Civic Intelligence

Local Union No 24 Dayton Area

EIN 31-0707177 • 501(c)3 • Dayton, OH

Profile

Training for sheet metal workers

6550 Poe AvenueDayton, OH 45414

www.smw24.org/DAYTON

Siviq Scores

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

Liabilities / Assets

78th percentile

0.25x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.29x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

59th percentile

8.8%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$76,032

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

84th percentile

35%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-6.1%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$548,787

Up $143,048 (+35%) from 2023

Liabilities

Up

$135,310

Up $102,300 (+310%) from 2023

Net Assets

Up

$413,477

Up $40,748 (+11%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin59th percentile

Revenue

Down

$461,960

Down $29,795 (-6.1%) from 2023

Expenses

Up

$421,212

Up $71,956 (+21%) from 2023

Net Income

Down

$40,748

Down $101,751 (-71%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$600K$400K$200K$0Assets 2010: $215,637Liabilities 2010: $35,979Net Assets 2010: $179,6582010Assets 2011: $203,471Liabilities 2011: $13,949Net Assets 2011: $189,5222011Assets 2012: $243,152Liabilities 2012: $7,646Net Assets 2012: $235,5062012Assets 2013: $364,222Liabilities 2013: $86,829Net Assets 2013: $277,3932013Assets 2014: $288,347Liabilities 2014: $3,868Net Assets 2014: $284,4792014Assets 2015: $394,223Liabilities 2015: $68,279Net Assets 2015: $325,9442015Assets 2016: $370,941Liabilities 2016: $9,105Net Assets 2016: $361,8362016Assets 2017: $368,018Liabilities 2017: $15,444Net Assets 2017: $352,5742017Assets 2018: $412,231Liabilities 2018: $14,478Net Assets 2018: $397,7532018Assets 2019: $406,865Liabilities 2019: $13,607Net Assets 2019: $393,2582019Assets 2020: $386,183Liabilities 2020: $15,666Net Assets 2020: $370,5172020Assets 2021: $272,557Liabilities 2021: $42,093Net Assets 2021: $230,4642021Assets 2022: $282,981Liabilities 2022: $52,751Net Assets 2022: $230,2302022Assets 2023: $405,739Liabilities 2023: $33,010Net Assets 2023: $372,7292023Assets 2024: $548,787Liabilities 2024: $135,310Net Assets 2024: $413,4772024

Highlighted filing

2024

Assets$548,787
Liabilities$135,310
Net Assets$413,477
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $352,761Expenses 2010: $342,664Net Income 2010: $10,0972010Expenses 2011: $336,2412011Expenses 2012: $354,9852012Expenses 2013: $380,4422013Revenue 2014: $398,553Expenses 2014: $391,457Net Income 2014: $7,0962014Revenue 2015: $401,895Expenses 2015: $360,424Net Income 2015: $41,4712015Revenue 2016: $358,799Expenses 2016: $322,907Net Income 2016: $35,8922016Revenue 2017: $340,696Expenses 2017: $349,958Net Income 2017: -$9,2622017Revenue 2018: $398,826Expenses 2018: $353,647Net Income 2018: $45,1792018Revenue 2019: $374,927Expenses 2019: $379,422Net Income 2019: -$4,4952019Revenue 2020: $341,025Expenses 2020: $363,766Net Income 2020: -$22,7412020Revenue 2021: $291,108Expenses 2021: $431,161Net Income 2021: -$140,0532021Revenue 2022: $369,801Expenses 2022: $370,035Net Income 2022: -$2342022Revenue 2023: $491,755Expenses 2023: $349,256Net Income 2023: $142,4992023Revenue 2024: $461,960Expenses 2024: $421,212Net Income 2024: $40,7482024

