Civic Intelligence

Sheet Metal Training Fund

990 • Fiscal year 2018 • EIN 93-6053828

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 25, 2019

Organization ProfileN/A

View Organization Page

2379 NE 178thPortland, OR 97230-5957

(503) 257-1022

Siviq Scores

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

Liabilities / Assets

19th percentile

0.01x

Higher debt load relative to assets than 19% of similar nonprofits.

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

Liabilities / Revenue

17th percentile

0.03x

Higher debt load relative to revenue than 17% of similar nonprofits.

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

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

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

Top Officer Pay

61st percentile

$146,860

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

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

Asset Growth

27th percentile

-3.2%

Faster asset growth than 27% of similar nonprofits.

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

Revenue Growth

71st percentile

15%

Faster revenue growth than 71% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets19th percentile

Assets

Down

$6,006,615

Down $198,770 (-3.2%) from 2017

Net Assets

Up

$5,925,221

Up $773,449 (+15%) from 2017

Liabilities

Down

$81,394

Down $972,219 (-92%) from 2017

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin83rd percentile

Revenue

Up

$2,777,653

Up $355,967 (+15%) from 2017

Expenses

Up

$1,958,676

Up $165,847 (+9.3%) from 2017

Net Income

Up

$818,977

Up $190,120 (+30%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

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

$10M$5.0M$0Assets 2010: $5,217,735Liabilities 2010: $1,926,942Net Assets 2010: $3,290,7932010Assets 2011: $5,116,589Liabilities 2011: $1,816,165Net Assets 2011: $3,300,4242011Assets 2012: $5,274,529Liabilities 2012: $1,772,448Net Assets 2012: $3,502,0812012Assets 2013: $5,488,932Liabilities 2013: $1,744,311Net Assets 2013: $3,744,6212013Assets 2014: $5,688,046Liabilities 2014: $1,712,279Net Assets 2014: $3,975,7672014Assets 2015: $5,687,197Liabilities 2015: $1,657,419Net Assets 2015: $4,029,7782015Assets 2016: $6,106,663Liabilities 2016: $1,646,801Net Assets 2016: $4,459,8622016Assets 2017: $6,205,385Liabilities 2017: $1,053,613Net Assets 2017: $5,151,7722017Assets 2018: $6,006,615Liabilities 2018: $81,394Net Assets 2018: $5,925,2212018Assets 2019: $6,494,882Liabilities 2019: $96,830Net Assets 2019: $6,398,0522019Assets 2020: $7,172,847Liabilities 2020: $301,163Net Assets 2020: $6,871,6842020Assets 2021: $7,800,547Liabilities 2021: $188,392Net Assets 2021: $7,612,1552021Assets 2022: $7,675,025Liabilities 2022: $214,917Net Assets 2022: $7,460,1082022Assets 2023: $8,071,570Liabilities 2023: $278,277Net Assets 2023: $7,793,2932023Assets 2024: $8,224,253Liabilities 2024: $200,346Net Assets 2024: $8,023,9072024

Highlighted filing

2018

Assets$6,006,615
Liabilities$81,394
Net Assets$5,925,221
Open 2018 Filing

Operations Trend

Revenue Growth71st percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,340,8302010Expenses 2011: $1,399,3652011Expenses 2012: $1,316,0592012Revenue 2013: $1,664,373Expenses 2013: $1,421,833Net Income 2013: $242,5402013Revenue 2014: $1,700,912Expenses 2014: $1,469,766Net Income 2014: $231,1462014Revenue 2015: $1,563,640Expenses 2015: $1,498,884Net Income 2015: $64,7562015Revenue 2016: $1,985,868Expenses 2016: $1,581,489Net Income 2016: $404,3792016Revenue 2017: $2,421,686Expenses 2017: $1,792,829Net Income 2017: $628,8572017Revenue 2018: $2,777,653Expenses 2018: $1,958,676Net Income 2018: $818,9772018Revenue 2019: $2,813,858Expenses 2019: $2,424,344Net Income 2019: $389,5142019Revenue 2020: $2,662,357Expenses 2020: $2,292,141Net Income 2020: $370,2162020Revenue 2021: $3,175,021Expenses 2021: $2,524,914Net Income 2021: $650,1072021Revenue 2022: $3,006,247Expenses 2022: $2,810,219Net Income 2022: $196,0282022Revenue 2023: $3,005,659Expenses 2023: $3,026,925Net Income 2023: -$21,2662023Revenue 2024: $3,009,661Expenses 2024: $3,027,738Net Income 2024: -$18,0772024

Highlighted filing

2018

Revenue$2,777,653
Expenses$1,958,676
Net Income$818,977
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 25, 2019
Return Version
2018v3.1
Gross Receipts
$2,777,653
Mission and Program Overview

