Civic Intelligence

Sheet Metal Jac Training School Inc

EIN 73-6095838 • 501(c)5 • Tulsa, OK

Profile

Provide and support the education and training of members in the sheet metal industry.

1857 N 105th East AvenueTulsa, OK 74116

smw270.org/TRAINING

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

92nd percentile

39%

Higher net margin than 92% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

90th percentile

$24,103

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

94th percentile

47%

Faster asset growth than 94% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

97th percentile

80%

Faster revenue growth than 97% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$396,555

Up $126,011 (+47%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$396,555

Up $126,011 (+47%) from 2024

Operations
Liabilities / Revenue60th percentileNet Margin92nd percentile

Revenue

Up

$319,771

Up $141,759 (+80%) from 2024

Expenses

Up

$193,760

Up $20,737 (+12%) from 2024

Net Income

Up

$126,011

Up $121,022 (+2426%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$600K$400K$200K$0Assets 2011: $118,655Liabilities 2011: $21,5562011Assets 2012: $123,717Liabilities 2012: $16,8352012Assets 2013: $205,373Liabilities 2013: $0Net Assets 2013: $205,3732013Assets 2014: $280,745Liabilities 2014: $0Net Assets 2014: $280,7452014Assets 2015: $399,635Liabilities 2015: $0Net Assets 2015: $399,6352015Assets 2016: $445,098Liabilities 2016: $1,200Net Assets 2016: $443,8982016Assets 2017: $430,846Liabilities 2017: $5,937Net Assets 2017: $424,9092017Assets 2018: $424,500Liabilities 2018: $5,882Net Assets 2018: $418,6182018Assets 2019: $443,850Liabilities 2019: $5,802Net Assets 2019: $438,0482019Assets 2020: $418,691Liabilities 2020: $5,427Net Assets 2020: $413,2642020Assets 2021: $360,798Liabilities 2021: $5,647Net Assets 2021: $355,1512021Assets 2022: $305,291Liabilities 2022: $5,455Net Assets 2022: $299,8362022Assets 2023: $265,555Liabilities 2023: $0Net Assets 2023: $265,5552023Assets 2024: $270,544Liabilities 2024: $0Net Assets 2024: $270,5442024Assets 2025: $396,555Liabilities 2025: $0Net Assets 2025: $396,5552025

Highlighted filing

2025

Assets$396,555
Liabilities$0
Net Assets$396,555
Open 2025 Filing

Operations Trend

Revenue Growth97th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $143,926Expenses 2011: $171,341Net Income 2011: -$27,4152011Revenue 2012: $188,196Expenses 2012: $171,044Net Income 2012: $17,1522012Revenue 2013: $267,991Expenses 2013: $150,379Net Income 2013: $117,6122013Revenue 2014: $247,383Expenses 2014: $172,011Net Income 2014: $75,3722014Revenue 2015: $313,628Expenses 2015: $194,738Net Income 2015: $118,8902015Revenue 2016: $279,487Expenses 2016: $235,224Net Income 2016: $44,2632016Revenue 2017: $174,832Expenses 2017: $193,821Net Income 2017: -$18,9892017Revenue 2018: $163,967Expenses 2018: $170,258Net Income 2018: -$6,2912018Revenue 2019: $242,271Expenses 2019: $222,841Net Income 2019: $19,4302019Revenue 2020: $177,402Expenses 2020: $200,352Net Income 2020: -$22,9502020Revenue 2021: $124,721Expenses 2021: $182,834Net Income 2021: -$58,1132021Revenue 2022: $123,237Expenses 2022: $178,552Net Income 2022: -$55,3152022Revenue 2023: $130,767Expenses 2023: $170,503Net Income 2023: -$39,7362023Revenue 2024: $178,012Expenses 2024: $173,023Net Income 2024: $4,9892024Revenue 2025: $319,771Expenses 2025: $193,760Net Income 2025: $126,0112025

