{"success":true,"data":{"_id":880243760,"filings":[{"Organization":{"value":null,"Person":["GEREMIAH ROBNETT","ANGELO IANNUCCI","ROBERT WITT","MANDI WILKINS","ALFONSO LOPEZ","WILLIAM BENES","RON SPEIGLE","ED MILLER","EDWARD M ABRAHAM","STEVEN L VANTINE","KENNETH BOSKET"],"Title":["CO-CHAIR - LABOR","CO-CHAIR - MANAGEMENT","TRUSTEE - MANAGEMENT","TRUSTEE - MANAGEMENT","TRUSTEE - LABOR","TRUSTEE - LABOR","TRUSTEE - LABOR","TRUSTEE - MANAGEMENT","TRAINING DIRECTOR","EMPLOYEE","EMPLOYEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,229890,193364,193364],"Direct compensation":[0,0,0,0,0,0,0,0,141237,129034,129034],"Other compensation":[0,0,0,0,0,0,0,0,88653,64330,64330]},"Basic":{"value":null,"mission":"Education and training of sheet metal apprentices.","year":2024,"name":"SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND","phone":7026323014,"website":"WWW.SM88JATC.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MANDI WILKINS","year_formation":1989,"state_legal_domicile":"NV","total_volunteers":6,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"2540 MARCO ST, LAS VEGAS, NV, 891154518, USA","city":"LAS VEGAS","state":"NV","country":"USA","zip_code":891154518},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":25,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":25,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2554247,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2027782,"Total revenue":2027782,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":219241,"Investment income total":266197,"Net investment gain":-46956,"Income from invest bond proceeds":0},"Other revenues":{"value":307224,"Other total":307224,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2582475,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1109465,"Current officers":229890,"Disqualified persons":0,"Other salaries and wages":623342,"Pension plan contributions":92868,"Other employee benefits":99266,"Payroll taxes":64099},"Other expenses":{"value":1473010,"Management services":0,"Legal":23132,"Accounting":31885,"Lobbying services":0,"Investment management fees":20000,"Other services":35749,"Advertising":29371,"Office expenses":322320,"Information technology":35139,"Royalties":0,"Occupancy":93774,"Travel":13703,"Conferences and meetings":5075,"Interest":320717,"Payments to affiliates":0,"Depreciation and depletion":209667,"Insurance":37240,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":295238,"SCHOOL SUPPLIES":103488,"CSN TUITION FEES":90766,"REPAIRS & MAINTENANCE":66386,"TRAINING EXPENSES":34598},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1837321,"Management And General Expenses":745154,"Fundraising Expenses":0}},"Assets":{"value":15149395,"Non-interest bearing cash":0,"Savings and temp cash investments":1446913,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":10870410,"Investments publicly traded":2832072,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4264094,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":4263944,"Unsecured notes loans payable":0,"Other liabilities":150},"Fund balance":{"value":10885301,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7114574197233274,"percentile":0.5442237358317289},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.011051397926668798,"percentile":0.3579154046963333},"Liabilities to Assets Ratio":{"score":0.28146959003973426,"percentile":0.2098096137049291},"Operating Reserve Ratio":{"score":5.866231038054579,"percentile":0.8298025628812074},"Officer Compensation Ratio":{"score":0.23877017202489859,"percentile":0.25546470972339097},"Program Expense Growth":{"score":0.07932909033525995,"percentile":0.6258653591556477},"Revenue Growth":{"score":0.10380468215119193,"percentile":0.7723600452538474},"Asset Growth":{"score":0.1754966089250542,"percentile":0.8184498435163803},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.599254075170543,"percentile":0.6033507833299969}},"source_xml":"202543149349306269_public.xml"},{"Organization":{"value":null,"Person":["RON SPEIGLE","EDWARD ABRAHAM","ALFONZO LOPEZ","ROBERT WITT","DAN COPPINGER","CARLOS GONZALES","WILLIAM BLAZVICK","ANGELO IANNUCCI","BYRON HARVEY","MANDY WILKINS","WILLIAM BLAZVICK","DEANNA M KIRK","ANGELA M SLEDGE","JEREMY HINDS","JEFFREY A PROFFITT","EDWARD M ABRAHAM"],"Title":["Trustee","PAST TRUSTEE","Trustee","Trustee","PAST TRUSTEE","PAST TRUSTEE","PAST TRUSTEE","TREASURER","President","Secretary","PAST SECRETARY","SECRETARY 1","MNGR OF RECORDS","EMPLOYEE","TRAINING DIRECTOR","TRAINING DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,2.0,2.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,13248,45049,74165,62088,40508],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,13248,45049,74165,62088,40508],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education and training of sheet metal apprentices.","year":2017,"name":"SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND","phone":7026323014,"website":"WWW.88TRAINING.