Nonprofit · EIN 23-7063000
SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND
Tax-exempt · BUFFALO, NY 14215
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $494,030 | $367,503 | $126,527 | $878,836 | $427,708 | $451,128 |
| May 31, 2024 | 990 | $311,818 | $317,198 | -$5,380 | $754,652 | $432,090 | $322,562 |
| May 31, 2023 | 990 | $289,681 | $328,940 | -$39,259 | $358,872 | $35,238 | $323,634 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $56,742
- Program service revenue
- $402,906
- Investment income
- $3,558
- Other revenue
- $30,824
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $18,960
- Other salaries and wages
- $77,905
- Salaries, compensation and benefits (total)
- $113,056
- Professional fundraising fees
- $0
- Legal fees
- $3,415
- Accounting fees
- $10,185
- Occupancy
- $39,600
- Depreciation
- $12,892
Balance sheet and other
- Total assets, start of year
- $754,652
- Total assets, end of year
- $878,836
- Total liabilities, end of year
- $427,708
- Net assets, end of year
- $451,128
- Land, buildings and equipment
- $218,855
- Publicly traded securities
- $90,009
- Gross receipts
- $494,030
- Employees
- 18
- Volunteers
- 8
- Year formed
- 1969
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY BENNER | COORDINATOR Officer | 9.23 | $33,991 |
| TIMOTHY BENES | TRUSTEE Trustee or director | 1 | $0 |
| MIKE NELSON | TRUSTEE Trustee or director | 1 | $0 |
| JACK DAFGARD | TRUSTEE Trustee or director | 1 | $0 |
| MATTHEW BAGLEY | TRUSTEE Trustee or director | 1 | $0 |
| JEFFREY MERTZ | TRUSTEE Trustee or director | 1 | $0 |
| ANDREW NOWAK | TRUSTEE Trustee or director | 1 | $0 |
| KEVIN SCHEDLBAUER | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended May 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON HUNT | TRUSTEE THRU 5/17/24 Trustee or director | 1 | $7,227 |
| MICHAEL NELSON | TRUSTEE BEG. 12/1/23 Trustee or director | 1 | $5,087 |
| TIMOTHY BENES | TRUSTEE Trustee or director | 1 | $0 |
| EDWARD BENDER JR | TRUSTEE THRU 5/17/24 Trustee or director | 1 | $0 |
| PAUL CRIST | TRUSTEE THRU 11/30/23 Trustee or director | 1 | $0 |
| RICHARD DELOTTO | TRUSTEE THRU 5/17/24 Trustee or director | 1 | $0 |
| ANDREW NOWAK | TRUSTEE Trustee or director | 1 | $0 |
| JEFFREY MERTZ | TRUSTEE Trustee or director | 1 | $0 |
| DAVID NIEMAN | TRUSTEE THRU 5/17/24 Trustee or director | 1 | $0 |
| KEVIN SCHEDLBAUER | TRUSTEE BEG. 5/17/24 Trustee or director | 1 | $0 |
| JACK DAFGARD | TRUSTEE BEG. 5/17/24 Trustee or director | 1 | $0 |
| MATTHEW BAGLEY | TRUSTEE BEG. 5/17/24 Trustee or director | 1 | $0 |
990 for the year ended May 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON HUNT | TRUSTEE Trustee or director | 1 | $4,967 |
| TIMOTHY BENES | TRUSTEE Trustee or director | 1 | $0 |
| EDWARD BENDER JR | TRUSTEE Trustee or director | 1 | $0 |
| PAUL CRIST | TRUSTEE Trustee or director | 1 | $0 |
| RICHARD DELOTTO | TRUSTEE Trustee or director | 1 | $0 |
| ANDREW NOWAK | TRUSTEE Trustee or director | 1 | $0 |
| JEFFREY MERTZ | TRUSTEE Trustee or director | 1 | $0 |
| DAVID NIEMAN | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 24 LIBERTY AVE, BUFFALO, NY 14215-2112
- Principal officer (990 for 2024)
- MICHAEL NELSON, 24 LIBERTY AVENUE, BUFFALO, NY 14215
- Signed the 990
- MICHAEL NELSON, TRUSTEE
- Phone
- (716) 835-8836
- Return prepared by
- TSA ADVISORS LLC
Mission
TO PROVIDE TRAINING AND RETRAINING PROGRAMS AND EDUCATIONAL PROGRAMS FOR ELIGIBLE SHEET METAL WORKER APPRENTICES AND JOURNEYMEN.
Program accomplishments
- THE JOINT APPRENTICESHIP EDUCATION AND TRAINING FUND PROVIDED TRAINING CLASSES AND INSTRUCTION FOR ELIGIBLE APPRENTICES AND JOURNEYMEN
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7063000
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1970
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $878,836
- Income (IRS master file)
- $494,030
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $494,030 | $367,503 | $878,836 | XML |
| 990 | May 2024 | $311,818 | $317,198 | $754,652 | XML |
| 990 | May 2023 | $289,681 | $328,940 | $358,872 | XML |
| 990 | May 2022 | $284,288 | $286,515 | $416,411 | IRS |
| 990 | May 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7063000).
Questions about SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND
- What is the EIN of SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND?
- The employer identification number (EIN) of SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND is 23-7063000.
- Is SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1970.
- Are donations to SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND?
- The 990 for the year ended May 31, 2025 names MICHAEL NELSON.
- Who are the officers and directors of SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND?
- The 990 for the year ended May 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $33,991 (TIMOTHY BENNER, COORDINATOR).
- How much revenue does SHEET METAL CONTRACTORS & LOCAL 71 EDUCATIONAL & TRAINING FUND have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $494,030, expenses of $367,503 and total assets of $878,836 at year end.
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