Civic Intelligence

Sheet Metal Contractors and Local No 71

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.

24 Liberty AvenueBuffalo, NY 14215

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

0.49x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

0.87x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

82nd percentile

26%

Higher net margin than 82% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

66th percentile

$33,991

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

82nd percentile

16%

Faster asset growth than 82% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

96th percentile

58%

Faster revenue growth than 96% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $168,330Liabilities 2011: $27,783Net Assets 2011: $140,5472011Assets 2012: $215,504Liabilities 2012: $15,829Net Assets 2012: $199,6752012Assets 2013: $246,369Liabilities 2013: $12,460Net Assets 2013: $233,9092013Assets 2014: $260,658Liabilities 2014: $7,878Net Assets 2014: $252,7802014Assets 2015: $306,103Liabilities 2015: $12,845Net Assets 2015: $293,2582015Assets 2016: $387,210Liabilities 2016: $6,424Net Assets 2016: $380,7862016Assets 2017: $404,959Liabilities 2017: $7,517Net Assets 2017: $397,4422017Assets 2018: $401,823Liabilities 2018: $4,444Net Assets 2018: $397,3792018Assets 2019: $400,028Liabilities 2019: $12,903Net Assets 2019: $387,1252019Assets 2020: $399,942Liabilities 2020: $1,829Net Assets 2020: $398,1132020Assets 2021: $475,733Liabilities 2021: $98,229Net Assets 2021: $377,5042021Assets 2022: $416,411Liabilities 2022: $50,496Net Assets 2022: $365,9152022Assets 2023: $358,872Liabilities 2023: $35,238Net Assets 2023: $323,6342023Assets 2024: $754,652Liabilities 2024: $432,090Net Assets 2024: $322,5622024Assets 2025: $878,836Liabilities 2025: $427,708Net Assets 2025: $451,1282025

Highlighted filing

2025

Assets$878,836
Liabilities$427,708
Net Assets$451,128

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $271,1002011Expenses 2012: $278,2552012Expenses 2013: $269,5162013Revenue 2014: $216,109Expenses 2014: $196,594Net Income 2014: $19,5152014Revenue 2015: $263,592Expenses 2015: $222,936Net Income 2015: $40,6562015Revenue 2016: $322,043Expenses 2016: $234,363Net Income 2016: $87,6802016Revenue 2017: $291,198Expenses 2017: $274,102Net Income 2017: $17,0962017Revenue 2018: $281,145Expenses 2018: $278,201Net Income 2018: $2,9442018Revenue 2019: $267,580Expenses 2019: $280,753Net Income 2019: -$13,1732019Revenue 2020: $265,737Expenses 2020: $259,957Net Income 2020: $5,7802020Revenue 2021: $253,454Expenses 2021: $271,199Net Income 2021: -$17,7452021Revenue 2022: $284,288Expenses 2022: $286,515Net Income 2022: -$2,2272022Revenue 2023: $289,681Expenses 2023: $328,940Net Income 2023: -$39,2592023Revenue 2024: $311,818Expenses 2024: $317,198Net Income 2024: -$5,3802024Revenue 2025: $494,030Expenses 2025: $367,503Net Income 2025: $126,5272025

Highlighted filing

2025

Revenue$494,030
Expenses$367,503
Net Income$126,527

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.79$4.28$4.51$4.94$3.68$1.27
2024Detailed filing. Detailed filing data is available for this year.$7.55$4.32$3.23$3.12$3.17$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.59$0.35$3.24$2.90$3.29$0.39
2022Detailed filing. Detailed filing data is available for this year.$4.16$0.50$3.66$2.84$2.87$0.02
2021Detailed filing. Detailed filing data is available for this year.$4.76$0.98$3.78$2.53$2.71$0.18
2020Detailed filing. Detailed filing data is available for this year.$4.00$0.02$3.98$2.66$2.60$0.06
2019Detailed filing. Detailed filing data is available for this year.$4.00$0.13$3.87$2.68$2.81$0.13
2018Detailed filing. Detailed filing data is available for this year.$4.02$0.04$3.97$2.81$2.78$0.03
2017Detailed filing. Detailed filing data is available for this year.$4.05$0.08$3.97$2.91$2.74$0.17
2016Detailed filing. Detailed filing data is available for this year.$3.87$0.06$3.81$3.22$2.34$0.88
2015Detailed filing. Detailed filing data is available for this year.$3.06$0.13$2.93$2.64$2.23$0.41
2014Detailed filing. Detailed filing data is available for this year.$2.61$0.08$2.53$2.16$1.97$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.12$2.34$2.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.16$2.00$2.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.28$1.41$2.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Feb 12, 2026
Return Version
2024v5.5
Gross Receipts
$494,030
Mission and Program Overview

Mission

To provide training and retraining programs and educational programs for eligible sheet metal worker apprentices and journeymen.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Timothy BennerCoordinatorPT$33,991$33,991

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$56,742
Program Service Revenue
$402,906
Investment Income
$3,558
Other Revenue
$30,824
All Other Contributions
$56,742
Change in Net Assets
$126,527

Audited Revenue Reconciliation

Revenue per Audited Statements
$489,168
Revenue Not Reported on Financial Statements
$4,862
Revenue Not Reported on Form 990
$2,039
Other Revenue Adjustments
$4,404
Total Revenue per Audited Statements
$491,207
Total Revenue per Form 990
$494,030
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$405,858
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

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.

