Civic Intelligence

Sheet Metal Workers Local #24 Apprenticeship Training Comm Trust Fund

EIN 31-0645088 • 501(c)5 • Forest Park, OH

View Organization Page

Profile

The fund's primary exempt purpose is to administer a program for the training and education of apprentice sheet metal workers located in the greater cincinnati area.

1440 Kemper Meadow DriveForest Park, OH 45240

n/A

Siviq Scores

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

Liabilities / Assets

80th percentile

0.05x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

61st percentile

11%

Higher net margin than 61% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

57th percentile

5.6%

Faster asset growth than 57% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

2.2%

Faster revenue growth than 44% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$824,560

Up $353,300 (+75%) from 2022

Liabilities

Up

$43,631

Up $39,329 (+914%) from 2022

Net Assets

Up

$780,929

Up $313,971 (+67%) from 2022

Operations
Liabilities / Revenue80th percentileNet Margin61st percentile

Revenue

Up

$637,594

Up $236,969 (+59%) from 2022

Expenses

Up

$565,907

Up $267,306 (+90%) from 2022

Net Income

Down

$71,687

Down $30,337 (-30%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$1.0M$500K$0Assets 2010: $325,717Liabilities 2010: $83,396Net Assets 2010: $242,3212010Assets 2011: $301,510Liabilities 2011: $79,895Net Assets 2011: $221,6152011Assets 2012: $303,806Liabilities 2012: $80,687Net Assets 2012: $223,1192012Assets 2013: $301,699Liabilities 2013: $75,503Net Assets 2013: $226,1962013Assets 2014: $275,801Liabilities 2014: $65,537Net Assets 2014: $210,2642014Assets 2015: $285,856Liabilities 2015: $82,169Net Assets 2015: $203,6872015Assets 2017: $332,674Liabilities 2017: $111,994Net Assets 2017: $220,6802017Assets 2018: $333,630Liabilities 2018: $145,381Net Assets 2018: $188,2492018Assets 2019: $400,036Liabilities 2019: $172,035Net Assets 2019: $228,0012019Assets 2020: $420,830Liabilities 2020: $77,044Net Assets 2020: $343,7862020Assets 2021: $366,196Liabilities 2021: $1,262Net Assets 2021: $364,9342021Assets 2022: $471,260Liabilities 2022: $4,302Net Assets 2022: $466,9582022Assets 2025: $824,560Liabilities 2025: $43,631Net Assets 2025: $780,9292025

Highlighted filing

2025

Assets$824,560
Liabilities$43,631
Net Assets$780,929
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $253,649Expenses 2010: $301,766Net Income 2010: -$48,1172010Expenses 2011: $280,8362011Expenses 2012: $280,7612012Expenses 2013: $268,9232013Revenue 2014: $257,647Expenses 2014: $273,579Net Income 2014: -$15,9322014Revenue 2015: $290,220Expenses 2015: $296,797Net Income 2015: -$6,5772015Revenue 2017: $384,751Expenses 2017: $352,821Net Income 2017: $31,9302017Revenue 2018: $400,086Expenses 2018: $432,517Net Income 2018: -$32,4312018Revenue 2019: $487,942Expenses 2019: $448,190Net Income 2019: $39,7522019Revenue 2020: $457,631Expenses 2020: $341,846Net Income 2020: $115,7852020Revenue 2021: $361,402Expenses 2021: $340,254Net Income 2021: $21,1482021Revenue 2022: $400,625Expenses 2022: $298,601Net Income 2022: $102,0242022Revenue 2025: $637,594Expenses 2025: $565,907Net Income 2025: $71,6872025

Highlighted filing

2025

Revenue$637,594
Expenses$565,907
Net Income$71,687
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$824,560
Liabilities
$43,631
Net assets
$780,929
Revenue
$637,594
Expenses
$565,907
Net income
$71,687
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.25$0.44$7.81$6.38$5.66$0.72
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$0.04$4.67$4.01$2.99$1.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$0.01$3.65$3.61$3.40$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.21$0.77$3.44$4.58$3.42$1.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.00$1.72$2.28$4.88$4.48$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.34$1.45$1.88$4.00$4.33$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$1.12$2.21$3.85$3.53$0.32
2015Detailed filing. Detailed filing data is available for this year.$2.86$0.82$2.04$2.90$2.97$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.76$0.66$2.10$2.58$2.74$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.76$2.26$2.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.81$2.23$2.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.80$2.22$2.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.83$2.42$2.54$3.02$0.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jan 25, 2026
Return Version
2024v5.5
Gross Receipts
$637,594
Mission and Program Overview

Mission

The fund's primary exempt purpose is to administer a program for the training and education of apprentice sheet metal workers located in the greater cincinnati area.