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANGELO IANNUCCI","year_formation":1998,"state_legal_domicile":"NV","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"2540 MARCO ST, LAS VEGAS, NV, 89115, USA","city":"LAS VEGAS","state":"NV","country":"USA","zip_code":89115},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":0,"Number of employees total":25,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":25,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1423096,"Contributions":{"value":2500,"Other contributions":2500,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1341731,"Total revenue":1341731,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":78865,"Investment income total":65848,"Net investment gain":13017,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1065961,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":517406,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":351680,"Pension plan contributions":0,"Other employee benefits":131168,"Payroll taxes":34558},"Other expenses":{"value":548555,"Management services":0,"Legal":56612,"Accounting":31500,"Lobbying services":0,"Investment management fees":14486,"Other services":0,"Advertising":29774,"Office expenses":32905,"Information technology":0,"Royalties":0,"Occupancy":69817,"Travel":6931,"Conferences and meetings":3381,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":109114,"Insurance":19327,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":135275,"TUITION FEES":54708,"SCHOOL SUPPLIES":49847,"APPRENTICE GRADUATION EXPENSES":17368,"JANITORIAL EXPENSES":13352},"All other expenses":39433},"Functional Expenses":{"value":null,"Program Service Expenses":1065961,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":5188527,"Non-interest bearing cash":583292,"Savings and temp cash investments":1060333,"Pledges and grants receivable":0,"Accounts receivable":132993,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8051,"Land, building, equipment":1764320,"Investments publicly traded":1458624,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":180914},"Liabilities":{"value":50504,"Sum of Total Liabilities":0,"Accounts payable, accrued":50504,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":5138023,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.25095636555791034,"percentile":0.8015490721932289},"Liabilities to Assets Ratio":{"score":0.009733783788732332,"percentile":0.49966344822387515},"Operating Reserve Ratio":{"score":4.867464194281029,"percentile":0.8019691370237492},"Officer Compensation Ratio":{"score":0.22051275797144548,"percentile":0.2813522717671438},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7565160488692686,"percentile":0.9238180355384777}},"source_xml":"201843189349306584_public.xml"},{"Organization":{"value":null,"Person":["GEREMIAH ROBNETT","ANGELO IANNUCCI","ROBERT WITT","MANDI WILKINS","ALFONSO LOPEZ","WILLIAM BENES","EDWARD M ABRAHAM","STEVEN L VANTINE","KENNETH BOSKET"],"Title":["CO-CHAIR - LABOR","CO-CHAIR - MANAGEMENT","TRUSTEE - MANAGEMENT","TRUSTEE - MANAGEMENT","TRUSTEE - LABOR","TRUSTEE - LABOR","TRAINING DIRECTOR","EMPLOYEE","EMPLOYEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,214556,181203,181203],"Direct compensation":[0,0,0,0,0,0,132316,121384,121384],"Other compensation":[0,0,0,0,0,0,82240,59819,59819]},"Basic":{"value":null,"mission":"Education and training of sheet metal apprentices","year":2022,"name":"SHEET METAL LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND","phone":7026323014,"website":"WWW.88TRAINING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MANDI WILKINS","year_formation":1989,"state_legal_domicile":"NV","total_volunteers":6,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"2540 MARCO STREET, LAS VEGAS, NV, 89115, USA","city":"LAS VEGAS","state":"NV","country":"USA","zip_code":89115},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":27,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":27,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3137700,"Contributions":{"value":71002,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":71002,"Related organizations":0},"Program revenue":{"value":2730861,"Total revenue":2730861,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":103507,"Investment income total":103507,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":232330,"Other total":232330,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1822795,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1010175,"Current officers":214556,"Disqualified persons":0,"Other salaries and wages":556704,"Pension plan contributions":90493,"Other employee benefits":89807,"Payroll taxes":58615},"Other