Civic Intelligence

Sheet Metal Wkers Local Union 83 Joint Apprenticeship and Training Trust Fund

EIN 23-7125961 • 501(c)3 • Clifton Park, NY

Profile

To provide training and education to its members.

900 Commerce DriveClifton Park, NY 12065

smartlu83.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.03x

Higher debt load relative to assets than 60% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.04x

Higher debt load relative to revenue than 65% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2025

Net Margin

48th percentile

5.2%

Higher net margin than 48% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE B • $500k-$1M nonprofits • Source year 2025

Asset Growth

50th percentile

4.9%

Faster asset growth than 50% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

79th percentile

48%

Faster revenue growth than 79% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$789,738

Up $37,200 (+4.9%) from 2024

Liabilities

Up

$25,303

Up $6,616 (+35%) from 2024

Net Assets

Up

$764,435

Up $30,584 (+4.2%) from 2024

Revenue

Up

$590,468

Up $191,745 (+48%) from 2024

Expenses

Up

$559,884

Up $156,812 (+39%) from 2024

Net Income

Up

$30,584

Up $34,933 (+803%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2017: $660,885Liabilities 2017: $41,498Net Assets 2017: $619,3872017Assets 2018: $680,288Liabilities 2018: $35,710Net Assets 2018: $644,5782018Assets 2019: $645,903Liabilities 2019: $32,177Net Assets 2019: $613,7262019Assets 2020: $704,394Liabilities 2020: $11,593Net Assets 2020: $692,8012020Assets 2021: $859,089Liabilities 2021: $30,526Net Assets 2021: $828,5632021Assets 2022: $792,487Liabilities 2022: $24,048Net Assets 2022: $768,4392022Assets 2023: $766,172Liabilities 2023: $27,972Net Assets 2023: $738,2002023Assets 2024: $752,538Liabilities 2024: $18,687Net Assets 2024: $733,8512024Assets 2025: $789,738Liabilities 2025: $25,303Net Assets 2025: $764,4352025

Highlighted filing

2025

Assets$789,738
Liabilities$25,303
Net Assets$764,435

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2017: $353,619Expenses 2017: $338,952Net Income 2017: $14,6672017Revenue 2018: $433,276Expenses 2018: $408,085Net Income 2018: $25,1912018Revenue 2019: $412,558Expenses 2019: $443,410Net Income 2019: -$30,8522019Revenue 2020: $448,350Expenses 2020: $369,274Net Income 2020: $79,0762020Revenue 2021: $577,951Expenses 2021: $442,189Net Income 2021: $135,7622021Revenue 2022: $423,859Expenses 2022: $483,983Net Income 2022: -$60,1242022Revenue 2023: $438,992Expenses 2023: $469,231Net Income 2023: -$30,2392023Revenue 2024: $398,723Expenses 2024: $403,072Net Income 2024: -$4,3492024Revenue 2025: $590,468Expenses 2025: $559,884Net Income 2025: $30,5842025

Highlighted filing

2025

Revenue$590,468
Expenses$559,884
Net Income$30,584

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Dec 2, 2025
Return Version
2024v5.2
Gross Receipts
$590,468
Mission and Program Overview

Mission

To provide training and education to its members.

To promote training to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$733,851$764,435▲ $30,584
Land, Buildings, and Equipment, Net$200,330$188,620▼ $11,710
Savings and Temporary Cash Investments$104,645$104,956▲ $311
Cash and Non-Interest-Bearing Accounts$108,987$103,457▼ $5,530
Accounts Receivable$35,854$64,569▲ $28,715
Prepaid Expenses and Deferred Charges$2,722$28,136▲ $25,414
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$752,538$789,738▲ $37,200
Other Assets Total$300,000$300,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$11,137$19,003▲ $7,866
Other Liabilities$7,550$6,300▼ $1,250
Total Liabilities$18,687$25,303▲ $6,616
Net Assets / Fund Balance
Total Net Assets Fund Balance$733,851$764,435▲ $30,584
Total Liabilities and Net Assets / Fund Balance$752,538$789,738▲ $37,200

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$122,855$415,797$538,652
Buildings$65,765$13,944$79,709
Other Assets Org$300,000--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$90,457
Program Service Revenue
$499,232
Investment Income
$779
Other Revenue
$0
All Other Contributions
$90,457
Change in Net Assets
$30,584

