Civic Intelligence

Sheet Metal International Assn Lu No 32

EIN 59-2404601 • 501(c)5 • Miami, FL

Profile

The Local is a collective bargaining agent for the Sheet Metal Workers. It collects and pays dues on behalf of its members and represents members in grievance hearings and arbitrations.

20375 NE 15th CourtMiami, FL 33179

smart32.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.04x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.05x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

64th percentile

14%

Higher net margin than 64% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

54th percentile

$106,409

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

10%

Faster revenue growth than 64% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,344,120

Up $133,455 (+11%) from 2024

Liabilities

Down

$51,313

Down $113 (-0.2%) from 2024

Net Assets

Up

$1,292,807

Up $133,568 (+12%) from 2024

Revenue

Up

$1,067,132

Up $100,222 (+10%) from 2024

Expenses

Up

$921,820

Up $43,140 (+4.9%) from 2024

Net Income

Up

$145,312

Up $57,082 (+65%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $926,730Liabilities 2010: $35,849Net Assets 2010: $890,8812010Assets 2011: $682,328Liabilities 2011: $34,205Net Assets 2011: $648,1232011Assets 2012: $723,752Liabilities 2012: $41,802Net Assets 2012: $681,9502012Assets 2014: $461,695Liabilities 2014: $29,104Net Assets 2014: $432,5912014Assets 2015: $523,385Liabilities 2015: $62,349Net Assets 2015: $461,0362015Assets 2016: $675,678Liabilities 2016: $44,051Net Assets 2016: $631,6272016Assets 2017: $903,264Liabilities 2017: $69,701Net Assets 2017: $833,5632017Assets 2018: $971,601Liabilities 2018: $59,258Net Assets 2018: $912,3432018Assets 2019: $1,070,994Liabilities 2019: $38,374Net Assets 2019: $1,032,6202019Assets 2020: $1,152,353Liabilities 2020: $38,376Net Assets 2020: $1,113,9772020Assets 2021: $1,083,595Liabilities 2021: $38,372Net Assets 2021: $1,045,2232021Assets 2022: $1,035,536Liabilities 2022: $38,373Net Assets 2022: $997,1632022Assets 2024: $1,210,665Liabilities 2024: $51,426Net Assets 2024: $1,159,2392024Assets 2025: $1,344,120Liabilities 2025: $51,313Net Assets 2025: $1,292,8072025

Highlighted filing

2025

Assets$1,344,120
Liabilities$51,313
Net Assets$1,292,807

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,048,1042010Expenses 2011: $1,150,4242011Expenses 2012: $903,9592012Revenue 2014: $652,843Expenses 2014: $861,485Net Income 2014: -$208,6422014Revenue 2015: $709,639Expenses 2015: $681,194Net Income 2015: $28,4452015Revenue 2016: $852,348Expenses 2016: $681,757Net Income 2016: $170,5912016Revenue 2017: $964,543Expenses 2017: $762,607Net Income 2017: $201,9362017Revenue 2018: $789,049Expenses 2018: $710,269Net Income 2018: $78,7802018Revenue 2019: $809,697Expenses 2019: $689,420Net Income 2019: $120,2772019Revenue 2020: $878,259Expenses 2020: $796,902Net Income 2020: $81,3572020Revenue 2021: $776,966Expenses 2021: $845,720Net Income 2021: -$68,7542021Revenue 2022: $759,202Expenses 2022: $798,289Net Income 2022: -$39,0872022Revenue 2024: $966,910Expenses 2024: $878,680Net Income 2024: $88,2302024Revenue 2025: $1,067,132Expenses 2025: $921,820Net Income 2025: $145,3122025

Highlighted filing

2025

Revenue$1,067,132
Expenses$921,820
Net Income$145,312

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.34$0.05$1.29$1.07$0.92$0.15
2024Detailed filing. Detailed filing data is available for this year.$1.21$0.05$1.16$0.97$0.88$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.04$1.00$0.76$0.80$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.08$0.04$1.05$0.78$0.85$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.15$0.04$1.11$0.88$0.80$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.04$1.03$0.81$0.69$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.97$0.06$0.91$0.79$0.71$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.90$0.07$0.83$0.96$0.76$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.04$0.63$0.85$0.68$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.06$0.46$0.71$0.68$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.46$0.03$0.43$0.65$0.86$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.04$0.68$0.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.03$0.65$1.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.04$0.89$1.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 24, 2026
Return Version
2025v4.0
Gross Receipts
$1,067,132
Mission and Program Overview

Mission

The Local is a collective bargaining agent for the Sheet Metal Workers. It collects and pays dues on behalf of its members and represents members in grievance hearings and arbitrations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,180,854$1,229,924▲ $49,070
Land, Buildings, and Equipment, Net$28,811$105,305▲ $76,494
Accounts Receivable$1,000$8,891▲ $7,891
Total Assets$1,210,665$1,344,120▲ $133,455
Liabilities
Accounts Payable and Accrued Expenses$31,168$25,665▼ $5,503
Deferred Revenue$20,258$25,648▲ $5,390
Total Liabilities$51,426$51,313▼ $113
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,159,239$1,292,807▲ $133,568
Total Liabilities and Net Assets / Fund Balance$1,210,665$1,344,120▲ $133,455

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$105,305$30,464$135,769
Equipment$0$19,589$19,589
Buildings$0--
Land$0--
Leasehold Improvements$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025----$0
2024----$0
2023----$0
2022----$0
2021----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel VillarruelBusiness ManagerFT$106,409$106,409
Roger HudspethBusiness RepresentativeFT$95,839$95,839

