Sheet Metal Workers' Local Union #5 (Jatc)
Nonprofit profile at a glance
- EIN
- 621223806
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- Knoxville, TN, USA
- Phone
- 8656892928
- Rating confidence
- Limited
Reported finances
- Revenue
- $1,407,747
- Expenses
- $726,838
- Assets
- $1,994,610
- Liabilities
- $11,193
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Highest reported compensation
- LINCOLN FRITTS (COORDINATOR): $125,338 total reported compensation
- DAVID BURGIN (HIGHLY COMPENSATED): $100,429 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Professional training of union apprentices in sheet metal craftmanship
Operating model
- Revenue model
- Other-operating. 70% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 100
- Sustainability: 72
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 48.4%; rating input score 90; 90th percentile among comparable filings
- Total-asset coverage ratio: 2.74; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 64; 64th percentile among comparable filings
- Officer compensation ratio: 31.1%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: 8.9% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: 28.3% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 32.9% per year; rating input score 100; 91st percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $706K in reported program spending
- Leadership: top reported pay $125K · 11 people listed
- Consistency: 12 of 12 current checks pass
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Officer compensation ratio scored 7/100.