Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Sheet Metal Workers International
EIN 37-1220876 • 501(c)5 • Springfield, IL
Profile
The local's mission is to organize and represent sheet metal workers within the local's jurisdiction for their economic, moral and social advancement.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
26th percentile
Higher debt load relative to revenue than 26% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 12.3% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Balance Sheet
Assets
Up$3,097,244
Up $218,506 (+7.6%) from 2023
Liabilities
Up$210
Up $210 from 2023
Net Assets
Up$3,097,034
Up $218,296 (+7.6%) from 2023
Revenue
Up$1,759,191
Up $139,613 (+8.6%) from 2023
Expenses
Up$1,540,895
Up $78,664 (+5.4%) from 2023
Net Income
Up$218,296
Up $60,949 (+39%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $3,097,244
- Liabilities
- $210
- Net assets
- $3,097,034
- Revenue
- $1,759,191
- Expenses
- $1,540,895
- Net income
- $218,296
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 13, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $1,770,363
Mission and Program Overview
Mission
The local's mission is to organize and represent sheet metal workers within the local's jurisdiction for their economic, moral and social advancement.
To organize and represent sheet metal workers within the local's jurisdiction for their economic, moral, and social advancement.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $2,524,268 | $2,783,696 | ▲ $259,428 |
| Land, Buildings, and Equipment, Net | $347,711 | $307,481 | ▼ $40,230 |
| Accounts Receivable | $6,368 | $6,067 | ▼ $301 |
| Prepaid Expenses and Deferred Charges | $391 | $0 | ▼ $391 |
| Total Assets | $2,878,738 | $3,097,244 | ▲ $218,506 |
| Liabilities | |||
| Other Liabilities | $0 | $210 | ▲ $210 |
| Total Liabilities | $0 | $210 | ▲ $210 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,878,738 | $3,097,034 | ▲ $218,296 |
| Total Net Assets Fund Balance | $2,878,738 | $3,097,034 | ▲ $218,296 |
| Total Liabilities and Net Assets / Fund Balance | $2,878,738 | $3,097,244 | ▲ $218,506 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $167,473 | $108,639 | $276,112 |
| Other Land Buildings | $125,363 | $53,727 | $179,090 |
| Equipment | $10,118 | $120,284 | $130,402 |
| Land | $4,527 | - | $4,527 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Richard Manka | Business Manager | FT | $119,463 | $96,752 | $216,215 |
| Eric Rayburn | Recording Secretary/busine | FT | $117,297 | $97,821 | $215,118 |
| Mitchell Noll | President/organizer | FT | $93,402 | $82,937 | $176,339 |
| Andrew Moore | Board Member | - | $2,527 | - | $2,527 |
| Kyle Gehrs | Board Member | - | $1,253 | - | $1,253 |
| Jeff Winter | Board Member | - | $783 | - | $783 |
Board Members and Trustees
| Name | Title |
|---|---|
| Guy Grant | Vice President |
| Brandon Williams | Board Member |
| Justin Miller | Board Member |
| Steve Bolin | Board Member |
| Jesse Champion | Former Trustee |
| Bryan Fore | Trustee |
| Derek Siemer | Trustee |
| Donald Mcfarland Jr | Trustee |
| Kaleb Yancey | Trustee |
| Albert Adams | Conductor |
| James Fuller | Warden |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,518,496
- Investment Income
- $115,403
- Other Revenue
- $125,292
- Change in Net Assets
- $218,296
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,759,191
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $11,172
- Total Revenue per Audited Statements
- $1,770,363
- Total Revenue per Form 990
- $1,759,191
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $866,597 |
| Other Expenses | $671,148 |
| Grants and Similar Amounts Paid | $3,150 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $612,234 |
| Other Expenses | - | - | - | $258,904 |
| Payments to Affiliates | - | - | - | $178,851 |
| Other Salaries and Wages | - | - | - | $108,663 |
| Pension Plan Contributions | - | - | - | $75,308 |
| Office Expenses | - | - | - | $43,486 |
| Depreciation Depletion | - | - | - | $40,231 |
| Conferences and Meetings | - | - | - | $39,684 |
| Other Employee Benefits | - | - | - | $35,715 |
| Payroll Taxes | - | - | - | $34,677 |
| Advertising | - | - | - | $23,164 |
| Information Technology | - | - | - | $22,253 |
| Insurance | - | - | - | $22,238 |
| Fees for Services Accounting | - | - | - | $20,286 |
| Occupancy | - | - | - | $17,367 |
| Grants to Domestic Orgs | - | - | - | $3,150 |
| Travel | - | - | - | $2,669 |
| Fees for Services Legal | - | - | - | $2,015 |
| Total Functional Expenses | $0 | $0 | $0 | $1,540,895 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,552,067 |
| Expenses per Audited Statements | $1,540,895 |
| Total Expenses per Form 990 | $1,540,895 |
| Expenses Not Reported on Form 990 | $11,172 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Payroll Withholdings | $210 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 6
“Active members represent journeymen. These members pay full dues and have full voting rights. Retirees represent inactive members who have reached retirement age. They do not pay the full dues rate and have full voting rights. Apprentices and trainees represent members who have not yet met the requirements for journeymen status as active members. They pay full dues and have full voting rights.”