Audited Revenue Reconciliation

Revenue per Audited Statements
$590,468
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$590,468
Total Revenue per Form 990
$590,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$360,008
Salaries, Compensation, and Employee Benefits$199,876
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$197,240--$197,240
Other Salaries and Wages$130,804--$130,804
Other Employee Benefits$57,592--$57,592
Depreciation Depletion$42,234--$42,234
All Other Expenses$33,154--$33,154
Fees for Services Accounting-$18,711-$18,711
Fees for Services Other$18,000--$18,000
Payroll Taxes$11,480--$11,480
Information Technology$11,203--$11,203
Other Expenses$10,350--$10,350
Office Expenses$8,892--$8,892
Conferences and Meetings$4,349--$4,349
Fees for Services Legal-$240-$240
Total Functional Expenses$540,933$18,951$0$559,884

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$559,884
Total Expenses per Audited Statements$559,884
Total Expenses per Form 990$559,884
Expenses Not Reported on Financial Statements$0
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Apprentice Deposits - Training Materials$6,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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

Form 990 was not provided to the organization's governing body before it was filed, however, a copy of the audited financial statement was provided.

Form 990, Part VI, Section C, Line 19

The organizations governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Wkers Local Union 83 Joint
EIN
23-7125961
Phone
5184891377
Address
900 COMMERCE DRIVE, CLIFTON PARK, NY 12065

Signing Officer

Name
Robert Monahan
Title
Regional Manager
Phone
5184891377
Signed
2025-12-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Monahan
Formed
1971
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
13
Volunteers
0

Preparer

Firm
Teal Becker & Chiaramonte Cpas Pc
Address
7 WASHINGTON SQUARE, ALBANY, NY 12205
Preparer
Sarah Robinson
Phone
5184566663
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No changes from prior year

Financial Statement Notes

PART X, LINE 2:

The plan follows the guidance for uncertainty in income taxes. As of april 30, 2025, the fund believes that it has appropriate support for the income tax positions taken and to be taken on its returns based on an assessment of many factors including experience and interpretations of tax laws applied to the facts of each matter. The fund has concluded that there are no significant uncertain tax positions requiring disclosure, and there are no material amounts of unrecognized tax benefits.

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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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IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATION POLICY IS AVAILABLE ON THE ORGANIZATION'S WEBSITE AT HTTPS://SMARTLU83.ORG.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS NOT PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT WAS FILED, HOWEVER, A COPY OF THE AUDITED FINANCIAL STATEMENT WAS PROVIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO CHANGES FROM PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SMW LOCAL 83 INSURANCE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NORTHEAST REGIONAL COUNCIL OF SMART LOCAL 17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2SMW LOCAL 83 ANNUITY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3SMW LOCAL UNION 83 TRAINING SCHOOL INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0141435258
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1862091145
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2141758410
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3141724142
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROVIDE HEALTH INSURANCE TO ELIGIBLE UNION MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO PROVIDE REPRESENTATION TO EMPLOYERS ON BEHALF OF MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE UNION MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3TO PROVIDE OFFICE AND TRAINING FACILITIES TO UNION AND BENEFIT FUNDS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0900 COMMERCE DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11157 ADAMS ST SUITE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2900 COMMERCE DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3900 COMMERCE DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CLIFTON PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1DORSCHESTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2CLIFTON PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3CLIFTON PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd012065
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd102124
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd212065
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt010350
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1194040
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NORTHEAST REGIONAL COUNCIL OF SMART LOCAL 17
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SMW LOCAL UNION 83 TRAINING SCHOOL INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1N
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0752538
IRS990/TotalAssetsEOYAmt0789738
IRS990/TotalAssetsGrp/BOYAmt0752538
IRS990/TotalAssetsGrp/EOYAmt0789738
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt090457
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018951
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0540933
IRS990/TotalFunctionalExpensesGrp/TotalAmt0559884
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018687
IRS990/TotalLiabilitiesEOYAmt025303
IRS990/TotalLiabilitiesGrp/BOYAmt018687
IRS990/TotalLiabilitiesGrp/EOYAmt025303
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0733851
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0764435
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0540933

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