Form 990 for tax year 2023
Filed by WESTERN WASHINGTON SHEET METAL JATC.
Totals
- Total revenue
- $6,082,465
- Total expenses
- $5,965,251
- Contributions and grants received
- $5,000
- Grants paid
- $0
- Program service revenue
- $5,917,221
- Investment income
- $160,244
- Other revenue
- $0
- Total assets, end of year
- $25,679,703
- Total liabilities, end of year
- $5,332,006
- Net assets or fund balances, end of year
- $20,347,697
- Program services expenses (Part IX)
- $5,021,323
- Management and general expenses
- $943,928
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $5,021,323
Program services were 84.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$5,000
-
2a · Program service revenue: EMPLOYER CONTRIBUTIONS
total $4,633,676 · related or exempt $4,633,676
-
2b · Program service revenue: TUITION FEES AND SUPPL
total $583,490 · related or exempt $583,490
-
2c · Program service revenue: RENT FROM AFFILIATED O
total $330,174 · related or exempt $330,174
-
2d · Program service revenue: SMART HEROES
total $234,907 · related or exempt $234,907
-
2e · Program service revenue: OTHER
total $134,974 · related or exempt $134,974
-
3 · Investment income
total $155,891 · excluded $155,891
-
7a · Gross sales of assets other than inventory
other assets $5,000
-
7b · Less cost or other basis and sales expenses
other assets $647
-
7c · Gain or loss
other assets $4,353
-
7d · Net gain or loss
total $4,353 · excluded $4,353
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $1,889,205 · program services $1,532,487 · management and general $356,718
-
8 · Pension plan contributions
total $410,210 · program services $246,126 · management and general $164,084
-
9 · Other employee benefits
total $290,630 · program services $174,267 · management and general $116,363
-
10 · Payroll taxes
total $170,401 · program services $156,233 · management and general $14,168
-
11b · Fees: legal
total $88,830 · management and general $88,830
-
11c · Fees: accounting
total $37,060 · management and general $37,060
-
11g · Fees: other
total $33,471 · program services $26,884 · management and general $6,587
-
12 · Advertising and promotion
total $23,508 · program services $23,508
-
13 · Office expenses
total $111,705 · program services $55,852 · management and general $55,853
-
14 · Information technology
total $78,463 · program services $74,540 · management and general $3,923
-
16 · Occupancy
total $273,549 · program services $259,872 · management and general $13,677
-
19 · Conferences, conventions and meetings
total $18,259 · program services $13,694 · management and general $4,565
-
20 · Interest
total $215,043 · program services $204,291 · management and general $10,752
-
22 · Depreciation, depletion and amortization
total $796,636 · program services $756,804 · management and general $39,832
-
23 · Insurance
total $64,331 · program services $61,114 · management and general $3,217
-
24a · Other expenses: VOCATIONAL SCHOOL TUITI
total $519,506 · program services $519,506
-
24b · Other expenses: TRAINING MATERIALS AND
total $338,737 · program services $338,737
-
24c · Other expenses: SMART HEROES
total $234,906 · program services $223,161 · management and general $11,745
-
24d · Other expenses: REPAIRS, MAINTENANCE, J
total $216,783 · program services $205,944 · management and general $10,839
-
24e · All other expenses
total $154,018 · program services $148,303 · management and general $5,715
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $110,434 · end of year $175,839
-
2 · Savings and temporary cash investments
beginning of year $2,499,795 · end of year $2,142,612
-
4 · Accounts receivable
beginning of year $63,369 · end of year $97,036
-
9 · Prepaid expenses and deferred charges
beginning of year $32,783 · end of year $10,183
-
10a · Land, buildings and equipment: cost or other basis
$25,794,896
-
10b · Land, buildings and equipment: accumulated depreciation
$8,372,899
-
10c · Land, buildings and equipment, net
beginning of year $17,932,150 · end of year $17,421,997
-
11 · Investments: publicly traded securities
beginning of year $4,874,283 · end of year $5,584,669
-
15 · Other assets
beginning of year $303,354 · end of year $247,367
-
17 · Accounts payable and accrued expenses
beginning of year $248,838 · end of year $314,928
-
19 · Deferred revenue
beginning of year $14,079
-
23 · Secured mortgages and notes payable
beginning of year $5,360,596 · end of year $4,585,104
-
25 · Other liabilities
beginning of year $527,207 · end of year $431,974
-
27 · Net assets without donor restrictions
beginning of year $19,665,448 · end of year $20,347,697
Mission and programs · 2023
Mission
TO BRING LABOR AND MANAGEMENT TOGETHER FOR THE DEVELOPMENT OF A HIGHLY SKILLED AND COMPETITIVE WORKFORCE FOR THE EVER CHANGING SHEET METAL INDUSTRY.
