Nonprofit · EIN 23-7116415
SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST
Tax-exempt · ALBUQUERQUE, NM 87106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,466,883 | $1,436,145 | $1,030,738 | $4,344,139 | $87,724 | $4,256,415 |
| June 30, 2024 | 990 | $2,423,785 | $1,431,458 | $992,327 | $3,711,032 | $136,688 | $3,574,344 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,335,166
- Investment income
- $131,717
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $435,281
- Salaries, compensation and benefits (total)
- $655,241
- Professional fundraising fees
- $0
- Legal fees
- $6,053
- Accounting fees
- $14,152
- Occupancy
- $177,690
- Travel
- $144,012
- Depreciation
- $124,777
- Program services (functional)
- $1,361,925
- Management and general (functional)
- $74,220
Balance sheet and other
- Total assets, start of year
- $3,711,032
- Total assets, end of year
- $4,344,139
- Total liabilities, end of year
- $87,724
- Net assets, end of year
- $4,256,415
- Land, buildings and equipment
- $1,288,895
- Publicly traded securities
- $137,807
- Net assets without donor restrictions
- $4,256,415
- Gross receipts
- $2,466,883
- Employees
- 8
- Year formed
- 1970
- State of legal domicile
- NM
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shawn Smith | Trustee Trustee or director | 2 | $0 |
| Steven Calderon | Trustee Trustee or director | 2 | $0 |
| Charles Lees | Trustee Trustee or director | 2 | $0 |
| Miguel Lopez | Trustee Trustee or director | 2 | $0 |
| Sal Tortorici | Trustee Trustee or director | 2 | $0 |
| Shasta Erickson | Trustee Trustee or director | 2 | $0 |
| Ronda Gilliland-Lopez | Trustee Trustee or director | 2 | $0 |
| John Stroud | Trustee Trustee or director | 2 | $0 |
| Isaiah Zemke | Co-Chair, Labor Officer | 2 | $0 |
| Anthony Kocurek | Co-Chair, Mgmt Officer | 2 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAWN SMITH | Trustee Trustee or director | 2 | $0 |
| RHONDA GILLILAND-LOPEZ | Trustee Trustee or director | 2 | $0 |
| MIGUEL LOPEZ | Trustee Trustee or director | 2 | $0 |
| SHASTA ERICKSON | Trustee Trustee or director | 2 | $0 |
| CHARLES LEES | Trustee Trustee or director | 2 | $0 |
| RANDALL SALAZAR | Trustee Trustee or director | 2 | $0 |
| JOHN STROUD | Trustee Trustee or director | 2 | $0 |
| SAL TORTORICI | Trustee Trustee or director | 2 | $0 |
| ISAIAH ZEMKE | CO-Chair, Labor Officer | 2 | $0 |
| ANTHONY KOCUREK | CO-Chair, Mgmnt Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2300 BUENA VISTA DR SE, ALBUQUERQUE, NM 87106-4271
- Principal officer (990 for 2024)
- Isaiah Zemke, 2300 Buena Vista SE 128, Alburqueque, NM 87106
- Signed the 990
- Isaiah Zemke, Co-Chair, Labor
- Phone
- (505) 242-4262
- Return prepared by
- Baldwin Moffitt Behm LLP
Mission
Training and education of apprentice Sheet Metal Workers in New Mexico
Program accomplishments
- Training and education of apprentice Sheet Metal Workers in New MexicoExpenses $1,361,925
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7116415
- 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
- 1971
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J22I)
- Assets (IRS master file)
- $4,344,139
- Income (IRS master file)
- $2,466,883
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,466,883 | $1,436,145 | $4,344,139 | XML |
| 990 | June 2024 | $2,423,785 | $1,431,458 | $3,711,032 | XML |
| 990 | June 2023 | $2,103,419 | $963,479 | $3,143,239 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 23-7116415).
Questions about SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST
- What is the EIN of SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST?
- The employer identification number (EIN) of SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST is 23-7116415.
- Is SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST 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 SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST?
- The 990 for the year ended June 30, 2025 names Isaiah Zemke.
- Who are the officers and directors of SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST?
- The 990 for the year ended June 30, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does SMART LOCAL UNION NO 49 JOINT APPRENTICESHIP AND TRAINING TRUST have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,466,883, expenses of $1,436,145 and total assets of $4,344,139 at year end.
Other nonprofits in ALBUQUERQUE
- ADELANTE DEVELOPMENT CENTER INC EIN 85-0262072 · last filed 990 for 2025
- GOODWILL INDUSTRIES OF NEW MEXICO EIN 85-0107916 · last filed 990 for 2025
- INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION EIN 85-0111518 · last filed 990 for 2025
- SOUTHWEST CREATIONS COLLABORATIVE EIN 85-0440047 · last filed 990 for 2025
- ANCORA TRANSITION SERVICES INC EIN 82-2549087 · last filed 990 for 2024
- OPERATING ENGINEERS LOCAL 953 JOURNEYMAN & APPRENTICE TNG TR FND EIN 85-6061326 · last filed 990 for 2025
- SOUTHWEST EDUCATIONAL PARTNERS FOR TRAINING EIN 27-1421966 · last filed 990 for 2025
- UNITED ACADEMICS OF UNIVERSITY OF NEW MEXICO EIN 87-1558174 · last filed 990 for 2024