Nonprofit · EIN 31-0707177
LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING
Tax-exempt · DAYTON, OH 45414
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $551,396 | $455,254 | $96,142 | $593,742 | $84,123 | $509,619 |
| June 30, 2024 | 990 | $461,960 | $421,212 | $40,748 | $548,787 | $135,310 | $413,477 |
| June 30, 2023 | 990 | $491,755 | $349,256 | $142,499 | $405,739 | $33,010 | $372,729 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $543,913
- Investment income
- $5,052
- Net gain from sales of assets
- $1,000
- Other revenue
- $2,431
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $89,719
- Other salaries and wages
- $99,125
- Salaries, compensation and benefits (total)
- $256,365
- Professional fundraising fees
- $0
- Legal fees
- $11,325
- Accounting fees
- $25,808
- Occupancy
- $58,612
- Travel
- $5,992
- Depreciation
- $21,754
- Program services (functional)
- $455,254
Balance sheet and other
- Total assets, start of year
- $548,787
- Total assets, end of year
- $593,742
- Total liabilities, end of year
- $84,123
- Net assets, end of year
- $509,619
- Land, buildings and equipment
- $135,645
- Net assets without donor restrictions
- $509,619
- Gross receipts
- $551,396
- Employees
- 10
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY STEPHENS | DIRECTOR Trustee or director | 40 | $89,719 |
| CANDICE BUDDE | CHAIR Trustee or director, Officer | 3 | $0 |
| JEREMY HARM | CO-CHAIR Trustee or director, Officer | 3 | $0 |
| KATHY KERBER | TRUSTEE Trustee or director | 3 | $0 |
| DOUG MAYSE | TRUSTEE Trustee or director | 3 | $0 |
| COLE CHANEY | TRUSTEE Trustee or director | 3 | $0 |
| JEFF HUNLEY | TRUSTEE & BU Trustee or director | 3 | $0 |
| JUSTIN COLLET | TRUSTEE Trustee or director | 3 | $0 |
| SAM BLAKELY | TRUSTEE Trustee or director | 3 | $0 |
| BRAWNY WELCH | TRUSTEE Trustee or director | 3 | $0 |
| MEGAN POPE | TRUSTEE Trustee or director | 3 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY STEPHENS | DIRECTOR Trustee or director | 40 | $76,032 |
| CANDICE BUDDE | CHAIR Trustee or director, Officer | 3 | $0 |
| JEREMY HARM | CO-CHAIR Trustee or director, Officer | 3 | $0 |
| COLE CHANEY | TRUSTEE Trustee or director | 3 | $0 |
| KATHY KERBER | TRUSTEE Trustee or director | 3 | $0 |
| DOUG MAYSE | TRUSTEE Trustee or director | 3 | $0 |
| JUSTIN COLLET | TRUSTEE Trustee or director | 3 | $0 |
| ROBERT POPE | TRUSTEE Trustee or director | 3 | $0 |
| SAM BLAKELY | TRUSTEE Trustee or director | 3 | $0 |
| JEFF HUNLEY | TRUSTEE & BU Trustee or director | 3 | $0 |
990 for the year ended June 30, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY STEPHENS | DIRECTOR Trustee or director | 40 | $72,322 |
| CANDICE BUDDE | CHAIRMAN Trustee or director, Officer | 3 | $0 |
| JEREMY HARM | CO-CHAIRMAN Trustee or director, Officer | 3 | $0 |
| WILLIAM CAMPBELL | TRUSTEE Trustee or director | 3 | $0 |
| COLE CHANEY | TRUSTEE Trustee or director | 3 | $0 |
| RODNEY FRENCH | TRUSTEE Trustee or director | 3 | $0 |
| KATHY KERBER | TRUSTEE Trustee or director | 3 | $0 |
| DOUG MAYSE | TRUSTEE Trustee or director | 3 | $0 |
| JUSTIN COLLET | TRUSTEE Trustee or director | 3 | $0 |
| ROBERT POPE | TRUSTEE Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 6550 POE AVE, DAYTON, OH 45414-2527
- Principal officer (990 for 2024)
- CANDICE BUDDE
- Signed the 990
- CANDICE BUDDE, CHAIR
- Phone
- (937) 898-7676
- Website
- WWW.SMW24.NET/DAYTON
- Return prepared by
- SWALLEN LAWHUN & COMPANY
Mission
TRAINING FOR SHEET METAL WORKERS
Program accomplishments
- TRUST CREATED TO FUND TRAINING PROGRAM FOR DEVELOPING SKILLS OF APPRENTICES IN THE SHEET METAL INDUSTRY THROUGH A FIVE YEAR PROGRAMExpenses $455,254 · revenue $543,913
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0707177
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1969
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J22Z)
- Assets (IRS master file)
- $593,742
- Income (IRS master file)
- $551,396
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $551,396 | $455,254 | $593,742 | IRS |
| 990 | June 2024 | $461,960 | $421,212 | $548,787 | IRS |
| 990 | June 2023 | $491,755 | $349,256 | $405,739 | XML |
| 990 | June 2022 | $369,801 | $370,035 | $282,981 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0707177).
Questions about LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING
- What is the EIN of LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING?
- The employer identification number (EIN) of LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING is 31-0707177.
- Is LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1969.
- Are donations to LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING?
- The 990 for the year ended June 30, 2025 names CANDICE BUDDE.
- Who are the officers and directors of LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING?
- The 990 for the year ended June 30, 2025 lists 11 people; 1 received compensation from the organization, the highest $89,719 (ANTHONY STEPHENS, DIRECTOR).
- How much revenue does LOCAL UNION NO 24 DAYTON AREA JOINT APPRENTICESHIP AND TRAINING have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $551,396, expenses of $455,254 and total assets of $593,742 at year end.
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