Sheet Metal and Air Conditioning Aprnticeship/Jrnyman Training Fund
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE ORGANIZATION'S MISSION IS DEDICATED TO PROVIDING THE MEN AND WOMEN WORKING IN THE SHEET METAL INDUSTRY WITH TRAINING NECESSARY TO AFFORD THE SKILLS AND KNOWLEDGE NECESSARY TO PARTICIPATE IN THIS INDUSTRY AT THE HIGHEST PRODUCTIVITY LEVEL.
- Income
- $3.4 million
- Spending
- $1.4 million
- Spent on programs
- 76%
- Reserves
- 67 months of spending
- Largest source of income
- donations and private grants, 55%
- Employees
- 17
- Volunteers
- 8
- Highest pay
- $165,337, training director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 88% of charities in its peer group (employment, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 67.0 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 58% of income.
Income trend
15 of 15Income rose 37% on the year before.
Spending floor
15 of 1576% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 65% of charities in its peer group (employment, $1m to $10m).
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $1.1 million spent. The Sheet Metal and Air Conditioning Apprenticeship and Journeyman Training Fund (the Fund) was organized on July 1, 1976 for the following purposes:To develop comprehensive training programs for journeymen and apprentices, and through training, to upgrade the general quality of workmanship and productivity;To investigate, research, and monitor changing technology, and to anticipate and implement training needs;To provide training for new specialty fields engendered by changing technology, to provide training in the use of new materials and new methods, and to establish skills and proficiency in the Sheet Metal Industry and other related fields to which the skills of journeymen and apprentice sheet metal workers may be adapted;To conduct manpower surveys and to promote training of qualified individuals through established training programs, to alleviate shortages of manpower wherever such shortages are found to exist, to prepare, publish and distribute recruitment materials, and to employ professional consultants to accomplish these purposes;To provide assistance to other local training programs to upgrade training and quality of workmanship, and;To publicize, by appropriate methods, the work that is being done by the Fund.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1988.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.