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).
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 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 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 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 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 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 IRWIN
CO-CHAIR/TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
RICK WERNER
CO-CHAIR/TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
SEAN E O' DONOGHUE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
KEITH DIAS
TRUSTEE - TERM. 06/2024
- Total calculated
- $0
- Hours/week
- 2
-
SEAN GREENWOOD
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
CASEY VANDENHEUVEL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
KATHY DE JONG
TRUSTEE - TERM. 08/2024
- Total calculated
- $0
- Hours/week
- 2
-
BRIAN WERNER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
CHARLIE THROSSEL
TRUSTEE - TERM. 01/2024
- Total calculated
- $0
- Hours/week
- 2
-
BRIAN A MASTERS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
STAN CAPELLI
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
JASON HUTTON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
SHERI LEARMONTH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
GARY BEERBOWER
TRUSTEE - EFF. 06/2024
- Total calculated
- $0
- Hours/week
- 2
-
ANTHONY URBINA
TRUSTEE - EFF. 07/2024
- Total calculated
- $0
- Hours/week
- 2
-
DUANE DAVIES
TRUSTEE - EFF. 07/2024
- Total calculated
- $0
- Hours/week
- 2
-
MARK 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.
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
-
TITLE HOLDER · CA · income $50,507 · assets $3,052,894
-
TITLE HOLDER · CA · income $49,237 · assets $3,386,572
-
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 10 September 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 IRS Business Master File ingested 5 October 2026, which is when the registration facts above were last refreshed for every organization. Returns through tax year 2024, the newest we have parsed for this organization.