Civic Intelligence

Sheet Metal Workers Training Fund

990 • Fiscal year 2025 • EIN 99-6009480

Feb 01, 2024 to Jan 31, 2025 • Filed on Dec 15, 2025

Organization ProfileN/A

View Organization Page

1405 NORTH KING ST Suite 403Honolulu, HI 96817

(808) 841-6106

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.01x

Higher debt load relative to assets than 56% of similar nonprofits.

2025 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.05x

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

2025 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2025

Net Margin

98th percentile

56%

Higher net margin than 98% of similar nonprofits.

2025 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

42nd percentile

$226,073

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2025 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2025

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

2025 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

2nd percentile

-26%

Faster revenue growth than 2% of similar nonprofits.

2025 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$10,380,031

Up $1,189,602 (+13%) from 2024

Net Assets

Up

$10,273,057

Up $1,145,999 (+13%) from 2024

Liabilities

Up

$106,974

Up $43,603 (+69%) from 2024

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin98th percentile

Revenue

Down

$2,014,683

Down $713,623 (-26%) from 2024

Expenses

Up

$896,182

Up $158,557 (+21%) from 2024

Net Income

Down

$1,118,501

Down $872,180 (-44%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2012: $3,463,542Liabilities 2012: $30,500Net Assets 2012: $3,433,0422012Assets 2013: $3,345,169Liabilities 2013: $36,558Net Assets 2013: $3,308,6112013Assets 2014: $3,176,999Liabilities 2014: $51,242Net Assets 2014: $3,125,7572014Assets 2015: $3,128,725Liabilities 2015: $37,824Net Assets 2015: $3,090,9012015Assets 2016: $3,175,198Liabilities 2016: $26,935Net Assets 2016: $3,148,2632016Assets 2017: $3,708,168Liabilities 2017: $19,747Net Assets 2017: $3,688,4212017Assets 2018: $4,393,751Liabilities 2018: $25,936Net Assets 2018: $4,367,8152018Assets 2019: $5,080,363Liabilities 2019: $20,863Net Assets 2019: $5,059,5002019Assets 2020: $5,963,370Liabilities 2020: $18,131Net Assets 2020: $5,945,2392020Assets 2021: $6,691,598Liabilities 2021: $0Net Assets 2021: $6,691,5982021Assets 2022: $7,155,693Liabilities 2022: $48,343Net Assets 2022: $7,107,3502022Assets 2023: $7,959,955Liabilities 2023: $107,018Net Assets 2023: $7,852,9372023Assets 2024: $9,190,429Liabilities 2024: $63,371Net Assets 2024: $9,127,0582024Assets 2025: $10,380,031Liabilities 2025: $106,974Net Assets 2025: $10,273,0572025

Highlighted filing

2025

Assets$10,380,031
Liabilities$106,974
Net Assets$10,273,057
Open 2025 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $728,307Expenses 2012: $658,989Net Income 2012: $69,3182012Revenue 2013: $452,361Expenses 2013: $676,486Net Income 2013: -$224,1252013Revenue 2014: $517,562Expenses 2014: $631,048Net Income 2014: -$113,4862014Revenue 2015: $500,111Expenses 2015: $566,615Net Income 2015: -$66,5042015Revenue 2016: $783,686Expenses 2016: $570,069Net Income 2016: $213,6172016Revenue 2017: $1,026,979Expenses 2017: $579,097Net Income 2017: $447,8822017Revenue 2018: $1,227,739Expenses 2018: $639,273Net Income 2018: $588,4662018Revenue 2019: $1,533,495Expenses 2019: $621,481Net Income 2019: $912,0142019Revenue 2020: $1,524,005Expenses 2020: $638,266Net Income 2020: $885,7392020Revenue 2021: $1,682,633Expenses 2021: $623,030Net Income 2021: $1,059,6032021Revenue 2022: $1,300,797Expenses 2022: $885,045Net Income 2022: $415,7522022Revenue 2023: $1,581,758Expenses 2023: $641,540Net Income 2023: $940,2182023Revenue 2024: $2,728,306Expenses 2024: $737,625Net Income 2024: $1,990,6812024Revenue 2025: $2,014,683Expenses 2025: $896,182Net Income 2025: $1,118,5012025

Highlighted filing

2025

Revenue$2,014,683
Expenses$896,182
Net Income$1,118,501
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
Dec 15, 2025
Return Version
2024v5.2
Gross Receipts
$11,822,829
Mission and Program Overview

Mission

To provide training benefits to employers who satisfy the eligibility requirements for benefits

To provide training benefits to employees who satisfy the eligibility requirements for benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$9,127,058$10,273,057▲ $1,145,999
Investments in Publicly Traded Securities$8,641,266$9,808,146▲ $1,166,880
Accounts Receivable$190,546$278,888▲ $88,342
Land, Buildings, and Equipment, Net$59,993$234,474▲ $174,481
Savings and Temporary Cash Investments$43,315$51,900▲ $8,585
Prepaid Expenses and Deferred Charges$2,829$6,200▲ $3,371
Cash and Non-Interest-Bearing Accounts$109,388$423▼ $108,965
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$9,190,429$10,380,031▲ $1,189,602
Other Assets Total$143,092$0▼ $143,092
Liabilities
Other Liabilities$37,725$86,626▲ $48,901
Accounts Payable and Accrued Expenses$25,646$20,348▼ $5,298
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$63,371$106,974▲ $43,603
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,127,058$10,273,057▲ $1,145,999
Total Liabilities and Net Assets / Fund Balance$9,190,429$10,380,031▲ $1,189,602

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$196,771$115,103$311,874
Other Land Buildings$37,703$20,946$58,649
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Burton TakafujiTraining CoordinatorFT$150,444$41,152$191,596