Board Members and Trustees

NameTitle
Michael W MacEachrenPresident
Christopher RitchieVice President
Ernesto NavarreteExecutive Board Member
Harven M AccusExecutive Board Member
Herbert L HudsonExecutive Board Member
James F CombsExecutive Board Member
Mario TapanesExecutive Board Member
Michael SantanaExecutive Board Member
Ryan PooleExecutive Board Member
Wayne JosephExecutive Board Member
Herbert L HudsonRecording Secretary
Jose RomeroRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$952,502
Program Service Revenue
$114,630
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$145,312

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$625,965
Other Expenses$288,823
Grants and Similar Amounts Paid$7,032
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$251,818$40,320-$292,138
Pension Plan Contributions$170,387--$170,387
Payments to Affiliates$146,604--$146,604
Other Salaries and Wages$58,781$14,695-$73,476
Other Employee Benefits$61,098--$61,098
All Other Expenses$32,937$6,104$0$39,041
Payroll Taxes$23,093$5,773-$28,866
Travel$16,478$4,120-$20,598
Fees for Services Other$13,904$3,476-$17,380
Office Expenses-$16,780-$16,780
Depreciation Depletion$11,428$2,857-$14,285
Insurance-$12,157-$12,157
Information Technology-$10,667-$10,667
Grants to Domestic Individuals$7,032--$7,032
Other Expenses$5,070$1,267-$6,337
Fees for Services Legal-$2,419-$2,419
Advertising$95--$95
Total Functional Expenses$800,735$121,085$0$921,820

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per 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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B

The Business Manager reviews and approves filing.

Form 990, Part VI, Line 19

Available upon request

Filing and Contact Details

Filer

Filer Name
Sheet Metal International Assn LU NO 32
EIN
59-2404601
Address
20375 NE 15th Court, Miami, FL 33179

Signing Officer

Name
Daniel Villarruel
Title
Secretary Treasurer
Signed
2026-03-24
Discuss with paid preparer
No

Organization Details

Voting Board Members
11
Independent Board Members
11
Employees
5

Preparer

Firm
Dumas Accounting and Taxes Co
Address
13906 SW 177 Terrace, Miami, FL 33177
Preparer
Jeovany Antonio Rodriguez
Phone
7863511659
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 6

Members

Raw XML AppendixShowing 400 of 466 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/TitleTxt4Executive Board Member
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IRS990/MembershipDuesAmt0952502
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Local is a collective bargaining agent for the Sheet Metal Workers. It collects and pays dues on behalf of its members and represents members in grievance hearings and arbitrations.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01159239
IRS990/NetAssetsOrFundBalancesEOYAmt01292807
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContriDisclInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016780
IRS990/OfficeExpensesGrp/TotalAmt016780
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt061098
IRS990/OtherEmployeeBenefitsGrp/TotalAmt061098
IRS990/OtherExpensesGrp/Desc0Automobile expenses
IRS990/OtherExpensesGrp/Desc1Licenses
IRS990/OtherExpensesGrp/Desc2Reimbursements
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0450
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11267
IRS990/OtherExpensesGrp/ProgramServicesAmt02010
IRS990/OtherExpensesGrp/ProgramServicesAmt15070
IRS990/OtherExpensesGrp/TotalAmt02010
IRS990/OtherExpensesGrp/TotalAmt1450
IRS990/OtherExpensesGrp/TotalAmt26337
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014695
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt058781
IRS990/OtherSalariesAndWagesGrp/TotalAmt073476
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0146604
IRS990/PaymentsToAffiliatesGrp/TotalAmt0146604
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05773
IRS990/PayrollTaxesGrp/ProgramServicesAmt023093
IRS990/PayrollTaxesGrp/TotalAmt028866
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0170387
IRS990/PensionPlanContributionsGrp/TotalAmt0170387
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Daniel Villarruel
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SMW International Association Subsidy
IRS990/ProgramServiceRevenueGrp/Desc1Fees
IRS990/ProgramServiceRevenueGrp/Desc2Death benefit assessments
IRS990/ProgramServiceRevenueGrp/Desc3Insurance benefit
IRS990/ProgramServiceRevenueGrp/Desc4Miscellaneous
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt056441
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124791
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29415
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37814
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt416169
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0165365
IRS990/PYContributionsGrantsAmt0206198
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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0194
IRS990/PYOtherExpensesAmt0352522
IRS990/PYOtherRevenueAmt085844
IRS990/PYProgramServiceRevenueAmt0674674
IRS990/PYRevenuesLessExpensesAmt088230
IRS990/PYSalariesCompEmpBnftPaidAmt0360793
IRS990/PYTotalExpensesAmt0878680
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0966910
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0145312
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CorrectionMadeInd0false
IRS990ScheduleC/DirectContactLegislatorsInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/Form4720Filed4912TaxInd0false
IRS990ScheduleC/Form4720FiledInd0false
IRS990ScheduleC/Form4720FiledSection4955TaxInd0false
IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/OtherActivitiesInd0false
IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndingBalanceAmt00
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019589
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019589
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0105305
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030464
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0135769
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt00
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0105305
IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt00
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Business Manager reviews and approves filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IV, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01210665
IRS990/TotalAssetsEOYAmt01344120
IRS990/TotalAssetsGrp/BOYAmt01210665
IRS990/TotalAssetsGrp/EOYAmt01344120

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