Civic Intelligence

Sheet Metal Workers Local 98 Welfare

EIN 31-4397633 • 501(c)9 • Columbus, OH

Profile

Provide medical, dental, vision, medications, life insurance, & disability benefits to Union members.

Refreshing map…

3033 Lamb AvenueColumbus, OH 43219-2367

n/A

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.02x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Net Margin

77th percentile

27%

Higher net margin than 77% of similar nonprofits.

501(c)9 • $10M-$25M 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)9 • $10M-$25M nonprofits • Source year 2024

Asset Growth

94th percentile

37%

Faster asset growth than 94% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

53%

Faster revenue growth than 91% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$18,025,465

Up $2,325,058 (+15%) from 2020

Liabilities

Up

$257,378

Up $217,235 (+541%) from 2020

Net Assets

Up

$17,768,087

Up $2,107,823 (+13%) from 2020

Revenue

Up

$16,509,909

Up $6,263,542 (+61%) from 2020

Expenses

Up

$12,036,160

Up $1,885,621 (+19%) from 2020

Net Income

Up

$4,473,749

Up $4,377,921 (+4569%) from 2020

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2012: $12,413,827Liabilities 2012: $4,818,334Net Assets 2012: $7,595,4932012Assets 2013: $12,147,064Liabilities 2013: $4,302,561Net Assets 2013: $7,844,5032013Assets 2014: $11,354,217Liabilities 2014: $4,777,041Net Assets 2014: $6,577,1762014Assets 2015: $11,318,943Liabilities 2015: $3,798,346Net Assets 2015: $7,520,5972015Assets 2016: $12,332,806Liabilities 2016: $5,566,475Net Assets 2016: $6,766,3312016Assets 2017: $13,423,151Liabilities 2017: $234,246Net Assets 2017: $13,188,9052017Assets 2018: $12,307,687Liabilities 2018: $308,262Net Assets 2018: $11,999,4252018Assets 2019: $14,400,827Liabilities 2019: $61,008Net Assets 2019: $14,339,8192019Assets 2020: $15,700,407Liabilities 2020: $40,143Net Assets 2020: $15,660,2642020Assets 2024: $18,025,465Liabilities 2024: $257,378Net Assets 2024: $17,768,0872024

Highlighted filing

2024

Assets$18,025,465
Liabilities$257,378
Net Assets$17,768,087

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2012: $7,354,4142012Revenue 2013: $7,279,605Expenses 2013: $7,030,595Net Income 2013: $249,0102013Revenue 2014: $6,568,207Expenses 2014: $7,835,534Net Income 2014: -$1,267,3272014Revenue 2015: $6,463,439Expenses 2015: $5,520,018Net Income 2015: $943,4212015Revenue 2016: $8,757,839Expenses 2016: $9,512,105Net Income 2016: -$754,2662016Revenue 2017: $9,005,457Expenses 2017: $8,486,191Net Income 2017: $519,2662017Revenue 2018: $8,044,650Expenses 2018: $8,940,876Net Income 2018: -$896,2262018Revenue 2019: $9,911,702Expenses 2019: $8,999,122Net Income 2019: $912,5802019Revenue 2020: $10,246,367Expenses 2020: $10,150,539Net Income 2020: $95,8282020Revenue 2024: $16,509,909Expenses 2024: $12,036,160Net Income 2024: $4,473,7492024

Highlighted filing

2024

Revenue$16,509,909
Expenses$12,036,160
Net Income$4,473,749

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.2
Gross Receipts
$20,146,812
Mission and Program Overview

Mission

Provide medical, dental, vision, medications, life insurance, & disability benefits to union members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,914,347$7,847,026▲ $1,932,679
Investments Other Securities$3,513,711$4,360,381▲ $846,670
Accounts Receivable$1,155,267$2,192,940▲ $1,037,673
Cash and Non-Interest-Bearing Accounts$900,283$1,899,903▲ $999,620
Savings and Temporary Cash Investments$1,637,019$1,725,215▲ $88,196
Total Assets$13,120,627$18,025,465▲ $4,904,838
Liabilities
Accounts Payable and Accrued Expenses$145,180$257,378▲ $112,198
Total Liabilities$145,180$257,378▲ $112,198
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,975,447$17,768,087▲ $4,792,640
Total Net Assets Fund Balance$12,975,447$17,768,087▲ $4,792,640
Total Liabilities and Net Assets / Fund Balance$13,120,627$18,025,465▲ $4,904,838

