SHEET METAL AND AIR CONDITIONING APRNTICESHIP/JRNYMAN TRAINING FUND
EIN 95-3366630 SAN DIEGO, CA
- Revenue 2024
- $3,400,764
- Expenses 2024
- $1,443,538
Program services were 76.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- J22Z
- Classification
- 2000
- Street
- 4596 MISSION GORGE PL
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
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 $1,099,065
As filed on the 2024 return.
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.
-
Lorenzo MilesLORENZO MILES
TRAINING DIRECTOR
- Total calculated
- $165,337
- From this org
- $119,419
- From related orgs
- $0
- Other
- $45,918
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $119,419
- Bonus
- not reported
- Other
- not reported
- Deferred
- $22,188
- Nontaxable benefits
- $23,730
- Filer's total
- $165,337
-
Esteban SandovalESTEBAN SANDOVAL
INSTRUCTOR
- Total calculated
- $158,702
- From this org
- $112,784
- From related orgs
- $0
- Other
- $45,918
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $112,784
- Bonus
- not reported
- Other
- not reported
- Deferred
- $22,188
- Nontaxable benefits
- $23,730
- Filer's total
- $158,702
-
David FoxDAVID FOX
INSTRUCTOR
- Total calculated
- $158,033
- From this org
- $112,115
- From related orgs
- $0
- Other
- $45,918
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $112,115
- Bonus
- not reported
- Other
- not reported
- Deferred
- $22,188
- Nontaxable benefits
- $23,730
- Filer's total
- $158,033
-
Dennis BaileyDENNIS BAILEY
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Steve CoppSTEVE COPP
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Tavia BrunnerTAVIA BRUNNER
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Joshua LaxtonJOSHUA LAXTON
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Bryan YoungBRYAN YOUNG
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Richard TinbroekRICHARD TINBROEK
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Dave GauthierDAVE GAUTHIER
Chair
- Total calculated
- $0
- Hours/week
- 1
-
Marco GonzalesMARCO 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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $3,400,764
- Expenses
- $1,443,538
- Contributions
- $3,127,761
- Grants paid
- $0
-
2023
- Revenue
- $2,476,857
- Expenses
- $1,187,009
- Contributions
- $2,290,954
- Grants paid
- $0
-
2022
- Revenue
- $2,031,571
- Expenses
- $1,039,531
- Contributions
- $1,660,517
- 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
- $2,040,870
- Expenses
- $979,065
- Assets (EOY)
- $3,775,216
-
2020 · 990
- Revenue
- $1,542,786
- Expenses
- $933,508
- Assets (EOY)
- $3,168,647
-
2019 · 990
- Revenue
- $1,325,789
- Expenses
- $896,622
- Assets (EOY)
- $2,410,511
-
2018 · 990
- Revenue
- $1,110,834
- Expenses
- $833,565
- Assets (EOY)
- $1,966,560
-
2017 · 990
- Revenue
- $1,222,281
- Expenses
- $849,184
- Assets (EOY)
- $1,653,532
-
2016 · 990
- Revenue
- $868,449
- Expenses
- $817,029
- Assets (EOY)
- $1,281,511
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.
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
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2023 GENERAL SUPPORT
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 2024 return
-
501(C)(5) · LABOR UNION · CA
Declared as related by
-
SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST
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 2024, the newest we have parsed for this organization.