Civic Intelligence

Sheet Metal Workers' International Assoc

EIN 95-1213325 • 501(c)5 • Ventura, CA

1794 Goodyear AveVentura, CA 93003
Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

39th percentile

0.00x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2015

Net Margin

85th percentile

28%

Higher net margin than 85% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

83rd percentile

$201,155

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 15.6% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2015

Asset Growth

87th percentile

23%

Faster asset growth than 87% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

91st percentile

39%

Faster revenue growth than 91% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,996,087

Up $372,258 (+23%) from 2014

Liabilities

Up

$5,613

Up $5,417 (+2764%) from 2014

Net Assets

Up

$1,990,474

Up $366,841 (+23%) from 2014

Revenue

Up

$1,287,396

Up $359,185 (+39%) from 2014

Expenses

Up

$920,555

Up $11,235 (+1.2%) from 2014

Net Income

Up

$366,841

Up $347,950 (+1842%) from 2014

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,557,162Liabilities 2011: $5,725Net Assets 2011: $1,551,4372011Assets 2012: $1,564,635Liabilities 2012: $3,093Net Assets 2012: $1,561,5422012Assets 2013: $1,609,448Liabilities 2013: $4,706Net Assets 2013: $1,604,7422013Assets 2014: $1,623,829Liabilities 2014: $196Net Assets 2014: $1,623,6332014Assets 2015: $1,996,087Liabilities 2015: $5,613Net Assets 2015: $1,990,4742015

Highlighted filing

2015

Assets$1,996,087
Liabilities$5,613
Net Assets$1,990,474

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $999,344Expenses 2011: $1,005,813Net Income 2011: -$6,4692011Revenue 2012: $989,609Expenses 2012: $979,504Net Income 2012: $10,1052012Revenue 2013: $908,736Expenses 2013: $865,536Net Income 2013: $43,2002013Revenue 2014: $928,211Expenses 2014: $909,320Net Income 2014: $18,8912014Revenue 2015: $1,287,396Expenses 2015: $920,555Net Income 2015: $366,8412015

Highlighted filing

2015

Revenue$1,287,396
Expenses$920,555
Net Income$366,841

Filings

Latest Detailed Filing

The latest 2015 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 15, 2015
Return Version
2014v5.0
Gross Receipts
$928,211
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,604,742$1,623,633▲ $18,891
Land, Buildings, and Equipment, Net$1,053,458$1,027,519▼ $25,939
Savings and Temporary Cash Investments$359,010$359,577▲ $567
Cash and Non-Interest-Bearing Accounts$196,980$236,733▲ $39,753
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,609,448$1,623,829▲ $14,381
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$4,706$196▼ $4,510
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$4,706$196▼ $4,510
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,604,742$1,623,633▲ $18,891
Total Liabilities and Net Assets / Fund Balance$1,609,448$1,623,829▲ $14,381

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$676,365$131,235$807,600
Land$330,000-$330,000
Equipment$1,292$45,564$46,856
Other Land Buildings-$46,552$46,552
Leasehold Improvements$19,862$18,683$38,545
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve SweetingBusiness Manager/treasurerFT$141,565$70,779$212,344
Kevin AsmannExecutive Board-$97,142$61,581$158,723
Larry NarrRecording Secretary-$500-$500
Ken GoodwinExecutive Board-$400-$400
Ralph DelgadoExecutive Board-$400-$400
Brian BlackshearTrustee-$390-$390
Jaime GarciaTrustee-$390-$390
Mark ColomyTrustee-$390-$390
Jerry VillarrealVice-president-$320-$320
Jim ScheidtExecutive Board-$320-$320
Dave ConleyExecutive Board-$290-$290
Andrew RamirezExecutive Board-$250-$250
Sean BalckshearPresidentFT$240-$240

Board Members and Trustees

NameTitle
Bryan MeadowsConductor
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$844,209
Investment Income
$567
Other Revenue
$83,435
Change in Net Assets
$18,891

Audited Revenue Reconciliation

Revenue per Audited Statements
$928,211
Total Revenue per Audited Statements
$928,211
Total Revenue per Form 990
$928,211
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$554,912
Other Expenses$354,408
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$374,957
Payments to Affiliates---$159,886
Other Salaries and Wages---$132,583
Payroll Taxes---$37,552
Office Expenses---$28,066
Depreciation Depletion---$25,939
Occupancy---$23,348
Travel---$21,595
Other Expenses---$15,746
Fees for Services Other---$11,215
Fees for Services Accounting---$10,300
Pension Plan Contributions---$9,820
Insurance---$7,723
Conferences and Meetings---$4,733
Information Technology---$3,744
Fees for Services Legal---$2,459
Total Functional Expenses$0$0$0$909,320