Highlighted filing

2024

Revenue$461,960
Expenses$421,212
Net Income$40,748
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$548,787
Liabilities
$135,310
Net assets
$413,477
Revenue
$461,960
Expenses
$421,212
Net income
$40,748
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.49$1.35$4.13$4.62$4.21$0.41
2023Detailed filing. Detailed filing data is available for this year.$4.06$0.33$3.73$4.92$3.49$1.42
2022Detailed filing. Detailed filing data is available for this year.$2.83$0.53$2.30$3.70$3.70$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.73$0.42$2.30$2.91$4.31$1.40
2020Detailed filing. Detailed filing data is available for this year.$3.86$0.16$3.71$3.41$3.64$0.23
2019Detailed filing. Detailed filing data is available for this year.$4.07$0.14$3.93$3.75$3.79$0.04
2018Detailed filing. Detailed filing data is available for this year.$4.12$0.14$3.98$3.99$3.54$0.45
2017Detailed filing. Detailed filing data is available for this year.$3.68$0.15$3.53$3.41$3.50$0.09
2016Detailed filing. Detailed filing data is available for this year.$3.71$0.09$3.62$3.59$3.23$0.36
2015Detailed filing. Detailed filing data is available for this year.$3.94$0.68$3.26$4.02$3.60$0.41
2014Detailed filing. Detailed filing data is available for this year.$2.88$0.04$2.84$3.99$3.91$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$0.87$2.77$3.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.08$2.36$3.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.14$1.90$3.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.36$1.80$3.53$3.43$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$461,960
Mission and Program Overview

Mission

Training for sheet metal work

Training for sheet metal workers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$226,645$295,739▲ $69,094
Land, Buildings, and Equipment, Net$100,518$75,372▼ $25,146
Accounts Receivable$73,166$64,860▼ $8,306
Prepaid Expenses and Deferred Charges$5,410$6,085▲ $675
Total Assets$405,739$548,787▲ $143,048
Other Assets Total-$106,731-
Liabilities
Other Liabilities$9,375$115,740▲ $106,365
Accounts Payable and Accrued Expenses$3,943$15,632▲ $11,689
Unsecured Notes Loans Payable$19,692$3,938▼ $15,754
Total Liabilities$33,010$135,310▲ $102,300
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$372,729$413,477▲ $40,748
Total Net Assets Fund Balance$372,729$413,477▲ $40,748
Total Liabilities and Net Assets / Fund Balance$405,739$548,787▲ $143,048

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$71,131$217,635$288,766
Leasehold Improvements-$193,682$193,682
Other Land Buildings$4,241$74,823$79,064
Other Assets Org$106,731--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Anthony StephensDirectorFT$76,032$76,032

Board Members and Trustees

NameTitle
Candice BuddeChair
Jeremy HarmCo-chair
Cole ChaneyTrustee
Doug MayseTrustee
Justin ColletTrustee
Kathy KerberTrustee
Robert PopeTrustee
Sam BlakelyTrustee
Jeff HunleyTrustee & Bu
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$459,115
Investment Income
$0
Other Revenue
$2,845
Change in Net Assets
$40,748

Audited Revenue Reconciliation

Revenue per Audited Statements
$461,960
Total Revenue per Audited Statements
$461,960
Total Revenue per Form 990
$461,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$217,606
Other Expenses$203,606
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$77,636--$77,636
Current Officers, Directors, Trustees, and Key Employees$76,032--$76,032
Occupancy$55,242--$55,242
Pension Plan Contributions$32,516--$32,516
Depreciation Depletion$25,145--$25,145
Fees for Services Accounting$23,160--$23,160
Other Employee Benefits$18,919--$18,919
All Other Expenses$13,220--$13,220
Payroll Taxes$12,503--$12,503
Insurance$11,033--$11,033
Conferences and Meetings$8,596--$8,596
Fees for Services Legal$6,890--$6,890
Travel$6,511--$6,511
Office Expenses$4,129--$4,129
Other Expenses$3,970--$3,970
Total Functional Expenses$421,212$0$0$421,212

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$421,212
Total Expenses per Audited Statements$421,212
Total Expenses per Form 990$421,212
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability Long Term$56,044
Operating Lease Liability Current$50,687
Accrued Fringe Benefits$4,023
Accrued Wages$2,218
Federal Tax Withheld$1,068
Fica Tax Withheld$912
Employer Share Fica$912
Accrued Dues and Pal$397
City Tax Withheld$294
State Tax Withheld$248
Medicare Tax Withheld$213
Employer Share Medicare$213
School District Tax Withheld$42
Osd - 5503 Covington$2
Direct Deposit Liabilities$-1,533
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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, Page 6, Part VI, Line 11B

“The board of trustees reviews form 990 for accuracy prior to its filing.”

