Civic Intelligence

Sheet Metal Training Fund

EIN 93-6053828 • 501(c)3 • Portland, OR

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Profile

Our mission is to be the leader in the recruitment, education & training of skilled craftspeople in the sheet metal industry. Our vision is to be the gateway to a high paying & meaningful career in the sheet metal industry that enriches you, your family, & your community.

2379 NE 178th AvePortland, OR 97230-5957

sheetmetalinstitute.org

Siviq Scores

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

Liabilities / Assets

28th percentile

0.02x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.07x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

35th percentile

-0.6%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

41st percentile

1.9%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

0.1%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$8,224,253

Up $152,683 (+1.9%) from 2023

Liabilities

Down

$200,346

Down $77,931 (-28%) from 2023

Net Assets

Up

$8,023,907

Up $230,614 (+3.0%) from 2023

Operations
Liabilities / Revenue32nd percentileNet Margin35th percentile

Revenue

Up

$3,009,661

Up $4,002 (+0.1%) from 2023

Expenses

Up

$3,027,738

Up $813 (+0.0%) from 2023

Net Income

Up

-$18,077

Up $3,189 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$10M$5.0M$0Assets 2010: $5,217,735Liabilities 2010: $1,926,942Net Assets 2010: $3,290,7932010Assets 2011: $5,116,589Liabilities 2011: $1,816,165Net Assets 2011: $3,300,4242011Assets 2012: $5,274,529Liabilities 2012: $1,772,448Net Assets 2012: $3,502,0812012Assets 2013: $5,488,932Liabilities 2013: $1,744,311Net Assets 2013: $3,744,6212013Assets 2014: $5,688,046Liabilities 2014: $1,712,279Net Assets 2014: $3,975,7672014Assets 2015: $5,687,197Liabilities 2015: $1,657,419Net Assets 2015: $4,029,7782015Assets 2016: $6,106,663Liabilities 2016: $1,646,801Net Assets 2016: $4,459,8622016Assets 2017: $6,205,385Liabilities 2017: $1,053,613Net Assets 2017: $5,151,7722017Assets 2018: $6,006,615Liabilities 2018: $81,394Net Assets 2018: $5,925,2212018Assets 2019: $6,494,882Liabilities 2019: $96,830Net Assets 2019: $6,398,0522019Assets 2020: $7,172,847Liabilities 2020: $301,163Net Assets 2020: $6,871,6842020Assets 2021: $7,800,547Liabilities 2021: $188,392Net Assets 2021: $7,612,1552021Assets 2022: $7,675,025Liabilities 2022: $214,917Net Assets 2022: $7,460,1082022Assets 2023: $8,071,570Liabilities 2023: $278,277Net Assets 2023: $7,793,2932023Assets 2024: $8,224,253Liabilities 2024: $200,346Net Assets 2024: $8,023,9072024

Highlighted filing

2024

Assets$8,224,253
Liabilities$200,346
Net Assets$8,023,907
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,340,8302010Expenses 2011: $1,399,3652011Expenses 2012: $1,316,0592012Revenue 2013: $1,664,373Expenses 2013: $1,421,833Net Income 2013: $242,5402013Revenue 2014: $1,700,912Expenses 2014: $1,469,766Net Income 2014: $231,1462014Revenue 2015: $1,563,640Expenses 2015: $1,498,884Net Income 2015: $64,7562015Revenue 2016: $1,985,868Expenses 2016: $1,581,489Net Income 2016: $404,3792016Revenue 2017: $2,421,686Expenses 2017: $1,792,829Net Income 2017: $628,8572017Revenue 2018: $2,777,653Expenses 2018: $1,958,676Net Income 2018: $818,9772018Revenue 2019: $2,813,858Expenses 2019: $2,424,344Net Income 2019: $389,5142019Revenue 2020: $2,662,357Expenses 2020: $2,292,141Net Income 2020: $370,2162020Revenue 2021: $3,175,021Expenses 2021: $2,524,914Net Income 2021: $650,1072021Revenue 2022: $3,006,247Expenses 2022: $2,810,219Net Income 2022: $196,0282022Revenue 2023: $3,005,659Expenses 2023: $3,026,925Net Income 2023: -$21,2662023Revenue 2024: $3,009,661Expenses 2024: $3,027,738Net Income 2024: -$18,0772024

