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Nonprofit · EIN 59-1366225

SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM

Tax-exempt · N MIAMI BEACH, FL 33179

Financials

$331K$320K2022
Revenue Expenses · by fiscal year end
Financials of SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2023990$331,437$320,026$11,411$673,787$68,405$605,382
Financial details: 990 for the year ended September 30, 2023

Revenue

Contributions, gifts and grants
$0
Program service revenue
$331,437
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$77,147
Salaries, compensation and benefits (total)
$122,514
Professional fundraising fees
$0
Legal fees
$302
Accounting fees
$2,000
Occupancy
$8,141
Travel
$4,793
Depreciation
$13,542

Balance sheet and other

Total assets, start of year
$673,790
Total assets, end of year
$673,787
Total liabilities, end of year
$68,405
Net assets, end of year
$605,382
Land, buildings and equipment
$156,326
Net assets without donor restrictions
$605,382
Gross receipts
$331,437
Employees
1
Year formed
1970
State of legal domicile
FL

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 September 30, 2023, highest compensation first.

NameTitleHours / weekCompensation
JAMES F COMBSDIRECTOR
Trustee or director
40$77,147
ROGER HUDSPETH IITRUSTEE
Trustee or director
–$0
BILL MEDLINTRUSTEE
Trustee or director
–$0
CHRIS RITCHIETRUSTEE
Trustee or director
–$0
TOM STERLINGTRUSTEE
Trustee or director
–$0
DANNY VILLARRUELTRUSTEE
Trustee or director
–$0

Address and contacts

Address (IRS master file)
20401 NE 15TH CT, N MIAMI BEACH, FL 33179-2707
Principal officer (990 for 2022)
JAMES F COMBS, 20401 NE 15TH CT, N MIAMI BEACH, FL 33179
Signed the 990
JAMES F COMBS, DIRECTOR
Phone
(305) 651-8692
Return prepared by
KSDT & CO LLC

Mission

PROVIDES SCHOOLING TO STUDENTS OF THE SHEET METAL TRADE

990 for the year ended September 30, 2023

Program accomplishments

  • PROVIDES SCHOOLING TO STUDENTS OF THE SHEET METAL TRADE
    Expenses $224,544 · revenue $331,434
  • PROVIDES SCHOOLING TO STUDENTS OF THE SHEET METAL TRADE
    Expenses $95,482

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 September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 16, 2027Not due yet
2024September 30, 2025February 17, 2026Not on file
2023September 30, 2024February 18, 2025Not on file

IRS record

EIN
59-1366225
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1972
Accounting year ends
September
Files
Form 990 or 990-EZ
Assets (IRS master file)
$673,787
Income (IRS master file)
$331,437

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2023$331,437$320,026$673,787XML
990September 2022$202,075$342,532$673,790IRS
990September 2021$292,319$318,932$750,075IRS
990September 2020–––IRS
990September 2019–––IRS
990September 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 59-1366225).

Questions about SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM

What is the EIN of SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM?
The employer identification number (EIN) of SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM is 59-1366225.
Is SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1972.
Are donations to SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM 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 SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM due?
The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended September 2023.
Who is the principal officer of SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM?
The 990 for the year ended September 30, 2023 names JAMES F COMBS.
Who are the officers and directors of SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM?
The 990 for the year ended September 30, 2023 lists 6 people; 1 received compensation from the organization, the highest $77,147 (JAMES F COMBS, DIRECTOR).
How much revenue does SHEETMETAL WORKERS LOCAL UNION 32 APPRENTICESHIP & TRAINING PROGRAM have?
On its 990 for the year ended September 30, 2023 it reported revenue of $331,437, expenses of $320,026 and total assets of $673,787 at year end.

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