Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
EIN 23-7063000 • 501(c)5 • Buffalo, NY
Profile
To provide training and retraining programs and educational programs for eligible sheet metal worker apprentices and journeymen.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
66th percentile
Higher top officer pay than 66% of similar nonprofits.
Top officer pay equals 6.9% of source-year revenue.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Assets
Up$878,836
Up $124,184 (+16%) from 2024
Liabilities
Down$427,708
Down $4,382 (-1.0%) from 2024
Net Assets
Up$451,128
Up $128,566 (+40%) from 2024
Revenue
Up$494,030
Up $182,212 (+58%) from 2024
Expenses
Up$367,503
Up $50,305 (+16%) from 2024
Net Income
Up$126,527
Up $131,907 (+2452%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide training and retraining programs and educational programs for eligible sheet metal worker apprentices and journeymen.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $322,562 | $451,128 | ▲ $128,566 |
| Land, Buildings, and Equipment, Net | $169,248 | $218,855 | ▲ $49,607 |
| Investments in Publicly Traded Securities | $84,885 | $90,009 | ▲ $5,124 |
| Cash and Non-Interest-Bearing Accounts | $26,591 | $71,362 | ▲ $44,771 |
| Accounts Receivable | $30,120 | $53,971 | ▲ $23,851 |
| Savings and Temporary Cash Investments | $100 | $20,057 | ▲ $19,957 |
| Prepaid Expenses and Deferred Charges | $14,143 | $18,724 | ▲ $4,581 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $754,652 | $878,836 | ▲ $124,184 |
| Other Assets Total | $429,565 | $405,858 | ▼ $23,707 |
| Liabilities | |||
| Other Liabilities | $429,565 | $405,858 | ▼ $23,707 |
| Accounts Payable and Accrued Expenses | $2,525 | $21,850 | ▲ $19,325 |
| Total Liabilities | $432,090 | $427,708 | ▼ $4,382 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $322,562 | $451,128 | ▲ $128,566 |
| Total Liabilities and Net Assets / Fund Balance | $754,652 | $878,836 | ▲ $124,184 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $175,705 | $233,248 | $408,953 |
| Leasehold Improvements | $8,988 | $47,187 | $56,175 |
| Other Land Buildings | $34,162 | - | $34,162 |
| Other Assets Org | $405,858 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Timothy Benner | Coordinator | PT | $33,991 | $33,991 |
| Name | Title |
|---|---|
| Andrew Nowak | Trustee |
| Jack Dafgard | Trustee |
| Jeffrey Mertz | Trustee |
| Kevin Schedlbauer | Trustee |
| Matthew Bagley | Trustee |
| Mike Nelson | Trustee |
| Timothy Benes | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $254,447 |
| Salaries, Compensation, and Employee Benefits | $113,056 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $77,905 |
| Conferences and Meetings | - | - | - | $53,227 |
| Occupancy | - | - | - | $39,600 |
| Office Expenses | - | - | - | $29,567 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $18,960 |
| Depreciation Depletion | - | - | - | $12,892 |
| Fees for Services Accounting | - | - | - | $10,185 |
| Payroll Taxes | - | - | - | $10,012 |
| Insurance | - | - | - | $9,804 |
| Information Technology | - | - | - | $5,394 |
| Pension Plan Contributions | - | - | - | $3,764 |
| Fees for Services Legal | - | - | - | $3,415 |
| Other Employee Benefits | - | - | - | $2,415 |
| Other Expenses | - | - | - | $2,296 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $458 |
| Total Functional Expenses | $0 | $0 | $0 | $367,503 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $367,503 |
| Expenses per Audited Statements | $362,641 |
| Total Expenses per Audited Statements | $362,641 |
| Expenses Not Reported on Financial Statements | $4,862 |
| Other Expense Adjustments | $4,404 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $405,858 |
“A copy of form 990 is provided to the jac secretary and chairman for review prior to filing. Form 990 is available to members of the governing board upon request.”
“The policy is signed annually and the board members complete annual statements.”
“Line 15a & 15b: board of trustee positions are unpaid. Coordinator compensation is determined by the board and is currently 40 hours a month at the journeyman rate.”
“Governing documents, conflict of interest policy and financial statements are not available to the general public, however, such documents are available for review by members of sheet metal workers local 71 upon request.”
“Sale of school supplies 4,404.”
“Sale of school supplies 4,404.”
