Form 990 for tax year 2023
Filed by SHEET METAL AND AIR CONDITIONING APRNTICESHIP/JRNYMAN TRAINING FUND.
Totals
- Total revenue
- $2,476,857
- Total expenses
- $1,187,009
- Contributions and grants received
- $2,290,954
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $156,878
- Other revenue
- $29,025
- Total assets, end of year
- $6,244,040
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $6,244,040
- Program services expenses (Part IX)
- $897,023
- Management and general expenses
- $289,986
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $897,023
Program services were 75.6% 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.
-
1b · Membership dues
$2,052,845
-
1e · Government grants (contributions)
$213,109
-
1f · All other contributions, gifts and grants
$25,000
-
3 · Investment income
total $156,878 · excluded $156,878
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: OTHER INCOME
total $29,025 · related or exempt $29,025
-
11e · Other revenue, total
$29,025
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $0
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $459,919 · program services $386,991 · management and general $72,928
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $39,065 · program services $32,871 · management and general $6,194
-
10 · Payroll taxes
total $236,628 · program services $184,491 · management and general $52,137
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $0
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $31,362 · program services $10,568 · management and general $20,794
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $27,626 · management and general $27,626
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $163,602 · program services $129,704 · management and general $33,898
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $3,507 · program services $3,507
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $35,407 · program services $30,555 · management and general $4,852
-
23 · Insurance
total $20,764 · management and general $20,764
-
24a · Other expenses: MATERIAL AND SUPPLIES
total $50,046 · program services $50,046
-
24b · Other expenses: OTHER EXPENSES
total $40,584 · management and general $40,584
-
24c · Other expenses: WORKSHOPS AND TRAINING
total $33,669 · program services $33,669
-
24d · Other expenses: GRADUATION DINNER EXPENSE
total $22,531 · program services $22,531
-
24e · All other expenses
total $22,299 · program services $12,090 · management and general $10,209
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $453,292 · end of year $555,360
-
2 · Savings and temporary cash investments
beginning of year $244,694 · end of year $458,270
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $1,192
-
10a · Land, buildings and equipment: cost or other basis
$507,187
-
10b · Land, buildings and equipment: accumulated depreciation
$316,425
-
10c · Land, buildings and equipment, net
beginning of year $121,657 · end of year $190,762
-
11 · Investments: publicly traded securities
beginning of year $3,954,542 · end of year $5,035,078
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $3,378 · end of year $3,378
-
17 · Accounts payable and accrued expenses
beginning of year $1,347
-
27 · Net assets without donor restrictions
beginning of year $4,776,216 · end of year $6,244,040
Mission and programs · 2023
Mission
THE ORGANIZATION'S MISSION IS DEDICATED TO PROVIDING THE MEN AND WOMEN WORKING IN THE SHEET METAL INDUSTRY WITH TRAINING NECESSARY TO AFFORD THE SKILLS AND KNOWLEDGE NECESSARY TO PARTICIPATE IN THIS INDUSTRY AT THE HIGHEST PRODUCTIVITY LEVEL.
-
The Sheet Metal and Air Conditioning Apprenticeship and Journeyman Training Fund (the Fund) was organized on July 1, 1976 for the following purposes:To develop comprehensive training programs for journeymen and apprentices, and through training, to upgrade the general quality of workmanship and productivity;To investigate, research, and monitor changing technology, and to anticipate and implement training needs;To provide training for new specialty fields engendered by changing technology, to provide training in the use of new materials and new methods, and to establish skills and proficiency in the Sheet Metal Industry and other related fields to which the skills of journeymen and apprentice sheet metal workers may be adapted;To conduct manpower surveys and to promote training of qualified individuals through established training programs, to alleviate shortages of manpower wherever such shortages are found to exist, to prepare, publish and distribute recruitment materials, and to employ professional consultants to accomplish these purposes;To provide assistance to other local training programs to upgrade training and quality of workmanship, and;To publicize, by appropriate methods, the work that is being done by the Fund.
Expenses $897,023
As filed on the 2023 return.
Listed in Part VII
-
Lorenzo MilesLORENZO MILES
TRAINING DIRECTOR
- Total calculated
- $179,597
- From this org
- $113,249
- From related orgs
- $0
- Other
- $66,348
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $113,249
- Bonus
- not reported
- Other
- not reported
- Deferred
- $41,428
- Nontaxable benefits
- $24,920
- Filer's total
- $179,597
-
David FoxDAVID FOX
INSTRUCTOR
- Total calculated
- $173,616
- From this org
- $107,268
- From related orgs
- $0
- Other
- $66,348
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $107,268
- Bonus
- not reported
- Other
- not reported
- Deferred
- $41,428
- Nontaxable benefits
- $24,920
- Filer's total
- $173,616
-
Dennis Bailey
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Stephen Copp
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Tavia BRUNNER
Secretary/TREAS
- Total calculated
- $0
- Hours/week
- 1
-
Joshua Laxton
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Bryan YoungBRYAN YOUNG
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Richard Tenbroek
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Dave Gauthier
Chair
- Total calculated
- $0
- Hours/week
- 1
-
Marco Gonzales
Trustee
- Total calculated
- $0
- Hours/week
- 1
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
None.
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.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(5) · LABOR UNION · CA
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 6 May 2025
- IRS schema version
- 2023v6.0
- Source object
- 202531269349302268
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