Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
990 • Fiscal year 2023 • EIN 31-1383887
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.1% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Assets
Up$3,346,684
Up $111,752 (+3.5%) from 2022
Net Assets
Up$3,294,775
Up $101,358 (+3.2%) from 2022
Liabilities
Up$51,909
Up $10,394 (+25%) from 2022
Revenue
Up$458,986
Up $69,676 (+18%) from 2022
Expenses
Down$222,359
Down $46,238 (-17%) from 2022
Net Income
Up$236,627
Up $115,914 (+96%) from 2022
To provide supplemental unemployment benefits for eligible members of sheet metal workers local 24 including unemployment compensation, health and welfare premium payments, death benefits, disability benefits, and separation benefits.
Provide supplemental unemployment benefits for members of sheet metal workers local 24
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $3,193,417 | $3,294,775 | ▲ $101,358 |
| Investments Other Securities | $3,032,541 | $3,052,608 | ▲ $20,067 |
| Cash and Non-Interest-Bearing Accounts | $90,464 | $184,266 | ▲ $93,802 |
| Accounts Receivable | $111,927 | $109,810 | ▼ $2,117 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $3,234,932 | $3,346,684 | ▲ $111,752 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $41,515 | $51,909 | ▲ $10,394 |
| Total Liabilities | $41,515 | $51,909 | ▲ $10,394 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $3,193,417 | $3,294,775 | ▲ $101,358 |
| Total Liabilities and Net Assets / Fund Balance | $3,234,932 | $3,346,684 | ▲ $111,752 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $2,191,210 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Ivan Pennington | Trustee | $660 | $660 |
| Name | Title |
|---|---|
| John Kuempel Jr | Chairman |
| Jack Mcdonald | Trustee |
| Jeff Mueller | Trustee |
| Greg Johnson | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $66,737 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $155,622 |
| Fees for Services Management | - | - | - | $34,731 |
| Fees for Services Legal | - | - | - | $9,931 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $7,572 |
| Fees for Services Accounting | - | - | - | $7,050 |
| Conferences and Meetings | - | - | - | $2,052 |
| Other Expenses | - | - | - | $362 |
| Insurance | - | - | - | $359 |
| Total Functional Expenses | $0 | $0 | $0 | $222,359 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $222,359 |
| Expenses per Audited Statements | $214,787 |
| Total Expenses per Audited Statements | $214,787 |
| Expenses Not Reported on Financial Statements | $7,572 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The contractors association appoints management trustees. The local union appoints labor trustees, either through direct election by the membership or by virtue of position held within the local union.”
“The administrator reviews the form 990 and then provides it to the board of trustees prior to its filing.”
“The plan regularly monitors compliance with its conflict of interest policy. The trustees are also required to comply with the requirements of the employee retirement income security act of 1974 (erisa), as well as the internal revenue code (irc), and the attendant regulations adopted by both erisa and irc, with respect to the non-exempt prohibited transactions. A member of the plan's legal counsel attends each meeting of the trustees and monitors on an "as needed" basis for any activity that might give rise to potential conflicts of interest.”
“The plan will provide the form 990 upon written request. Governing documents are not provided to the public.”
“W-2 issued by the organization are for benefits paid to member participants. There are no paid employees of the fund.”
“The board of trustees is responsible for oversight of the independent audit. This process is consistent with the prior year.”
“The internal revenue service (irs) has determined and informed the plan by a letter dated december 7, 1994, that the plan is tax-exempt under the provisions of section 501(c)(9) of the internal revenue code (irc). No federal or state income taxes have been recorded in 2023 or 2022 for unrelated business taxable income. The plan has been amended and restated since receiving the determination letter. However, the plan's administrator and the plan's tax counsel believe that the plan is designed and is currently being operated in compliance with the applicable provisions of the irc and, therefore, believe that the plan is qualified, and the related trust is tax-exempt.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 41515 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 51909 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 111927 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 109810 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR MEMBERS OF SHEET METAL WORKERS LOCAL 24 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 155622 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THOMAS MACEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5138727500 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2035 READING ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CINCINNATI |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45202 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 90464 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 184266 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2052 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 155622 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 88403 |
| IRS990/CYOtherExpensesAmt | 0 | 66737 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 370583 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 236627 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 222359 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 458986 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR ELIGIBLE MEMBERS OF SHEET METAL WORKERS LOCAL 24 INCLUDING UNEMPLOYMENT COMPENSATION, HEALTH AND WELFARE PREMIUM PAYMENTS, DEATH BENEFITS, DISABILITY BENEFITS, AND SEPARATION BENEFITS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 36 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7050 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 9931 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 34731 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 7572 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN KUEMPEL JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GREG JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JACK MCDONALD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JEFF MUELLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | IVAN PENNINGTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 660 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 458986 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 359 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 88403 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 88403 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 3032541 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 3052608 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR ELIGIBLE MEMBERS OF SHEET METAL WORKERS LOCAL 24 INCLUDING UNEMPLOYMENT COMPENSATION, HEALTH AND WELFARE PREMIUM PAYMENTS, DEATH BENEFITS, DISABILITY BENEFITS, AND SEPARATION BENEFITS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3193417 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3294775 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -135269 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRIBUTION PROCESSING |
| IRS990/OtherExpensesGrp/Desc | 1 | BANK CHARGES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4680 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 362 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | THOMAS MACEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 370583 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 370583 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 184680 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 57652 |
