Civic Intelligence

Sheet Metal Workers and Tri County Ac Sheet Metal Contractors Apprenticeship

990 • Fiscal year 2020 • EIN 95-3548147

Aug 01, 2019 to Jul 31, 2020 • Filed on Mar 31, 2021

Refreshing map…

1794 Goodyear AveVentura, CA 93003

(805) 642-2211

Siviq Scores

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

Liabilities / Assets

78th percentile

0.36x

Higher debt load relative to assets than 78% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

74th percentile

0.25x

Higher debt load relative to revenue than 74% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

64th percentile

15%

Higher net margin than 64% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

94th percentile

$157,443

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 20.1% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

68th percentile

19%

Faster asset growth than 68% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

78th percentile

27%

Faster revenue growth than 78% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$550,559

Up $87,936 (+19%) from 2019

Net Assets

Up

$353,059

Up $117,936 (+50%) from 2019

Liabilities

Down

$197,500

Down $30,000 (-13%) from 2019

Revenue

Up

$785,249

Up $169,018 (+27%) from 2019

Expenses

Up

$667,313

Up $103,789 (+18%) from 2019

Net Income

Up

$117,936

Up $65,229 (+124%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $444,195Liabilities 2011: $47,677Net Assets 2011: $396,5182011Assets 2012: $462,019Liabilities 2012: $2,737Net Assets 2012: $459,2822012Assets 2013: $421,886Liabilities 2013: $2,341Net Assets 2013: $419,5452013Assets 2014: $652,372Liabilities 2014: $190,000Net Assets 2014: $462,3722014Assets 2015: $681,840Liabilities 2015: $147,976Net Assets 2015: $533,8642015Assets 2016: $606,543Liabilities 2016: $109,999Net Assets 2016: $496,5442016Assets 2017: $275,881Liabilities 2017: $63,332Net Assets 2017: $212,5492017Assets 2018: $212,415Liabilities 2018: $29,999Net Assets 2018: $182,4162018Assets 2019: $462,623Liabilities 2019: $227,500Net Assets 2019: $235,1232019Assets 2020: $550,559Liabilities 2020: $197,500Net Assets 2020: $353,0592020Assets 2021: $589,796Liabilities 2021: $169,750Net Assets 2021: $420,0462021Assets 2022: $645,564Liabilities 2022: $140,000Net Assets 2022: $505,5642022Assets 2023: $952,095Liabilities 2023: $136,748Net Assets 2023: $815,3472023

Highlighted filing

2020

Assets$550,559
Liabilities$197,500
Net Assets$353,059

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $375,326Expenses 2011: $323,766Net Income 2011: $51,5602011Revenue 2012: $394,305Expenses 2012: $331,541Net Income 2012: $62,7642012Revenue 2013: $321,378Expenses 2013: $361,115Net Income 2013: -$39,7372013Revenue 2014: $355,501Expenses 2014: $312,674Net Income 2014: $42,8272014Revenue 2015: $424,809Expenses 2015: $353,317Net Income 2015: $71,4922015Revenue 2016: $497,583Expenses 2016: $534,903Net Income 2016: -$37,3202016Revenue 2017: $525,206Expenses 2017: $809,201Net Income 2017: -$283,9952017Revenue 2018: $639,429Expenses 2018: $669,562Net Income 2018: -$30,1332018Revenue 2019: $616,231Expenses 2019: $563,524Net Income 2019: $52,7072019Revenue 2020: $785,249Expenses 2020: $667,313Net Income 2020: $117,9362020Revenue 2021: $744,175Expenses 2021: $677,188Net Income 2021: $66,9872021Revenue 2022: $807,081Expenses 2022: $721,563Net Income 2022: $85,5182022Revenue 2023: $1,141,749Expenses 2023: $831,966Net Income 2023: $309,7832023

Highlighted filing

2020

Revenue$785,249
Expenses$667,313
Net Income$117,936
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Mar 31, 2021
Return Version
2019v5.0
Gross Receipts
$785,249
Mission and Program Overview

Mission

Provide apprenticeship and journeyman training through relevant courses designed to present the latest technologies, materials, skills and instruction necessary in meeting their collective objective.

Provide apprenticeship and journeyman training through relevant courses designed to present the latest technologies, materials , skills and instruction necessary in meeting their collective objective.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$352,000$356,560▲ $4,560
Cash and Non-Interest-Bearing Accounts$66,801$153,122▲ $86,321
Savings and Temporary Cash Investments$34,612$34,625▲ $13
Prepaid Expenses and Deferred Charges$9,210$6,252▼ $2,958
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$462,623$550,559▲ $87,936
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$227,500$197,500▼ $30,000
Total Liabilities$227,500$197,500▼ $30,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$235,123$353,059▲ $117,936
Total Net Assets Fund Balance$235,123$353,059▲ $117,936
Total Liabilities and Net Assets / Fund Balance$462,623$550,559▲ $87,936

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$98,511$154,135$252,646
Equipment$27,666$216,863$244,529
Land$230,383-$230,383
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian HillCoordinatorFT$157,443$157,443