“Sale of school supplies expense was separated out in the 990 and was included against other income on the financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2525 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 21850 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 30120 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 53971 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE TRAINING AND RETRAINING PROGRAMS AND EDUCATIONAL PROGRAMS FOR ELIGIBLE SHEET METAL WORKER APPRENTICES AND JOURNEYMEN. |
| IRS990/AllOtherContributionsAmt | 0 | 56742 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7168358836 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 24 LIBERTY AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BUFFALO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14215 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 26591 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 71362 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 18960 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 53227 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 56742 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3558 |
| IRS990/CYOtherExpensesAmt | 0 | 254447 |
| IRS990/CYOtherRevenueAmt | 0 | 30824 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 402906 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 126527 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 113056 |
| IRS990/CYTotalExpensesAmt | 0 | 367503 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 494030 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 12892 |
| IRS990/Desc | 0 | THE JOINT APPRENTICESHIP EDUCATION AND TRAINING FUND PROVIDED TRAINING CLASSES AND INSTRUCTION FOR ELIGIBLE APPRENTICES AND JOURNEYMEN |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 18 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10185 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3415 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 458 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 9.23 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TIMOTHY BENES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MIKE NELSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JACK DAFGARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MATTHEW BAGLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JEFFREY MERTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANDREW NOWAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KEVIN SCHEDLBAUER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TIMOTHY BENNER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 33991 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | COORDINATOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1969 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 494030 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 5394 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9804 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3558 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3558 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 84885 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 90009 |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 280435 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 169248 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 218855 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 499290 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE TRAINING AND RETRAINING PROGRAMS AND EDUCATIONAL PROGRAMS FOR ELIGIBLE SHEET METAL WORKER APPRENTICES AND JOURNEYMEN. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 322562 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 451128 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 2039 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 39600 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 29567 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 429565 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 405858 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 2415 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING SCHOOL SUPPLIE |
| IRS990/OtherExpensesGrp/Desc | 1 | GRANT WRITING SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | INSTRUCTOR TRAINING |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 44115 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 30069 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13425 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2296 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 429565 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 405858 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | EXPENSE REIMBURSEMENTS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 25307 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 5517 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 25307 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 5517 |
| IRS990/OtherRevenueTotalAmt | 0 | 30824 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 77905 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10012 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 3764 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 14143 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 18724 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL NELSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 402906 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 402906 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -656 |
| IRS990/PYOtherExpensesAmt | 0 | 207012 |
| IRS990/PYOtherRevenueAmt | 0 | 5265 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 307209 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -5380 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 110186 |
| IRS990/PYTotalExpensesAmt | 0 | 317198 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 311818 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 126527 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 322562 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 451128 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 100 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 20057 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 175705 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 233248 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 408953 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 4862 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 362641 |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 458 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 458 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 8988 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 47187 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 56175 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 2039 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 405858 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | RIGHT OF USE ASSET-OPERATING LEASE |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 4404 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 34162 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 405858 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE LIABILITY |
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| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 2039 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | SALE OF SCHOOL SUPPLIES 4,404. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | SALE OF SCHOOL SUPPLIES 4,404. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | SALE OF SCHOOL SUPPLIES EXPENSE WAS SEPARATED OUT IN THE 990 AND WAS INCLUDED AGAINST OTHER INCOME ON THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI LINE 4B AND PART XII LINE 4B |
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| IRS990/ScheduleJRequiredInd | 0 | 0 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A COPY OF FORM 990 IS PROVIDED TO THE JAC SECRETARY AND CHAIRMAN FOR REVIEW PRIOR TO FILING. FORM 990 IS AVAILABLE TO MEMBERS OF THE GOVERNING BOARD UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE POLICY IS SIGNED ANNUALLY AND THE BOARD MEMBERS COMPLETE ANNUAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LINE 15A & 15B: BOARD OF TRUSTEE POSITIONS ARE UNPAID. COORDINATOR COMPENSATION IS DETERMINED BY THE BOARD AND IS CURRENTLY 40 HOURS A MONTH AT THE JOURNEYMAN RATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC, HOWEVER, SUCH DOCUMENTS ARE AVAILABLE FOR REVIEW BY MEMBERS OF SHEET METAL WORKERS LOCAL 71 UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/TotalAssetsEOYAmt | 0 | 878836 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 754652 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 878836 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 56742 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 427708 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 432090 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 427708 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 451128 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 878836 |
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| IRS990/USAddress/CityNm | 0 | BUFFALO |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
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| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL NELSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7168358836 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SHEET METAL CONTRACTORS AND LOCAL NO 71 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | JAC EDUCATION AND TRAINING FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHEE |
| ReturnHeader/Filer/EIN | 0 | 237063000 |
| ReturnHeader/Filer/PhoneNum | 0 | 7168358836 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 24 LIBERTY AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BUFFALO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14215 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 332983539 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TSA ADVISORS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 8321 MAIN STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WILLIAMSVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 14221 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7166331373 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DIANE M STRAKA CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-13T14:29:30-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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