Nonprofit · EIN 62-0811943
SHEET METAL WORKERS LOCAL NO 4 APPRENTICE TRAINING
Tax-exempt · MEMPHIS, TN 38133
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $503,150 | $379,480 | $123,670 | $1,643,826 | $4,288 | $1,639,538 |
| March 31, 2025 | 990 | $1,013,376 | $354,383 | $658,993 | $1,519,780 | $3,912 | $1,515,868 |
| March 31, 2024 | 990 | $577,486 | $224,183 | $353,303 | $859,464 | $2,589 | $856,875 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $503,125
- Investment income
- $25
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $10,460
- Other salaries and wages
- $164,863
- Salaries, compensation and benefits (total)
- $244,920
- Professional fundraising fees
- $0
- Legal fees
- $125
- Accounting fees
- $7,126
- Occupancy
- $6,698
- Depreciation
- $50,786
- Program services (functional)
- $331,675
- Management and general (functional)
- $47,805
Balance sheet and other
- Total assets, start of year
- $1,519,780
- Total assets, end of year
- $1,643,826
- Total liabilities, end of year
- $4,288
- Net assets, end of year
- $1,639,538
- Land, buildings and equipment
- $345,677
- Net assets without donor restrictions
- $1,639,538
- Gross receipts
- $503,150
- Employees
- 13
- Volunteers
- 0
- Year formed
- 1969
- State of legal domicile
- TN
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 March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE THORNE | CHAIRMAN Trustee or director, Officer | 2 | $10,460 |
| JEREMY MORROW | TRUSTEE Trustee or director | 1 | $0 |
| JAMES MOON | TRUSTEE Trustee or director | 1 | $0 |
| JOSH WALKER | TRUSTEE Trustee or director | 1 | $0 |
| DAVID SINK | TRUSTEE Trustee or director | 1 | $0 |
| HOWARD SCHOCKE | TRUSTEE Trustee or director | 1 | $0 |
| PAUL CURTIS | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended March 31, 2025: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE THORNE | TRUSTEE- CHAIRMAN Trustee or director | 2 | $0 |
| JEREMY MORROW | TRUSTEE Trustee or director | 1 | $0 |
| JAMES MOON | TRUSTEE Trustee or director | 1 | $0 |
| JOSH WALKER | TRUSTEE Trustee or director | 1 | $0 |
| DAVID SINK | TRUSTEE Trustee or director | 1 | $0 |
| HOWARD SCHOCKE | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended March 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE THORNE | TRUSTEE Trustee or director | 2 | $0 |
| JOHN WILLAMS | TRUSTEE Trustee or director | 1 | $0 |
| JEREMY MORROW | TRUSTEE Trustee or director | 1 | $0 |
| JAMES MOON | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 6735 WHITTEN PLACE SUITE 5A, MEMPHIS, TN 38133-6011
- Principal officer (990 for 2025)
- MIKE THORNE, 6735 WHITTEN PLACE SUITE 5A, MEMPHIS, TN 38133
- Signed the 990
- MIKE THORNE, TRUSTEE
- Phone
- (901) 274-4013
- Website
- WWW.SMARTUNION4.ORG
- Return prepared by
- LBMC PC
Mission
THE MEMPHIS TENNESSEE SHEET METAL WORKERS APPRENTICESHIP AND TRAINING PROGRAM IS DEDICATED TO EXCELLENCE IN VOCATIONAL SHEET METAL TRAINING FOR THE UNIONIZED SHEET METAL INDUSTRY.IN ORDER TO PROVIDE A QUALIFIED WORKFORCE FOR OUR CONTRACTORS AND MEET THE CHANGING NEEDS OF THE SHEET METAL INDUSTRY WE STRIVE TO PROVIDE THE BEST POSSIBLE EDUCATION TO ALL MOTIVATED INDIVIDUALS WHO HAVE CHOSEN TO PURSUE A CAREER IN THE SHEET METAL INDUSTRY AND TO PROVIDE CONTINUING EDUCATION FOR JOURNEYPERSONS ALREADY WORKING IN THE TRADE.
Program accomplishments
- SHEET METAL APPRENTICE TRAINING BY INSTRUCTION CLASSES AND ON THE JOB.Expenses $331,675 · revenue $503,125
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990 on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 62-0811943
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1971
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40Z)
- Assets (IRS master file)
- $1,643,826
- Income (IRS master file)
- $503,150
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $503,150 | $379,480 | $1,643,826 | XML |
| 990 | March 2025 | $1,013,376 | $354,383 | $1,519,780 | XML |
| 990 | March 2024 | $577,486 | $224,183 | $859,464 | XML |
| 990 | March 2023 | $189,823 | $206,832 | $505,600 | IRS |
| 990 | March 2022 | $157,127 | $172,173 | $522,188 | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990-EZ | March 2020 | – | – | – | IRS |
| 990-EZ | March 2019 | – | – | – | 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 62-0811943).
Questions about SHEET METAL WORKERS LOCAL NO 4 APPRENTICE TRAINING
- What is the EIN of SHEET METAL WORKERS LOCAL NO 4 APPRENTICE TRAINING?
- The employer identification number (EIN) of SHEET METAL WORKERS LOCAL NO 4 APPRENTICE TRAINING is 62-0811943.
- Is SHEET METAL WORKERS LOCAL NO 4 APPRENTICE TRAINING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to SHEET METAL WORKERS LOCAL NO 4 APPRENTICE TRAINING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHEET METAL WORKERS LOCAL NO 4 APPRENTICE TRAINING 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 NO 4 APPRENTICE TRAINING due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHEET METAL WORKERS LOCAL NO 4 APPRENTICE TRAINING last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2026.
- Who is the principal officer of SHEET METAL WORKERS LOCAL NO 4 APPRENTICE TRAINING?
- The 990 for the year ended March 31, 2026 names MIKE THORNE.
- Who are the officers and directors of SHEET METAL WORKERS LOCAL NO 4 APPRENTICE TRAINING?
- The 990 for the year ended March 31, 2026 lists 7 people; 1 received compensation from the organization, the highest $10,460 (MIKE THORNE, CHAIRMAN).
- How much revenue does SHEET METAL WORKERS LOCAL NO 4 APPRENTICE TRAINING have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $503,150, expenses of $379,480 and total assets of $1,643,826 at year end.
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