Board Members and Trustees

NameTitle
Arthur TolentinoCo-chair
Kevin HirayamaCo-chair
Jeanine LumTrustee
Marc RifkindTrustee
Paul SaitoTrustee
Rick PaulinoTrustee
Samuel FujikawaTrustee
Ryan LoeffersAdministrator
Aldon KaopuikiAlternate
Skye MatsumotoAlternate
See Sched O for CompensationPaid by Related Organizations
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,291,765
Investment Income
$722,768
Other Revenue
$150
Change in Net Assets
$1,118,501

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,984,605
Revenue Not Reported on Financial Statements
$30,078
Total Revenue per Audited Statements
$1,984,605
Total Revenue per Form 990
$2,014,683
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$597,496
Salaries, Compensation, and Employee Benefits$298,686
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$238,091
Fees for Services Accounting---$57,333
Occupancy---$52,310
Other Employee Benefits---$33,044
Fees for Service Investment Mgmnt Fees---$30,078
Fees for Services Legal---$28,260
Depreciation Depletion---$23,519
Payroll Taxes---$19,442
Office Expenses---$11,393
Pension Plan Contributions---$8,109
Travel---$8,086
Other Expenses---$6,954
Conferences and Meetings---$4,590
Insurance---$4,299
All Other Expenses---$1,158
Total Functional Expenses$0$0$0$896,182

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$896,182
Expenses per Audited Statements$866,104
Total Expenses per Audited Statements$866,104
Expenses Not Reported on Financial Statements$30,078
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Broker$61,778
Other Liabilities$23,007
DUE TO HAWAII SHEET METAL WORKERS' HEALTH & WELFARE PLAN$1,841
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 7A:

“Employer trustees and union trustees are appointed in such a manner and for such term and may be removed in such manner as the sheet metal contractors association and the sheet metal workers international association local 293, afl-cio may respectively determine.”

FORM 990, PART VI, SECTION A, LINE 8B:

“There is no committee with the authority to act on behalf of the trustees.”

FORM 990, PART VI, SECTION C, LINE 19:

“The organization makes its financial information available to the public upon request.”

FORM 990, PART VII, SECTION A, COLUMN E AND F:

“Compensation paid to trustees employed by other related organizations is reported on the form 990 filed with the internal revenue service by the related tax-exempt organization. If you would like additional information, please contact the third-party administrator.”

FORM 990 PART VI, SECTION B, LINE 12C:

“In connection with any actual or potential conflict of interest, an interest person must disclose the existence of the financial or personal interest and disclose all material facts to the other trustees. The person(s) delegated by the board of trustees shall investigate and make a determination as to whether a conflict exists and in the case of an existing conflict, whether the contemplated transaction is prudent, solely in the interest of the trust fund's participants and beneficiaries, for the exclusive purpose of providing benefits to them or defraying reasonable trust fund expense and consistent with applicable law.”

FORM 990, PART VI, SECTION B, LINE 11B:

“Aministrator will review form 990 draft filing provided before being filed and will email draft 990 to trustees before filing. Administrator to give approval to file if no questions.”

Filing and Contact Details

Filer

Filer Name
Sheetmetal Workers Training Fund
EIN
99-6009480
In Care Of
% ARTHUR B TOLENTINO
Phone
8088416106
Address
1405 NORTH KING ST Suite 403, HONOLULU, HI 96817

Signing Officer

Name
Kevin Hirayama
Title
Trustee/co-chair
Phone
8088416106
Signed
2025-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Loeffers
Formed
1964
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
22
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
6101 BOLLINGER CANYON RD STE 400, SAN RAMON, CA 94583
Preparer
Jessica R Roster
Phone
9252779100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Plan management believes that the plan is being operated in compliance with the applicable requirements of the irs and, therefore, believes that the related trust is tax-exempt. No federal or state income taxes have been recorded in 2025 for unrelated business taxable income. Accounting principles generally accepted in the united states of america require plan maangement to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if th eplan has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan is usbject to route audits by taxing jurisdictions; however, there are currenlty no audits for any tax periods in progress.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PLAN MANAGEMENT BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRS AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2025 FOR UNRELATED BUSINESS TAXABLE INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MAANGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF TH EPLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS USBJECT TO ROUTE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENLTY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
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Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,380,031
Liabilities
$106,974
Net assets
$10,273,057
Revenue
$2,014,683
Expenses
$896,182
Net income
$1,118,501
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.4$0.11$10.3$2.01$0.90$1.12
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.19$0.06$9.13$2.73$0.74$1.99
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.96$0.11$7.85$1.58$0.64$0.94
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.16$0.05$7.11$1.30$0.89$0.42
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.69$0.00$6.69$1.68$0.62$1.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.96$0.02$5.95$1.52$0.64$0.89
2019Summary only. Only limited summary data is available for this year.$5.08$0.02$5.06$1.53$0.62$0.91
2018Summary only. Only limited summary data is available for this year.$4.39$0.03$4.37$1.23$0.64$0.59
2017Summary only. Only limited summary data is available for this year.$3.71$0.02$3.69$1.03$0.58$0.45
2016Summary only. Only limited summary data is available for this year.$3.18$0.03$3.15$0.78$0.57$0.21
2015Summary only. Only limited summary data is available for this year.$3.13$0.04$3.09$0.50$0.57$0.07
2014Summary only. Only limited summary data is available for this year.$3.18$0.05$3.13$0.52$0.63$0.11
2013Summary only. Only limited summary data is available for this year.$3.35$0.04$3.31$0.45$0.68$0.22
2012Summary only. Only limited summary data is available for this year.$3.46$0.03$3.43$0.73$0.66$0.07