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Nonprofit · EIN 38-7057494

SHEET METAL WORKERS 292 APPRENTICESHIP FUND

Tax-exempt · TROY, MI 48083

Financials

$734K$771K2022$1.2M$823K2023$874K$842K2024
Revenue Expenses · by fiscal year end
Financials of SHEET METAL WORKERS 292 APPRENTICESHIP FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2025990$873,907$841,800$32,107$3,988,975$42,474$3,946,501
May 31, 2024990$1,157,648$823,246$334,402$3,807,542$45,321$3,762,221
May 31, 2023990$733,656$771,109-$37,453$3,255,122$36,685$3,218,437
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$11,850
of which government grants
$11,850
Program service revenue
$730,584
Investment income
$66,898
Net rental income
$34,925
Net gain from sales of assets
-$3,323
Other revenue
$64,575

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$290,364
Salaries, compensation and benefits (total)
$530,442
Professional fundraising fees
$0
Legal fees
$3,947
Accounting fees
$8,100
Occupancy
$69,661
Depreciation
$83,477
Program services (functional)
$748,268
Management and general (functional)
$93,532

Balance sheet and other

Total assets, start of year
$3,807,542
Total assets, end of year
$3,988,975
Total liabilities, end of year
$42,474
Net assets, end of year
$3,946,501
Land, buildings and equipment
$1,056,893
Publicly traded securities
$2,589,038
Net assets without donor restrictions
$3,946,501
Gross receipts
$2,047,565
Employees
2
Volunteers
6
Year formed
1969
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 May 31, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
David PistottiTraning Cordinator
Highest-paid employee
40$141,048$97,904
Quintin Tunrer SrInstructor
Highest-paid employee
40$120,744$93,359
David FlynnSecretary
Trustee or director
1$0$0
Paul GauldoniChairman
Trustee or director
1$0$0
Antonio SilvestriTrustee
Trustee or director
1$0$0
Jeff MakarewiczTrustee
Trustee or director
1$0$0
Tracy RobertsTrustee
Trustee or director
1$0$0
Robert WenzellTrustee
Trustee or director
1$0$0
Same As Above–
Officer
0$0$0
990 for the year ended May 31, 2024: 8 people
NameTitleHours / weekCompensationOther / benefits
David PistottiTraning Cordinator
Highest-paid employee
40$138,282$94,383
Quintin Tunrer SrInstructor
Highest-paid employee
40$124,017$91,873
Jeff MakarewiczTrustee
Trustee or director
1$0$0
Tracy RobertsTrustee
Trustee or director
1$0$0
Robert WenzellTrustee
Trustee or director
1$0$0
David FlynnSecretary
Trustee or director
1$0$0
Paul GauldoniChairman
Trustee or director
1$0$0
Anthony LaforestTrustee
Trustee or director
1$0$0
990 for the year ended May 31, 2023: 8 people
NameTitleHours / weekCompensationOther / benefits
DAVID PISTOTTITRAINING COO
Highest-paid employee
40$126,987$91,670
QUINTIN S TURNERINSTRUCTOR
Highest-paid employee
40$111,626$90,135
DAVID FLYNNSECRETARY
Trustee or director
1$0$0
PAUL GUALDONICHAIRMAN
Trustee or director
1$0$0
ANTHONY LAFORESTTRUSTEE
Trustee or director
1$0$0
JEFF MAKAREWICZTRUSTEE
Trustee or director
1$0$0
TRACY ROBERTSTRUSTEE
Trustee or director
1$0$0
ROBERT WENZELLTRUSTEE
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
64 PARK DR, TROY, MI 48083-2723
In care of
% PAUL GAULDONI
Principal officer (990 for 2024)
Same As Above, 64 PARK STREET, Troy, MI 48083
Signed the 990
PAUL GAULDONI, Chairman
Phone
(248) 589-3237
Return prepared by
Benda Grace Stulz & Company PC

Mission

Apprenticeship Training

990 for the year ended May 31, 2025

Program accomplishments

  • Apprenticeship Training for Industrial Sheet Metal Workers to Educate Production Workers for Advancement in a Skilled Trade.
    Expenses $748,268

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

IRS record

EIN
38-7057494
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1973
Accounting year ends
May
Files
Form 990 or 990-EZ
Assets (IRS master file)
$3,988,975
Income (IRS master file)
$2,047,565

Filing history

FormYear endedRevenueExpensesAssetsReturn
990May 2025$873,907$841,800$3,988,975XML
990May 2024$1,157,648$823,246$3,807,542XML
990May 2023$733,656$771,109$3,255,122XML
990May 2022$861,323$743,795$3,300,895IRS
990May 2021–––IRS
990May 2020–––IRS
990May 2019–––IRS
990May 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 38-7057494).

Questions about SHEET METAL WORKERS 292 APPRENTICESHIP FUND

What is the EIN of SHEET METAL WORKERS 292 APPRENTICESHIP FUND?
The employer identification number (EIN) of SHEET METAL WORKERS 292 APPRENTICESHIP FUND is 38-7057494.
Is SHEET METAL WORKERS 292 APPRENTICESHIP FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
Are donations to SHEET METAL WORKERS 292 APPRENTICESHIP FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SHEET METAL WORKERS 292 APPRENTICESHIP 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 WORKERS 292 APPRENTICESHIP 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 WORKERS 292 APPRENTICESHIP 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 WORKERS 292 APPRENTICESHIP FUND?
The 990 for the year ended May 31, 2025 names Same As Above.
Who are the officers and directors of SHEET METAL WORKERS 292 APPRENTICESHIP FUND?
The 990 for the year ended May 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $141,048 (David Pistotti, Traning Cordinator).
How much revenue does SHEET METAL WORKERS 292 APPRENTICESHIP FUND have?
On its 990 for the year ended May 31, 2025 it reported revenue of $873,907, expenses of $841,800 and total assets of $3,988,975 at year end.

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