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Nonprofit · EIN 38-2286787

SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES

Also known as J A T C

Tax-exempt · COMSTOCK, MI 49041

Financials

$600K$555K2023$1.4M$607K2024
Revenue Expenses · by fiscal year end
Financials of SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,376,494$606,897$769,597$2,459,641$61,702$2,397,939
December 31, 2023990$599,520$555,486$44,034$1,611,205$6,196$1,605,009
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$597,750
Program service revenue
$660,929
Investment income
$117,815
Net gain from sales of assets
$71,620
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$205,820
Salaries, compensation and benefits (total)
$348,684
Professional fundraising fees
$0
Accounting fees
$24,150
Occupancy
$27,389
Travel
$5,778
Depreciation
$76,674

Balance sheet and other

Total assets, start of year
$1,611,205
Total assets, end of year
$2,459,641
Total liabilities, end of year
$61,702
Net assets, end of year
$2,397,939
Land, buildings and equipment
$945,572
Publicly traded securities
$936,645
Net assets without donor restrictions
$2,397,939
Gross receipts
$1,742,806
Employees
2
Volunteers
8
Year formed
2005
State of legal domicile
MI

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 December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
RYAN LEHMANNINSTRUCTOR
Highest-paid employee
40$103,868$64,822
JASON OTTNEYINSTRUCTOR
Highest-paid employee
40$101,952$64,496
DAN VANMIDDLESWORTHTRUSTEE
Trustee or director
1$0$0
BRUCE BOYERTRUSTEE
Trustee or director
1$0$0
JERRY RUOFFTRUSTEE
Trustee or director
1$0$0
ERIC FARRINGTONTRUSTEE
Trustee or director
1$0$0
PHILLIP STILESTRUSTEE
Trustee or director
1$0$0
JUSTIN MOBERLEYTRUSTEE
Trustee or director
1$0$0
VANCE SAUNDERSCO-CHAIR/SECRETARY
Trustee or director, Officer
1$0$0
JASON CARTERCHAIR
Trustee or director, Officer
1$0$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
DAN VANMIDDLESWORTHTRUSTEE
Trustee or director
1$0
BRUCE BOYERTRUSTEE
Trustee or director
1$0
JERRY RUOFFTRUSTEE
Trustee or director
1$0
ERIC FARRINGTONTRUSTEE
Trustee or director
1$0
PAUL BURCHFIELDTRUSTEE (ENDED 11/30/23)
Trustee or director
1$0
JAMES CALLAHANCO-CHAIR/SECRETARY (ENDED 03/15/23)
Trustee or director, Officer
1$0
VANCE SAUNDERSCO-CHAIR/SECRETARY
Trustee or director, Officer
1$0
JASON CARTERCHAIR
Trustee or director, Officer
1$0

Address and contacts

Address (IRS master file)
PO BOX 689, COMSTOCK, MI 49041-0689
Principal officer (990 for 2024)
JASON CARTER, PO BOX 689, COMSTOCK, MI 49041
Signed the 990
JASON CARTER, CHAIR
Phone
(269) 781-7183
Return prepared by
MANER COSTERISAN PC

Mission

TO PROVIDE A TRAINING OR RETRAINING AND EDUCATIONAL PROGRAM FOR APPRENTICES AND JOURNEYMEN IN THE UNION.

990 for the year ended December 31, 2024

Program accomplishments

  • QUALIFIED UNION EMPLOYEES WERE ABLE TO STUDY UNDER THE APPRENTICESHIP PROGRAM AND/OR JOURNEYMAN RETRAINING PROGRAM. APPROXIMATELY 715 MEMBERS BENEFITED FROM THIS PROGRAM.

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
38-2286787
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1996
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,459,641
Income (IRS master file)
$1,742,806

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,376,494$606,897$2,459,641IRS
990December 2023$599,520$555,486$1,611,205XML
990December 2022$484,966$387,848$1,484,133IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––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 38-2286787).

Questions about SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES

What is the EIN of SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES?
The employer identification number (EIN) of SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES is 38-2286787.
Is SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1996.
Are donations to SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES 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 WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES?
The 990 for the year ended December 31, 2024 names JASON CARTER.
Who are the officers and directors of SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES?
The 990 for the year ended December 31, 2024 lists 10 people; 2 received compensation from the organization, the highest $103,868 (RYAN LEHMANN, INSTRUCTOR).
How much revenue does SHEET METAL WORKERS LOCAL 7 ZONE 1 FIVE CITIES ASSN JOINT APPRENTICES have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,376,494, expenses of $606,897 and total assets of $2,459,641 at year end.

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