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Nonprofit · EIN 57-0792612

SHEET METAL WORKERS LOCAL 399 JATC

Tax-exempt · N CHARLESTON, SC 29406

Financials

$282K$265K2023$330K$369K2024
Revenue Expenses · by fiscal year end
Financials of SHEET METAL WORKERS LOCAL 399 JATC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$329,753$368,627-$38,874$360,110$5,385$354,725
December 31, 2023990$282,488$264,836$17,652$382,864$2,449$380,415
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$311,268
Investment income
$13,694
Other revenue
$4,791

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$6,750
Other salaries and wages
$145,989
Salaries, compensation and benefits (total)
$214,897
Professional fundraising fees
$0
Occupancy
$18,200
Depreciation
$6,536

Balance sheet and other

Total assets, start of year
$382,864
Total assets, end of year
$360,110
Total liabilities, end of year
$5,385
Net assets, end of year
$354,725
Land, buildings and equipment
$136,268
Publicly traded securities
$201,184
Net assets without donor restrictions
$354,725
Gross receipts
$329,753
Employees
6
Volunteers
0
Year formed
1986
State of legal domicile
SC

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 / weekCompensation
Michael FranksTrustee
Trustee or director
5$6,750
Jeff GriffenChairman
Trustee or director, Officer
5$0
James C HallSecretary
Trustee or director, Officer
5$0
Justin WingardRecording Secretary
Trustee or director, Officer
5$0
Terry StewartTrustee
Trustee or director
5$0
Dan StruenseeTrustee
Trustee or director
5$0
Joey PaulTrustee
Trustee or director
5$0
Christopher WhatleyTrustee
Trustee or director
5$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
Jeff GriffenChairman
Trustee or director, Officer
5$0
James C HallTrustee
Trustee or director
5$0
Justin WingardTrustee
Trustee or director
5$0
Terry StewartTrustee
Trustee or director
5$0
Dan StruenseeTrustee
Trustee or director
5$0
Joey PaulTrustee
Trustee or director
5$0

Address and contacts

Address (IRS master file)
5453 PAULSON ST, N CHARLESTON, SC 29406-3813
Principal officer (990 for 2024)
James C Hall, 5453 PAULSON STREET, NORTH CHARLESTON, SC 29406
Signed the 990
James C Hall, Trustee
Phone
(843) 554-4418
Return prepared by
STEVEN D EISENBERG CPA PA

Mission

To provide instruction & training in the sheet metal trade.

990 for the year ended December 31, 2024

Program accomplishments

  • Training of apprentices

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
57-0792612
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1988
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$360,110
Income (IRS master file)
$329,753

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$329,753$368,627$360,110IRS
990December 2023$282,488$264,836$382,864IRS
990December 2022$181,155$238,752$343,884IRS
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 57-0792612).

Questions about SHEET METAL WORKERS LOCAL 399 JATC

What is the EIN of SHEET METAL WORKERS LOCAL 399 JATC?
The employer identification number (EIN) of SHEET METAL WORKERS LOCAL 399 JATC is 57-0792612.
Is SHEET METAL WORKERS LOCAL 399 JATC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1988.
Are donations to SHEET METAL WORKERS LOCAL 399 JATC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SHEET METAL WORKERS LOCAL 399 JATC 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 399 JATC 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 399 JATC 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 399 JATC?
The 990 for the year ended December 31, 2024 names James C Hall.
Who are the officers and directors of SHEET METAL WORKERS LOCAL 399 JATC?
The 990 for the year ended December 31, 2024 lists 8 people; 1 received compensation from the organization, the highest $6,750 (Michael Franks, Trustee).
How much revenue does SHEET METAL WORKERS LOCAL 399 JATC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $329,753, expenses of $368,627 and total assets of $360,110 at year end.

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