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Nonprofit · EIN 88-0243760

SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND

Tax-exempt · LAS VEGAS, NV 89115

Financials

$3.5M$2.2M2023$2.6M$2.6M2024
Revenue Expenses · by fiscal year end
Financials of SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$2,554,247$2,582,475-$28,228$15,149,395$4,264,094$10,885,301
December 31, 2023990$3,486,394$2,159,340$1,327,054$17,720,360$7,000,150$10,720,210
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$2,027,782
Investment income
$219,241
Net gain from sales of assets
-$46,956
Other revenue
$307,224

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$229,890
Other salaries and wages
$623,342
Salaries, compensation and benefits (total)
$1,109,465
Professional fundraising fees
$0
Legal fees
$23,132
Accounting fees
$31,885
Occupancy
$93,774
Travel
$13,703
Depreciation
$209,667
Program services (functional)
$1,837,321
Management and general (functional)
$745,154

Balance sheet and other

Total assets, start of year
$17,720,360
Total assets, end of year
$15,149,395
Total liabilities, end of year
$4,264,094
Net assets, end of year
$10,885,301
Land, buildings and equipment
$10,870,410
Publicly traded securities
$2,832,072
Gross receipts
$2,601,203
Employees
25
Volunteers
6
Year formed
1989
State of legal domicile
NV

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
EDWARD M ABRAHAMTRAINING DIRECTOR
Officer
40$141,237$88,653
STEVEN L VANTINEEMPLOYEE
Highest-paid employee
40$129,034$64,330
KENNETH BOSKETEMPLOYEE
Highest-paid employee
40$129,034$64,330
GEREMIAH ROBNETTCO-CHAIR - LABOR
Trustee or director, Officer
1$0$0
ANGELO IANNUCCICO-CHAIR - MANAGEMENT
Trustee or director, Officer
1$0$0
ROBERT WITTTRUSTEE - MANAGEMENT
Trustee or director
1$0$0
MANDI WILKINSTRUSTEE - MANAGEMENT
Trustee or director
1$0$0
ALFONSO LOPEZTRUSTEE - LABOR
Trustee or director
1$0$0
WILLIAM BENESTRUSTEE - LABOR
Trustee or director
1$0$0
RON SPEIGLETRUSTEE - LABOR
Trustee or director
1$0$0
ED MILLERTRUSTEE - MANAGEMENT
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensationOther / benefits
EDWARD M ABRAHAMTRAINING DIRECTOR
Officer
40$135,346$84,084
STEVEN L VANTINEEMPLOYEE
Highest-paid employee
40$124,155$61,099
KENNETH BOSKETEMPLOYEE
Highest-paid employee
40$124,155$61,099
GEREMIAH ROBNETTCO-CHAIR - LABOR
Trustee or director, Officer
1$0$0
ANGELO IANNUCCICO-CHAIR - MANAGEMENT
Trustee or director, Officer
1$0$0
ROBERT WITTTRUSTEE - MANAGEMENT
Trustee or director
1$0$0
MANDI WILKINSTRUSTEE - MANAGEMENT
Trustee or director
1$0$0
ALFONSO LOPEZTRUSTEE - LABOR
Trustee or director
1$0$0
WILLIAM BENESTRUSTEE - LABOR
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
2540 MARCO ST, LAS VEGAS, NV 89115-4518
Principal officer (990 for 2024)
MANDI WILKINS, 2540 MARCO ST, LAS VEGAS, NV 891154518
Signed the 990
MANDI WILKINS, TRUSTEE
Phone
(702) 632-3014
Return prepared by
RUBINBROWN LLP

Mission

EDUCATION AND TRAINING OF SHEET METAL APPRENTICES.

990 for the year ended December 31, 2024

Program accomplishments

  • TO PROVIDE CLASSROOM TRAINING AND SHOP EXPERIENCE FOR APPRENTICES AND JOURNEYMAN TO ENSURE THE QUALITY OF WORK OF THE SHEET METAL UNION LOCAL 88.
    Expenses $1,837,321 · revenue $2,288,050

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
88-0243760
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
1989
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Employment (J22Z)
Assets (IRS master file)
$15,149,395
Income (IRS master file)
$2,601,203

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$2,554,247$2,582,475$15,149,395IRS
990December 2023$3,486,394$2,159,340$17,720,360XML
990December 2022$3,137,700$1,822,795$9,131,448IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––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 88-0243760).

Questions about SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND

What is the EIN of SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND?
The employer identification number (EIN) of SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND is 88-0243760.
Is SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
Are donations to SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & 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 WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND 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 88 JOINT APPRENTICESHIP & TRAINING FUND 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 88 JOINT APPRENTICESHIP & TRAINING FUND?
The 990 for the year ended December 31, 2024 names MANDI WILKINS.
Who are the officers and directors of SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND?
The 990 for the year ended December 31, 2024 lists 11 people; 3 received compensation from the organization, the highest $141,237 (EDWARD M ABRAHAM, TRAINING DIRECTOR).
How much revenue does SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND have?
On its 990 for the year ended December 31, 2024 it reported revenue of $2,554,247, expenses of $2,582,475 and total assets of $15,149,395 at year end.

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