Civic Intelligence

Sheet Metal Workers' Local Union No 25

EIN 22-3204850 • 501(c)5 • Carlstadt, NJ

Profile

To provide improved communication between labor and management.

440 Barell AvenueCarlstadt, NJ 07072

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.03x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

0.33x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

92nd percentile

39%

Higher net margin than 92% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

55th percentile

3.6%

Faster asset growth than 55% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

7.5%

Faster revenue growth than 67% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$341,211

Up $11,820 (+3.6%) from 2023

Liabilities

Down

$8,933

Down $1,509 (-14%) from 2023

Net Assets

Up

$332,278

Up $13,329 (+4.2%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin92nd percentile

Revenue

Up

$27,180

Up $1,907 (+7.5%) from 2023

Expenses

Down

$16,458

Down $8,324 (-34%) from 2023

Net Income

Up

$10,722

Up $10,231 (+2084%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $479,980Liabilities 2010: $20,574Net Assets 2010: $459,4062010Assets 2011: $460,039Liabilities 2011: $15,7372011Assets 2012: $451,181Liabilities 2012: $23,688Net Assets 2012: $427,4932012Assets 2013: $434,341Liabilities 2013: $11,070Net Assets 2013: $423,2712013Assets 2014: $429,139Liabilities 2014: $12,193Net Assets 2014: $416,9462014Assets 2015: $424,199Liabilities 2015: $13,638Net Assets 2015: $410,5612015Assets 2016: $412,175Liabilities 2016: $9,084Net Assets 2016: $403,0912016Assets 2017: $404,830Liabilities 2017: $14,595Net Assets 2017: $390,2352017Assets 2018: $387,269Liabilities 2018: $10,427Net Assets 2018: $376,8422018Assets 2019: $362,820Liabilities 2019: $13,495Net Assets 2019: $349,3252019Assets 2020: $349,483Liabilities 2020: $10,125Net Assets 2020: $339,3582020Assets 2021: $343,835Liabilities 2021: $13,271Net Assets 2021: $330,5642021Assets 2022: $323,477Liabilities 2022: $9,108Net Assets 2022: $314,3692022Assets 2023: $329,391Liabilities 2023: $10,442Net Assets 2023: $318,9492023Assets 2024: $341,211Liabilities 2024: $8,933Net Assets 2024: $332,2782024

Highlighted filing

2024

Assets$341,211
Liabilities$8,933
Net Assets$332,278
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20K-$40KExpenses 2010: $34,7812010Revenue 2011: $11,608Expenses 2011: $26,711Net Income 2011: -$15,1032011Revenue 2012: $12,592Expenses 2012: $29,401Net Income 2012: -$16,8092012Revenue 2013: $12,880Expenses 2013: $17,102Net Income 2013: -$4,2222013Revenue 2014: $14,126Expenses 2014: $20,451Net Income 2014: -$6,3252014Revenue 2015: $15,190Expenses 2015: $21,575Net Income 2015: -$6,3852015Revenue 2016: $16,344Expenses 2016: $23,814Net Income 2016: -$7,4702016Revenue 2017: $18,327Expenses 2017: $31,183Net Income 2017: -$12,8562017Revenue 2018: $16,286Expenses 2018: $29,679Net Income 2018: -$13,3932018Revenue 2019: $21,469Expenses 2019: $48,986Net Income 2019: -$27,5172019Revenue 2020: $16,918Expenses 2020: $26,885Net Income 2020: -$9,9672020Revenue 2021: $15,348Expenses 2021: $22,501Net Income 2021: -$7,1532021Revenue 2022: $16,043Expenses 2022: $26,799Net Income 2022: -$10,7562022Revenue 2023: $25,273Expenses 2023: $24,782Net Income 2023: $4912023Revenue 2024: $27,180Expenses 2024: $16,458Net Income 2024: $10,7222024

Highlighted filing

2024

Revenue$27,180
Expenses$16,458
Net Income$10,722
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$341,211
Liabilities
$8,933
Net assets
$332,278
Revenue
$27,180
Expenses
$16,458
Net income
$10,722
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.41$0.09$3.32$0.27$0.16$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.29$0.10$3.19$0.25$0.25$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.09$3.14$0.16$0.27$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$0.13$3.31$0.15$0.23$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.49$0.10$3.39$0.17$0.27$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.63$0.13$3.49$0.21$0.49$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.87$0.10$3.77$0.16$0.30$0.13
2017Detailed filing. Detailed filing data is available for this year.$4.05$0.15$3.90$0.18$0.31$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.12$0.09$4.03$0.16$0.24$0.07
2015Detailed filing. Detailed filing data is available for this year.$4.24$0.14$4.11$0.15$0.22$0.06
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$0.12$4.17$0.14$0.20$0.06
2013Detailed filing. Detailed filing data is available for this year.$4.34$0.11$4.23$0.13$0.17$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.51$0.24$4.27$0.13$0.29$0.17
2011Summary only. Only limited summary data is available for this year.$4.60$0.16$0.12$0.27$0.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.80$0.21$4.59$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 2, 2025
Return Version
2024v5.1
Gross Receipts
$27,180
Mission and Program Overview

Mission

To provide improved communication between labor and management.

