SHEET METAL WORKERS 104 & BAY AREA INDUSTRY TRAINING FUND
EIN 94-6138707 LIVERMORE, CA
- Revenue 2024
- $10,947,183
- Expenses 2024
- $10,932,624
Program services were 92.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- J220
- Classification
- 2000
- Street
- 1401 GREENVILLE RD
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 · 2024
Mission
TO FURTHER THE EDUCATION AND TRAINING OF APPRENTICES & JOURNEYPERSONS.
Activities or mission (Part I)
SHEET METAL WORKERS LOCAL 104 AND BAY AREA INDUSTRY TRAINING FUND IS A JOINT LABOR-MANAGEMENT TRUST DEDICATED TO PROVIDE MEN AND WOMEN OF THE SHEET METAL INDUSTRY THE
-
EDUCATED AND TRAINED ELIGIBLE EMPLOYEES (IN NORTHERN CALIFORNIA) IN ALL PHASES OF SHEET METAL INDUSTRY.
Expenses $10,144,992 · Grants $442,886 · Revenue $9,573,960
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Tim MyresTIM MYRES
CO-ADMINISTRATOR
- Total calculated
- $348,647
- From this org
- $208,376
- From related orgs
- $0
- Other
- $140,271
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $208,376
- Bonus
- $0
- Other
- $0
- Deferred
- $114,362
- Nontaxable benefits
- $25,909
- Filer's total
- $348,647
-
Ben RiveraBEN RIVERA
CO-ADMINISTRATOR
- Total calculated
- $346,284
- From this org
- $206,013
- From related orgs
- $0
- Other
- $140,271
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $206,013
- Bonus
- $0
- Other
- $0
- Deferred
- $114,362
- Nontaxable benefits
- $25,909
- Filer's total
- $346,284
-
Nathaniel J VennarucciNATHANIEL J VENNARUCCI
COORDINATOR
- Total calculated
- $322,546
- From this org
- $217,787
- From related orgs
- $0
- Other
- $104,759
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $217,787
- Bonus
- $0
- Other
- $0
- Deferred
- $78,850
- Nontaxable benefits
- $25,909
- Filer's total
- $322,546
-
William PicoWILLIAM PICO
FT INSTRUCTOR
- Total calculated
- $317,495
- From this org
- $208,376
- From related orgs
- $0
- Other
- $109,119
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $208,376
- Bonus
- $0
- Other
- $0
- Deferred
- $83,210
- Nontaxable benefits
- $25,909
- Filer's total
- $317,495
-
Brad De YoungBRAD DE YOUNG
TRAINING COORDINATOR
- Total calculated
- $316,280
- From this org
- $207,161
- From related orgs
- $0
- Other
- $109,119
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $207,161
- Bonus
- $0
- Other
- $0
- Deferred
- $83,210
- Nontaxable benefits
- $25,909
- Filer's total
- $316,280
-
Paul D IrwinPAUL D IRWIN
CO-CHAIR/TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Rick WernerRICK WERNER
CO-CHAIR/TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Sean E O' DonoghueSEAN E O' DONOGHUE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Keith DiasKEITH DIAS
TRUSTEE - TERM. 06/2024
- Total calculated
- $0
- Hours/week
- 2
-
Sean GreenwoodSEAN GREENWOOD
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Casey VandenheuvelCASEY VANDENHEUVEL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Kathy De JongKATHY DE JONG
TRUSTEE - TERM. 08/2024
- Total calculated
- $0
- Hours/week
- 2
-
Brian WernerBRIAN WERNER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Charlie ThrosselCHARLIE THROSSEL
TRUSTEE - TERM. 01/2024
- Total calculated
- $0
- Hours/week
- 2
-
Brian A MastersBRIAN A MASTERS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Stan CapelliSTAN CAPELLI
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Jason HuttonJASON HUTTON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Sheri LearmonthSHERI LEARMONTH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Gary BeerbowerGARY BEERBOWER
TRUSTEE - EFF. 06/2024
- Total calculated
- $0
- Hours/week
- 2
-
Anthony UrbinaANTHONY URBINA
TRUSTEE - EFF. 07/2024
- Total calculated
- $0
- Hours/week
- 2
-
Duane DaviesDUANE DAVIES
TRUSTEE - EFF. 07/2024
- Total calculated
- $0
- Hours/week
- 2
-
Mark NapierMARK NAPIER
TRUSTEE - EFF. 11/2024
- Total calculated
- $0
- Hours/week
- 2
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
-
2024
- Revenue
- $10,947,183
- Expenses
- $10,932,624
- Contributions
- $799,792
- Grants paid
- $442,886
-
2023
- Revenue
- $11,726,351
- Expenses
- $10,078,932
- Contributions
- $1,318,255
- Grants paid
- $566,900
-
2022
- Revenue
- $19,876,096
- Expenses
- $11,301,111
- Contributions
- $666,769
- Grants paid
- $542,892
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
- $11,273,871
- Expenses
- $10,566,491
- Assets (EOY)
- $46,216,539
-
2020 · 990
- Revenue
- $11,775,505
- Expenses
- $9,798,866
- Assets (EOY)
- $44,804,521
-
2019 · 990
- Revenue
- $13,137,022
- Expenses
- $8,477,557
- Assets (EOY)
- $42,359,328
-
2018 · 990
- Revenue
- $11,794,749
- Expenses
- $8,188,264
- Assets (EOY)
- $36,557,771
-
2017 · 990
- Revenue
- $11,297,481
- Expenses
- $7,754,579
- Assets (EOY)
- $37,215,159
-
2017 · 990
- Revenue
- $11,297,481
- Expenses
- $7,754,579
- Assets (EOY)
- $37,215,159
-
2016 · 990
- Revenue
- $10,203,674
- Expenses
- $8,188,093
- Assets (EOY)
- $33,790,055
-
2015 · 990
- Revenue
- $8,733,266
- Expenses
- $5,925,383
- Assets (EOY)
- $30,108,965
-
2014 · 990
- Revenue
- $9,134,489
- Expenses
- $6,131,982
- Assets (EOY)
- $30,044,408
-
2013 · 990
- Revenue
- $6,846,114
- Expenses
- $5,461,385
- Assets (EOY)
- $28,758,478
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 HRTP
-
2024 FOR PURCHASE OF TRAINING EQUIPMENT
-
2023 FOR PURCHASE OF TRAINING EQUIPMENT
-
2023 GENERAL SUPPORT
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Disregarded entities on its 2024 return
-
SMW Training - Castroville LLC
TITLE HOLDER · CA · income $14,220 · assets $495,307
-
SMW Training - Fairfield LLC
TITLE HOLDER · CA · income $50,507 · assets $3,052,894
-
SMW Training - San Jose LLC
TITLE HOLDER · CA · income $49,237 · assets $3,386,572
-
SMW TRAINING - LIVERMORE LLC
TITLE HOLDER · CA · income $39,032 · assets $6,924,376
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 2024, the newest we have parsed for this organization.