Civic Intelligence

Kentucky Sheet Metal Contractors

EIN 61-6037340 • 501(c)6 • Louisville, KY

Profile

To promote programs of education, training, research and development, negotiation and administration of collective bargaining agreements.

PO Box 17321Louisville, KY 40217

n/A

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

96th percentile

46%

Higher net margin than 96% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

88th percentile

27%

Faster asset growth than 88% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

20%

Faster revenue growth than 78% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$1,242,554

Up $267,580 (+27%) from 2023

Liabilities

Down

$572

Down $4,340 (-88%) from 2023

Net Assets

Up

$1,241,982

Up $271,920 (+28%) from 2023

Operations
Liabilities / Revenue15th percentileNet Margin96th percentile

Revenue

Up

$576,763

Up $95,144 (+20%) from 2023

Expenses

Up

$309,414

Up $85,722 (+38%) from 2023

Net Income

Up

$267,349

Up $9,422 (+3.7%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $461,202Liabilities 2011: $2,426Net Assets 2011: $458,7762011Assets 2012: $479,803Liabilities 2012: $2,440Net Assets 2012: $477,3632012Assets 2013: $478,066Liabilities 2013: $2,676Net Assets 2013: $475,3902013Assets 2014: $485,089Liabilities 2014: $2,806Net Assets 2014: $482,2832014Assets 2015: $550,467Liabilities 2015: $2,812Net Assets 2015: $547,6552015Assets 2016: $581,460Liabilities 2016: $2,836Net Assets 2016: $578,6242016Assets 2017: $608,120Liabilities 2017: $3,106Net Assets 2017: $605,0142017Assets 2018: $560,876Liabilities 2018: $3,033Net Assets 2018: $557,8432018Assets 2019: $591,477Liabilities 2019: $3,063Net Assets 2019: $588,4142019Assets 2020: $613,333Liabilities 2020: $3,115Net Assets 2020: $610,2182020Assets 2021: $657,231Liabilities 2021: $0Net Assets 2021: $657,2312021Assets 2022: $706,801Liabilities 2022: $653Net Assets 2022: $706,1482022Assets 2023: $974,974Liabilities 2023: $4,912Net Assets 2023: $970,0622023Assets 2024: $1,242,554Liabilities 2024: $572Net Assets 2024: $1,241,9822024

Highlighted filing

2024

Assets$1,242,554
Liabilities$572
Net Assets$1,241,982
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $313,590Expenses 2011: $262,555Net Income 2011: $51,0352011Revenue 2012: $287,464Expenses 2012: $268,982Net Income 2012: $18,4822012Revenue 2013: $273,947Expenses 2013: $275,746Net Income 2013: -$1,7992013Revenue 2014: $300,861Expenses 2014: $293,767Net Income 2014: $7,0942014Revenue 2015: $331,574Expenses 2015: $276,179Net Income 2015: $55,3952015Revenue 2016: $354,632Expenses 2016: $323,841Net Income 2016: $30,7912016Revenue 2017: $353,425Expenses 2017: $327,035Net Income 2017: $26,3902017Revenue 2018: $301,871Expenses 2018: $349,042Net Income 2018: -$47,1712018Revenue 2019: $330,416Expenses 2019: $299,845Net Income 2019: $30,5712019Revenue 2020: $294,384Expenses 2020: $272,580Net Income 2020: $21,8042020Revenue 2021: $284,225Expenses 2021: $237,312Net Income 2021: $46,9132021Revenue 2022: $311,226Expenses 2022: $238,392Net Income 2022: $72,8342022Revenue 2023: $481,619Expenses 2023: $223,692Net Income 2023: $257,9272023Revenue 2024: $576,763Expenses 2024: $309,414Net Income 2024: $267,3492024

Highlighted filing

2024

Revenue$576,763
Expenses$309,414
Net Income$267,349
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,242,554
Liabilities
$572
Net assets
$1,241,982
Revenue
$576,763
Expenses
$309,414
Net income
$267,349
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.58$0.31$0.27
2023Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.48$0.22$0.26
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.31$0.24$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.28$0.24$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.29$0.27$0.02
2019Summary only. Only limited summary data is available for this year.$0.59$0.00$0.59$0.33$0.30$0.03
2018Summary only. Only limited summary data is available for this year.$0.56$0.00$0.56$0.30$0.35$0.05
2017Summary only. Only limited summary data is available for this year.$0.61$0.00$0.61$0.35$0.33$0.03
2016Summary only. Only limited summary data is available for this year.$0.58$0.00$0.58$0.35$0.32$0.03
2015Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$0.33$0.28$0.06
2014Summary only. Only limited summary data is available for this year.$0.49$0.00$0.48$0.30$0.29$0.01
2013Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$0.27$0.28$0.00
2012Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$0.29$0.27$0.02
2011Summary only. Only limited summary data is available for this year.$0.46$0.00$0.46$0.31$0.26$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.1
Gross Receipts
$606,649
Mission and Program Overview