Activities or mission (Part I)
TO DEVELOP A HIGHLY SKILLED AND COMPETITIVE WORKFORCE IN THE SHEET METAL INDUSTRY.
-
THE ORGANIZATION TRAINS APPRENTICES AND OFFERS CLASSES FOR JOURNEYMAN IN THE SHEET METAL INDUSTRY.
Expenses $5,021,323 · Revenue $5,922,221
As filed on the 2023 return.
Listed in Part VII
-
Devin LeingangDEVIN LEINGANG
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Kenny BransonKENNY BRANSON
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Vanessa CarmanVANESSA CARMAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Justin BourgaultJUSTIN BOURGAULT
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Chris GourleyCHRIS GOURLEY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Travis ElliotTRAVIS ELLIOT
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Brian FluetshBRIAN FLUETSH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Mike GiffordMIKE GIFFORD
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Rylan MaccayRYLAN MACCAY
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Julie MullerJULIE MULLER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Steve MusserSTEVE MUSSER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Bryan JohnsonBRYAN JOHNSON
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Jeff ReinhardtJEFF REINHARDT
EXECUTIVE ADMINISTRATOR
- Total calculated
- $234,636
- From this org
- $169,789
- From related orgs
- $0
- Other
- $64,847
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $169,789
- Bonus
- $0
- Other
- $0
- Deferred
- $37,376
- Nontaxable benefits
- $27,471
- Filer's total
- $234,636
-
Eric PetersonERIC PETERSON
ADMINISTRATIVE COORDINATOR
- Total calculated
- $231,313
- From this org
- $166,466
- From related orgs
- $0
- Other
- $64,847
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $166,466
- Bonus
- $0
- Other
- $0
- Deferred
- $37,376
- Nontaxable benefits
- $27,471
- Filer's total
- $231,313
-
Allison OstenbergALLISON OSTENBERG
TRAINING COORDINATOR
- Total calculated
- $231,313
- From this org
- $166,466
- From related orgs
- $0
- Other
- $64,847
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $166,466
- Bonus
- $0
- Other
- $0
- Deferred
- $37,376
- Nontaxable benefits
- $27,471
- Filer's total
- $231,313
-
Thomas MummaTHOMAS MUMMA
INSTRUCTOR
- Total calculated
- $218,633
- From this org
- $153,786
- From related orgs
- $0
- Other
- $64,847
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $153,786
- Bonus
- $0
- Other
- $0
- Deferred
- $37,376
- Nontaxable benefits
- $27,471
- Filer's total
- $218,633
-
Kevin NationsKEVIN NATIONS
INSTRUCTOR
- Total calculated
- $221,332
- From this org
- $156,485
- From related orgs
- $0
- Other
- $64,847
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $156,485
- Bonus
- $0
- Other
- $0
- Deferred
- $37,376
- Nontaxable benefits
- $27,471
- Filer's total
- $221,332
-
David ScottDAVID SCOTT
INSTRUCTOR
- Total calculated
- $218,633
- From this org
- $153,786
- From related orgs
- $0
- Other
- $64,847
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $153,786
- Bonus
- $0
- Other
- $0
- Deferred
- $37,376
- Nontaxable benefits
- $27,471
- Filer's total
- $218,633
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Written employment contract
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 8 May 2025
- IRS schema version
- 2023v6.0
- Source object
- 202521339349305787
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