Mission

The trust provides training programs to apprentice and journeyman sheet metal workers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,222,275$4,268,784▲ $46,509
Cash and Non-Interest-Bearing Accounts$333,468$599,251▲ $265,783
Investments in Publicly Traded Securities$604,523$580,125▼ $24,398
Accounts Receivable$321,320$382,785▲ $61,465
Savings and Temporary Cash Investments$689,503$139,855▼ $549,648
Prepaid Expenses and Deferred Charges$26,746$30,465▲ $3,719
Other Notes and Loans Receivable, Net$7,550$5,350▼ $2,200
Total Assets$6,205,385$6,006,615▼ $198,770
Liabilities
Mortgage Notes Payable Secured by Investment Property$984,498$0▼ $984,498
Accounts Payable and Accrued Expenses$69,115$81,394▲ $12,279
Total Liabilities$1,053,613$81,394▼ $972,219
Net Assets / Fund Balance
Unrestricted Net Assets$5,151,772$5,925,221▲ $773,449
Total Net Assets Fund Balance$5,151,772$5,925,221▲ $773,449
Total Liabilities and Net Assets / Fund Balance$6,205,385$6,006,615▼ $198,770

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,508,707$2,672,663$6,181,370
Equipment$178,612$964,833$1,143,445
Land$581,465-$581,465
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin RothTraining CoordinatorFT$104,564$42,296$146,860
Robert RiehlTrustee-$1,030$238$1,268

Board Members and Trustees

NameTitle
Robert Jerry HendersonBoard Chairman
Chip WordenTrustee
Gordon HarveyTrustee
Greg SauerTrustee
Josh McclaughryTrustee
Phil SunderlinTrustee
Vanessa StewardTrustee
Charlie JohnsonSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Don Frank Floors INCFlooringPO BOX 1649, Clackamas, OR 97015$125,495
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,607,515
Investment Income
$21,952
Other Revenue
$148,186
Change in Net Assets
$818,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,777,653
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-45,528
Total Revenue per Audited Statements
$2,732,125
Total Revenue per Form 990
$2,777,653
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,199,610
Other Expenses$759,066
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$657,372$31,280-$688,652
Depreciation Depletion$194,937$21,660-$216,597
Other Employee Benefits$154,524$4,432-$158,956
Current Officers, Directors, Trustees, and Key Employees$74,698$73,430-$148,128
Pension Plan Contributions$128,172$4,494-$132,666
Office Expenses$114,296$2,518-$116,814
Occupancy$88,483$9,831-$98,314
Payroll Taxes$64,799$6,409-$71,208
Fees for Services Accounting$44,844$4,983-$49,827
Advertising$37,556--$37,556
Insurance$30,961$3,440-$34,401
Interest$24,098$2,678-$26,776
Other Expenses$13,198$14,086-$13,198
Conferences and Meetings$10,851$1,206-$12,057
Travel$8,763$974-$9,737
Fees for Services Legal$6,341--$6,341
All Other Expenses$2,853$316-$3,169
Total Functional Expenses$1,766,674$192,002$0$1,958,676

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,958,676
Total Expenses per Audited Statements$1,958,676
Total Expenses per Form 990$1,958,676
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
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
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

“The form 990 is reviewed and approved by the training coordinator. A copy of the approved form 990 is provided to all board trustees prior to filing.”

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

“The board of trustees and key employees are requested to annually review and sign the conflict of interest policy. If there is a possible conflict of interest, an evaluation process is followed and documented per the guidelines established in the policy.”

Form 990, Part VI, Section B, Line 15

“The board approves compensation and raises of training coordinator and key employees based on an adopted policy.”

Form 990, Part VI, Section C, Line 19

“Governing documents, financial statements, and policies are available upon request.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Training Fund
EIN
93-6053828
Phone
5032571022
Address
2379 NE 178TH, PORTLAND, OR 97230-5957

Signing Officer

Name
Robert J Henderson
Title
Trustee Chair
Phone
5032571022
Signed
2019-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert J Henderson
Formed
1969
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
16
Volunteers
9

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
3 CENTERPOINTE DRIVE SUITE 300, LAKE OSWEGO, OR 97035-8663
Preparer
Shane M Graves
Phone
5032205900
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process did not change from prior year.”

Financial Statement Notes

PART X, LINE 2:

“Management believes the sheet metal training fund does not have any uncertain tax positions. Any interest or penalties associated with the trust's tax positions would be recorded as a component of management and general expenses. The trust annually files an information return with the internal revenue service (irs).”

