2025-03-24T12:40:49-05:00 2024-07-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2023-08-01 741605852 SHEET METAL WORKERS J&A TRAIN TR FUND SHEE 2103493350 11 BURWOOD LANE SAN ANTONIO TX 78216 JAMES MAY AUSTIN CHAIRMAN 2103493350 2025-03-17 1 0 KAREN COLSH CPA P00106450 7049985200 2025-03-17 2023 2025-03-06 01:10:19Z DOUG JOHN 11 BURWOOD LANE SAN ANTONIO TX 78216 1852807 0 X WWW.BIGGERBETTERSMARTER.ORG X 1971 TX TO PROVIDE EDUCATION TO MEMBERS OF THE SHEET METAL WORKERS LOCAL UNION NO 67. 12 12 16 12 0 0 258459 163120 1228687 1644032 96 37348 4875 5361 1492117 1849861 0 0 0 0 542624 595024 0 0 0 493797 720254 1036421 1315278 455696 534583 3732690 4272164 12081 16972 3720609 4255192 TO PROVIDE EDUCATION TO APPRENTICES AND JOURNEYMEN WHO ARE MEMBERS OF THE SHEET METAL WORKERS LOCAL UNION NO. 67. 0 0 667940 1644523 THE TRUST PROVIDES EDUCATION TO APPROXIMATELY 159 APPRENTICES WHO ARE MEMBERS OF THE SHEET METAL WORKERS LOCAL UNION NO. 67. THERE WERE 21 APPRENTICES THAT GRADUATED DURING THE SCHOOL YEAR. 667940 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X STEPHANIE MILLS 2103493350 11 BURWOOD LANE SAN ANTONIO TX 78216 RYAN REHMANN SAN ANTONIO CHAIRMAN 2.00 X X 0 0 0 JOE WOOD SAN ANTONIO TRUSTEE 2.00 X 0 0 0 MARK GARCIA SAN ANTONIO TRUSTEE 2.00 X 0 0 0 BEN CHRISTIAN SAN ANTONIO TRUSTEE 2.00 X 0 0 0 ADAM ROCHE AUSTIN TRUSTEE 2.00 X 0 0 0 JAMES MAY AUSTIN CHAIRMAN 2.00 X X 0 0 0 SCOTT ROSTRO AUSTIN TRUSTEE 2.00 X 0 0 0 LEROY TREY SENSAT III AUSTIN TRUSTEE 2.00 X 0 0 0 TIM BUTLER SAN ANTONIO TRUSTEE 2.00 X 0 0 0 DANIEL ANDERSON AUSTIN TRUSTEE 2.00 X 0 0 0 AARON SCOTT AUSTIN TRUSTEE 2.00 X 0 0 0 DOUG JOHN TRAINING COORDINATOR 40.00 X 85439 0 45385 ROMAN PEREZ TRAINING COORDINATOR 40.00 X 107890 0 52189 193329 0 97574 1 0 1 0 DONE RIGHT FOUNDATION REPAIR 115 E HUEBINGER ST MARION TX 781242182 FOUNDATION REPAIR 143700 1 108120 55000 163120 EMPLOYER CONTRIBUTIONS 611600 1620989 1620989 PRE-APPRENTICE DUES 611600 23043 23043 1644032 40294 40294 4870 0 4870 4870 4870 2946 -2946 -2946 -2946 OTHER REVENUE 611600 491 491 491 1849861 1644523 0 42218 314089 27275 286814 211919 114008 97911 17549 17549 18865 383 18482 32602 10910 21692 43419 43419 21584 5658 15926 2583 2583 44947 4917 40030 8156 8156 51220 44745 6475 8126 8126 13127 1195 11932 773 773 143026 122008 21018 53231 42142 11089 REPAIRS AND MAINTENANCE 199952 162006 37946 SCHOOL MATERIALS AND SU 130110 130110 1315278 667940 647338 0 1891709 1993998 281750 779594 3065852 1567280 1559231 1498572 0 3732690 4272164 1910 1146 10171 15826 12081 16972 X 3669510 4224512 51099 30680 3720609 4255192 3732690 4272164 534583 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 233123 233123 1857448 942930 914518 903462 591842 311620 71819 32508 39311 1498572 LEASE OBLIGATION 15826 15826 X 1849861 0 1849861 0 1849861 1315278 0 1315278 0 1315278 PART X, LINE 2: THE TRUST RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) STATING THAT THE TRUST IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE TRUST IS REQUIRED TO PAY TAXES ON ANY UNRELATED BUSINESS INCOME. MANAGEMENT DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE TRUST HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE TRUST WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 LOCAL NEWSPAPER & OTHER MAILINGS SCHEDULE E, PART I, LINE 6 THE TRUST OPERATES AS AN APPRENTICESHIP TRAINING PROGRAM AS DEFINED BY CHAPTER 133 OF THE TEXAS EDUCATION CODE. THE PROGRAM IS REGISTERED WITH THE BUREAU OF APPRENTICESHIP TRAINING OF THE U.S. DEPARTMENT OF LABOR AND APPROVED BY THE TEXAS WORKFORCE COMMISSION. THE PROGRAM IS UNDER THE DIRECTION OF AN APPRENTICESHIP COMMITTEE WHOSE MEMBERS ARE APPOINTED BY ONE OR MORE EMPLOYERS OF APPRENTICES. THE TEXAS WORKFORCE COMMISSION ALLOCATES STATE FUNDS FOR THE SUPPORT OF THE PROGRAM THROUGH LOCAL EDUCATION AGENCIES (LEAS). THE AMOUNT AWARDED TO THE PROGRAM IS BASED ON THE NUMBER OF STUDENTS ENROLLED IN CREDITED HOURS. 0 0 0 0 0 0 0 0 0 ROMAN PEREZ TRAINING COORDINATOR 107890 0 0 0 0 0 42808 0 9381 0 160079 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE TRUST IS ADMINISTERED BY A BOARD OF TWELVE (12) TRUSTEES, SIX (6) OF WHOM SHALL BE DESIGNATED AS UNION TRUSTEES AND SIX (6) OF WHOM SHALL BE DESIGNATED AS EMPLOYER TRUSTEES. THE MCA-SMACNA OF SAN ANTONIO SHALL DESIGNATE THREE (3) OF THE EMPLOYER TRUSTEES AND THE AUSTIN SHEET METAL ASSOCIATION SHALL DESIGNATE THREE (3) OF THE EMPLOYER TRUSTEES. THE UNION SHALL DESIGNATE SIX (6) OF THE UNION TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B THE TRUST DOES NOT HAVE A COMMITTEE AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION CONTRACTS THEIR OUTSIDE PUBLIC ACCOUNTING FIRM FOR THE PREPARATION OF THE RETURN BASED ON DATA SUPPLIED BY MANAGEMENT. ONCE THE RETURN HAS BEEN PREPARED, A DRAFT IS REVIEWED BY THE ORGANIZATION AND ANY CHANGES ARE INCORPORATED INTO THE FILING. WITH THE CHANGES MADE TO THE FILING, THE RETURN IS THEN SUBMITTED TO THE TRUSTEES BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DIRECTED NOT ONLY TO DIRECTORS AND OFFICERS, BUT TO ALL EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF THE JATC. IT SHALL BE THE CONTINUING RESPONSIBILITY OF THE BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES TO THE BOARD CHAIR, WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD. THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO JATC. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: 1) THE CONFLICTING INTEREST IS FULLY DISCLOSED; 2) THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; 3) A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4) THE BOARD HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF JATC AND THE ADVANCEMENT OF ITS PURPOSE. CONFLICTS OF INTEREST ARE REVIEWED AT EACH MEETING, AS THEY ARISE BY THE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES APPROVES COMPENSATION FOR ALL EMPLOYEES DURING THE BUDGETING PROCESS. THE BOARD ALSO VERIFIES THAT COMPENSATION FOR UNION-REPRESENTED EMPLOYEES COMPLIES WITH THE COLLECTIVE BARGAINING AGREEMENT IN EFFECT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 1: MODIFIED CASH FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES OVERSEES THE AUDIT. THE BOARD DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.