MODESTO AREA SHEET METAL APPRENTICESHIP TRAINING TRUST (EIN 941536495) - 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

1956

Legal Domicile

Principal Officer

ALEX TIECHNER

Phone

9169229381

Tax Period

2021-01-01 to 2021-12-31

MODESTO AREA SHEET METAL APPRENTICESHIP TRAINING TRUST, founded in 1956, is a small nonprofit in the Employment sector that reported $162K in total revenue in fiscal year 2021. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $156K left a modest 4% surplus.

Mission

TRAIN APPRENTICES AND JOURNEYMEN IN THE SHEET METAL TRADE AND PREPARE THEM FOR THE WORKFORCE.

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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 (2021)

Revenue Breakdown

Contributions & Grants $160,220

Program Service Revenue $280

Investment Income $0

Other Revenue $1,920

TOTAL REVENUE $162,420

Expense Breakdown

Grants Paid $0

Salaries & Benefits $55,150

Fundraising Expenses $0

Program Expenses $84,219

Other Expenses $100,485

TOTAL EXPENSES $155,635

Year-over-Year Comparison

	2021	2020	Change
Revenue	$162,420	$216,673	-0.3%
Expenses	$155,635	$149,104	+0.0%
Net Income	$6,785	$67,569	-0.9%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JIM CONWAY	CO-CHAIRMAN	5.00	Officer Director	$0	$0	$0
SAL ROTOLO	CO-CHAIRMAN	5.00	Officer Director	$0	$0	$0
COREY VAN RYS	SECRETARY	5.00	Director	$0	$0	$0
MATT RICHARD	TRUSTEE - LABOR	5.00	Director	$0	$0	$0
JOHN WALTER	TRUSTEE - MANAGEMENT	5.00	Director	$0	$0	$0
CURTIS SNELL	TRUSTEE - MANAGEMENT	5.00	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
2024	No data	No data	No data	No data
2021	$162,420	$155,635	$489,882	$6,785
2020	$216,673	$149,104	$483,048	$67,569
2019	$232,160	$165,260	$415,068	$66,900

MODESTO AREA SHEET METAL APPRENTICESHIP TRAINING TRUST