Civic Intelligence

Sheet Metal Workers Local 88 Joint Apprenticeship & Training Fund

990 • Fiscal year 2018 • EIN 88-0243760

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

2540 Marco StreetLas Vegas, NV 89115

(702) 632-3014

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

9th percentile

0.00x

Higher debt load relative to revenue than 9% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

76th percentile

18%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

72nd percentile

$185,505

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

29th percentile

-2.9%

Faster asset growth than 29% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

74th percentile

18%

Faster revenue growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Flat

$5,037,732

Flat from 2018

Net Assets

Flat

$5,033,232

Flat from 2018

Liabilities

Flat

$4,500

Flat from 2018

Revenue

Flat

$1,674,868

Flat from 2018

Expenses

Flat

$1,372,721

Flat from 2018

Net Income

Flat

$302,147

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $3,372,078Liabilities 2011: $37,050Net Assets 2011: $3,335,0282011Assets 2012: $3,353,229Liabilities 2012: $18,553Net Assets 2012: $3,334,6762012Assets 2013: $3,679,318Liabilities 2013: $7,289Net Assets 2013: $3,672,0292013Assets 2014: $4,062,699Liabilities 2014: $12,227Net Assets 2014: $4,050,4722014Assets 2015: $4,358,568Liabilities 2015: $59,599Net Assets 2015: $4,298,9692015Assets 2016: $4,607,922Liabilities 2016: $29,422Net Assets 2016: $4,578,5002016Assets 2017: $5,188,527Liabilities 2017: $50,504Net Assets 2017: $5,138,0232017Assets 2018: $5,037,732Liabilities 2018: $4,500Net Assets 2018: $5,033,2322018Assets 2018: $5,037,732Liabilities 2018: $4,500Net Assets 2018: $5,033,2322018Assets 2019: $6,034,778Liabilities 2019: $2,750Net Assets 2019: $6,032,0282019Assets 2020: $7,349,178Liabilities 2020: $1,050Net Assets 2020: $7,348,1282020Assets 2021: $8,325,707Liabilities 2021: $1,050Net Assets 2021: $8,324,6572021Assets 2022: $9,131,448Liabilities 2022: $150Net Assets 2022: $9,131,2982022Assets 2023: $17,720,360Liabilities 2023: $7,000,150Net Assets 2023: $10,720,2102023Assets 2024: $15,149,395Liabilities 2024: $4,264,094Net Assets 2024: $10,885,3012024

Highlighted filing

2018

Assets$5,037,732
Liabilities$4,500
Net Assets$5,033,232

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $789,538Expenses 2011: $1,239,075Net Income 2011: -$449,5372011Revenue 2012: $994,698Expenses 2012: $995,050Net Income 2012: -$3522012Revenue 2013: $1,274,918Expenses 2013: $937,565Net Income 2013: $337,3532013Revenue 2014: $1,327,696Expenses 2014: $949,253Net Income 2014: $378,4432014Revenue 2015: $1,413,338Expenses 2015: $1,105,613Net Income 2015: $307,7252015Revenue 2016: $1,289,931Expenses 2016: $1,052,804Net Income 2016: $237,1272016Revenue 2017: $1,423,096Expenses 2017: $1,065,961Net Income 2017: $357,1352017Revenue 2018: $1,674,868Expenses 2018: $1,372,721Net Income 2018: $302,1472018Revenue 2018: $1,674,868Expenses 2018: $1,372,721Net Income 2018: $302,1472018Revenue 2019: $2,318,245Expenses 2019: $1,655,540Net Income 2019: $662,7052019Revenue 2020: $2,669,095Expenses 2020: $1,456,104Net Income 2020: $1,212,9912020Revenue 2021: $2,592,583Expenses 2021: $1,687,169Net Income 2021: $905,4142021Revenue 2022: $3,137,700Expenses 2022: $1,822,795Net Income 2022: $1,314,9052022Revenue 2023: $3,486,394Expenses 2023: $2,159,340Net Income 2023: $1,327,0542023Revenue 2024: $2,554,247Expenses 2024: $2,582,475Net Income 2024: -$28,2282024

Highlighted filing

2018

Revenue$1,674,868
Expenses$1,372,721
Net Income$302,147
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$2,194,822
Mission and Program Overview

