Nonprofit · EIN 52-1685484
APPRENTICESHIP TRUST FUND SMW LOCAL UNION 100 - CUMBERLAND AREA
Also known as SHEET METAL WORKERS LOCAL 100
Tax-exempt · CUMBERLAND, MD 21502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $109,340 | $36,613 | $72,727 | $442,993 | $0 | $442,993 |
| June 30, 2024 | 990-EZ | $89,803 | $81,740 | $8,063 | $381,571 | $38,062 | $343,509 |
| June 30, 2023 | 990-EZ | $80,795 | $61,060 | $19,735 | $366,974 | $31,528 | $335,446 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Program service revenue
- $103,230
- Investment income
- $110
- Other revenue
- $6,000
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $5,412
- Occupancy
- $18,247
- Other expenses
- $12,954
Balance sheet and other
- Total assets, start of year
- $381,571
- Total assets, end of year
- $442,993
- Total liabilities, end of year
- $0
- Net assets, end of year
- $442,993
- Cash, savings and investments
- $331,615
- Land and buildings
- $111,378
- Gross receipts
- $109,340
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-EZ for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRYAN MARKER | CHAIRMAN | 1 | $0 |
| DAVID TIPPETT | TRAINING COORDINATOR | 20 | $0 |
| MICHAEL NOBLE | TRUSTEE | 1 | $0 |
| RANDY RICE | TRUSTEE | 1 | $0 |
| CHARLES SEWELL | TRUSTEE | 1 | $0 |
| DANE WATTS | TRUSTEE | 1 | $0 |
| JOHN YODER JR | TRUSTEE | 1 | $0 |
990-EZ for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRYAN MARKER | CHAIRMAN | 1 | $0 |
| JOHN YODER JR | TRUSTEE | 1 | $0 |
| BRIAN DIEHL | TRUSTEE (P) | 1 | $0 |
| CHARLES SEWELL | TRUSTEE | 1 | $0 |
| RANDY RICE | TRUSTEE | 1 | $0 |
| JOHN DUMLER | TRAINING COORDINATOR (P) | 20 | $0 |
| MICHAEL NOBLE | TRUSTEE | 1 | $0 |
| DAVID TIPPETT | TRAINING COORDINATOR | 20 | $0 |
| DANE WATTS | TRUSTEE | 1 | $0 |
990-EZ for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRYAN MARKER | CHAIRMAN | 1 | $0 |
| JOHN YODER JR | TRUSTEE | 1 | $0 |
| BRIAN DIEHL | TRUSTEE | 1 | $0 |
| CHARLES SEWELL | TRUSTEE | 1 | $0 |
| RANDY RICE | TRUSTEE | 1 | $0 |
| JOHN DUMLER | TRAINING COORDINATOR | 20 | $0 |
| MICHAEL NOBLE | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 42 E CLEMENT ST, CUMBERLAND, MD 21502-4703
- In care of
- % THOMAS S DAVIDSON
- Signed the 990-EZ
- DAVID TIPPETT, TRAINING COORDINATOR
- Phone
- (301) 568-8655
- Return prepared by
- NOVAK FRANCELLA LLC
Mission
TO PROVIDE QUALITY TRAINING TO UNION SHEET METAL WORKER APPRENTICES WHICH WILL ENABLE THEM TO BE EFFECTIVE MEMBERS OF THE WORKFORCE.
Program accomplishments
- TO PROVIDE QUALITY TRAINING TO UNION SHEET METAL WORKER APPRENTICES WHICH WILL ENABLE THEM TO BE EFFECTIVE MEMBERS OF THE WORKFORCE.
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-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 52-1685484
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1991
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $442,993
- Income (IRS master file)
- $109,340
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $109,340 | $36,613 | $442,993 | IRS |
| 990-EZ | June 2024 | $89,803 | $81,740 | $381,571 | IRS |
| 990-EZ | June 2023 | $80,795 | $61,060 | $366,974 | XML |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
| 990-EZ | June 2020 | – | – | – | IRS |
| 990-EZ | June 2019 | – | – | – | IRS |
| 990-EZ | June 2018 | – | – | – | 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 52-1685484).
Questions about APPRENTICESHIP TRUST FUND SMW LOCAL UNION 100 - CUMBERLAND AREA
- What is the EIN of APPRENTICESHIP TRUST FUND SMW LOCAL UNION 100 - CUMBERLAND AREA?
- The employer identification number (EIN) of APPRENTICESHIP TRUST FUND SMW LOCAL UNION 100 - CUMBERLAND AREA is 52-1685484.
- Is APPRENTICESHIP TRUST FUND SMW LOCAL UNION 100 - CUMBERLAND AREA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1991.
- Are donations to APPRENTICESHIP TRUST FUND SMW LOCAL UNION 100 - CUMBERLAND AREA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does APPRENTICESHIP TRUST FUND SMW LOCAL UNION 100 - CUMBERLAND AREA 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 APPRENTICESHIP TRUST FUND SMW LOCAL UNION 100 - CUMBERLAND AREA 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 APPRENTICESHIP TRUST FUND SMW LOCAL UNION 100 - CUMBERLAND AREA last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2025.
- Who are the officers and directors of APPRENTICESHIP TRUST FUND SMW LOCAL UNION 100 - CUMBERLAND AREA?
- The 990-EZ for the year ended June 30, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does APPRENTICESHIP TRUST FUND SMW LOCAL UNION 100 - CUMBERLAND AREA have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $109,340, expenses of $36,613 and total assets of $442,993 at year end.
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