Highlighted filing

2025

Revenue$319,771
Expenses$193,760
Net Income$126,011
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$396,555
Liabilities
$0
Net assets
$396,555
Revenue
$319,771
Expenses
$193,760
Net income
$126,011
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.00$3.97$3.20$1.94$1.26
2024Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$1.78$1.73$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.66$0.00$2.66$1.31$1.71$0.40
2022Detailed filing. Detailed filing data is available for this year.$3.05$0.05$3.00$1.23$1.79$0.55
2021Detailed filing. Detailed filing data is available for this year.$3.61$0.06$3.55$1.25$1.83$0.58
2020Detailed filing. Detailed filing data is available for this year.$4.19$0.05$4.13$1.77$2.00$0.23
2019Detailed filing. Detailed filing data is available for this year.$4.44$0.06$4.38$2.42$2.23$0.19
2018Summary only. Only limited summary data is available for this year.$4.25$0.06$4.19$1.64$1.70$0.06
2017Summary only. Only limited summary data is available for this year.$4.31$0.06$4.25$1.75$1.94$0.19
2016Summary only. Only limited summary data is available for this year.$4.45$0.01$4.44$2.79$2.35$0.44
2015Summary only. Only limited summary data is available for this year.$4.00$0.00$4.00$3.14$1.95$1.19
2014Summary only. Only limited summary data is available for this year.$2.81$0.00$2.81$2.47$1.72$0.75
2013Summary only. Only limited summary data is available for this year.$2.05$0.00$2.05$2.68$1.50$1.18
2012Summary only. Only limited summary data is available for this year.$1.24$0.17$1.88$1.71$0.17
2011Summary only. Only limited summary data is available for this year.$1.19$0.22$1.44$1.71$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$319,771
Mission and Program Overview

Mission

The object of Sheet Metal JAC Training School Inc. is to provide training and professional development for the sheet metal industry.

Provide and support the education and training of members in the sheet metal industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$270,544$396,555▲ $126,011
Savings and Temporary Cash Investments$225,624$340,462▲ $114,838
Cash and Non-Interest-Bearing Accounts$35,200$48,472▲ $13,272
Land, Buildings, and Equipment, Net$9,720$7,621▼ $2,099
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$270,544$396,555▲ $126,011
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$270,544$396,555▲ $126,011
Total Liabilities and Net Assets / Fund Balance$270,544$396,555▲ $126,011

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,637$108,651$113,288
Leasehold Improvements$2,984$61,589$64,573
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Arthur WintersTraining DirectorPT$24,103$24,103

Board Members and Trustees

NameTitle
Charles BenningfieldEmployer Trustee
David TidwellEmployer Trustee
Richard Shoemaker IiiEmployer Trustee
Terry ColemanEmployer Trustee
Brad MottLabor Trustee
Jeremy JohnsonLabor Trustee
Joshua CraigLabor Trustee
Leyston GodwinLabor Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$305,934
Investment Income
$13,837
Other Revenue
$0
Change in Net Assets
$126,011

Audited Revenue Reconciliation

Revenue per Audited Statements
$319,771
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$319,771
Total Revenue per Form 990
$319,771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$123,171
Other Expenses$70,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$87,046
Current Officers, Directors, Trustees, and Key Employees---$24,840
Office Expenses---$23,948
Occupancy---$20,627
Payroll Taxes---$11,043
Insurance---$8,482
Fees for Services Accounting---$6,829
Other Expenses---$4,934
Depreciation Depletion---$3,715
Travel---$1,579
All Other Expenses---$475
Other Employee Benefits---$242
Total Functional Expenses$0$0$0$193,760

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$193,760
Total Expenses per Audited Statements$193,760
Total Expenses per Form 990$193,760
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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 the form 990 is provided to the trustees for review and approval before filing.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Jac Training School Inc
EIN
73-6095838
Phone
9188342808
Address
1857 N 105TH EAST AVENUE, TULSA, OK 74116

Signing Officer

Name
Joshua Craig
Title
Trustee
Phone
9188342808
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Craig
Formed
1975
Legal Domicile
Ok
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
0

Preparer

Firm
Royle Vazquez Llp
Address
PO BOX 1143, BROOMFIELD, CO 80038
Preparer
Nolan Royle CPA
Phone
7203296845
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“The organization did not have a change in its accounting method.”

FORM 990, PART XII, LINE 2C:

