Civic Intelligence

Sheet Metal Workers Local No 2 Building Association

990 • Fiscal year 2024 • EIN 43-1223980

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 14, 2025

Organization ProfileSHEETMETAL2.ORG
PO Box 300378Kansas City, MO 64130

(816) 254-8021

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2024

Net Margin

4th percentile

-311%

Higher net margin than 4% of similar nonprofits.

2024 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$228,974

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 424.7% of source-year revenue.

2024 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2024

Asset Growth

41st percentile

-1.9%

Faster asset growth than 41% of similar nonprofits.

2024 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-64%

Faster revenue growth than 6% of similar nonprofits.

2024 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets27th percentile

Assets

Down

$1,135,029

Down $22,026 (-1.9%) from 2023

Net Assets

Down

$1,135,029

Down $22,026 (-1.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin4th percentile

Revenue

Down

$53,917

Down $97,487 (-64%) from 2023

Expenses

Down

$221,738

Down $27,752 (-11%) from 2023

Net Income

Down

-$167,821

Down $69,735 (-71%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,306,612Liabilities 2010: $4,499Net Assets 2010: $1,302,1132010Assets 2011: $1,248,327Liabilities 2011: $4,019Net Assets 2011: $1,244,3082011Assets 2012: $1,204,526Liabilities 2012: $0Net Assets 2012: $1,204,5262012Assets 2013: $1,164,423Liabilities 2013: $0Net Assets 2013: $1,164,4232013Assets 2014: $1,096,654Liabilities 2014: $0Net Assets 2014: $1,096,6542014Assets 2015: $1,184,146Liabilities 2015: $0Net Assets 2015: $1,184,1462015Assets 2016: $1,300,973Liabilities 2016: $161,250Net Assets 2016: $1,139,7232016Assets 2017: $1,506,028Liabilities 2017: $380,247Net Assets 2017: $1,125,7812017Assets 2018: $1,422,469Liabilities 2018: $366,435Net Assets 2018: $1,056,0342018Assets 2019: $1,324,709Liabilities 2019: $0Net Assets 2019: $1,324,7092019Assets 2020: $1,258,449Liabilities 2020: $0Net Assets 2020: $1,258,4492020Assets 2021: $1,224,250Liabilities 2021: $0Net Assets 2021: $1,224,2502021Assets 2022: $1,191,143Liabilities 2022: $0Net Assets 2022: $1,191,1432022Assets 2023: $1,157,055Liabilities 2023: $0Net Assets 2023: $1,157,0552023Assets 2024: $1,135,029Liabilities 2024: $0Net Assets 2024: $1,135,0292024

Highlighted filing

2024

Assets$1,135,029
Liabilities$0
Net Assets$1,135,029
Open 2024 Filing

Operations Trend

Revenue Growth6th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $59,8452010Expenses 2011: $02011Expenses 2012: $02012Revenue 2013: -$40,103Expenses 2013: $0Net Income 2013: -$40,1032013Revenue 2014: $160,974Expenses 2014: $228,743Net Income 2014: -$67,7692014Revenue 2015: $180,430Expenses 2015: $220,073Net Income 2015: -$39,6432015Revenue 2016: $170,764Expenses 2016: $215,187Net Income 2016: -$44,4232016Revenue 2017: $221,760Expenses 2017: $235,702Net Income 2017: -$13,9422017Revenue 2018: $196,529Expenses 2018: $266,276Net Income 2018: -$69,7472018Revenue 2019: $569,952Expenses 2019: $301,277Net Income 2019: $268,6752019Revenue 2020: $183,283Expenses 2020: $269,543Net Income 2020: -$86,2602020Revenue 2021: $151,215Expenses 2021: $272,019Net Income 2021: -$120,8042021Revenue 2022: $151,003Expenses 2022: $340,764Net Income 2022: -$189,7612022Revenue 2023: $151,404Expenses 2023: $249,490Net Income 2023: -$98,0862023Revenue 2024: $53,917Expenses 2024: $221,738Net Income 2024: -$167,8212024

Highlighted filing

2024

Revenue$53,917
Expenses$221,738
Net Income-$167,821
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 14, 2025
Return Version
2024v5.0
Gross Receipts
$53,917
Mission and Program Overview

Mission

Labor union building fund

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,145,991$1,114,580▼ $31,411
Cash and Non-Interest-Bearing Accounts$11,064$20,449▲ $9,385
Total Assets$1,157,055$1,135,029▼ $22,026
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,157,055$1,135,029▼ $22,026
Total Net Assets Fund Balance$1,157,055$1,135,029▼ $22,026
Total Liabilities and Net Assets / Fund Balance$1,157,055$1,135,029▼ $22,026

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$597,497$1,699,433$2,296,930
Land$517,083-$517,083
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleOtherTotal
Aaron MurrayBoard Member$308$308

Board Members and Trustees

NameTitle
Dan LoftisPresident
Adam HansenBoard Member
David WrightBoard Member
Jason FergusonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$53,917
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-167,821

Audited Revenue Reconciliation

Revenue per Audited Statements
$53,917
Revenue Not Reported on Form 990
$7,996,433
Total Revenue per Audited Statements
$8,050,350
Total Revenue per Form 990
$53,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$221,738
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
Occupancy---$190,247
Depreciation Depletion---$31,412
Other Expenses---$79
Total Functional Expenses$0$0$0$221,738

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,669,123
Expenses Not Reported on Form 990$5,447,385
Expenses per Audited Statements$221,738
Total Expenses per Form 990$221,738
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
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“Members of the governing body are elected by the members of the local union for a term of three years.”