Highlighted filing

2024

Revenue$3,009,661
Expenses$3,027,738
Net Income-$18,077
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$8,224,253
Liabilities
$200,346
Net assets
$8,023,907
Revenue
$3,009,661
Expenses
$3,027,738
Net income
-$18,077
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.22$0.20$8.02$3.01$3.03$0.02
2023Detailed filing. Detailed filing data is available for this year.$8.07$0.28$7.79$3.01$3.03$0.02
2022Detailed filing. Detailed filing data is available for this year.$7.68$0.21$7.46$3.01$2.81$0.20
2021Detailed filing. Detailed filing data is available for this year.$7.80$0.19$7.61$3.18$2.52$0.65
2020Detailed filing. Detailed filing data is available for this year.$7.17$0.30$6.87$2.66$2.29$0.37
2019Detailed filing. Detailed filing data is available for this year.$6.49$0.10$6.40$2.81$2.42$0.39
2018Detailed filing. Detailed filing data is available for this year.$6.01$0.08$5.93$2.78$1.96$0.82
2017Detailed filing. Detailed filing data is available for this year.$6.21$1.05$5.15$2.42$1.79$0.63
2016Detailed filing. Detailed filing data is available for this year.$6.11$1.65$4.46$1.99$1.58$0.40
2015Detailed filing. Detailed filing data is available for this year.$5.69$1.66$4.03$1.56$1.50$0.06
2014Detailed filing. Detailed filing data is available for this year.$5.69$1.71$3.98$1.70$1.47$0.23
2013Detailed filing. Detailed filing data is available for this year.$5.49$1.74$3.74$1.66$1.42$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$1.77$3.50$1.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.12$1.82$3.30$1.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.22$1.93$3.29$1.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$3,009,661
Mission and Program Overview

Mission

The trust provides training programs to apprentice and journeyman sheet metal workers.

Leader in the recruitment, education & training of skilled craftspeople in the sheet metal industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,996,068$3,951,531▼ $44,537
Investments in Publicly Traded Securities$3,249,536$3,347,024▲ $97,488
Savings and Temporary Cash Investments$131,937$582,458▲ $450,521
Accounts Receivable$250,364$236,799▼ $13,565
Prepaid Expenses and Deferred Charges$60,742$66,825▲ $6,083
Other Notes and Loans Receivable, Net$45,006$37,522▼ $7,484
Cash and Non-Interest-Bearing Accounts$336,003$2,094▼ $333,909
Total Assets$8,071,570$8,224,253▲ $152,683
Other Assets Total$1,914$0▼ $1,914
Liabilities
Accounts Payable and Accrued Expenses$276,305$200,346▼ $75,959
Other Liabilities$1,972$0▼ $1,972
Total Liabilities$278,277$200,346▼ $77,931
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,793,293$8,023,907▲ $230,614
Total Net Assets Fund Balance$7,793,293$8,023,907▲ $230,614
Total Liabilities and Net Assets / Fund Balance$8,071,570$8,224,253▲ $152,683

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,644,854$3,841,025$6,485,879
Equipment$397,542$1,238,095$1,635,637
Land$581,465-$581,465
Other Land Buildings$327,670-$327,670
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ben WoodTraining CoordinatorFT$135,509$47,463$182,972
Jason LeslieInstructorFT$132,427$47,731$180,158
Robert PostmaExecutive Administrator and TrusteeFT$136,187$43,607$179,794
Huy Will ThompsonInstructor and Executive AdministratorFT$133,914$44,463$178,377
Huy Will ThompsonInstructor and Executive Administrat-$133,914$44,463$178,377
Brandon YorkInstructorFT$129,768$47,369$177,137
Eric ClaytonInstructorFT$128,757$47,138$175,895
Richard DotyInstructorFT$127,846$46,930$174,776

Board Members and Trustees

NameTitle
Chris SchneiderPresident
Daniel MirandaTrustee
Gordon HarveyTrustee
Greg SauerTrustee
James SlaterTrustee
Vanessa StewardTrustee
Josh McclaughrySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$19,700
Program Service Revenue
$2,747,264
Investment Income
$127,040
Other Revenue
$115,657
All Other Contributions
$19,700
Change in Net Assets
$-18,077

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,992,156
Revenue Not Reported on Financial Statements
$17,505
Revenue Not Reported on Form 990
$248,691
Total Revenue per Audited Statements
$3,240,847
Total Revenue per Form 990
$3,009,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,949,057
Other Expenses$1,078,681
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$785,270$248,259-$1,033,529
Current Officers, Directors, Trustees, and Key Employees$158,570$199,601-$358,171
Depreciation Depletion$245,536$27,282-$272,818
Other Employee Benefits$196,176$72,617-$268,793
Pension Plan Contributions$127,745$39,080-$166,825
Occupancy$127,801$14,200-$142,001
Payroll Taxes$84,460$37,279-$121,739
Travel$87,029--$87,029
Fees for Services Accounting$67,621$6,020-$73,641
Insurance$48,875$5,431-$54,306
Other Expenses$41,079$4,543-$41,079
Fees for Service Investment Mgmnt Fees-$17,505-$17,505
Fees for Services Legal$15,096$1,344-$16,440
Total Functional Expenses$2,335,398$692,340$0$3,027,738

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,027,738
Expenses per Audited Statements$3,010,233
Total Expenses per Audited Statements$3,010,233
Expenses Not Reported on Financial Statements$17,505
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
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
Yes
Other officer compensation reviewed
Yes
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

“The form 990 is reviewed and approved by the executive administrator. A copy of the approved form 990 is provided to all board trustees prior to filing.”

