Civic Intelligence

Southwest Central Idaho Sheet Metal Workers

EIN 84-1420311 • 501(c)3 • Boise, ID

Profile

Education and training programs

5690 Albatros StBoise, ID 83705-4915
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

30th percentile

0.01x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

4.4%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

48th percentile

2.8%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,317,959

Up $35,724 (+2.8%) from 2023

Liabilities

Up

$9,693

Up $2,006 (+26%) from 2023

Net Assets

Up

$1,308,266

Up $33,718 (+2.6%) from 2023

Revenue

Up

$772,910

Up $118,337 (+18%) from 2023

Expenses

Up

$739,192

Up $67,209 (+10%) from 2023

Net Income

Up

$33,718

Up $51,128 (+294%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2013: $860,996Liabilities 2013: $1,663Net Assets 2013: $859,3332013Assets 2014: $882,796Liabilities 2014: $3,149Net Assets 2014: $879,6472014Assets 2015: $912,207Liabilities 2015: $3,023Net Assets 2015: $909,1842015Assets 2016: $989,354Liabilities 2016: $3,508Net Assets 2016: $985,8462016Assets 2017: $1,030,024Liabilities 2017: $3,294Net Assets 2017: $1,026,7302017Assets 2018: $1,091,959Liabilities 2018: $3,877Net Assets 2018: $1,088,0822018Assets 2019: $1,054,932Liabilities 2019: $5,738Net Assets 2019: $1,049,1942019Assets 2020: $1,090,947Liabilities 2020: $6,069Net Assets 2020: $1,084,8782020Assets 2021: $1,177,390Liabilities 2021: $3,981Net Assets 2021: $1,173,4092021Assets 2022: $1,298,994Liabilities 2022: $7,036Net Assets 2022: $1,291,9582022Assets 2023: $1,282,235Liabilities 2023: $7,687Net Assets 2023: $1,274,5482023Assets 2024: $1,317,959Liabilities 2024: $9,693Net Assets 2024: $1,308,2662024

Highlighted filing

2024

Assets$1,317,959
Liabilities$9,693
Net Assets$1,308,266

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2013: $259,806Expenses 2013: $219,336Net Income 2013: $40,4702013Revenue 2014: $272,663Expenses 2014: $252,349Net Income 2014: $20,3142014Revenue 2015: $302,866Expenses 2015: $273,378Net Income 2015: $29,4882015Revenue 2016: $367,037Expenses 2016: $290,375Net Income 2016: $76,6622016Revenue 2017: $406,394Expenses 2017: $366,913Net Income 2017: $39,4812017Revenue 2018: $422,224Expenses 2018: $360,872Net Income 2018: $61,3522018Revenue 2019: $410,474Expenses 2019: $449,362Net Income 2019: -$38,8882019Revenue 2020: $437,225Expenses 2020: $401,541Net Income 2020: $35,6842020Revenue 2021: $475,905Expenses 2021: $387,374Net Income 2021: $88,5312021Revenue 2022: $671,582Expenses 2022: $553,030Net Income 2022: $118,5522022Revenue 2023: $654,573Expenses 2023: $671,983Net Income 2023: -$17,4102023Revenue 2024: $772,910Expenses 2024: $739,192Net Income 2024: $33,7182024

Highlighted filing

2024

Revenue$772,910
Expenses$739,192
Net Income$33,718

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.01$1.31$0.77$0.74$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.01$1.27$0.65$0.67$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.01$1.29$0.67$0.55$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.00$1.17$0.48$0.39$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.01$1.08$0.44$0.40$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.01$1.05$0.41$0.45$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$0.42$0.36$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.41$0.37$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.00$0.99$0.37$0.29$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.30$0.27$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.27$0.25$0.02
2013Summary only. Only limited summary data is available for this year.$0.86$0.00$0.86$0.26$0.22$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$772,910
Mission and Program Overview

Mission

Education and training programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,274,548$1,308,266▲ $33,718
Savings and Temporary Cash Investments$639,329$656,587▲ $17,258
Land, Buildings, and Equipment, Net$419,377$444,944▲ $25,567
Cash and Non-Interest-Bearing Accounts$223,529$216,428▼ $7,101
Total Assets$1,282,235$1,317,959▲ $35,724
Liabilities
Accounts Payable and Accrued Expenses$7,687$9,693▲ $2,006
Total Liabilities$7,687$9,693▲ $2,006
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,274,548$1,308,266▲ $33,718
Total Liabilities and Net Assets / Fund Balance$1,282,235$1,317,959▲ $35,724