Form 990, Part VI, Section B, Line 12C

The policy is signed annually and the board members complete annual statements.

Form 990, Part VI, Section B, Line 15

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.

Form 990, Part VI, Section C, Line 19

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.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Contractors and Local No 71
EIN
23-7063000
Phone
7168358836
Address
24 LIBERTY AVENUE, BUFFALO, NY 14215

Signing Officer

Name
Michael Nelson
Title
Trustee
Phone
7168358836
Signed
2026-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Nelson
Formed
1969
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
18
Volunteers
8

Preparer

Firm
Tsa Advisors LLC
Address
8321 MAIN STREET, WILLIAMSVILLE, NY 14221
Preparer
Diane M Straka CPA
Phone
7166331373
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Sale of school supplies 4,404.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Sale of school supplies 4,404.

Part XI Line 4B and Part XII Line 4B

Sale of school supplies expense was separated out in the 990 and was included against other income on the financial statements.

Raw XML Appendix376 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0402906
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-656
IRS990/PYOtherExpensesAmt0207012
IRS990/PYOtherRevenueAmt05265
IRS990/PYProgramServiceRevenueAmt0307209
IRS990/PYRevenuesLessExpensesAmt0-5380
IRS990/PYSalariesCompEmpBnftPaidAmt0110186
IRS990/PYTotalExpensesAmt0317198
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0311818
IRS990/ReconcilationRevenueExpnssAmt0126527
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0322562
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0451128
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020057
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0175705
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0233248
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0408953
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt04862
IRS990ScheduleD/ExpensesSubtotalAmt0362641
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0458
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0458
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08988
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt047187
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt056175
IRS990ScheduleD/NetUnrealizedGainsInvstAmt02039
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0405858
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET-OPERATING LEASE
IRS990ScheduleD/OtherExpensesNotIncludedAmt04404
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt034162
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034162
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0405858
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt04404
IRS990ScheduleD/RevenueNotReportedAmt02039
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt04862
IRS990ScheduleD/RevenueSubtotalAmt0489168
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SALE OF SCHOOL SUPPLIES 4,404.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SALE OF SCHOOL SUPPLIES 4,404.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SALE OF SCHOOL SUPPLIES EXPENSE WAS SEPARATED OUT IN THE 990 AND WAS INCLUDED AGAINST OTHER INCOME ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI LINE 4B AND PART XII LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0218855
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0405858
IRS990ScheduleD/TotalExpensesPerForm990Amt0367503
IRS990ScheduleD/TotalLiabilityAmt0405858
IRS990ScheduleD/TotalRevenuePerForm990Amt0494030
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0491207
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0362641
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A 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/ExplanationTxt1THE POLICY IS SIGNED ANNUALLY AND THE BOARD MEMBERS COMPLETE ANNUAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 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/ExplanationTxt3GOVERNING 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0754652
IRS990/TotalAssetsEOYAmt0878836
IRS990/TotalAssetsGrp/BOYAmt0754652
IRS990/TotalAssetsGrp/EOYAmt0878836
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt056742
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/TotalAmt0367503
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0432090
IRS990/TotalLiabilitiesEOYAmt0427708
IRS990/TotalLiabilitiesGrp/BOYAmt0432090
IRS990/TotalLiabilitiesGrp/EOYAmt0427708
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0322562
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0451128
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0402906
IRS990/TotalReportableCompFromOrgAmt033991
IRS990/TotalRevenueGrp/ExclusionAmt03558
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0433730
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0494030
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0754652
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0878836
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt024 LIBERTY AVENUE
IRS990/USAddress/CityNm0BUFFALO
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014215
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07168358836
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL CONTRACTORS AND LOCAL NO 71
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JAC EDUCATION AND TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0237063000
ReturnHeader/Filer/PhoneNum07168358836
ReturnHeader/Filer/USAddress/AddressLine1Txt024 LIBERTY AVENUE
ReturnHeader/Filer/USAddress/CityNm0BUFFALO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014215
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0332983539
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TSA ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08321 MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILLIAMSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014221
ReturnHeader/PreparerPersonGrp/PhoneNum07166331373
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DIANE M STRAKA CPA
ReturnHeader/ReturnTs02026-02-13T14:29:30-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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