Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1979.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
82 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
10 people listed on the 990; $170K paid to officers and key staff (Part VII, Section A).
Compensation history total reportable pay by year · 4 named individuals · Part VII
| Name | FY2024 | FY2023 | FY2022 |
|---|---|---|---|
| Jason M Sherman | — | $112,369 | $101,484 |
| Clifford Richards | $103,815 | — | — |
| John M Beal | $63,870 | $5,230 | $1,443 |
| Michael Dezinno | $2,125 | — | — |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
See Sheet Metal Workers 40 Apprentice and Training Fund executive salaries →Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2Yes
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Trains local sheet metal workers for their trade.
Questions for Sheet Metal Workers 40 Apprentice and Training Fund
Your first name shows with your question. Sheet Metal Workers 40 Apprentice and Training Fund answers here, for everyone.
To provide training and apprentice programs to journeypersons and apprentices.
Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-7412739) · Dispute this lineFunders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2024 990, line by line.
Download 990
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $650K | $550K |
| Land, buildings, equipmentLn 10c | $46K | $94K |
| Total assetsLn 16 | $763K | $741K |
| LiabilitiesLn 26 | $7K | $11K |
| Net assetsLn 32 | $756K | $729K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Pay of officers and key staff (Part IX, line 5)Ln 5 | $86K | $86K | ||
| Other salaries and wagesLn 7 | $178K | $178K | ||
| Pension plan contributionsLn 8 | $95K | $95K | ||
| Other employee benefitsLn 9 | $44K | $44K | ||
| Payroll taxesLn 10 | $20K | $20K | ||
| Legal feesLn 11b | $9K | $9K | ||
| Accounting feesLn 11c | $8K | $8K | ||
| Investment management feesLn 11f | $2K | $2K | ||
| Advertising and promotionLn 12 | $154 | $154 | ||
| Office expensesLn 13 | $19K | $19K | ||
| OccupancyLn 16 | $127K | $127K | ||
| TravelLn 17 | $17K | $17K | ||
| Conferences, conventions and meetingsLn 19 | $7K | $7K | ||
| Depreciation, depletion and amortizationLn 22 | $13K | $13K | ||
| InsuranceLn 23 | $9K | $9K | ||
| Other expenses (24a–d)Ln 24 | $231K | $140K | $90K | |
| All other expensesLn 24e | $8K | $8K | ||
| Total functional expensesLn 25 | $874K | $716K | $158K | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest ViewingFiled with the IRS Nov 7, 2025 | $848K | $874K | −$26K | $729K | 990 PDF |
| FY2023Filed with the IRS Nov 15, 2024 | $598K | $615K | −$16K | $756K | 990 PDF |
| FY2022Filed with the IRS Oct 30, 2023 | $592K | $467K | $125K | $772K | 990 PDF |
| FY2021Filed with the IRS Nov 1, 2022 | $650K | $537K | $113K | $646K | 990 PDF |
| FY2020Filed with the IRS Nov 12, 2021 | $724K | $558K | $166K | $533K | 990 PDF |
Schedules filed Part IV
See the full FY2024 990
Part I · Summary $847,829 revenue, 12 lines filed
Part VI · Governance 8 of 8 board members independent, 1 to look at
Part VIII · Statement of revenue $847,829 across 6 lines filed
Part IX · Statement of functional expenses $874,048 across 17 lines filed
Part X · Balance sheet $740,867 assets, 12 lines filed
Part XI · Reconciliation of net assets $729,456 net assets at year end
Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File
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