Mission

To promote programs of education, training, research and development, negotiation and administration of collective bargaining agreements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$414,220$616,916▲ $202,696
Land, Buildings, and Equipment, Net$225,512$370,559▲ $145,047
Savings and Temporary Cash Investments$153,144$159,972▲ $6,828
Investments in Publicly Traded Securities$182,098$95,107▼ $86,991
Total Assets$974,974$1,242,554▲ $267,580
Liabilities
Accounts Payable and Accrued Expenses$4,912$572▼ $4,340
Total Liabilities$4,912$572▼ $4,340
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$970,062$1,241,982▲ $271,920
Total Net Assets Fund Balance$970,062$1,241,982▲ $271,920
Total Liabilities and Net Assets / Fund Balance$974,974$1,242,554▲ $267,580

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$127,665$152,842$280,507
Land$150,000-$150,000
Equipment$92,894$21,230$114,124
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Bill MerrickChairman
Denny HerbergerPresident
Aaron DuvallDirector
Dan HermanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$559,917
Investment Income
$17,082
Other Revenue
$-236
Change in Net Assets
$267,349
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,414
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
Conferences and Meetings---$90,376
Fees for Services Other---$69,000
Occupancy---$30,692
Fees for Services Accounting---$18,836
Depreciation Depletion---$17,118
Advertising---$12,879
Office Expenses---$8,498
Travel---$6,000
Other Expenses---$2,014
Insurance---$88
Total Functional Expenses$0$0$0$309,414
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$29,886
Fundraising Gross Income$5,300
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Denny HerbergerOrganization President and Member of Drama, LLCThe Organization Paid Drama, LLC for Contract Services Provided During 2024.No$69,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The kentucky sheet metal contractors association industry fund (industry fund) was formed to promote programs of education, training, research and development, negotiation and administration of collective bargaining agreements for the interest of the sheet metal industry. The organization was also formed to improve the technical and business skills of employers, stabilize and improve employee-union relations, and enhance employment opportunities for sheet metal workers. The organization's source of support comes primarily from member and nonmember contributions that are based on man hours worked.”

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by the board trustees prior to filing.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kentucky Sheet Metal Contractors
EIN
61-6037340
Phone
5026362556
Address
PO BOX 17321, LOUISVILLE, KY 40217

Signing Officer

Name
Denny Herberger
Title
President
Phone
5026362556
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denny Herberger
Formed
1966
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Deming Malone Livesay & Ostroff Psc
Address
9300 SHELBYVILLE ROAD SUITE 1100, LOUISVILLE, KY 40222-5187
Preparer
Melinda L Heck
Phone
5024269660
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“CONTRACT LABOR 69,000.”

Financial Statement Notes

PART X, LINE 2:

“The industry fund is exempt from federal, state and local income taxes as a not-for-profit corporation as described under internal revenue code section 501(c)(6). The organization files an informational tax return in the u.s. Federal jurisdiction. However, income from certain activities not directly related to the organizations tax-exempt purpose may be subject to taxation as unrelated business income. As of december 31, 2024 and 2023, the organization did not have any accrued interest or penalties reltaed to income tax liabilities, and no interest or penalties have been charged to operations for the years then ended.”