Form 990, Page 6, Part VI, Line 7B

“Decisions of the governing body are approved by the members of the local union at their monthly meetings.”

Form 990, Page 6, Part VI, Line 10B

“The local union follows the policies and procedures outlined in the constitution of the sheet metal workers' international association and the by-laws of the sheet metal workers' internationl association local union no. 2.”

Form 990, Page 6, Part VI, Line 11B

“The return is reviewed prior to being signed by the financial secretary- treasurer, and is available to the governing body for review.”

Form 990, Page 6, Part VI, Line 19

“Requests for a copy of the form 1024, "application for recognition of exemption under section 501(c)", are referred to the national headquarters of the union where it is maintained.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local No 2
EIN
43-1223980
Phone
8162548021
Address
PO BOX 300378, KANSAS CITY, MO 64130

Signing Officer

Name
Jason Ferguson
Title
Secretary
Phone
8162548021
Signed
2025-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Ferguson
Formed
1979
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
2
Employees
0

Preparer

Firm
Novak Birks Pc
Address
4435 MAIN ST STE 500, KANSAS CITY, MO 64111-1858
Preparer
William J Miller CPA
Phone
8169316111
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Building repairl and re tax transfer 145,795”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Smw local 2 reported in separate 990 ein 44-0429770 revs 7,960,662”

Schedule D, Page 4, Part XII, Line 2D

“Smw local 2 reported in separate 990 ein 44-0429770 exps 5,447,385”

Raw XML Appendix345 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE MEMBERS OF THE LOCAL UNION FOR A TERM OF THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS OF THE GOVERNING BODY ARE APPROVED BY THE MEMBERS OF THE LOCAL UNION AT THEIR MONTHLY MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LOCAL UNION FOLLOWS THE POLICIES AND PROCEDURES OUTLINED IN THE CONSTITUTION OF THE SHEET METAL WORKERS' INTERNATIONAL ASSOCIATION AND THE BY-LAWS OF THE SHEET METAL WORKERS' INTERNATIONL ASSOCIATION LOCAL UNION NO. 2.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS REVIEWED PRIOR TO BEING SIGNED BY THE FINANCIAL SECRETARY- TREASURER, AND IS AVAILABLE TO THE GOVERNING BODY FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REQUESTS FOR A COPY OF THE FORM 1024, "APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(C)", ARE REFERRED TO THE NATIONAL HEADQUARTERS OF THE UNION WHERE IT IS MAINTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BUILDING REPAIRL AND RE TAX TRANSFER 145,795
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SMW LOCAL UNION NO 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0440429770
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02902 BLUE RIDGE BLVD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0KANSAS CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd064129
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SMW LOCAL UNION NO 2
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SMW LOCAL UNION NO 2
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0102757
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt143038
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1Q
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01157055
IRS990/TotalAssetsEOYAmt01135029
IRS990/TotalAssetsGrp/BOYAmt01157055
IRS990/TotalAssetsGrp/EOYAmt01135029
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0221738
IRS990/TotalGrossUBIAmt010479
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01157055
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01135029
IRS990/TotalOtherCompensationAmt0220487
IRS990/TotalProgramServiceExpensesAmt0221738
IRS990/TotalProgramServiceRevenueAmt053917
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt043438
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt053917
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt010479
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01157055
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01135029
IRS990/TotReportableCompRltdOrgAmt0412977
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 300378
IRS990/USAddress/CityNm0KANSAS CITY
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd064130
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0SHEETMETAL2.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON FERGUSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08162548021
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL NO 2
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0431223980
ReturnHeader/Filer/PhoneNum08162548021
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 300378
ReturnHeader/Filer/USAddress/CityNm0KANSAS CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064130
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431122456
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVAK BIRKS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04435 MAIN ST STE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANSAS CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0641111858
ReturnHeader/PreparerPersonGrp/PhoneNum08169316111
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM J MILLER CPA
ReturnHeader/ReturnTs02025-03-21T14:49:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,135,029
Liabilities
$0
Net assets
$1,135,029
Revenue
$53,917
Expenses
$221,738
Net income
-$167,821
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.05$0.22$0.17
2023Summary only. Only limited summary data is available for this year.$1.16$0.00$1.16$0.15$0.25$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.00$1.19$0.15$0.34$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.00$1.22$0.15$0.27$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$0.18$0.27$0.09
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$0.57$0.30$0.27
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.37$1.06$0.20$0.27$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.38$1.13$0.22$0.24$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.16$1.14$0.17$0.22$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.18$0.22$0.04
2014Summary only. Only limited summary data is available for this year.$1.10$0.00$1.10$0.16$0.23$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.04$0.00$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.00$1.24$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.30$0.06