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$319,318$510,086-
Land$17,000--
Equipment$108,626$418,011-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stene BoatmanTrustee-chairman
Carlos ArroyoTrustee
Guy HallettTrustee
Levi BarkerTrustee
Paul GarnerTrustee
Rod MarcumTrustee
TED FRISBEE JrTrustee
Francis Jr FinlayFinancial Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$753,799
Investment Income
$19,111
Other Revenue
$0
Change in Net Assets
$33,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$496,712
Other Expenses$242,480
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$323,826--$323,826
Other Employee Benefits$102,582--$102,582
Depreciation Depletion$49,143--$49,143
Pension Plan Contributions$43,964--$43,964
Occupancy$38,845--$38,845
All Other Expenses$31,581--$31,581
Payroll Taxes$26,340--$26,340
Insurance$12,746--$12,746
Office Expenses$8,412--$8,412
Other Expenses$2,090--$2,090
Total Functional Expenses$739,192$0$0$739,192
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 35% controlled entity
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
No
Other officer compensation reviewed
No
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 governing body review Part VI line 11

Form 990 is reviewed by the board after the return is filed at a regularly scheduled board meeting.

Conflict of interest policy compliance Part VI line 12C

There is a policy in place for conflict of interest within the board of directors.

Governing documents etc available to public Part VI line 19

Documents required to be disclosed to the public are available upon request to interested parties at a location to be determined by both parties.

Filing and Contact Details

Filer

Filer Name
Southwest Central Idaho Sheet Metal Workers
EIN
84-1420311
In Care Of
% FRANCIS FINLAY
Phone
2085620237
Address
5690 ALBATROS ST, BOISE, ID 83705-4915
Doing Business As
Education Training Trust

Signing Officer

Name
Francis Finlay
Title
Financial Secretary
Phone
2085620237
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Francis Jr Finlay
Formed
1996
Legal Domicile
Id
Voting Board Members
8
Independent Board Members
8
Employees
10

Preparer

Firm
Locknane Accounting
Address
1712 9th St So, Nampa, ID 83651
Preparer
Michael Locknane
Phone
2084671894
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

ROUNDING

Raw XML Appendix362 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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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD AFTER THE RETURN IS FILED AT A REGULARLY SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE IS A POLICY IN PLACE FOR CONFLICT OF INTEREST WITHIN THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS REQUIRED TO BE DISCLOSED TO THE PUBLIC ARE AVAILABLE UPON REQUEST TO INTERESTED PARTIES AT A LOCATION TO BE DETERMINED BY BOTH PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01282235
IRS990/TotalAssetsEOYAmt01317959
IRS990/TotalAssetsGrp/BOYAmt01282235
IRS990/TotalAssetsGrp/EOYAmt01317959
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0739192
IRS990/TotalFunctionalExpensesGrp/TotalAmt0739192
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07687
IRS990/TotalLiabilitiesEOYAmt09693
IRS990/TotalLiabilitiesGrp/BOYAmt07687
IRS990/TotalLiabilitiesGrp/EOYAmt09693
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01274548
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01308266
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0739192
IRS990/TotalProgramServiceRevenueAmt0753799
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0772910
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0772910
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01282235
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01317959
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05690 ALBATROS ST
IRS990/USAddress/CityNm0BOISE
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd0837054915
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANCIS FINLAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02085620237
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHWEST CENTRAL IDAHO SHEET METAL WORKERS
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0841420311
ReturnHeader/Filer/InCareOfNm0% FRANCIS FINLAY
ReturnHeader/Filer/PhoneNum02085620237
ReturnHeader/Filer/USAddress/AddressLine1Txt05690 ALBATROS ST
ReturnHeader/Filer/USAddress/CityNm0BOISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd0837054915
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820377761
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Locknane Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01712 9th St So
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Nampa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083651
ReturnHeader/PreparerPersonGrp/PhoneNum02084671894
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL LOCKNANE
ReturnHeader/ReturnTs02025-11-14T09:22:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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