SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND
EIN 22-2568877 FARMINGDALE, NJ
- Revenue 2025
- $1,514,487
- Expenses 2025
- $1,355,377
Program services were 69.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B60
- Classification
- 2000
- Street
- PO BOX 847
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2025
Mission
TO PROVIDE EDUCATIONAL PROGRAMS AND INSTRUCTION FOR JOURNEYMEN AND APPRENTICES ACCEPTED INTO THE APPRENTICE PROGRAM.
Activities or mission (Part I)
EDUCATION AND TRAINING OF UNION APPRENTICES AND PARTICIPANTS.
-
THE PURPOSE OF THE FUND IS TO PROVIDE A MANDATORY 5 YEAR CURRICULUM FOR APPRENTICES ACCEPTED INTO THE APPRENTICE PROGRAM AND TO PROVIDE CONTINUING EDUCATION AND INSTRUCTION TO JOURNEYMEN TO ENSURE THAT ALL PARTICIPANTS HAVE THE BEST POSSIBLE TRAINING.
Expenses $945,748 · Revenue $1,475,867
As filed on the 2025 return.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Christopher W GeorgeCHRISTOPHER W GEORGE
UNION TRUSTEE
- Total calculated
- $322,195
- From this org
- $76,756
- From related orgs
- $134,249
- Other
- $111,190
- Hours/week
- 40 + 40 related
Schedule J breakdown matched by us
- Base
- $76,756 + $134,249 related
- Bonus
- $0
- Other
- $0
- Deferred
- $32,331 + $34,285 related
- Nontaxable benefits
- $44,574
- Filer's total
- $153,661 + $168,534 related
-
Johnnie WhittingtonJOHNNIE WHITTINGTON
UNION TRUSTEE
- Total calculated
- $302,061
- From this org
- $0
- From related orgs
- $181,763
- Other
- $120,298
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $181,763 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $84,782 related
- Nontaxable benefits
- $0 + $35,516 related
- Filer's total
- $0 + $302,061 related
-
Matthew JohnsonMATTHEW JOHNSON
UNION TRUSTEE
- Total calculated
- $302,080
- From this org
- $0
- From related orgs
- $181,763
- Other
- $120,317
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $181,763 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $84,801 related
- Nontaxable benefits
- $0 + $35,516 related
- Filer's total
- $0 + $302,080 related
-
Christopher BonnerCHRISTOPHER BONNER
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Richard BonnerRICHARD BONNER
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Gerard Hogan IIIGERARD HOGAN III
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Thomas DebartoloTHOMAS DEBARTOLO
FORMER UNION TRUSTEE
- Total calculated
- $172,625
- From this org
- $0
- From related orgs
- $102,630
- Other
- $69,995
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $102,630 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $52,367 related
- Nontaxable benefits
- $0 + $17,628 related
- Filer's total
- $0 + $172,625 related
-
Michael KolbasowskiMICHAEL KOLBASOWSKI
FORMER UNION TRUSTEE
- Total calculated
- $203,251
- From this org
- $0
- From related orgs
- $114,950
- Other
- $88,301
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $114,950 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $62,417 related
- Nontaxable benefits
- $0 + $25,884 related
- Filer's total
- $0 + $203,251 related
-
Andy RikerANDY RIKER
FORMER EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Gerard EzyskeGERARD EZYSKE
FORMER EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Nicholas StudenkoNICHOLAS STUDENKO
FUND ADMINISTRATOR
- Total calculated
- $138,920
- From this org
- $84,742
- From related orgs
- $0
- Other
- $54,178
- Hours/week
- 40
-
John EspinosJOHN ESPINOS
TRAINING DIRECTOR
- Total calculated
- $273,546
- From this org
- $195,616
- From related orgs
- $0
- Other
- $77,930
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $195,616
- Bonus
- $0
- Other
- $0
- Deferred
- $33,356
- Nontaxable benefits
- $44,574
- Filer's total
- $273,546
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. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $1,514,487
- Expenses
- $1,355,377
- Contributions
- $0
- Grants paid
- $0
-
2024
- Revenue
- $1,490,923
- Expenses
- $1,406,168
- Contributions
- $0
- Grants paid
- $0
-
2023
- Revenue
- $1,478,657
- Expenses
- $1,365,540
- Contributions
- $0
- Grants paid
- $0
-
2022
- Revenue
- $1,391,614
- Expenses
- $1,302,339
- Contributions
- $0
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $1,377,560
- Expenses
- $1,206,362
- Assets (EOY)
- $1,700,706
-
2020 · 990
- Revenue
- $1,110,652
- Expenses
- $1,114,807
- Assets (EOY)
- $1,682,464
-
2019 · 990
- Revenue
- $1,386,093
- Expenses
- $1,270,188
- Assets (EOY)
- $1,732,507
-
2018 · 990
- Revenue
- $1,370,880
- Expenses
- $1,204,033
- Assets (EOY)
- $1,613,651
-
2017 · 990
- Revenue
- $1,098,794
- Expenses
- $866,159
- Assets (EOY)
- $1,389,461
-
2015 · 990
- Revenue
- $841,122
- Expenses
- $722,261
- Assets (EOY)
- $946,652
-
2014 · 990
- Revenue
- $717,594
- Expenses
- $740,505
- Assets (EOY)
- $845,124
-
2013 · 990
- Revenue
- $648,428
- Expenses
- $836,359
- Assets (EOY)
- $867,855
-
2012 · 990
- Revenue
- not reported
- Expenses
- $890,323
- Assets (EOY)
- $1,067,745
-
2011 · 990
- Revenue
- not reported
- Expenses
- $894,294
- Assets (EOY)
- $1,346,717
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
2024 FOR PURCHASE OF TRAINING EQUIPMENT
-
2023 FOR PURCHASE OF TRAINING EQUIPMENT
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2025 return
-
SHEET METAL WORKERS LOCAL UNION 27
501C(5) · TO PROMOTE THE INTERESTS OF ITS MEMBERS · NJ
-
SHEET METAL WORKERS LOCAL 27 ANNUITY FUND
401(A) · TO PROVIDE ANNUITY BENEFITS TO MEMBERS · NJ
-
SHEET METAL WORKERS LOCAL 27 HEALTH & WELFARE FUND
501C(9) · TO PROVIDE HEALTH WELFARE BENEFITS TO MEMBERS · NJ
-
SHEET METAL WORKERS LOCAL 27 SUPPLEMENTAL UNEMPLOYMENT FUND
501C(9) · TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR ITS MEMBERS. · NJ
-
SHEET METAL WORKERS LOCAL 27 PAC FUND
527 · TO PROVIDE CONTRIBUTIONS TO CANDIDATES THAT SUPPORT UNION LABOR · NJ
-
SHEET METAL WORKERS LOCAL 27 CLUB FUND
501C(7) · TO PROMOTE HARMONY AND GOODWILL THROUGHOUT THE MEMBERSHIP · NJ
Declared as related by
-
SHEET METAL WORKERS LOCAL 27 S UNEMPLOYMENT FUND
On its 2025 return
-
SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND
On its 2025 return
-
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
On its 2025 return
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.