“The board of trustees is responsible for the oversight of the audit of the financial statements. There have been no changes compared to the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The internal revenue service has advised that the plan is exempt under section 501(c) (5) of the internal revenue code and is, therefore, not subject to tax under present income tax laws. Accounting principles generally accepted in the united states of america require the plan to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by tax authorities. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix358 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE AND SUPPORT THE EDUCATION AND TRAINING OF MEMBERS IN THE SHEET METAL INDUSTRY.
IRS990/AllOtherExpensesGrp/TotalAmt0475
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BOARD OF TRUSTEES
IRS990/BooksInCareOfDetail/PhoneNum09188342808
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01857 N 105TH EAST AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0TULSA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OK
IRS990/BooksInCareOfDetail/USAddress/ZIPCd074116
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt035200
IRS990/CashNonInterestBearingGrp/EOYAmt048472
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt024840
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt013837
IRS990/CYOtherExpensesAmt070589
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0305934
IRS990/CYRevenuesLessExpensesAmt0126011
IRS990/CYSalariesCompEmpBnftPaidAmt0123171
IRS990/CYTotalExpensesAmt0193760
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0319771
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt03715
IRS990/Desc0PROVIDE AND SUPPORT THE EDUCATION AND TRAINING OF MEMBERSIN THE SHEET METAL INDUSTRY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt06829
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt810.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0TERRY COLEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID TIDWELL
IRS990/Form990PartVIISectionAGrp/PersonNm2RICHARD SHOEMAKER III
IRS990/Form990PartVIISectionAGrp/PersonNm3JOSHUA CRAIG
IRS990/Form990PartVIISectionAGrp/PersonNm4LEYSTON GODWIN
IRS990/Form990PartVIISectionAGrp/PersonNm5BRAD MOTT
IRS990/Form990PartVIISectionAGrp/PersonNm6CHARLES BENNINGFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm7JEREMY JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm8ARTHUR WINTERS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt824103
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRAINING DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0319771
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt08482
IRS990/InvestmentIncomeGrp/ExclusionAmt013837
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt013837
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0170240
IRS990/LandBldgEquipBasisNetGrp/BOYAmt09720
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07621
IRS990/LandBldgEquipCostOrOtherBssAmt0177861
IRS990/LegalDomicileStateCd0OK
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE AND SUPPORT THE EDUCATION AND TRAINING OF MEMBERSIN THE SHEET METAL INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0270544
IRS990/NetAssetsOrFundBalancesEOYAmt0396555
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt020627
IRS990/OfficeExpensesGrp/TotalAmt023948
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0242
IRS990/OtherExpensesGrp/Desc0TRANINIG EXPENSES
IRS990/OtherExpensesGrp/TotalAmt04934
IRS990/OtherSalariesAndWagesGrp/TotalAmt087046
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt011043
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOSHUA CRAIG
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0305934
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0305934
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011642
IRS990/PYOtherExpensesAmt064702
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0166370
IRS990/PYRevenuesLessExpensesAmt04989
IRS990/PYSalariesCompEmpBnftPaidAmt0108321
IRS990/PYTotalExpensesAmt0173023
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0178012
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0126011
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0270544
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0396555
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0225624
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0340462
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04637
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0108651
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0113288
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0193760
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02984
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt061589
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt064573
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0319771
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS ADVISED THAT THE PLAN IS EXEMPT UNDER SECTION 501(C) (5) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07621
IRS990ScheduleD/TotalExpensesPerForm990Amt0193760
IRS990ScheduleD/TotalRevenuePerForm990Amt0319771
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0319771
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0193760
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO THE TRUSTEES FOR REVIEW AND APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DID NOT HAVE A CHANGE IN ITS ACCOUNTING METHOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THERE HAVE BEEN NO CHANGES COMPARED TO THE 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 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 270 WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0736098088
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE HEALTH AND WELFARE BENEFITS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01863 N 105TH E AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0TULSA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd074116
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0270544
IRS990/TotalAssetsEOYAmt0396555
IRS990/TotalAssetsGrp/BOYAmt0270544
IRS990/TotalAssetsGrp/EOYAmt0396555
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193760
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0270544
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0396555
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0305934
IRS990/TotalReportableCompFromOrgAmt024103
IRS990/TotalRevenueGrp/ExclusionAmt013837
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0305934
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0319771
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0270544
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0396555
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01579
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01857 N 105TH EAST AVENUE
IRS990/USAddress/CityNm0TULSA
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd074116
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0SMW270.ORG/TRAINING
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA CRAIG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09188342808
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL JAC TRAINING SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0736095838
ReturnHeader/Filer/PhoneNum09188342808
ReturnHeader/Filer/USAddress/AddressLine1Txt01857 N 105TH EAST AVENUE
ReturnHeader/Filer/USAddress/CityNm0TULSA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd074116
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0921092242
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROYLE VAZQUEZ LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1143
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOMFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080038
ReturnHeader/PreparerPersonGrp/PhoneNum07203296845
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NOLAN ROYLE CPA
ReturnHeader/ReturnTs02025-10-29T09:44:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.