expenses":{"value":812620,"Management services":0,"Legal":42201,"Accounting":25690,"Lobbying services":0,"Investment management fees":20000,"Other services":28613,"Advertising":12442,"Office expenses":50768,"Information technology":0,"Royalties":0,"Occupancy":69848,"Travel":9664,"Conferences and meetings":7035,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":169315,"Insurance":31156,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":345888,"CSN TUITION FEES":178453,"SCHOOL SUPPLIES":75154,"REPAIRS & MAINTENANCE":54735,"TRAINING EXPENSES":37546},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1407082,"Management And General Expenses":415713,"Fundraising Expenses":0}},"Assets":{"value":9131448,"Non-interest bearing cash":0,"Savings and temp cash investments":3424919,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1619520,"Investments publicly traded":4087009,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":150,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":150},"Fund balance":{"value":9131298,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7719365041049597,"percentile":0.5939143902105001},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.41906651368837045,"percentile":0.8922868196594886},"Liabilities to Assets Ratio":{"score":1.64267485288204e-05,"percentile":0.5884268795689516},"Operating Reserve Ratio":{"score":5.009585828357001,"percentile":0.8064472777192948},"Officer Compensation Ratio":{"score":0.3165259944206562,"percentile":0.17232376106629055},"Program Expense Growth":{"score":0.04848650356716558,"percentile":0.5256537912135465},"Revenue Growth":{"score":0.16157196647195193,"percentile":0.8618075054082603},"Asset Growth":{"score":0.12361467240628549,"percentile":0.7354079690436346},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7094396015437899,"percentile":0.8638996252887029}},"source_xml":"202333149349303513_public.xml"},{"Organization":{"value":null,"Person":["GEREMIAH ROBNETT","ANGELO IANNUCCI","ROBERT WITT","MANDI WILKINS","ALFONSO LOPEZ","WILLIAM BENES","EDWARD M ABRAHAM","STEVEN L VANTINE","KENNETH BOSKET"],"Title":["CO-CHAIR - LABOR","CO-CHAIR - MANAGEMENT","TRUSTEE - MANAGEMENT","TRUSTEE - MANAGEMENT","TRUSTEE - LABOR","TRUSTEE - LABOR","TRAINING DIRECTOR","EMPLOYEE","EMPLOYEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,219430,185254,185254],"Direct compensation":[0,0,0,0,0,0,135346,124155,124155],"Other compensation":[0,0,0,0,0,0,84084,61099,61099]},"Basic":{"value":null,"mission":"Education and training of sheet metal apprentices","year":2023,"name":"SHEET METAL LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND","phone":7026323014,"website":"WWW.88TRAINING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MANDI WILKINS","year_formation":1989,"state_legal_domicile":"NV","total_volunteers":6,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"2540 MARCO STREET, LAS VEGAS, NV, 89115, USA","city":"LAS VEGAS","state":"NV","country":"USA","zip_code":89115},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":28,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":28,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3486394,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2881119,"Total revenue":2881119,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":447585,"Investment income total":447585,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":157690,"Other total":157690,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2159340,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1063797,"Current officers":219430,"Disqualified persons":0,"Other salaries and wages":597505,"Pension plan contributions":91526,"Other employee benefits":93882,"Payroll taxes":61454},"Other expenses":{"value":1095543,"Management services":0,"Legal":24212,"Accounting":35810,"Lobbying services":0,"Investment management fees":20000,"Other services":21264,"Advertising":21996,"Office expenses":55818,"Information technology":26148,"Royalties":0,"Occupancy":75012,"Travel":8651,"Conferences and meetings":5685,"Interest":238144,"Payments to affiliates":0,"Depreciation and depletion":152170,"Insurance":40666,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":369967,"CSN TUITION FEES":213519,"SCHOOL SUPPLIES":78537,"REPAIRS & MAINTENANCE":44928,"TRAINING EXPENSES":32983},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1715534,"Management And General Expenses":443806,"Fundraising Expenses":0}},"Assets":{"value":17720360,"Non-interest bearing cash":0,"Savings and temp cash investments":6298492,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":6931705,"Investments publicly traded":4490163,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7000150,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":7000000,"Unsecured notes loans payable":0,"Other liabilities":150},"Fund