Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
EIN 38-6082051 • 501(c)6 • Troy, MI
Profile
Promotional & educational services
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
Liabilities / Revenue
32nd percentile
Higher debt load relative to revenue than 32% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
62nd percentile
Higher top officer pay than 62% of similar nonprofits.
Top officer pay equals 11.7% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Assets
Up$3,527,649
Up $287,749 (+8.9%) from 2024
Liabilities
Up$78,313
Up $73,786 (+1630%) from 2024
Net Assets
Up$3,449,336
Up $213,963 (+6.6%) from 2024
Revenue
Down$1,504,010
Down $160,146 (-9.6%) from 2024
Expenses
Up$1,495,046
Up $159,362 (+12%) from 2024
Net Income
Down$8,964
Down $319,508 (-97%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Promotional & educational services
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,472,651 | $2,932,018 | ▲ $459,367 |
| Cash and Non-Interest-Bearing Accounts | $596,320 | $255,823 | ▼ $340,497 |
| Prepaid Expenses and Deferred Charges | $53,751 | $227,872 | ▲ $174,121 |
| Accounts Receivable | $113,141 | $110,452 | ▼ $2,689 |
| Land, Buildings, and Equipment, Net | $4,037 | $1,484 | ▼ $2,553 |
| Total Assets | $3,239,900 | $3,527,649 | ▲ $287,749 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $4,527 | $78,313 | ▲ $73,786 |
| Total Liabilities | $4,527 | $78,313 | ▲ $73,786 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,235,373 | $3,449,336 | ▲ $213,963 |
| Total Net Assets Fund Balance | $3,235,373 | $3,449,336 | ▲ $213,963 |
| Total Liabilities and Net Assets / Fund Balance | $3,239,900 | $3,527,649 | ▲ $287,749 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,484 | $154,640 | $156,124 |
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| - | Executive Director | $150,000 | $26,513 | $176,513 |
| Michael Niemczycki | Executive Di | $153,000 | $23,513 | $176,513 |
| Name | Title |
|---|---|
| - | Chairman |
| - | Trustee |
| Ian Switalski | Trustee |
| - | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,099,025 |
| Salaries, Compensation, and Employee Benefits | $396,021 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | $317,764 | - | $317,764 |
| Conferences and Meetings | $194,209 | - | - | $194,209 |
| All Other Expenses | $151,980 | $923 | - | $152,903 |
| Other Expenses | $66,480 | - | - | $66,480 |
| Occupancy | $48,203 | $3,937 | - | $52,140 |
| Pension Plan Contributions | - | $36,758 | - | $36,758 |
| Payroll Taxes | - | $26,277 | - | $26,277 |
| Fees for Services Accounting | - | $24,695 | - | $24,695 |
| Office Expenses | - | $18,548 | - | $18,548 |
| Other Employee Benefits | - | $15,222 | - | $15,222 |
| Travel | - | $12,670 | - | $12,670 |
| Insurance | - | $10,582 | - | $10,582 |
| Depreciation Depletion | $2,553 | - | - | $2,553 |
| Total Functional Expenses | $1,027,670 | $467,376 | $0 | $1,495,046 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,495,046 |
| Total Expenses per Audited Statements | $1,495,046 |
| Total Expenses per Form 990 | $1,495,046 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“990 presented at board meeting with audited financial statements.”
“Governing documents made available to public upon request.”
“Administration services from 990-t”
“Annual holiday dinner 47,372 0 0 bank fees / investment fe 39,301 0 0 outside services 22,088 0 0 telephone & utilities 11,070 0 0 golf outing 7,731 0 0 equipment rental 7,247 0 0 educational programs 6,523 0 0 collection - joint funds 4,348 0 0 admin dinner 3,871 0 0 postage 1,278 0 0 dues & subscriptions 1,138 0 0 equipment rental 0 592 0 personal prop tax 0 306 0 printing 152 0 0 personal prop taxes 0 25 0 inventory adjustment -139 0 0 total 151,980 923 0”
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 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4527 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 78313 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 113141 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 110452 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTIONAL & EDUCATIONAL SERVICES |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 923 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 151980 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 152903 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | O'BRIEN RVAMONTE SLATE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2483532800 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 25800 NW HWY 1100 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SOUTHFIELD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48075 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 596320 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 255823 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 194209 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 194209 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 42311 |
| IRS990/CYOtherExpensesAmt | 0 | 1099025 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1461699 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 8964 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 396021 |
| IRS990/CYTotalExpensesAmt | 0 | 1495046 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1504010 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2553 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2553 |
| IRS990/Desc | 0 | PROVIDING INFORMATION AND EDUCATIONAL SERVICES TO HEATING AND COOLING COMPANIES, BUILDERS AND MEMBERS OF THE GENERAL PUBLIC. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 1025117 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 24695 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 24695 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | MARK SABA |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 1 | DAWN NORRIS-SENOPOLE |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 2 | EDDIE TARAZI |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 3 | GEOFFREY KIMMEL |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 4 | MATTHEW CRAMER |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 5 | RANDAL PAGEL |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt | 0 | SHEET METAL EMPLOYERS INDUSTRY PROMO |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt | 1 | INTERNATIONAL TEST & BALANCE |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt | 2 | EW ENSROTH COMPANY |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt | 3 | DEE CRAMER INC |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt | 4 | BUMLER MECHANICAL |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| 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/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 23513 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHAEL NIEMCZYCKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | IAN SWITALSKI |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 153000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| 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/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1504010 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 10582 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10582 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 42311 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 42311 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2472651 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2932018 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 154640 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4037 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1484 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 156124 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROMOTIONAL & EDUCATIONAL SERVICES |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3235373 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3449336 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 204999 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3235373 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3449336 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3937 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 48203 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 52140 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 18548 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 18548 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 15222 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 15222 |