Provision of apprenticeship training for apprentice sheet metal workers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$535,846$642,200▲ $106,354
Land, Buildings, and Equipment, Net$74,802$61,259▼ $13,543
Savings and Temporary Cash Investments$12,318$12,762▲ $444
Total Assets$780,512$824,560▲ $44,048
Other Assets Total$157,546$108,339▼ $49,207
Liabilities
Other Liabilities$61,471$39,257▼ $22,214
Accounts Payable and Accrued Expenses$9,799$4,374▼ $5,425
Total Liabilities$71,270$43,631▼ $27,639
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$709,242$780,929▲ $71,687
Total Net Assets Fund Balance$709,242$780,929▲ $71,687
Total Liabilities and Net Assets / Fund Balance$780,512$824,560▲ $44,048

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,387$106,761$143,148
Leasehold Improvements$24,872$11,922$36,794
Other Assets Org$39,257--
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Gregory JohnsonChairman
Kevin JohnsonCo-chairman
Bob PopeExecutive Director
Jeff HunleyTrustee
Jeff MuellerTrustee
John McdonaldTrustee
Joseph SandmanTrustee
Josh JacobsTrustee
Scott BoosveldTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$475,828
Program Service Revenue
$160,458
Investment Income
$1
Other Revenue
$1,307
All Other Contributions
$11,928
Change in Net Assets
$71,687

Audited Revenue Reconciliation

Revenue per Audited Statements
$637,594
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$637,594
Total Revenue per Form 990
$637,594
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$350,354
Salaries, Compensation, and Employee Benefits$215,553
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$153,794
Pension Plan Contributions---$47,991
Fees for Services Accounting---$35,538
Occupancy---$24,800
Depreciation Depletion---$23,848
Payroll Taxes---$13,768
All Other Expenses---$13,572
Insurance---$4,541
Other Expenses---$4,363
Travel---$3,187
Office Expenses---$2,931
Advertising---$184
Total Functional Expenses$0$0$0$565,907

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$565,907
Total Expenses per Audited Statements$565,907
Total Expenses per Form 990$565,907
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$39,257
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The completed form 990 is reviewed and approved by management, with a copy to the board of trustees before filing with the irs.”

Form 990, Part VI, Section B, Line 12C

“The board reviews all contracts and has knowledge of all of the organizations vendors.”

Form 990, Part VI, Section B, Line 15A

“Chairman/secretary/trustees - committee meets to determine percentage raises for training coordinator/instructors.”

Form 990, Part VI, Section C, Line 19

“Available upon request. Online at www.guidestar.org”

Filing and Contact Details

Filer

Filer Name
SHEET METAL WORKERS LOCAL #24
EIN
31-0645088
Phone
5138218120
Address
1440 KEMPER MEADOW DRIVE, FOREST PARK, OH 45240

Signing Officer

Name
Cort J Wayman
Title
Training Coordinator
Phone
5138218120
Signed
2026-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory Johnson
Formed
1967
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
0
Employees
9
Volunteers
0

Preparer

Firm
Rudler Psc
Address
809 WRIGHTS SUMMIT PARKWAY SUITE, 200, FT WRIGHT, KY 41011
Preparer
David W Neuhaus CPA
Phone
8593311717
Raw XML Appendix361 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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPLETED FORM 990 IS REVIEWED AND APPROVED BY MANAGEMENT, WITH A COPY TO THE BOARD OF TRUSTEES BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS ALL CONTRACTS AND HAS KNOWLEDGE OF ALL OF THE ORGANIZATIONS VENDORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHAIRMAN/SECRETARY/TRUSTEES - COMMITTEE MEETS TO DETERMINE PERCENTAGE RAISES FOR TRAINING COORDINATOR/INSTRUCTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST. ONLINE AT WWW.GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CORT J WAYMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRAINING COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05138218120
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL #24
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP TRAINING COMM TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0310645088
ReturnHeader/Filer/PhoneNum05138218120
ReturnHeader/Filer/USAddress/AddressLine1Txt01440 KEMPER MEADOW DRIVE
ReturnHeader/Filer/USAddress/CityNm0FOREST PARK
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUDLER PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0809 WRIGHTS SUMMIT PARKWAY SUITE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FT WRIGHT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041011
ReturnHeader/PreparerPersonGrp/PhoneNum08593311717
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID W NEUHAUS CPA
ReturnHeader/ReturnTs02026-02-06T06:55:45-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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