Raw XML Appendix332 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04912
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0572
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROMOTE PROGRAMS OF EDUCATION, TRAINING, RESEARCH AND DEVELOPMENT, NEGOTIATION AND ADMINISTRATION OF COLLECTIVE BARGAINING AGREEMENTS.
IRS990/AdvertisingGrp/TotalAmt012879
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05026362556
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01500 POPLAR LEVEL ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOUISVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040217
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd01
IRS990/CashNonInterestBearingGrp/BOYAmt0414220
IRS990/CashNonInterestBearingGrp/EOYAmt0616916
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt090376
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt017082
IRS990/CYOtherExpensesAmt0309414
IRS990/CYOtherRevenueAmt0-236
IRS990/CYProgramServiceRevenueAmt0559917
IRS990/CYRevenuesLessExpensesAmt0267349
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0309414
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0576763
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt017118
IRS990/Desc0MEMBERS ATTENDANCE AT EDUCATIONAL SEMINARS AND INDUSTRY PROMOTIONAL FUNCTIONS AND LABOR COUNCIL MEETINGS DESIGNED TO ENHANCE THE SHEET METAL INDUSTRY IN GENERAL.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt018836
IRS990/FeesForServicesOtherGrp/TotalAmt069000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0BILL MERRICK
IRS990/Form990PartVIISectionAGrp/PersonNm1AARON DUVALL
IRS990/Form990PartVIISectionAGrp/PersonNm2DAN HERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3DENNY HERBERGER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01966
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt029886
IRS990/FundraisingGrossIncomeAmt05300
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0606649
IRS990/GrossRentsGrp/RealAmt024350
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt088
IRS990/InvestmentIncomeGrp/ExclusionAmt017082
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017082
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0182098
IRS990/InvestmentsPubTradedSecGrp/EOYAmt095107
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0174072
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0225512
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0370559
IRS990/LandBldgEquipCostOrOtherBssAmt0544631
IRS990/LegalDomicileStateCd0KY
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE PROGRAMS OF EDUCATION, TRAINING, RESEARCH AND DEVELOPMENT, NEGOTIATION AND ADMINISTRATION OF COLLECTIVE BARGAINING AGREEMENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0970062
IRS990/NetAssetsOrFundBalancesEOYAmt01241982
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-24586
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-24586
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt024350
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt024350
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt04571
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0970062
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01241982
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt030692
IRS990/OfficeExpensesGrp/TotalAmt08498
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DUES TO AFFILIATED GROU
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS AND GENER
IRS990/OtherExpensesGrp/TotalAmt053913
IRS990/OtherExpensesGrp/TotalAmt12014
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DENNY HERBERGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0559917
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0559917
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012580
IRS990/PYOtherExpensesAmt0223692
IRS990/PYOtherRevenueAmt03273
IRS990/PYProgramServiceRevenueAmt0465766
IRS990/PYRevenuesLessExpensesAmt0257927
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0223692
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0481619
IRS990/ReconcilationRevenueExpnssAmt0267349
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt024350
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0153144
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0159972
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0127665
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0152842
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0280507
IRS990ScheduleD/EquipmentGrp/BookValueAmt092894
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021230
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0114124
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0150000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INDUSTRY FUND IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(6). THE ORGANIZATION FILES AN INFORMATIONAL TAX RETURN IN THE U.S. FEDERAL JURISDICTION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATIONS TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2024 AND 2023, THE ORGANIZATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELTAED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS THEN ENDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0370559
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DENNY HERBERGER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ORGANIZATION PRESIDENT AND MEMBER OF DRAMA, LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt069000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE ORGANIZATION PAID DRAMA, LLC FOR CONTRACT SERVICES PROVIDED DURING 2024.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE KENTUCKY SHEET METAL CONTRACTORS ASSOCIATION INDUSTRY FUND (INDUSTRY FUND) WAS FORMED TO PROMOTE PROGRAMS OF EDUCATION, TRAINING, RESEARCH AND DEVELOPMENT, NEGOTIATION AND ADMINISTRATION OF COLLECTIVE BARGAINING AGREEMENTS FOR THE INTEREST OF THE SHEET METAL INDUSTRY. THE ORGANIZATION WAS ALSO FORMED TO IMPROVE THE TECHNICAL AND BUSINESS SKILLS OF EMPLOYERS, STABILIZE AND IMPROVE EMPLOYEE-UNION RELATIONS, AND ENHANCE EMPLOYMENT OPPORTUNITIES FOR SHEET METAL WORKERS. THE ORGANIZATION'S SOURCE OF SUPPORT COMES PRIMARILY FROM MEMBER AND NONMEMBER CONTRIBUTIONS THAT ARE BASED ON MAN HOURS WORKED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE BOARD TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT LABOR 69,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KENTUCKY SHEET METAL CONTRACTORS ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0616040390
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTE PROGRAMS OF EDUCATION AND INTEREST IN SHEET METAL INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01500 POPLAR LEVEL ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LOUISVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd040217
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0974974
IRS990/TotalAssetsEOYAmt01242554
IRS990/TotalAssetsGrp/BOYAmt0974974
IRS990/TotalAssetsGrp/EOYAmt01242554
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0309414
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04912
IRS990/TotalLiabilitiesEOYAmt0572
IRS990/TotalLiabilitiesGrp/BOYAmt04912
IRS990/TotalLiabilitiesGrp/EOYAmt0572
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0970062
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01241982
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0559917
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt016846
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0559917
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0576763
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0974974
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01242554
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt06000
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01500 POPLAR LEVEL ROAD
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040217
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNY HERBERGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05026362556
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY SHEET METAL CONTRACTORS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION - INDUSTRY FUND
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0616037340
ReturnHeader/Filer/PhoneNum05026362556
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 17321
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040217
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611064249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEMING MALONE LIVESAY & OSTROFF PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09300 SHELBYVILLE ROAD SUITE 1100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0402225187
ReturnHeader/PreparerPersonGrp/PhoneNum05024269660
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELINDA L HECK
ReturnHeader/ReturnTs02025-05-07T12:11:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.