BYD-SMART JOINT APPRENTICESHIP AND TRAINING FUND (EIN 834586623) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Legal Domicile

Tax Period

2025-01-01 to 2025-12-31

BYD-SMART JOINT APPRENTICESHIP AND TRAINING FUND is a micro nonprofit in the Education sector that reported $87K in total revenue in fiscal year 2025. Revenue decreased 19% compared to the prior year. Net assets of $368K represent 51 months of operating reserves.

Mission

THE EDUCATION AND TRAINING OF APPRENTICES IN AIR CONDITIONING AND SHEET METAL CONSTRUCTION

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $86,832

Investment Income $1

Other Revenue $0

TOTAL REVENUE $86,833

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $68,030

Other Expenses $85,415

TOTAL EXPENSES $85,415

Year-over-Year Comparison

	2025	2024	Change
Revenue	$86,833	$107,196	-0.2%
Expenses	$85,415	$73,865	+0.2%
Net Income	$1,418	$33,331	-1.0%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
KIMBERLY MCFERGUSON	Trustee	Director	$0	$0	$0
DONNA LENAHAN	Treasurer	Director	$0	$0	$0
JOHN ZHUANG	Co-Chairman	Director	$0	$0	$0
CHRIS GONZALEZ	Chairman	Director	$0	$0	$0
STEVE HINSON	Manager/Trustee	Director	$0	$0	$0
JOAQUAIN STALLWORTH	Trustee	Director	$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	$86,833	$85,415	$367,703	$1,418
2024	$107,196	$73,865	$366,285	$33,331
2023	$106,570	$59,032	$332,954	$47,538
2022	$104,255	$55,282	$285,416	$48,973
2021	$70,428	$46,301	$236,443	$24,127
2020	$91,390	$78,578	$212,316	$12,812
2019	$272,981	$73,477	$199,504	$199,504

BYD-SMART JOINT APPRENTICESHIP AND TRAINING FUND