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SHEET METAL AND AIR CONDITIONING APRNTICESHIP/JRNYMAN TRAINING FUND

EIN 95-3366630 SAN DIEGO, CA

Largest nonprofits in California

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 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 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 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 Bailey

    Trustee

    Total calculated
    $0
    Hours/week
    1
  • Steve Copp

    Trustee

    Total calculated
    $0
    Hours/week
    1
  • Tavia Brunner

    Secretary

    Total calculated
    $0
    Hours/week
    1
  • Joshua Laxton

    Trustee

    Total calculated
    $0
    Hours/week
    1
  • Bryan Young

    Trustee

    Total calculated
    $0
    Hours/week
    1
  • Richard Tinbroek

    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. 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

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

Declared as related by

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.