Raw XML AppendixShowing 400 of 528 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/OccupancyGrp/ManagementAndGeneralAmt09831
IRS990/OccupancyGrp/ProgramServicesAmt088483
IRS990/OccupancyGrp/TotalAmt098314
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02518
IRS990/OfficeExpensesGrp/ProgramServicesAmt0114296
IRS990/OfficeExpensesGrp/TotalAmt0116814
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04432
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0154524
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0158956
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1PER DIEM AND HOTEL
IRS990/OtherExpensesGrp/Desc2BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc3CONTESTS - LOC/REG/NAT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010265
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114086
IRS990/OtherExpensesGrp/ProgramServicesAmt094806
IRS990/OtherExpensesGrp/ProgramServicesAmt115122
IRS990/OtherExpensesGrp/ProgramServicesAmt213198
IRS990/OtherExpensesGrp/TotalAmt0105071
IRS990/OtherExpensesGrp/TotalAmt115122
IRS990/OtherExpensesGrp/TotalAmt214086
IRS990/OtherExpensesGrp/TotalAmt313198
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt064182
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt064182
IRS990/OtherRevenueTotalAmt064182
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt031280
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0657372
IRS990/OtherSalariesAndWagesGrp/TotalAmt0688652
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt07550
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt05350
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06409
IRS990/PayrollTaxesGrp/ProgramServicesAmt064799
IRS990/PayrollTaxesGrp/TotalAmt071208
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04494
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0128172
IRS990/PensionPlanContributionsGrp/TotalAmt0132666
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026746
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030465
IRS990/PrincipalOfficerNm0ROBERT J HENDERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTION
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING & REIMBURSEME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02331974
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1275541
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02331974
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1275541
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04114
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt016435
IRS990/PYOtherExpensesAmt0785071
IRS990/PYOtherRevenueAmt0117494
IRS990/PYProgramServiceRevenueAmt02283643
IRS990/PYRevenuesLessExpensesAmt0628857
IRS990/PYSalariesCompEmpBnftPaidAmt01007758
IRS990/PYTotalExpensesAmt01792829
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02421686
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0818977
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt084004
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02671697
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0689503
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0139855
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02607515
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02283643
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01882246
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01473893
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01617906
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt09865203
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0105956
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt098491
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt088764
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt079201
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt073705
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0446117
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0105956
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt098491
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt088764
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt079201
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt073705
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0446117
IRS990ScheduleA/InvestmentIncomeCYPct00.04270
IRS990ScheduleA/InvestmentIncomePYPct00.04400
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt064182
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt039552
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt014858
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt010546
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt09301
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0138439
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94410
IRS990ScheduleA/PublicSupportPY509Pct00.94760
IRS990ScheduleA/PublicSupportTotal509Amt09865203
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02607515
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02283643
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01882246
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01473893
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01617906
IRS990ScheduleA/Total509Grp/TotalAmt09865203
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02777653
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02421686
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01985868
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01563640
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01700912
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt010449759
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03508707
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02672663
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06181370
IRS990ScheduleD/EquipmentGrp/BookValueAmt0178612
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0964833
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01143445
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01958676
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0581465
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0581465
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-45528
IRS990ScheduleD/RevenueNotReportedAmt0-45528
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02777653
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES THE SHEET METAL TRAINING FUND DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. ANY INTEREST OR PENALTIES ASSOCIATED WITH THE TRUST'S TAX POSITIONS WOULD BE RECORDED AS A COMPONENT OF MANAGEMENT AND GENERAL EXPENSES. THE TRUST ANNUALLY FILES AN INFORMATION RETURN WITH THE INTERNAL REVENUE SERVICE (IRS).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04268784
IRS990ScheduleD/TotalExpensesPerForm990Amt01958676
IRS990ScheduleD/TotalRevenuePerForm990Amt02777653
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02732125
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01958676
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY THE TRAINING COORDINATOR. A COPY OF THE APPROVED FORM 990 IS PROVIDED TO ALL BOARD TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES AND KEY EMPLOYEES ARE REQUESTED TO ANNUALLY REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. IF THERE IS A POSSIBLE CONFLICT OF INTEREST, AN EVALUATION PROCESS IS FOLLOWED AND DOCUMENTED PER THE GUIDELINES ESTABLISHED IN THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD APPROVES COMPENSATION AND RAISES OF TRAINING COORDINATOR AND KEY EMPLOYEES BASED ON AN ADOPTED POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND POLICIES ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS DID NOT CHANGE FROM 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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$6,006,615
Liabilities
$81,394
Net assets
$5,925,221
Revenue
$2,777,653
Expenses
$1,958,676
Net income
$818,977
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.22$0.20$8.02$3.01$3.03$0.02
2023Detailed filing. Detailed filing data is available for this year.$8.07$0.28$7.79$3.01$3.03$0.02
2022Detailed filing. Detailed filing data is available for this year.$7.68$0.21$7.46$3.01$2.81$0.20
2021Detailed filing. Detailed filing data is available for this year.$7.80$0.19$7.61$3.18$2.52$0.65
2020Detailed filing. Detailed filing data is available for this year.$7.17$0.30$6.87$2.66$2.29$0.37
2019Detailed filing. Detailed filing data is available for this year.$6.49$0.10$6.40$2.81$2.42$0.39
2018Detailed filing. Detailed filing data is available for this year.$6.01$0.08$5.93$2.78$1.96$0.82
2017Detailed filing. Detailed filing data is available for this year.$6.21$1.05$5.15$2.42$1.79$0.63
2016Detailed filing. Detailed filing data is available for this year.$6.11$1.65$4.46$1.99$1.58$0.40
2015Detailed filing. Detailed filing data is available for this year.$5.69$1.66$4.03$1.56$1.50$0.06
2014Detailed filing. Detailed filing data is available for this year.$5.69$1.71$3.98$1.70$1.47$0.23
2013Detailed filing. Detailed filing data is available for this year.$5.49$1.74$3.74$1.66$1.42$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$1.77$3.50$1.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.12$1.82$3.30$1.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.22$1.93$3.29$1.34