| IRS990/PYOtherExpensesAmt | 0 | 83917 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 331658 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 120713 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 268597 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 389310 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 236627 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 3193417 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 3294775 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 7572 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 214787 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 7572 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 7572 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -135269 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 861398 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 2191210 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | REGISTERED INVESTMENT COMPANIES - MONEY MARKET FUNDS |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | REGISTERED INVESTMENT COMPANIES - FIXED INCOME FUNDS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -135269 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 7572 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 451414 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED AND INFORMED THE PLAN BY A LETTER DATED DECEMBER 7, 1994, THAT THE PLAN IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 OR 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. THE PLAN HAS BEEN AMENDED AND RESTATED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN'S ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE PROVISIONS OF THE IRC AND, THEREFORE, BELIEVE THAT THE PLAN IS QUALIFIED, AND THE RELATED TRUST IS TAX-EXEMPT. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 3052608 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 222359 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 458986 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 316145 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 214787 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | W-2 ISSUED BY THE ORGANIZATION ARE FOR BENEFITS PAID TO MEMBER PARTICIPANTS. THERE ARE NO PAID EMPLOYEES OF THE FUND. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE CONTRACTORS ASSOCIATION APPOINTS MANAGEMENT TRUSTEES. THE LOCAL UNION APPOINTS LABOR TRUSTEES, EITHER THROUGH DIRECT ELECTION BY THE MEMBERSHIP OR BY VIRTUE OF POSITION HELD WITHIN THE LOCAL UNION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ADMINISTRATOR REVIEWS THE FORM 990 AND THEN PROVIDES IT TO THE BOARD OF TRUSTEES PRIOR TO ITS FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PLAN REGULARLY MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. THE TRUSTEES ARE ALSO REQUIRED TO COMPLY WITH THE REQUIREMENTS OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA), AS WELL AS THE INTERNAL REVENUE CODE (IRC), AND THE ATTENDANT REGULATIONS ADOPTED BY BOTH ERISA AND IRC, WITH RESPECT TO THE NON-EXEMPT PROHIBITED TRANSACTIONS. A MEMBER OF THE PLAN'S LEGAL COUNSEL ATTENDS EACH MEETING OF THE TRUSTEES AND MONITORS ON AN "AS NEEDED" BASIS FOR ANY ACTIVITY THAT MIGHT GIVE RISE TO POTENTIAL CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PLAN WILL PROVIDE THE FORM 990 UPON WRITTEN REQUEST. GOVERNING DOCUMENTS ARE NOT PROVIDED TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE INDEPENDENT AUDIT. THIS PROCESS IS CONSISTENT WITH THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART I, LINE 5 & PART V, LINE 2A: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | A W FARRELL & SON INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 1 | AIRECON MANUFACTURING |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 2 | CLARK'S METAL DESIGNS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 3 | DALTON ROOFING CO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 4 | DURO DYNE MIDWEST CORP |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 5 | GAINES MECHANICAL |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 6 | GEILER CO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 7 | IMBUS ROOFING COMPANY INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 8 | JSMS INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 9 | KAHOE AIR BALANCE CO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 10 | LANGDON INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 11 | NORTHERN KENTUCKY HEATING & COOLING |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 12 | PECK-HANNAFORD & BRIGGS INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 13 | SPRING GROVE SHEET METAL CO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 14 | TOP NOTCH SHEET METAL LLC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 15 | WM KRAMER & SON INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 16 | ALLOYD INSULATION CO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 17 | DEBRA-KUEMPEL INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 18 | POYNTER SHEET METAL INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | SHEET METAL WORKERS INTL ASSOC LOCAL 24 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 311222567 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | LABOR UNION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 6550 POE AVENUE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | DAYTON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 45414 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 3234932 |
| IRS990/TotalAssetsEOYAmt | 0 | 3346684 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3234932 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3346684 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 36 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 222359 |
| IRS990/TotalGrossUBIAmt | 0 | 88403 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 41515 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 51909 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 41515 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 51909 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3193417 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3294775 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 370583 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 660 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 370583 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 458986 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 88403 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3234932 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3346684 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2035 READING ROAD |
| IRS990/USAddress/CityNm | 0 | CINCINNATI |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 452021415 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | THOMAS MACEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ADMINISTRATOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5138727500 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-03-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SHEET METAL WORKERS LOCAL 24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | SUPPLEMENTAL UNEMPLOYMENT FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHEE |
| ReturnHeader/Filer/EIN | 0 | 311383887 |
| ReturnHeader/Filer/PhoneNum | 0 | 5138727500 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2035 READING ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CINCINNATI |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 452021415 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 310800053 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CLARK SCHAEFER HACKETT & CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 10100 INNOVATION DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DAYTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 45342 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9372260070 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-03-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JANE E PFEIFER |
| ReturnHeader/ReturnTs | 0 | 2024-03-11T10:17:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | THOMAS |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | MACEY |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-05-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.