SHEET METAL JAC TRAINING SCHOOL INC (EIN 736095838) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1975

Legal Domicile

Principal Officer

JOSH CRAIG

Phone

9188342808

Tax Period

2020-07-01 to 2021-06-30

SHEET METAL JAC TRAINING SCHOOL INC, founded in 1975, is a small nonprofit that reported $125K in total revenue in fiscal year 2020. Revenue fell 30% from the prior year — a significant decline worth monitoring. Expenses of $183K exceeded revenue, resulting in a 47% operating deficit.

Mission

THE OBJECT OF SHEET METAL JAC TRAINING SCHOOL INC. IS TO PROVIDE TRAINING AND PROFESSIONAL DEVELOPMENT FOR THE SHEET METAL INDUSTRY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2020)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $119,211

Investment Income $5,391

Other Revenue $119

TOTAL REVENUE $124,721

Expense Breakdown

Grants Paid $0

Salaries & Benefits $108,924

Fundraising Expenses $0

Other Expenses $73,910

TOTAL EXPENSES $182,834

Year-over-Year Comparison

	2020	2019	Change
Revenue	$124,721	$177,402	-0.3%
Expenses	$182,834	$200,352	-0.1%
Net Income	$-58,113	$-22,950	+1.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$20,312

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ARTHUR WINTERS	APPRENTICE COORDINATOR	10.00	Officer	$20,312	$0	$20,312
JOSHUA CRAIG	CHAIRMAN	1.00	Officer	$0	$0	$0
TERRY COLEMAN	VICE-CHAIRMAN	1.00	Officer	$0	$0	$0
RICHARD SHOEMAKER III	SECRETARY	1.00	Officer	$0	$0	$0
DAVID TIDWELL	TRUSTEE	1.00	Officer	$0	$0	$0
LEYSTON GODWIN	TRUSTEE	1.00	Officer	$0	$0	$0
BRAD MOTT	TRUSTEE	1.00	Officer	$0	$0	$0
CHARLES BENNINGFIELD	TRUSTEE	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2021	$124,721	$182,834	$360,798	$-58,113
2020	$177,402	$200,352	$418,691	$-22,950
2019	$242,375	$224,779	$442,488	$17,596
2019	$242,271	$222,841	$443,850	$19,430

SHEET METAL JAC TRAINING SCHOOL INC