SHEET METAL LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND

EIN: 880243760 501(c)(3) Employment

LAS VEGAS, NV

Total Revenue
$3,486,394
Total Expenses
$2,159,340
Total Assets
$17,720,360
Net Assets
$10,720,210
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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
1989
Legal Domicile
NV
Principal Officer
MANDI WILKINS
Phone
7026323014
Tax Period
2023-01-01 to 2023-12-31

SHEET METAL LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND, founded in 1989, is a community nonprofit in the Employment sector that reported $3.5M in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion. The organization ran a surplus of $1.3M, a strong 38% operating margin.

Mission

EDUCATION AND TRAINING OF SHEET METAL APPRENTICES

Program Service Accomplishments

Program 1
Expenses: $1,715,534 Revenue: $3,038,809

TO PROVIDE CLASSROOM TRAINING AND SHOP EXPERIENCE FOR APPRENTICES AND JOURNEYMAN TO ENSURE THE QUALITY OF WORK OF THE SHEET METAL UNION LOCAL 88.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $2,881,119
Investment Income $447,585
Other Revenue $157,690
TOTAL REVENUE $3,486,394

Expense Breakdown

Grants Paid $0
Salaries & Benefits $1,063,797
Fundraising Expenses $0
Program Expenses $1,715,534
Other Expenses $1,095,543
TOTAL EXPENSES $2,159,340

Year-over-Year Comparison

2023 2022 Change
Revenue $3,486,394 $3,137,700 +0.1%
Expenses $2,159,340 $1,822,795 +0.2%
Net Income $1,327,054 $1,314,905 +0.0%
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

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Governance

Voting Members
6
Independent Members
6
Employees
28
Volunteers
6

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
3
$219,430
Total Directors
6
$0
Key Employees
0
$0
Highest Compensated
2
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
GEREMIAH ROBNETT CO-CHAIR - LABOR 1.00
Officer Director
$0 $0 $0
ANGELO IANNUCCI CO-CHAIR - MANAGEMENT 1.00
Officer Director
$0 $0 $0
ROBERT WITT TRUSTEE - MANAGEMENT 1.00
Director
$0 $0 $0
MANDI WILKINS TRUSTEE - MANAGEMENT 1.00
Director
$0 $0 $0
ALFONSO LOPEZ TRUSTEE - LABOR 1.00
Director
$0 $0 $0
WILLIAM BENES TRUSTEE - LABOR 1.00
Director
$0 $0 $0
EDWARD M ABRAHAM TRAINING DIRECTOR 40.00
Officer
$135,346 $84,084 $219,430
STEVEN L VANTINE EMPLOYEE 40.00
Highest
$124,155 $61,099 $185,254
KENNETH BOSKET EMPLOYEE 40.00
Highest
$124,155 $61,099 $185,254
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
2024 No data No data No data No data
2023 $3,486,394 $2,159,340 $17,720,360 $1,327,054
2022 $3,137,700 $1,822,795 $9,131,448 $1,314,905
2021 $2,592,583 $1,687,169 $8,325,707 $905,414
2020 $2,669,095 $1,456,104 $7,349,178 $1,212,991
2019 $2,318,245 $1,655,540 $6,034,778 $662,705
2018 $1,674,868 $1,372,721 $5,037,732 $302,147
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