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$3,381,056--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff HunleyChairman
Bob BillingsTrustee
Clinton UhrigTrustee
Cw ParkTrustee
Jeff RoweTrustee
Kevin MirlisenaTrustee
Rodney FrenchTrustee
Ronald WilburnTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
The Union Labor Life Insurance CompanyStoploss Insurance1625 EYE STREET NW, Washington, DC 20006$1,193,787
Community Insurance CompanyAdministration3075 VANDERCAR WAY, Cincinnati, OH 45209$433,775
American Benefit CorporationAdministration9200 US ROUTE 60, Ona, WV 25545$403,479
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$16,087,092
Investment Income
$422,817
Other Revenue
$0
Change in Net Assets
$4,473,749

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,497,656
Revenue Not Reported on Financial Statements
$12,253
Revenue Not Reported on Form 990
$318,891
Total Revenue per Audited Statements
$16,816,547
Total Revenue per Form 990
$16,509,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,096,669
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$10,939,491
Fees for Services Legal---$41,896
Fees for Services Accounting---$26,005
Fees for Service Investment Mgmnt Fees---$12,253
Insurance---$7,166
Office Expenses---$6,560
Fees for Services Other---$5,927
Other Expenses---$5,889
Travel---$3,933
Total Functional Expenses$0$0$0$12,036,160

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$12,036,160
Expenses per Audited Statements$12,023,907
Total Expenses per Audited Statements$12,023,907
Expenses Not Reported on Financial Statements$12,253
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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, Part VI, Section B, Line 11B

When the 990 is complete, the auditor delivers it to the administrator who reviews it and sends it to the board for review. Any questions the board may have are answered at that time and the 990 is then filed.

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

Trustees on a yearly basis are required to fill out and sign a questionnaire received from the fund office.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, and financial statements are all available upon request monday through friday during normal business hours.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 98
EIN
31-4397633
Phone
3045250331
Address
3033 LAMB AVENUE, COLUMBUS, OH 43219-2367

Signing Officer

Name
Jeff Rowe
Title
Trustee
Phone
3045250331
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Rowe
Formed
1954
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Gray Griffith & Mays Ac
Address
707 VIRGINIA STREETEASTSUITE 400, CHARLESTON, WV 25301-2711
Preparer
J Ryan Lindsay
Phone
3043459400
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The board of directors assumes oversight responsibility for the audit.

Raw XML Appendix354 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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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt016816547
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt012023907
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHEN THE 990 IS COMPLETE, THE AUDITOR DELIVERS IT TO THE ADMINISTRATOR WHO REVIEWS IT AND SENDS IT TO THE BOARD FOR REVIEW. ANY QUESTIONS THE BOARD MAY HAVE ARE ANSWERED AT THAT TIME AND THE 990 IS THEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES ON A YEARLY BASIS ARE REQUIRED TO FILL OUT AND SIGN A QUESTIONNAIRE RECEIVED FROM THE FUND OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST MONDAY THROUGH FRIDAY DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS ASSUMES OVERSIGHT RESPONSIBILITY FOR THE AUDIT.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt013120627
IRS990/TotalAssetsEOYAmt018025465
IRS990/TotalAssetsGrp/BOYAmt013120627
IRS990/TotalAssetsGrp/EOYAmt018025465
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt012036160
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0145180
IRS990/TotalLiabilitiesEOYAmt0257378
IRS990/TotalLiabilitiesGrp/BOYAmt0145180
IRS990/TotalLiabilitiesGrp/EOYAmt0257378
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012975447
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt017768087
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt012238245
IRS990/TotalProgramServiceRevenueAmt016087092
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0386304
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016123605
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt016509909
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013120627
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018025465
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt03933
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03035 LAMB AVENUE
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043219
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF ROWE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03045250331
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 98
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0WELFARE FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0314397633
ReturnHeader/Filer/PhoneNum03045250331
ReturnHeader/Filer/USAddress/AddressLine1Txt03033 LAMB AVENUE
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0432192367
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550621482
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRAY GRIFFITH & MAYS AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0707 VIRGINIA STREETEASTSUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0253012711
ReturnHeader/PreparerPersonGrp/PhoneNum03043459400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J RYAN LINDSAY
ReturnHeader/ReturnTs02025-10-09T16:01:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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