balance":{"value":10720210,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7944714588716922,"percentile":0.6181581448929777},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.38063798870695625,"percentile":0.8768503095474556},"Liabilities to Assets Ratio":{"score":0.39503429952890345,"percentile":0.1663497795104493},"Operating Reserve Ratio":{"score":8.20637787472098,"percentile":0.8717106360034913},"Officer Compensation Ratio":{"score":0.27320292311539635,"percentile":0.2140126697946372},"Program Expense Growth":{"score":0.07223625441888451,"percentile":0.6059103634015738},"Revenue Growth":{"score":0.1449830675462358,"percentile":0.8418755429607786},"Asset Growth":{"score":0.1955322888247727,"percentile":0.8420130833370948},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7091624642540051,"percentile":0.8634758577492964}},"source_xml":"202433209349316403_public.xml"},{"Organization":{"value":null,"Person":["JEFFREY PROFFITT","ANGELO IANNUCCI","GEREMIAH ROBNETT","ROBERT WITT","MANDI WILKINS","ALFONSO LOPEZ","EDWARD M ABRAHAM","STEVEN L VALENTINE"],"Title":["CO-CHAIR - LABOR","CO-CHAIR - MANAGEMENT","TRUSTEE - LABOR","TRUSTEE - MANAGEMENT","TRUSTEE - MANAGEMENT","TRUSTEE - LABOR","TRAINING DIRECTOR","EMPLOYEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,185505,158181],"Direct compensation":[0,0,0,0,0,0,112374,103534],"Other compensation":[0,0,0,0,0,0,73131,54647]},"Basic":{"value":null,"mission":"Education and training of sheet metal apprentices","year":2018,"name":"SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND","phone":7026323014,"website":"WWW.88TRAINING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JEFFREY PROFFITT","year_formation":1989,"state_legal_domicile":"NV","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"2540 MARCO STREET, LAS VEGAS, NV, 89115, USA","city":"LAS VEGAS","state":"NV","country":"USA","zip_code":89115},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":22,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1674868,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1475683,"Total revenue":1475683,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":38349,"Investment income total":47110,"Net investment gain":-8761,"Income from invest bond proceeds":0},"Other revenues":{"value":160836,"Other total":160836,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1372721,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":640816,"Current officers":185505,"Disqualified persons":0,"Other salaries and wages":316624,"Pension plan contributions":46864,"Other employee benefits":56111,"Payroll taxes":35712},"Other expenses":{"value":731905,"Management services":0,"Legal":81193,"Accounting":30085,"Lobbying services":0,"Investment management fees":18320,"Other services":22526,"Advertising":40855,"Office expenses":52645,"Information technology":33739,"Royalties":0,"Occupancy":32028,"Travel":8812,"Conferences and meetings":3205,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":117368,"Insurance":26956,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":264173,"REPAIRS AND MAINTENANCE":90119,"CSN TUITION FEES":82136,"SCHOOL SUPPLIES":59996,"TRAINING EXPENSES":31922},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":954017,"Management And General Expenses":418704,"Fundraising Expenses":0}},"Assets":{"value":5037732,"Non-interest bearing cash":120277,"Savings and temp cash investments":1699646,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1886836,"Investments publicly traded":1330973,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4500,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4500},"Fund balance":{"value":5033232,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6949824472707855,"percentile":0.5339158402680996},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.18040048529197525,"percentile":0.7355961129717269},"Liabilities to Assets Ratio":{"score":0.0008932591094563982,"percentile":0.5706736197485223},"Operating Reserve Ratio":{"score":3.6698877630632882,"percentile":0.7528690393934513},"Officer Compensation Ratio":{"score":0.25036842883586685,"percentile":0.2406162105192213},"Program Expense Growth":{"score":-0.04822356418385684,"percentile":0.2012693219628775},"Revenue Growth":{"score":0.13159054626421096,"percentile":0.8229044268643905},"Asset Growth":{"score":0.04346144893337893,"percentile":0.5011571909711349},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6139746815041977,"percentile":0.6458419285082763}},"source_xml":"201923189349314042_public.xml"},{"Organization":{"value":null,"Person":["WILLIAM P BLAZVICK","RON SPEIGLE","ANGELO IANNUCCI","BYRON HARVEY","EDWARD ABRAHAM","JR BROUGHTEN","BRANDON ZELENIAK","ANGELA M SLEDGE","JEREMY HINDS","JEFFREY A PROFFITT","ROBERT DIAZ"],"Title":["President","Trustee","Secretary","Treasurer","Trustee","Trustee","INSTRUCTOR","MNGR OF RECORDS","EMPLOYEE","TRAINING DIRECTOR","INSTRUCTOR"],"Hours":[1.0,1.0,2.0,2.0,1.0,1.