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$909,320
Total Expenses per Audited Statements$909,320
Total Expenses per Form 990$909,320
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Laurie SweetingSpouse of Steve SweetingEmploymentNo$62,072

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholdings$196
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
Yes
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
SHEET METAL WORKERS' INTERNATIONAL ASSOC
EIN
95-1213325
In Care Of
% STEVE SWEETING
Phone
8056580053
Address
1794 GOODYEAR AVE, VENTURA, CA 93003

Signing Officer

Name
Steve Sweeting
Title
Bus Mgr/treasurer
Phone
8056580053
Signed
2015-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Sweeting
Formed
1937
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
1
Employees
4
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
4123 LANKERSHIM BLVD, NORTH HOLLYWOOD, CA 91602-2828
Preparer
Miller Kaplan Arase Llp
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART I, LINE 1 AND PART III, LINES 1 AND 4A:

To organize workers, within its jurisdiction into a single organization for the purpose of collectively bargaining of wages, benefits and working conditions, and to improve the education and social awareness of its membership. Part vi, lines 6, 7a and 7b: the voting members of the local union are regular members who pay full dues. The members elect the members of the governing body and approve their significant decisions. Part vi, line 8b: the local union does not have any committees with authority to act on behalf of the governing body. Part vi, line 11b: the form 990 was provided to the responsible officer for review prior to filing. Part vi, line 12c: officers are required to notify the local union of any changes in their interests that could give rise to conflicts. Part vi, line 15a and 15b: compensation is approved by the membership and is described in the local union's by-laws. Part vi, line 19: all governing documents, conflict of interest policies and financial statements are maintained in the local union's office and are available upon written request. Part xii, line 1: modifies cash basis.

Financial Statement Notes

PART X, LINE 2:

The local union has adopted guidance on accounting for uncertainty in income taxes issued by the financial accounting standards board. Management believes that the local union has taken no uncertain tax positions that require adjustment to the financial statements in order to comply with the provisions of this guidance. As of december 31, 2014, information returns filed by the local union subsequent to the year ended december 31, 2010 were subject to examination by authorities.

Raw XML AppendixShowing 400 of 517 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 LOCAL UNION HAS ADOPTED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD. MANAGEMENT BELIEVES THAT THE LOCAL UNION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ORDER TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. AS OF DECEMBER 31, 2014, INFORMATION RETURNS FILED BY THE LOCAL UNION SUBSEQUENT TO THE YEAR ENDED DECEMBER 31, 2010 WERE SUBJECT TO EXAMINATION BY AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEVE SWEETING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1KEVIN ASMANN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER/TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1EXECUTIVE BOARD
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0LAURIE SWEETING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SPOUSE OF STEVE SWEETING
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt062072
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYMENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ORGANIZE WORKERS, WITHIN ITS JURISDICTION INTO A SINGLE ORGANIZATION FOR THE PURPOSE OF COLLECTIVELY BARGAINING OF WAGES, BENEFITS AND WORKING CONDITIONS, AND TO IMPROVE THE EDUCATION AND SOCIAL AWARENESS OF ITS MEMBERSHIP. PART VI, LINES 6, 7A AND 7B: THE VOTING MEMBERS OF THE LOCAL UNION ARE REGULAR MEMBERS WHO PAY FULL DUES. THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE THEIR SIGNIFICANT DECISIONS. PART VI, LINE 8B: THE LOCAL UNION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. PART VI, LINE 11B: THE FORM 990 WAS PROVIDED TO THE RESPONSIBLE OFFICER FOR REVIEW PRIOR TO FILING. PART VI, LINE 12C: OFFICERS ARE REQUIRED TO NOTIFY THE LOCAL UNION OF ANY CHANGES IN THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS. PART VI, LINE 15A AND 15B: COMPENSATION IS APPROVED BY THE MEMBERSHIP AND IS DESCRIBED IN THE LOCAL UNION'S BY-LAWS. PART VI, LINE 19: ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE LOCAL UNION'S OFFICE AND ARE AVAILABLE UPON WRITTEN REQUEST. PART XII, LINE 1: MODIFIES CASH BASIS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1 AND PART III, LINES 1 AND 4A:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false

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