| IRS990/OtherExpensesGrp/Desc | 0 | SMACNA NATIONAL |
| IRS990/OtherExpensesGrp/Desc | 1 | TRUSTEE APPROVED EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | LONG RANGE PLANNING MEETI |
| IRS990/OtherExpensesGrp/Desc | 3 | SMACNA DETROIT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 290585 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 191770 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 81890 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 66480 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 290585 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 191770 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 81890 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 66480 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 317764 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 317764 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 26277 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 26277 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 36758 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 36758 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 53751 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 227872 |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | MARK SABA |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine2Txt | 0 | SHEET METAL EMPLOYERS INDUSTRY PROM |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541610 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ADMINISTRATION SERVICES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1351333 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1351333 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 110366 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 110366 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | ADMINISTRATION SERVICES FROM 990-T |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 2553 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 95996 |
| IRS990/PYOtherExpensesAmt | 0 | 953957 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1568160 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 328472 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 381727 |
| IRS990/PYTotalExpensesAmt | 0 | 1335684 |
| IRS990/PYTotalRevenueAmt | 0 | 1664156 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 8964 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1495046 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1484 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 154640 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 156124 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1504010 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1484 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1495046 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1504010 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1504010 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1495046 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 150000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 3000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine1Txt | 0 | MARK SABA |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine2Txt | 0 | SHEET METAL EMPLOYERS INDUSTRY PROMO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 23513 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 176513 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ADMINISTRATION SERVICES FROM 990-T |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 990 PRESENTED AT BOARD MEETING WITH AUDITED FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GOVERNING DOCUMENTS MADE AVAILABLE TO PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANNUAL HOLIDAY DINNER 47,372 0 0 BANK FEES / INVESTMENT FE 39,301 0 0 OUTSIDE SERVICES 22,088 0 0 TELEPHONE & UTILITIES 11,070 0 0 GOLF OUTING 7,731 0 0 EQUIPMENT RENTAL 7,247 0 0 EDUCATIONAL PROGRAMS 6,523 0 0 COLLECTION - JOINT FUNDS 4,348 0 0 ADMIN DINNER 3,871 0 0 POSTAGE 1,278 0 0 DUES & SUBSCRIPTIONS 1,138 0 0 EQUIPMENT RENTAL 0 592 0 PERSONAL PROP TAX 0 306 0 PRINTING 152 0 0 PERSONAL PROP TAXES 0 25 0 INVENTORY ADJUSTMENT -139 0 0 TOTAL 151,980 923 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 24E |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 3239900 |
| IRS990/TotalAssetsEOYAmt | 0 | 3527649 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3239900 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3527649 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 467376 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1027670 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1495046 |
| IRS990/TotalGrossUBIAmt | 0 | 110366 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4527 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 78313 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4527 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 78313 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3235373 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3449336 |
| IRS990/TotalOtherCompensationAmt | 0 | 23513 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 2553 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1027670 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1461699 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 153000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 42311 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1351333 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1504010 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 110366 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3239900 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3527649 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 12670 |
| IRS990/TravelGrp/TotalAmt | 0 | 12670 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 3221 W BIG BEAVER ROAD SUITE 305 |
| IRS990/USAddress/CityNm | 0 | TROY |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 48084 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARK SABA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2486495450 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SHEET METAL EMPLOYERS - IPF |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHEE |
| ReturnHeader/Filer/EIN | 0 | 386082051 |
| ReturnHeader/Filer/PhoneNum | 0 | 2486495450 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3221 W BIG BEAVER SUITE 305 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TROY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 480842896 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383270278 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | O'BRIEN RIVAMONTE SLATE & SCHULTE PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 25800 NORTHWESTERN HWY STE 1100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SOUTHFIELD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48075 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2483532800 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | COLLEEN RIVAMONTE |
| ReturnHeader/ReturnTs | 0 | 2026-01-14T15:47:46-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-04-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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