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,10696,64781,105532,106335,10365],"Direct compensation":[0,0,0,0,0,0,10696,64781,105532,106335,10365],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education and training of sheet metal apprentices.","year":2016,"name":"SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND","phone":7026323014,"website":"WWW.88TRAINING.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"WILLIAM P BLAZVICK","year_formation":1998,"state_legal_domicile":"NV","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"2540 MARCO ST, LAS VEGAS, NV, 89115, USA","city":"LAS VEGAS","state":"NV","country":"USA","zip_code":89115},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":0,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1289931,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1282729,"Total revenue":1282729,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7202,"Investment income total":7202,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1052804,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":534536,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":362708,"Pension plan contributions":0,"Other employee benefits":140235,"Payroll taxes":31593},"Other expenses":{"value":518268,"Management services":0,"Legal":19695,"Accounting":8711,"Lobbying services":0,"Investment management fees":8846,"Other services":0,"Advertising":28168,"Office expenses":15604,"Information technology":3790,"Royalties":0,"Occupancy":60945,"Travel":2195,"Conferences and meetings":30003,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":114960,"Insurance":15956,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":177319,"TUITION FEES":94704,"SCHOOL SUPPLIES":58305,"GRADUATION EXPENSES":13534,"JANITORIAL EXPENSES":10776},"All other expenses":32076},"Functional Expenses":{"value":null,"Program Service Expenses":1052804,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":4607922,"Non-interest bearing cash":445912,"Savings and temp cash investments":765598,"Pledges and grants receivable":0,"Accounts receivable":122246,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":9301,"Land, building, equipment":1838230,"Investments publicly traded":1249227,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":177408},"Liabilities":{"value":29422,"Sum of Total Liabilities":0,"Accounts payable, accrued":29422,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":4578500,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":4578500,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.18382921257028476,"percentile":0.7394019457967395},"Liabilities to Assets Ratio":{"score":0.0063850907198515945,"percentile":0.5194003765774712},"Operating Reserve Ratio":{"score":4.376808978689291,"percentile":0.7844478229615709},"Officer Compensation Ratio":{"score":0.28277723108954755,"percentile":0.20393084993897576},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7369901394120881,"percentile":0.9021460956090763}},"source_xml":"201703199349307050_public.xml"},{"Organization":{"value":null,"Person":["ANGELO IANNUCCI","GEREMIAH ROBNETT","ROBERT WITT","MANDI WILKINS","ALFONSO LOPEZ","JEFFREY PROFFITT","EDWARD M ABRAHAM","STEVEN L VANTINE"],"Title":["CO-CHAIR - MANAGEMENT","TRUSTEE - LABOR","TRUSTEE - MANAGEMENT","TRUSTEE - MANAGEMENT","TRUSTEE - LABOR","CO-CHAIR - LABOR","TRAINING DIRECTOR","EMPLOYEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,196652,185188],"Direct compensation":[0,0,0,0,0,0,126904,116425],"Other compensation":[0,0,0,0,0,0,69748,68763]},"Basic":{"value":null,"mission":"Education and training of sheet metal apprentices","year":2020,"name":"SHEET METAL LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND","phone":7026323014,"website":"WWW.88TRAINING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GEREMIAH ROBNETT","year_formation":1989,"state_legal_domicile":"NV","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"2540 MARCO STREET, LAS VEGAS, NV, 89115, USA","city":"LAS VEGAS","state":"NV","country":"USA","zip_code":89115},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":26,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":26,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2669095,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2371436,"Total revenue":2371436,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":49748,"Investment income total":49748,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":247911,"Other total":247911,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1456104,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":735930,"Current officers":196652,"Disqualified persons":0,"Other salaries and wages":374659,"Pension plan