are maintained and these financial statements are presented on a modified cash basis method of accounting. Under this method, only income collected, costs and expenses actually paid, and assets and net assets arising as a result of cash transactions are recognized. Modifications to the cash basis method have been made with respect to capitalizing investments and purchases of fixed assets greater than $5,000, recording the related depreciation expense and recording the note payable. The use of the modified cash method means that certain accrued income and expenses and the related assets, liabilities and net assets, which may be material in amount, are not reflected in the accompanying financial statements. Accordingly, these financial statements are not intended to present the financial position and results of operations in conformity with accounting principles generally accepted in the United States.”

Form 990, Part XI, Line 9

“Effective 1-1-18 all assets of the texas ironworkers employers and journeymen upgrade fund trust ein #74-2520403.”

Financial Statement Notes

Part X, Line 2:

“The internal revenue service has ruled that the apprenticeship fund qualified under section 501(c)(3) of the internal revenue code and is, therefore, not subject to tax under present income tax laws. The trustees arb of the opinion that the apprenticeship fund continues to be exempt from federal income taxes. However, the apprenticeship fund is subject to taxes on unrelated business income. During 2018, there were no unrelated business activities; thus, no provision has been made for income taxes. As of dec. 31, 2017, the tax years that remain subject to examination by the major tax jurisdictions under the statute of limitations are from the year 2014 forward (with limited exceptions). Tax penalties and interest, if any, would be recorded when paid and would be classified as tax expense in the statements of revenues and expenses and changes in net assets modified cash basis.”

Raw XML Appendix346 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 INTERNAL REVENUE SERVICE HAS RULED THAT THE APPRENTICESHIP FUND QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. THE TRUSTEES ARB OF THE OPINION THAT THE APPRENTICESHIP FUND CONTINUES TO BE EXEMPT FROM FEDERAL INCOME TAXES. HOWEVER, THE APPRENTICESHIP FUND IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME. DURING 2018, THERE WERE NO UNRELATED BUSINESS ACTIVITIES; THUS, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. AS OF DEC. 31, 2017, THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE MAJOR TAX JURISDICTIONS UNDER THE STATUTE OF LIMITATIONS ARE FROM THE YEAR 2014 FORWARD (WITH LIMITED EXCEPTIONS). TAX PENALTIES AND INTEREST, IF ANY, WOULD BE RECORDED WHEN PAID AND WOULD BE CLASSIFIED AS TAX EXPENSE IN THE STATEMENTS OF REVENUES AND EXPENSES AND CHANGES IN NET ASSETS MODIFIED CASH BASIS.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED ON ALL LITERATURE AND MATERIALS MADE PUBLIC BY THE/ SCHOOL.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO THE LOCAL'S GOVERNING BODY PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LOCAL'S POLICIES AND PROCEDURES ARE MONITORED AND REVIEWED ON AN ANNUAL BASIS AT FUND MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR OFFICERS AND EMPLOYEES IS NEGOTIATED IN THE COLLECTIVE BARGAINING AGREEMENT AND THE UNION CONSTITUTION AND BYLAWS. ALL COMPENSATION IS APPROVED BY THE BOARD OF TRUSTEES AT THE LOCAL'S BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE FOR INSPECTIN AT THE LOCAL'S BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The accounting records are maintained and these financial statements are presented on a modified cash basis method of accounting. Under this method, only income collected, costs and expenses actually paid, and assets and net assets arising as a result of cash transactions are recognized. Modifications to the cash basis method have been made with respect to capitalizing investments and purchases of fixed assets greater than $5,000, recording the related depreciation expense and recording the note payable. The use of the modified cash method means that certain accrued income and expenses and the related assets, liabilities and net assets, which may be material in amount, are not reflected in the accompanying financial statements. Accordingly, these financial statements are not intended to present the financial position and results of operations in conformity with accounting principles generally accepted in the United States.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EFFECTIVE 1-1-18 ALL ASSETS OF THE TEXAS IRONWORKERS EMPLOYERS AND JOURNEYMEN UPGRADE FUND TRUST EIN #74-2520403.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsEOYAmt04066810
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt04066810
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0112783
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0468907
IRS990/TotalFunctionalExpensesGrp/TotalAmt0581690
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0963858
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0963858
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03102952
IRS990/TotalProgramServiceExpensesAmt0468907
IRS990/TotalProgramServiceRevenueAmt0750089
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0858159
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0858159
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04066810
IRS990/TravelGrp/ProgramServicesAmt027714
IRS990/TravelGrp/TotalAmt027714
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03102952
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09555 W Sam Houston Pkwy Suite 400
IRS990/USAddress/CityNm0Houston
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077099
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Nebout
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum07132191200
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TEXAS IRON WORKERS TRAINING TRUST
ReturnHeader/Filer/BusinessNameControlTxt0TEXA
ReturnHeader/Filer/EIN0813682610
ReturnHeader/Filer/PhoneNum07132191200
ReturnHeader/Filer/USAddress/AddressLine1Txt09555 W SAM HOUSTON PKWY S STE 400
ReturnHeader/Filer/USAddress/CityNm0HOUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077099
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0446A06FD3439B0D164A4D8FB6DA05B494A7921B1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0446A06FD3439B0D164A4D8FB6DA05B494A7921B1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02019-05-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:41:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0741695589
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Harper & Pearson Company PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0One Riverway Suite 1900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Houston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077056
ReturnHeader/PreparerPersonGrp/PhoneNum07136222310
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin E Bienvenu CPA
ReturnHeader/ReturnTs02019-05-13T10:49:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,066,810
Liabilities
$963,858
Net assets
$3,102,952
Revenue
$858,159
Expenses
$581,690
Net income
$276,469
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$0.00$4.76$2.45$1.73$0.72
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.04$0.00$4.04$1.63$1.71$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.20$0.07$4.13$1.83$1.70$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$0.52$4.00$1.93$1.53$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.11$0.51$3.60$1.84$1.56$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.17$0.85$3.32$1.74$1.42$0.32
2018Detailed filing. Detailed filing data is available for this year.$4.07$0.96$3.10$0.86$0.58$0.28