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

“The board of trustees and key employees are requested to annually review and sign the conflict of interest policy. If there is a possible conflict of interest, an evaluation process is followed and documented per the guidelines established in the policy.”

Form 990, Part VI, Section B, Line 15

“The board of trustees approves compensation and raises of executive administrator and key employees based on an adopted policy.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Sheet Metal Training Fund
EIN
93-6053828
Phone
5032571022
Address
2379 NE 178TH AVE, PORTLAND, OR 97230-5957

Signing Officer

Name
Huy Will Thompson
Title
Executive Administrator
Phone
5032571022
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Huy Will Thompson
Formed
1969
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
21
Volunteers
30

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
3 CENTERPOINTE DRIVE SUITE 300, LAKE OSWEGO, OR 97035-8663
Preparer
Jennifer Perrier
Phone
5032205900
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process did not change from prior year.”

Financial Statement Notes

PART X, LINE 2:

“Management believes the sheet metal training fund does not have any uncertain tax positions. Any interest or penalties associated with the trust's tax positions would be recorded as a component of management and general expenses. The trust annually files an information return with the internal revenue service (irs).”

Raw XML AppendixShowing 400 of 677 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/ActivityOrMissionDesc0LEADER IN THE RECRUITMENT, EDUCATION & TRAINING OF SKILLED CRAFTSPEOPLE IN THE SHEET METAL INDUSTRY.
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IRS990/Desc0SMTF OFFERS UNMATCHED TRAINING IN THE SHEET METAL INDUSTRY. OUR DEDICATED TEAM PROVIDES THE HIGHEST LEVEL OF TRAINING TO ENSURE OUR APPRENTICES AND JOURNEYPERSONS ENJOY SUCCESSFUL CAREERS WHILE OFFERING OUR CONTRACTORS THE BEST TRAINED WORKFORCE IN THE INDUSTRY. OUR FACILITIES ARE STATE-OF-THE-ART, BUT LIKE ANY GREAT ORGANIZATION, OUR GREATEST ASSET IS OUR PEOPLE. OUR FULL-TIME STAFF HAS MORE THAN 200 YEARS OF SHEET METAL EXPERIENCE AND 40 YEARS OF TEACHING EXPERIENCE.OUR AREAS OF INSTRUCTION INCLUDE HVAC, ARCHITECTURAL AND INDUSTRIAL SHEET METAL, AND SERVICE. OUR UNION SHEET METAL APPRENTICESHIP WAS ESTABLISHED OVER 100 YEARS AGO. THE MODERN APPRENTICESHIP TRAINING AS WE KNOW IT TODAY HAS BEEN IN PLACE SINCE 1973. WE MOVED INTO OUR CURRENT PORTLAND CAMPUS IN 1995. TO BETTER SERVE CENTRAL AND SOUTHERN OREGON, WE OPENED OUR SECOND CAMPUS IN SPRINGFIELD IN 2011. OVER 300 APPRENTICES ARE ENROLLED IN OUR 5-YEAR PROGRAM AT ANY GIVEN TIME. EACH YEAR, WE "TURN OUT OR GRADUATE AN AVERAGE OF 75 APPRENTICES. THROUGH HARD WORK AND DEDICATION, APPRENTICES EARN THEIR JOURNEY CARD AND OFFICIALLY BECOME JOURNEYPERSONS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE ADMINISTRATOR AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1INSTRUCTOR AND EXECUTIVE ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRAINING COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13INSTRUCTOR
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IRS990/MissionDesc0OUR MISSION IS TO BE THE LEADER IN THE RECRUITMENT, EDUCATION & TRAINING OF SKILLED CRAFTSPEOPLE IN THE SHEET METAL INDUSTRY. OUR VISION IS TO BE THE GATEWAY TO A HIGH PAYING & MEANINGFUL CAREER IN THE SHEET METAL INDUSTRY THAT ENRICHES YOU, YOUR FAMILY, & YOUR COMMUNITY.
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