Nonprofit · EIN 22-2568877
SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND
Tax-exempt · FARMINGDALE, NJ 07727
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,514,487 | $1,355,377 | $159,110 | $2,350,438 | $350,195 | $2,000,243 |
| December 31, 2024 | 990 | $1,490,923 | $1,406,168 | $84,755 | $2,062,627 | $281,571 | $1,781,056 |
| December 31, 2023 | 990 | $1,478,657 | $1,365,540 | $113,117 | $2,068,726 | $408,956 | $1,659,770 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,090,006
- Investment income
- $38,620
- Other revenue
- $385,861
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $357,114
- Other salaries and wages
- $145,771
- Salaries, compensation and benefits (total)
- $889,162
- Professional fundraising fees
- $0
- Legal fees
- $17,958
- Accounting fees
- $33,403
- Occupancy
- $147,881
- Travel
- $4,273
- Depreciation
- $78,739
- Program services (functional)
- $945,748
- Management and general (functional)
- $409,629
Balance sheet and other
- Total assets, start of year
- $2,062,627
- Total assets, end of year
- $2,350,438
- Total liabilities, end of year
- $350,195
- Net assets, end of year
- $2,000,243
- Land, buildings and equipment
- $315,448
- Publicly traded securities
- $1,010,962
- Gross receipts
- $1,514,487
- Employees
- 17
- Volunteers
- 0
- Year formed
- 1984
- State of legal domicile
- NJ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHRISTOPHER W GEORGE | UNION TRUSTEE Trustee or director | 40 | $76,756 | $134,249 | $111,190 |
| MATTHEW JOHNSON | UNION TRUSTEE Trustee or director | 1 | $0 | $181,763 | $120,317 |
| JOHNNIE WHITTINGTON | UNION TRUSTEE Trustee or director | 1 | $0 | $181,763 | $120,298 |
| JOHN ESPINOS | TRAINING DIRECTOR Highest-paid employee | 40 | $195,616 | $0 | $77,930 |
| MICHAEL KOLBASOWSKI | FORMER UNION TRUSTEE Trustee or director | 1 | $0 | $114,950 | $88,301 |
| THOMAS DEBARTOLO | FORMER UNION TRUSTEE Trustee or director | 1 | $0 | $102,630 | $69,995 |
| NICHOLAS STUDENKO | FUND ADMINISTRATOR Officer | 40 | $84,742 | $0 | $54,178 |
| CHRISTOPHER BONNER | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| RICHARD BONNER | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| GERARD HOGAN III | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| ANDY RIKER | FORMER EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| GERARD EZYSKE | FORMER EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN ESPINOS | TRAINING DIRECTOR Highest-paid employee | 40 | $188,869 | $0 | $155,317 |
| CHRIS GEORGE | FUND ADMINISTRATOR Officer | 40 | $188,869 | $0 | $151,098 |
| THOMAS DEBARTOLO | UNION TRUSTEE Trustee or director | 1 | $0 | $209,460 | $126,300 |
| JOHNNIE WHITTINGTON | UNION TRUSTEE Trustee or director | 1 | $0 | $169,396 | $119,383 |
| MIKE KOLBASOWSKI | UNION TRUSTEE Trustee or director | 1 | $0 | $169,396 | $119,376 |
| ANDY RIKER | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| GERARD EZYSKE | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| GERARD HOGAN III | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHRIS GEORGE | FUND ADMINISTRATOR Officer | 40 | $178,177 | $23,163 | $148,262 |
| JOHN ESPINOS | TRAINING DIRECTOR Highest-paid employee | 40 | $178,177 | $0 | $148,262 |
| THOMAS DEBARTOLO | UNION TRUSTEE Trustee or director | 1 | $0 | $200,800 | $117,890 |
| JOHNNIE WHITTINGTON | UNION TRUSTEE Trustee or director | 1 | $0 | $162,463 | $111,422 |
| MIKE KOLBASOWSKI | UNION TRUSTEE Trustee or director | 1 | $0 | $162,463 | $111,422 |
| ANDY RIKER | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| GERARD EZYSKE | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| GERARD HOGAN III | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 847, FARMINGDALE, NJ 07727-0847
- Principal officer (990 for 2025)
- NICHOLAS STUDENKO, PO BOX 847, FARMINGDALE, NJ 077270847
- Signed the 990
- NICHOLAS STUDENKO, FUND ADMINISTRATOR
- Phone
- (732) 919-1988
- Return prepared by
- MSPC CPAS & ADVISORS PC
Mission
TO PROVIDE EDUCATIONAL PROGRAMS AND INSTRUCTION FOR JOURNEYMEN AND APPRENTICES ACCEPTED INTO THE APPRENTICE PROGRAM.
Program accomplishments
- THE PURPOSE OF THE FUND IS TO PROVIDE A MANDATORY 5 YEAR CURRICULUM FOR APPRENTICES ACCEPTED INTO THE APPRENTICE PROGRAM AND TO PROVIDE CONTINUING EDUCATION AND INSTRUCTION TO JOURNEYMEN TO ENSURE THAT ALL PARTICIPANTS HAVE THE BEST POSSIBLE TRAINING.Expenses $945,748 · revenue $1,475,867
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 22-2568877
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B60)
- Assets (IRS master file)
- $2,350,438
- Income (IRS master file)
- $1,514,487
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,514,487 | $1,355,377 | $2,350,438 | XML |
| 990 | December 2024 | $1,490,923 | $1,406,168 | $2,062,627 | IRS |
| 990 | December 2023 | $1,478,657 | $1,365,540 | $2,068,726 | XML |
| 990 | December 2022 | $1,391,614 | $1,302,339 | $1,844,597 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 22-2568877).
Questions about SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND
- What is the EIN of SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND?
- The employer identification number (EIN) of SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND is 22-2568877.
- Is SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND?
- The 990 for the year ended December 31, 2025 names NICHOLAS STUDENKO.
- Who are the officers and directors of SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND?
- The 990 for the year ended December 31, 2025 lists 12 people; 3 received compensation from the organization, the highest $76,756 (CHRISTOPHER W GEORGE, UNION TRUSTEE).
- How much revenue does SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,514,487, expenses of $1,355,377 and total assets of $2,350,438 at year end.
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