West Virginia Sheet Metal Workers Joint Apprenticeship Training
| Fiscal year | Revenue | Expenses | Net | Reserve mo. | Staff % |
|---|---|---|---|---|---|
| 2020 | 391,364 | 329,766 | 61,598 | 37.2 | 37% |
| 2021 | 367,242 | 435,315 | −68,073 | 26.3 | 0% |
| 2022 | 264,579 | 468,922 | −204,343 | 19.2 | 22% |
| 2023 | 295,516 | 345,498 | −49,982 | 39.5 | 35% |
In its most recent public year (2023), this organization spent $49,982 more than it brought in. Its reserves stood at about 39.5 months of spending, up from 37.2 in 2020. Staff pay was 35% of spending.
Reserve months = net assets ÷ average monthly spending; net assets count everything the organization owns beyond its debts — buildings and donor-restricted funds included, not just cash. Staff pay = salaries, wages, and officer compensation; it excludes benefits and payroll taxes. The IRS releases this data years after the fact — this organization's newest public year is 2023. Years refer to the calendar year in which the organization's fiscal year ended. Short-form filers do not publicly report donor-restricted balances or staffing costs. Source filings
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