Board Members and Trustees

NameTitle
Luis LopezTrustee
Rich NidayTrustee
Ross LorenzTrustee
Stan CapelliTrustee
Todd HenardTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$716,494
Investment Income
$13
Other Revenue
$68,742
Change in Net Assets
$117,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$361,229
Other Expenses$306,084
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$177,891--$177,891
Current Officers, Directors, Trustees, and Key Employees$157,443--$157,443
Payroll Taxes$25,895--$25,895
All Other Expenses$23,109--$23,109
Conferences and Meetings$21,103--$21,103
Fees for Services Accounting$16,400--$16,400
Depreciation Depletion$16,338--$16,338
Other Expenses$12,532--$12,532
Insurance$11,218--$11,218
Fees for Services Legal$4,152--$4,152
Advertising$932--$932
Total Functional Expenses$667,313$0$0$667,313
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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
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, Line 8: Explanation of No Contemporaneously Documentation of Meetings

The apprenticeship committee does not have any committee with authority to act on behalf of the governing body.

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 was provided to the responsible officer for review prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Trustees are required to notify the apprensticeship committee of any changes in their interest that could give rise to conflicts.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation is approved and reviewed by the board of trustees.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All governing documents, conflicts of interest policy and financial statements are maintained in the apprenticeship committee's office and are avilable upon written request.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers and Tri County Ac
EIN
95-3548147
Phone
8056422211
Address
1794 GOODYEAR AVE, VENTURA, CA 93003

Signing Officer

Name
Brian Hill
Title
Coordinator
Signed
2021-03-31
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
6
Employees
13

Preparer

Firm
David Brody & Company
Address
17785 CENTER COURT DR N STE 680, CERRITOS, CA 90703
Preparer
Parbhu Jogia CPA
Phone
5624025222
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IRS990/RentalIncomeOrLossGrp/RealAmt0130
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt034612
IRS990/SavingsAndTempCashInvstGrp/EOYAmt034625
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt027666
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0216863
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0244529
IRS990ScheduleD/LandGrp/BookValueAmt0230383
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0230383
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt098511
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0154135
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0252646
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0356560
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
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/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NEWSPAPER ADVERTISING PLACED IN SANTA MARIA, SANTA BARBARA AND VENTURA COUNTY NEWSPAPER STATING THE TRUST'S "NOTICE OF NON-DISCRIMINATORY POLICIES".
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0157443
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRIAN HILL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0157443
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE APPRENTICESHIP COMMITTEE DOES NOT HAVE ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS PROVIDED TO THE RESPONSIBLE OFFICER FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRUSTEES ARE REQUIRED TO NOTIFY THE APPRENSTICESHIP COMMITTEE OF ANY CHANGES IN THEIR INTEREST THAT COULD GIVE RISE TO CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS APPROVED AND REVIEWED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE APPRENTICESHIP COMMITTEE'S OFFICE AND ARE AVILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0462623
IRS990/TotalAssetsEOYAmt0550559
IRS990/TotalAssetsGrp/BOYAmt0462623
IRS990/TotalAssetsGrp/EOYAmt0550559
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0667313
IRS990/TotalFunctionalExpensesGrp/TotalAmt0667313
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0227500
IRS990/TotalLiabilitiesEOYAmt0197500
IRS990/TotalLiabilitiesGrp/BOYAmt0227500
IRS990/TotalLiabilitiesGrp/EOYAmt0197500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0235123
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0353059
IRS990/TotalProgramServiceExpensesAmt0667313
IRS990/TotalProgramServiceRevenueAmt0716494
IRS990/TotalReportableCompFromOrgAmt0157443
IRS990/TotalRevenueGrp/ExclusionAmt068612
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0716637
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0785249
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0462623
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0550559
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0227500
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0197500
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01794 GOODYEAR AVE
IRS990/USAddress/CityNm0VENTURA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093003
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.SMW273JATC.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN HILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COORDINATOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS AND TRI COUNTY AC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SHEET METAL CONTRACTORS APPRENTICESHIP
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0953548147
ReturnHeader/Filer/PhoneNum08056422211
ReturnHeader/Filer/USAddress/AddressLine1Txt01794 GOODYEAR AVE
ReturnHeader/Filer/USAddress/CityNm0VENTURA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093003
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954778275
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID BRODY & COMPANY

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.95$0.14$0.82$1.14$0.83$0.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.14$0.51$0.81$0.72$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.17$0.42$0.74$0.68$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.55$0.20$0.35$0.79$0.67$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.23$0.24$0.62$0.56$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.03$0.18$0.64$0.67$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.06$0.21$0.53$0.81$0.28
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.11$0.50$0.50$0.53$0.04
2015Summary only. Only limited summary data is available for this year.$0.68$0.15$0.53$0.42$0.35$0.07
2014Summary only. Only limited summary data is available for this year.$0.65$0.19$0.46$0.36$0.31$0.04
2013Summary only. Only limited summary data is available for this year.$0.42$0.00$0.42$0.32$0.36$0.04
2012Summary only. Only limited summary data is available for this year.$0.46$0.00$0.46$0.39$0.33$0.06
2011Summary only. Only limited summary data is available for this year.$0.44$0.05$0.40$0.38$0.32$0.05