Program Services

DescriptionGrantsExpenses
TO PROVIDE IMPROVED COMMUNICATION BETWEEN REPRESENTATIVES OF LABOR AND MANAGEMENT AND ENCOURAGE, DEVELOP AND ADVANCE THE INTEREST OF THE SHEET METAL INDUSTRY, THE UNION, ITS MEMBERS, AND EMPLOYERS.$0$0
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSEPH DEMARK JRTrustee-$0--
CRAIG HOFFMANTrustee-$0--
JOSEPH MELAHNTrustee-$0--
STEVE PUCILOWSKITrustee-$0--
KEN O'BOYLETrustee-$0--
TONY COSTATrustee-$0--
Filing and Contact Details

Filer

Filer Name
SHEET METAL WORKERS' LOCAL UNION NO 25
EIN
22-3204850
Phone
2015070334
Address
440 BARELL AVENUE, CARLSTADT, NJ 07072

Signing Officer

Name
Joseph Demark Jr
Title
Trustee
Phone
2015070334
Signed
2025-06-02
Discuss with paid preparer
Yes

Preparer

Firm
Mspc Cpas & Advisors Pc
Address
340 NORTH AVENUE EAST, CRANFORD, NJ 07016-2496
Preparer
Patrick M Trombetta CPA
Phone
9082727000
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 16,504.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: allocated expenses. Amount: 8,933. Description: donations. Amount: 1,500. Total to form 990-ez, line 16: 10,433.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: unrealized gain. Amount: 2,607.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: employers' contribution receivable. Beg. Of year amount: 725. End of year amount: 589.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: due to welfare fund. Beg. Of year amount: 10,442. End of year amount: 8,933.”

Raw XML Appendix131 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS 25
IRS990EZ/BooksInCareOfDetail/PhoneNum02015070330
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0440 BARELL AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CARLSTADT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd007072
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0328666
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0340622
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt010676
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt010722
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06025
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0329391
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0341211
IRS990EZ/GrossReceiptsAmt027180
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt016504
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0318949
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0332278
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0318949
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0332278
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSEPH DEMARK JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CRAIG HOFFMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOSEPH MELAHN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3STEVE PUCILOWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KEN O'BOYLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5TONY COSTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0725
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0589
IRS990EZ/OtherChangesInNetAssetsAmt02607
IRS990EZ/OtherExpensesTotalAmt010433
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE IMPROVED COMMUNICATION BETWEEN LABOR AND MANAGEMENT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE IMPROVED COMMUNICATION BETWEEN REPRESENTATIVES OF LABOR AND MANAGEMENT AND ENCOURAGE, DEVELOP AND ADVANCE THE INTEREST OF THE SHEET METAL INDUSTRY, THE UNION, ITS MEMBERS, AND EMPLOYERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt010442
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt08933
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt016458
IRS990EZ/TotalRevenueAmt027180
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 16,504.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ALLOCATED EXPENSES. AMOUNT: 8,933. DESCRIPTION: DONATIONS. AMOUNT: 1,500. TOTAL TO FORM 990-EZ, LINE 16: 10,433.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: UNREALIZED GAIN. AMOUNT: 2,607.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: EMPLOYERS' CONTRIBUTION RECEIVABLE. BEG. OF YEAR AMOUNT: 725. END OF YEAR AMOUNT: 589.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: DUE TO WELFARE FUND. BEG. OF YEAR AMOUNT: 10,442. END OF YEAR AMOUNT: 8,933.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH DEMARK JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02015070334
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS' LOCAL UNION NO 25
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOINT LABOR MANAGEMENT TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0223204850
ReturnHeader/Filer/PhoneNum02015070334
ReturnHeader/Filer/USAddress/AddressLine1Txt0440 BARELL AVENUE
ReturnHeader/Filer/USAddress/CityNm0CARLSTADT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd007072
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0222951202
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MSPC CPAS & ADVISORS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0340 NORTH AVENUE EAST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CRANFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0070162496
ReturnHeader/PreparerPersonGrp/PhoneNum09082727000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK M TROMBETTA CPA
ReturnHeader/ReturnTs02025-06-02T12:31:51-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)5 • <$500k nonprofits