contributions":63682,"Other employee benefits":57824,"Payroll taxes":43113},"Other expenses":{"value":720174,"Management services":0,"Legal":40276,"Accounting":49882,"Lobbying services":0,"Investment management fees":15089,"Other services":24922,"Advertising":29978,"Office expenses":40710,"Information technology":16261,"Royalties":0,"Occupancy":46941,"Travel":8116,"Conferences and meetings":1550,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":167300,"Insurance":29666,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":249483,"CSN TUITION FEES":146059,"SCHOOL SUPPLIES":50217,"REPAIRS & MAINTENANCE":34560,"TRAINING EXPENSES":18647},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1042122,"Management And General Expenses":413982,"Fundraising Expenses":0}},"Assets":{"value":7349178,"Non-interest bearing cash":2803152,"Savings and temp cash investments":2886266,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1659760,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1050,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":1050},"Fund balance":{"value":7348128,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7156920110102025,"percentile":0.5470046240725673},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.4544577843800989,"percentile":0.9046035006569617},"Liabilities to Assets Ratio":{"score":0.00014287312132050688,"percentile":0.5846119433069008},"Operating Reserve Ratio":{"score":5.047151851790806,"percentile":0.8076234489746797},"Officer Compensation Ratio":{"score":0.26223401625158643,"percentile":0.22639773348304093},"Program Expense Growth":{"score":0.0155170217212414,"percentile":0.38575459661131395},"Revenue Growth":{"score":0.19484722249628944,"percentile":0.8925226724183064},"Asset Growth":{"score":0.11213998642079029,"percentile":0.7113316681745429},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6871677124801987,"percentile":0.8263471018120012}},"source_xml":"202142879349302129_public.xml"},{"Organization":{"value":null,"Person":["ANGELO IANNUCCI","GEREMIAH ROBNETT","ROBERT WITT","MANDI WILKINS","ALFONSO LOPEZ","JEFFREY PROFFITT","EDWARD M ABRAHAM","STEVEN L VANTINE"],"Title":["CO-CHAIR - MANAGEMENT","TRUSTEE - LABOR","TRUSTEE - MANAGEMENT","TRUSTEE - MANAGEMENT","TRUSTEE - LABOR","CO-CHAIR - LABOR","TRAINING DIRECTOR","EMPLOYEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,194953,200731],"Direct compensation":[0,0,0,0,0,0,117874,108618],"Other compensation":[0,0,0,0,0,0,77079,92113]},"Basic":{"value":null,"mission":"Education and training of sheet metal apprentices","year":2019,"name":"SHEET METAL LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND","phone":7026323014,"website":"WWW.88TRAINING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANGELO IANNUCCI","year_formation":1989,"state_legal_domicile":"NV","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"2540 MARCO STREET, LAS VEGAS, NV, 89115, USA","city":"LAS VEGAS","state":"NV","country":"USA","zip_code":89115},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":24,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":24,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2318245,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2103205,"Total revenue":2103205,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":41089,"Investment income total":64960,"Net investment gain":-23871,"Income from invest bond proceeds":0},"Other revenues":{"value":173951,"Other total":173951,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1655540,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":833165,"Current officers":194953,"Disqualified persons":0,"Other salaries and wages":365609,"Pension plan contributions":171795,"Other employee benefits":57395,"Payroll taxes":43413},"Other expenses":{"value":822375,"Management services":0,"Legal":38809,"Accounting":69151,"Lobbying services":0,"Investment management fees":18457,"Other services":33459,"Advertising":40432,"Office expenses":19073,"Information technology":22657,"Royalties":0,"Occupancy":42121,"Travel":7073,"Conferences and meetings":2225,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":253360,"Insurance":25175,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":250383,"CSN TUITION FEES":111497,"SCHOOL SUPPLIES":64489,"TRAINING EXPENSES":40956,"REPAIRS & MAINTENANCE":33441},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1253942,"Management And General Expenses":401598,"Fundraising Expenses":0}},"Assets":{"value":6034778,"Non-interest bearing cash":1530777,"Savings and temp cash investments":1097349,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1743363,"Investments publicly traded":1663289,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2750,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2750},"Fund