Mission

Education and training of sheet metal apprentices

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,138,023$5,033,232▼ $104,791
Land, Buildings, and Equipment, Net$1,764,320$1,886,836▲ $122,516
Savings and Temporary Cash Investments$1,060,333$1,699,646▲ $639,313
Investments in Publicly Traded Securities$1,458,624$1,330,973▼ $127,651
Accounts Receivable$132,993$0▼ $132,993
Cash and Non-Interest-Bearing Accounts$583,292$120,277▼ $463,015
Prepaid Expenses and Deferred Charges$8,051$0▼ $8,051
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$5,188,527$5,037,732▼ $150,795
Other Assets Total$180,914$0▼ $180,914
Liabilities
Accounts Payable and Accrued Expenses$50,504--
Other Liabilities$0$4,500▲ $4,500
Total Liabilities$50,504$4,500▼ $46,004
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,138,023$5,033,232▼ $104,791
Total Liabilities and Net Assets / Fund Balance$5,188,527$5,037,732▼ $150,795

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,082,857$1,230,520$2,313,377
Equipment$270,834$442,655$713,489
Other Land Buildings$64,481$501,013$565,494
Leasehold Improvements$275,449$130,124$405,573
Land$193,215-$193,215
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edward M AbrahamTraining DirectorFT$112,374$73,131$185,505
Steven L ValentineEmployeeFT$103,534$54,647$158,181

Board Members and Trustees

NameTitle
Jeffrey ProffittCo-chair - Labor
Angelo IannucciCo-chair - Management
Alfonso LopezTrustee - Labor
Geremiah RobnettTrustee - Labor
Mandi WilkinsTrustee - Management
Robert WittTrustee - Management
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,475,683
Investment Income
$38,349
Other Revenue
$160,836
Change in Net Assets
$302,147

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,674,868
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-128,180
Total Revenue per Audited Statements
$1,546,688
Total Revenue per Form 990
$1,674,868
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$731,905
Salaries, Compensation, and Employee Benefits$640,816
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,822$84,802-$316,624
Current Officers, Directors, Trustees, and Key Employees$185,505--$185,505
Depreciation Depletion$117,368--$117,368
Fees for Services Legal-$81,193-$81,193
Other Employee Benefits$24,516$31,595-$56,111
Office Expenses-$52,645-$52,645
Pension Plan Contributions$30,132$16,732-$46,864
Advertising$40,855--$40,855
Payroll Taxes$27,618$8,094-$35,712
Information Technology-$33,739-$33,739
Occupancy$32,028--$32,028
Other Expenses$31,922--$31,922
Fees for Services Accounting-$30,085-$30,085
Insurance-$26,956-$26,956
Fees for Services Other-$22,526-$22,526
Fees for Service Investment Mgmnt Fees-$18,320-$18,320
Travel-$8,812-$8,812
Conferences and Meetings-$3,205-$3,205
Total Functional Expenses$954,017$418,704$0$1,372,721

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,372,721
Total Expenses per Audited Statements$1,372,721
Total Expenses per Form 990$1,372,721
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Deposits$4,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 11B

The board of trustees receive a draft copy of the form 990 for reiview before the final form 990 is submitted to the internal revenue service.

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

Compliance with the conflict of interest policy is monitored regularly during board of trustee meetings.

Form 990, Part VI, Section B, Line 15B

Annulally, the trustees do a comparative analysis and review and approve the apprenticeship coordinator's salary.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies and financial statements available upon request during normal business hours.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 88
EIN
88-0243760
Phone
7026323014
Address
2540 MARCO STREET, LAS VEGAS, NV 89115

Signing Officer

Name
Jeffrey Proffitt
Title
Trustee
Phone
7026323014
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Proffitt
Formed
1989
Legal Domicile
Nv
Voting Board Members
6
Independent Board Members
6
Employees
22
Volunteers
0

Preparer

Firm
Rubinbrown Llp
Address
7881 W CHARLESTON BLVD SUITE 250, LAS VEGAS, NV 89117
Preparer
Ethan Kent CPA
Phone
7025797000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Adj. To net assets for change in accounting method, from accrual to cash. -278,758.

