Civic Intelligence

Specialty Performance Training Memphis Welding School

EIN 85-0758086 • 501(c)3 • Memphis, TN

Profile

Offers apprenticeship program for welding skill

3730 Jackson AveMemphis, TN 38108
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

47th percentile

0.2%

Higher net margin than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

$0

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$0

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin47th percentile

Revenue

$149,446

No earlier filing loaded for comparison.

Expenses

$149,139

No earlier filing loaded for comparison.

Net Income

$307

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$0Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities-
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0Revenue 2024: $149,446Expenses 2024: $149,139Net Income 2024: $3072024

Highlighted filing

2024

Revenue$149,446
Expenses$149,139
Net Income$307
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$149,446
Expenses
$149,139
Net income
$307
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$1.49$1.49$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.1
Gross Receipts
$149,446
Mission and Program Overview

Mission

Offers apprenticeship program for welding skill

Program Services

DescriptionGrantsExpenses
Tuition Assistance and Scholarships The organization offers tuition assistance and scholarships based on financial need and academic achievement.$50,000$70,000
Instructional and Academic Programs The organization operates a licensed post-secondary trade school. During the fiscal year, 10 students enrolled.-$14,534
Student Support and Extracurricular Activities The school provides career counseling, resume preparation, and job placement assistance.-$5,000
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
REGINALD LEWISPresidentFT$0--
Filing and Contact Details

Filer

Filer Name
Specialty Performance Training
EIN
85-0758086
Phone
9014886260
Address
3730 JACKSON AVE, MEMPHIS, TN 38108

Signing Officer

Name
Reginald Lewis
Title
President
Phone
9014886260
Signed
2025-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Mcdonald Tax & Financial Services
Address
PO BOX 836, SOUTHAVEN, MS 38671
Preparer
Felicia Mcdonald
Phone
9014939844
Supplemental Narrative

Additional Explanations

990-EZ, Part I, Line 16

“General Business Expenses $2257.71”

990-EZ, Part I, Line 16

“Office Expenses $6234.42”

990-EZ, Part I, Line 16

“Repairs & Maintenance $5267.04”

990-EZ, Part I, Line 16

“Supplies $9334.20”

990-EZ, Part I, Line 16

“Miscellaneous Business Expense $93,830.00”

990-EZ, Part I, Line 16

“Charitable Contributions $300”

990-EZ, Part I, Line 16

“Travel $656.99 and Meals $1509.91”

990-EZ, Part I, Line 16

“Vehicle/Transportation Expenses $4402.94”

990-EZ, Part I, Line 16

“Insurance $983.83”

990-EZ, Part I, Line 16

“Legal and Accounting $163.10”

Raw XML Appendix153 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0REGINALD LEWIS
IRS990EZ/BooksInCareOfDetail/PhoneNum09014886260
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03730 JACKSON AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MEMPHIS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd038108
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0149446
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0307
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0149446
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0307
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OccupancyRentUtltsAndMaintAmt018720
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0REGINALD LEWIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0124941
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Offers apprenticeship program for welding skill
IRS990EZ/PrintingPublicationsPostageAmt0278
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Instructional and Academic Programs The organization operates a licensed post-secondary trade school. During the fiscal year, 10 students enrolled.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Student Support and Extracurricular Activities The school provides career counseling, resume preparation, and job placement assistance.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Tuition Assistance and Scholarships The organization offers tuition assistance and scholarships based on financial need and academic achievement.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt050000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt014534
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt15000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt270000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt05200
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0149139
IRS990EZ/TotalProgramServiceExpensesAmt089534
IRS990EZ/TotalRevenueAmt0149446
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0149446
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0149446
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0149446
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0149446
IRS990ScheduleA/Total509Grp/TotalAmt0149446
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0149446
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0149446
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
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Nondiscriminatory policy is publicly posted and available in all communications and marketing materials.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0General Business Expenses $2257.71
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $6234.42
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Repairs & Maintenance $5267.04
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Supplies $9334.20
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Miscellaneous Business Expense $93,830.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Charitable Contributions $300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Travel $656.99 and Meals $1509.91
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Vehicle/Transportation Expenses $4402.94
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Insurance $983.83
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Legal and Accounting $163.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0REGINALD LEWIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09014886260
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECIALTY PERFORMANCE TRAINING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MEMPHIS WELDING SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0850758086
ReturnHeader/Filer/PhoneNum09014886260
ReturnHeader/Filer/USAddress/AddressLine1Txt03730 JACKSON AVE
ReturnHeader/Filer/USAddress/CityNm0MEMPHIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038108
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043609445
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCDONALD TAX & FINANCIAL SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 836
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOUTHAVEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038671
ReturnHeader/PreparerPersonGrp/PhoneNum09014939844
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FELICIA MCDONALD
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T06:41:20-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.