balance":{"value":6032028,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7574217475868901,"percentile":0.5800562702907366},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.28586495387674726,"percentile":0.8263935749618021},"Liabilities to Assets Ratio":{"score":0.0004556919906581485,"percentile":0.5779278160964746},"Operating Reserve Ratio":{"score":3.645202169684816,"percentile":0.7515936413190983},"Officer Compensation Ratio":{"score":0.23900600408325984,"percentile":0.25516190837133407},"Program Expense Growth":{"score":0.04543576156001631,"percentile":0.5138568861551961},"Revenue Growth":{"score":0.19902441643031613,"percentile":0.8957487308401162},"Asset Growth":{"score":0.0791562818250781,"percentile":0.6262176438610564},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6912194314955779,"percentile":0.8336649412654991}},"source_xml":"202003149349304175_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["GEREMIAH ROBNETT","ANGELO IANNUCCI","ROBERT WITT","MANDI WILKINS","ALFONSO LOPEZ","WILLIAM BENES","RON SPEIGLE","ED MILLER","EDWARD M ABRAHAM","STEVEN L VANTINE","KENNETH BOSKET"],"Title":["CO-CHAIR - LABOR","CO-CHAIR - MANAGEMENT","TRUSTEE - MANAGEMENT","TRUSTEE - MANAGEMENT","TRUSTEE - LABOR","TRUSTEE - LABOR","TRUSTEE - LABOR","TRUSTEE - MANAGEMENT","TRAINING DIRECTOR","EMPLOYEE","EMPLOYEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,229890,193364,193364],"Direct compensation":[0,0,0,0,0,0,0,0,141237,129034,129034],"Other compensation":[0,0,0,0,0,0,0,0,88653,64330,64330]},"Basic":{"value":null,"mission":"Education and training of sheet metal apprentices.","year":2024,"name":"SHEET METAL WORKERS LOCAL 88 JOINT APPRENTICESHIP & TRAINING FUND","phone":7026323014,"website":"WWW.SM88JATC.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MANDI WILKINS","year_formation":1989,"state_legal_domicile":"NV","total_volunteers":6,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"2540 MARCO ST, LAS VEGAS, NV, 891154518, USA","city":"LAS VEGAS","state":"NV","country":"USA","zip_code":891154518},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":25,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":25,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2554247,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2027782,"Total revenue":2027782,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":219241,"Investment income total":266197,"Net investment gain":-46956,"Income from invest bond proceeds":0},"Other revenues":{"value":307224,"Other total":307224,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2582475,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1109465,"Current officers":229890,"Disqualified persons":0,"Other salaries and wages":623342,"Pension plan contributions":92868,"Other employee benefits":99266,"Payroll taxes":64099},"Other expenses":{"value":1473010,"Management services":0,"Legal":23132,"Accounting":31885,"Lobbying services":0,"Investment management fees":20000,"Other services":35749,"Advertising":29371,"Office expenses":322320,"Information technology":35139,"Royalties":0,"Occupancy":93774,"Travel":13703,"Conferences and meetings":5075,"Interest":320717,"Payments to affiliates":0,"Depreciation and depletion":209667,"Insurance":37240,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":295238,"SCHOOL SUPPLIES":103488,"CSN TUITION FEES":90766,"REPAIRS & MAINTENANCE":66386,"TRAINING EXPENSES":34598},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1837321,"Management And General Expenses":745154,"Fundraising Expenses":0}},"Assets":{"value":15149395,"Non-interest bearing cash":0,"Savings and temp cash investments":1446913,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":10870410,"Investments publicly traded":2832072,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4264094,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":4263944,"Unsecured notes loans payable":0,"Other liabilities":150},"Fund balance":{"value":10885301,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7114574197233274,"percentile":0.5442237358317289},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.011051397926668798,"percentile":0.3579154046963333},"Liabilities to Assets Ratio":{"score":0.28146959003973426,"percentile":0.2098096137049291},"Operating Reserve Ratio":{"score":5.866231038054579,"percentile":0.8298025628812074},"Officer Compensation Ratio":{"score":0.23877017202489859,"percentile":0.25546470972339097},"Program Expense Growth":{"score":0.07932909033525995,"percentile":0.6258653591556477},"Revenue Growth":{"score":0.10380468215119193,"percentile":0.7723600452538474},"Asset Growth":{"score":0.1754966089250542,"percentile":0.8184498435163803},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.599254075170543,"percentile":0.6033507833299969}},"source_xml":"202543149349306269_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}