Form 990, Part VI, Section A, line 7A
“Officers of the local are elected every three years by membership. All members have full voting rights for the election of officers. Elections are conducted by the following prescribed procedures as outlined in the constitution of the sheet metal workers international association.”
Form 990, Part VI, Section A, line 7B
“The membership approves changes, if any, to the bylaws.”
Form 990, Part VI, Section B, line 11B
“The governing body (executive board) authorizes the business manager/recording secretary to review the form 990 before it is filed. In addition, the form 990 is made available to the entire governing body for their review upon request.”
Form 990, Part VI, Section B, line 12C
“The written conflict of interest policy is included in the constitution by which our organization is governed. Any member or employee of the organization can contact sheet metal workers international association (an affiliated organization also governed by the constitution) with any complaint arising under the constitution, or any other disciplinary rule, regulation, practice or procedure adopted by the international association. The u.s. Department of labor requires all non-clerical employees to report on form lm-30 potential situations where there may be conflicts of interest. This information is open to the public.”
Form 990, Part VI, Section B, line 15
“Officers are compensated in accordance with collective bargaining agreement and constitution.”
Form 990, Part VI, Section C, line 19
“The constitution (governing document and conflict of interest policy) is available upon request at the offices of the organization. In addition, our organization files an annual financial report with the department of labor which can be obtained through the united states department of labor, olms, online public disclosure room.”
Filing and Contact Details
Filer
- Filer Name
- Sheet Metal Workers International
- EIN
- 37-1220876
- Phone
- 2175290161
- Address
- 2855 VIA VERDE, SPRINGFIELD, IL 62703
Signing Officer
- Name
- Richard Manka
- Title
- Business Manager
- Phone
- 2175290161
- Signed
- 2025-10-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Richard Manka
- Formed
- 1987
- Legal Domicile
- Il
- Voting Board Members
- 16
- Independent Board Members
- 10
- Employees
- 5
- Volunteers
- 0
Preparer
- Firm
- Calibre CPA Group PLLC
- Address
- 230 West Monroe St Ste310, Chicago, IL 60606
- Preparer
- Corey Bilkey
- Phone
- 3126550037
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C
“There has been no change in the process with the committee that assumes responsibility for oversight of the audit of the financial statements.”
Financial Statement Notes
Part X, Line 2:
“Management is required to evaluate tax positions taken by the Local and recognize a tax liability (or asset) if the Local has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of December 31, 2024, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Local's Forms 990, Return of Organization Exempt from Income Tax, for the fiscal years ending 2021, 2022 and 2023 are subject to examination by the IRS, generally for three years after they were filed.”
Part XI, Line 2D - Other Adjustments:
“Rental property expenses 11,172.”
Part XII, Line 2D - Other Adjustments:
“Rental property expenses 11,172.”
