SOUTHERN CALIFORNIA SHEET METAL JOINT APPRENTICESHIP AND TRAINING COMMITTEE (EIN 951794849) - 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

1938

Legal Domicile

Principal Officer

DAVID GARCIA

Phone

6269683340

Tax Period

2024-07-01 to 2025-06-30

SOUTHERN CALIFORNIA SHEET METAL JOINT APPRENTICESHIP AND TRAINING COMMITTEE, founded in 1938, is a community nonprofit that reported $7.1M in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $6.2M left a modest 12% surplus.

Mission

TO ESTABLISH, IMPLEMENT, SUPPORT AND MAINTAIN PROGRAMS FOR THE EDUCATION AND TRAINING OF MEMBERS WHO ARE OR WILL BECOME APPRENTICES THROUGH COLLECTIVE BARGAINING, AND CONDUCT EDUCATIONAL PROGRAMS FOR EMPLOYEES AND EMPLOYERS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $6,093,735

Investment Income $922,134

Other Revenue $72,751

TOTAL REVENUE $7,088,620

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,985,007

Fundraising Expenses $0

Other Expenses $2,228,666

TOTAL EXPENSES $6,213,673

Year-over-Year Comparison

	2024	2023	Change
Revenue	$7,088,620	$6,313,039	+0.1%
Expenses	$6,213,673	$5,700,250	+0.1%
Net Income	$874,947	$612,789	+0.4%

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

$283,120

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID GARCIA	ADMINISTRATOR	40.0	Officer	$183,735	$99,385	$283,120
RALPH AGUIAR	TRAINING COORDINATOR	40.0	Highest	$162,169	$97,956	$260,125
Cody Neighbors	TRAINING DIRECTOR	40.0	Highest	$161,344	$93,454	$254,798
Max Lai	Training Coordinator	40.0	Highest	$157,491	$95,117	$252,608
Laisene C Malauulu	Full Time Instructor	40.0	Highest	$146,774	$89,981	$236,755
Albert Medina	Full Time Instructor	40.0	Highest	$147,622	$87,657	$235,279
AL HERNANDEZ	TRUSTEE	1.0	Director	$0	$0	$0
GINA MEDEL	TRUSTEE	1.0	Director	$0	$0	$0
NORM LUSSIER	TRUSTEE	1.0	Director	$0	$0	$0
Ruben Richards	TRUSTEE	1.0	Director	$0	$0	$0
TIM HINSON	TRUSTEE	1.0	Director	$0	$0	$0
MICHAEL HILGERT	TRUSTEE	1.0	Director	$0	$0	$0
MICHAEL DEAN	TRUSTEE	1.0	Director	$0	$0	$0
DON GALLAGHER	TRUSTEE	1.0	Director	$0	$0	$0
STEVE HINSON	TRUSTEE	1.0	Director	$0	$0	$0
DAVID LEE	TRUSTEE	1.0	Director	$0	$0	$0
BILL SHAVER	TRUSTEE	1.0	Director	$0	$0	$0
DONNY SAPPINGTON	TRUSTEE	1.0	Director	$0	$0	$0
ALAN SANDOVAL	TRUSTEE	1.0	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	$7,088,620	$6,213,673	$35,614,510	$874,947
2024	$6,313,039	$5,700,250	$28,539,173	$612,789
2023	$5,748,758	$5,430,659	$26,865,577	$318,099
2022	$6,872,571	$5,355,270	$25,617,450	$1,517,301
2021	$6,255,733	$5,189,688	$28,619,358	$1,066,045
2020	$6,501,467	$4,942,218	$25,222,790	$1,559,249
2019	$5,888,567	$4,668,254	$23,464,918	$1,220,313
2018	$4,856,360	$3,982,022	$21,885,567	$874,338

SOUTHERN CALIFORNIA SHEET METAL JOINT APPRENTICESHIP AND TRAINING COMMITTEE