Form 990, Page 6, Part VI, Line 12C

“The board reviews any potential conflicts of interest at its regularly scheduled board meetings and on an ongoing basis monitors compliance with its conflict of interest policy. It also requires key management and all board members to answer related party questionnaire annually that would indicate any possible conflicts of interest.”

Form 990, Page 6, Part VI, Line 19

“Policies are available to the public for inspection upon request to the director.”

Filing and Contact Details

Filer

Filer Name
Local Union No 24 Dayton Area
EIN
31-0707177
Phone
9378987676
Address
6550 POE AVENUE, DAYTON, OH 45414

Signing Officer

Name
Candice Budde
Title
Chair
Phone
9378987676
Signed
2025-05-12

Organization Details

Principal Officer
Candice Budde
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
10

Preparer

Firm
Swallen Lawhun & Company
Address
1201 30TH ST NW STE 101A, CANTON, OH 44709
Preparer
Sara a Studeny CPA
Phone
3304924422
Raw XML AppendixShowing 400 of 409 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.

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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05410
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06085
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0156431
IRS990/PYOtherRevenueAmt02594
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IRS990/PYRevenuesLessExpensesAmt0142499
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0217635
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0288766
IRS990ScheduleD/ExpensesSubtotalAmt0421212
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0193682
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0193682
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0106731
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE ROU
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04241
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt074823
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt079064
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt056044
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt150687
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24023
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32218
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41068
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5912
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6912
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7397
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt8294
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt9248
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt10213
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1242
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt132
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14-1533
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY LONG TERM
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITY CURRENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED FRINGE BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED WAGES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4FEDERAL TAX WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5FICA TAX WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6EMPLOYER SHARE FICA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7ACCRUED DUES AND PAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8CITY TAX WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc9STATE TAX WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc10MEDICARE TAX WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc11EMPLOYER SHARE MEDICARE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc12SCHOOL DISTRICT TAX WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc13OSD - 5503 COVINGTON
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc14DIRECT DEPOSIT LIABILITIES
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NOTIFIED ALL AREA SCHOOL DISTRICTS, STATE EMPLOYMENT AGENCIES AND ALL MINORITY ORGANIZATIONS IN THE AREA
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES REVIEWS FORM 990 FOR ACCURACY PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS ANY POTENTIAL CONFLICTS OF INTEREST AT ITS REGULARLY SCHEDULED BOARD MEETINGS AND ON AN ONGOING BASIS MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IT ALSO REQUIRES KEY MANAGEMENT AND ALL BOARD MEMBERS TO ANSWER RELATED PARTY QUESTIONNAIRE ANNUALLY THAT WOULD INDICATE ANY POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POLICIES ARE AVAILABLE TO THE PUBLIC FOR INSPECTION UPON REQUEST TO THE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalAssetsGrp/EOYAmt0548787
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IRS990/TotalGrossUBIAmt00
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IRS990/TravelGrp/ProgramServicesAmt06511
IRS990/TravelGrp/TotalAmt06511
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt019692
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IRS990/WebsiteAddressTxt0WWW.SMW24.NET/DAYTON
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CANDICE BUDDE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum09378987676
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL UNION NO 24 DAYTON AREA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOINT APPRENTICESHIP AND TRAINING
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0310707177
ReturnHeader/Filer/PhoneNum09378987676
ReturnHeader/Filer/USAddress/AddressLine1Txt06550 POE AVENUE
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045414
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341172572
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWALLEN LAWHUN & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01201 30TH ST NW STE 101A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CANTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH

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