FORM 990, PART XII, LINE 2C:

The board of trustees assumes responsibility for the audit of the fund's financial statemetns and for the selection of an independent auditor. This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require the fund to evaluate tax positions taken by the fund and recognize a tax liability if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by tax authorities. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990/OtherRevenueMiscGrp/Desc0CSN FACILITY AND INSTR
IRS990/OtherRevenueMiscGrp/Desc1ITI REIMBURSEMENT - TR
IRS990/OtherRevenueMiscGrp/Desc2OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt099426
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt159164
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt22246
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt099426
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt159164
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22246
IRS990/OtherRevenueTotalAmt0160836
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt084802
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0231822
IRS990/OtherSalariesAndWagesGrp/TotalAmt0316624
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08094
IRS990/PayrollTaxesGrp/ProgramServicesAmt027618
IRS990/PayrollTaxesGrp/TotalAmt035712
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt016732
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt030132
IRS990/PensionPlanContributionsGrp/TotalAmt046864
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08051
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JEFFREY PROFFITT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION & TRAINING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01475683
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01475683
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02500
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt078865
IRS990/PYOtherExpensesAmt0548555
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01341731
IRS990/PYRevenuesLessExpensesAmt0357135
IRS990/PYSalariesCompEmpBnftPaidAmt0517406
IRS990/PYTotalExpensesAmt01065961
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01423096
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0302147
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01636519
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt05138023
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05033232
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01060333
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01699646
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01082857
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01230520
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02313377
IRS990ScheduleD/EquipmentGrp/BookValueAmt0270834
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0442655
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0713489
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01372721
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0193215
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0193215
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0275449
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0130124
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0405573
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-128180
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt064481
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0501013
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0565494
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt0-128180
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01674868
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE FUND TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01886836
IRS990ScheduleD/TotalExpensesPerForm990Amt01372721
IRS990ScheduleD/TotalLiabilityAmt04500
IRS990ScheduleD/TotalRevenuePerForm990Amt01674868
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01546688
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01372721
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SEE PART II
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT SOLICIT FUNDS FROM THE GENERAL PUBLIC.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2IN ALL ADVERTISEMENTS FOR THE HIRING OF APPRENTICES THE APPRENTICESHIP LISTS ITS OPERATIONS AS AN EQUAL OPPORTUNITY EMPLOYER.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2LINE 3 - EXPLANATION OF NONDISCRIMINATION POLICY:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0112374
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1103534
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt073131
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt154647
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0EDWARD M ABRAHAM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1STEVEN L VALENTINE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRAINING DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1EMPLOYEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0185505
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1158181
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES RECEIVE A DRAFT COPY OF THE FORM 990 FOR REIVIEW BEFORE THE FINAL FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED REGULARLY DURING BOARD OF TRUSTEE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNULALLY, THE TRUSTEES DO A COMPARATIVE ANALYSIS AND REVIEW AND APPROVE THE APPRENTICESHIP COORDINATOR'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADJ. TO NET ASSETS FOR CHANGE IN ACCOUNTING METHOD, FROM ACCRUAL TO CASH. -278,758.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE AUDIT OF THE FUND'S FINANCIAL STATEMETNS AND FOR THE SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 15B

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$4.26$10.9$2.55$2.58$0.03
2023Summary only. Only limited summary data is available for this year.$17.7$7.00$10.7$3.49$2.16$1.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.13$0.00$9.13$3.14$1.82$1.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.33$0.00$8.32$2.59$1.69$0.91
2020Summary only. Only limited summary data is available for this year.$7.35$0.00$7.35$2.67$1.46$1.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.03$0.00$6.03$2.32$1.66$0.66
2018Detailed filing. Detailed filing data is available for this year.$5.04$0.00$5.03$1.67$1.37$0.30
2018Summary only. Only limited summary data is available for this year.$5.04$0.00$5.03$1.67$1.37$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.19$0.05$5.14$1.42$1.07$0.36
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.61$0.03$4.58$1.29$1.05$0.24
2015Summary only. Only limited summary data is available for this year.$4.36$0.06$4.30$1.41$1.11$0.31
2014Summary only. Only limited summary data is available for this year.$4.06$0.01$4.05$1.33$0.95$0.38
2013Summary only. Only limited summary data is available for this year.$3.68$0.01$3.67$1.27$0.94$0.34
2012Summary only. Only limited summary data is available for this year.$3.35$0.02$3.33$0.99$1.00$0.00
2011Summary only. Only limited summary data is available for this year.$3.37$0.04$3.34$0.79$1.24$0.45