Raw XML AppendixShowing 400 of 486 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/Form990PartVIISectionAGrp/TitleTxt | 15 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 16 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 3150 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1770363 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 15950 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 22253 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 22238 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 115403 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 115403 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 282650 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 347711 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 307481 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 590131 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 11172 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE LOCAL'S MISSION IS TO ORGANIZE AND REPRESENT SHEET METAL WORKERS WITHIN THE LOCAL'S JURISDICTION FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2878738 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3097034 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 4778 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 4778 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2878738 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3097034 |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 17367 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 43486 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 35715 |
| IRS990/OtherExpensesGrp/Desc | 0 | EQUALITY FUND PAYOUTS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 258904 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 210 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 561000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ORGANIZER SUBSIDY-INT' |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | ADMINISTRATION FEES |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 84600 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 35555 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 359 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 84600 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 35555 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 359 |
| IRS990/OtherRevenueTotalAmt | 0 | 120514 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 108663 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 178851 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 34677 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 75308 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 391 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | RICHARD MANKA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES & ASSE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1518496 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1518496 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1411 |
| IRS990/PYInvestmentIncomeAmt | 0 | 37083 |
| IRS990/PYOtherExpensesAmt | 0 | 651098 |
| IRS990/PYOtherRevenueAmt | 0 | 112248 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1470247 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 157347 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 809722 |
| IRS990/PYTotalExpensesAmt | 0 | 1462231 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1619578 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 218296 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 4778 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2524268 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2783696 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 167473 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 108639 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 276112 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10118 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 120284 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 130402 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 11172 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1540895 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 4527 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4527 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 11172 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 125363 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 53727 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 179090 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 210 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Payroll Withholdings |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 11172 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 11172 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1759191 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Management is required to evaluate tax positions taken by the Local and recognize a tax liability (or asset) if the Local has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of December 31, 2024, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Local's Forms 990, Return of Organization Exempt from Income Tax, for the fiscal years ending 2021, 2022 and 2023 are subject to examination by the IRS, generally for three years after they were filed. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | RENTAL PROPERTY EXPENSES 11,172. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RENTAL PROPERTY EXPENSES 11,172. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 307481 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1540895 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 210 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1759191 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1770363 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1552067 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION PROVIDES ASSISTANCE TO VARIOUS ORGANIZATIONS THROUGH DONATIONS DURING THE YEAR. DONATIONS ARE APPROVED BY THE GOVERNING BODY UPON REVIEW OF SUBMITTED DONATION REQUESTS FROM VARIOUS ORGANIZATIONS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 119463 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 117297 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 93402 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 60070 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 58049 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 51312 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 32873 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 33239 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 29303 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 3809 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 6533 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 2322 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | RICHARD MANKA |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | ERIC RAYBURN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | MITCHELL NOLL |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | BUSINESS MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | RECORDING SECRETARY/BUSINE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | PRESIDENT/ORGANIZER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 216215 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 215118 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 176339 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ACTIVE MEMBERS REPRESENT JOURNEYMEN. THESE MEMBERS PAY FULL DUES AND HAVE FULL VOTING RIGHTS. RETIREES REPRESENT INACTIVE MEMBERS WHO HAVE REACHED RETIREMENT AGE. THEY DO NOT PAY THE FULL DUES RATE AND HAVE FULL VOTING RIGHTS. APPRENTICES AND TRAINEES REPRESENT MEMBERS WHO HAVE NOT YET MET THE REQUIREMENTS FOR JOURNEYMEN STATUS AS ACTIVE MEMBERS. THEY PAY FULL DUES AND HAVE FULL VOTING RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OFFICERS OF THE LOCAL ARE ELECTED EVERY THREE YEARS BY MEMBERSHIP. ALL MEMBERS HAVE FULL VOTING RIGHTS FOR THE ELECTION OF OFFICERS. ELECTIONS ARE CONDUCTED BY THE FOLLOWING PRESCRIBED PROCEDURES AS OUTLINED IN THE CONSTITUTION OF THE SHEET METAL WORKERS INTERNATIONAL ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERSHIP APPROVES CHANGES, IF ANY, TO THE BYLAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE GOVERNING BODY (EXECUTIVE BOARD) AUTHORIZES THE BUSINESS MANAGER/RECORDING SECRETARY TO REVIEW THE FORM 990 BEFORE IT IS FILED. IN ADDITION, THE FORM 990 IS MADE AVAILABLE TO THE ENTIRE GOVERNING BODY FOR THEIR REVIEW UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT SHEET METAL WORKERS INTERNATIONAL ASSOCIATION (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE OR PROCEDURE ADOPTED BY THE INTERNATIONAL ASSOCIATION. THE U.S. DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. |
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