Nonprofit · EIN 31-1228205
SHEET METAL WORKERS BLDG LOCAL 24
Tax-exempt · DAYTON, OH 45414
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $360,696 | $236,934 | $123,762 | $5,518,027 | $2,168,304 | $3,349,723 |
| December 31, 2024 | 990 | $531,315 | $227,820 | $303,495 | $5,552,632 | $2,326,671 | $3,225,961 |
| December 31, 2023 | 990 | $1,067,973 | $158,647 | $909,326 | $5,407,280 | $2,484,814 | $2,922,466 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $671,909
- Investment income
- $0
- Net rental income
- -$311,213
- Other revenue
- -$311,213
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $10,750
- Occupancy
- $175,045
- Depreciation
- $20,684
Balance sheet and other
- Total assets, start of year
- $5,552,632
- Total assets, end of year
- $5,518,027
- Total liabilities, end of year
- $2,168,304
- Net assets, end of year
- $3,349,723
- Land, buildings and equipment
- $4,452,724
- Net assets without donor restrictions
- $3,349,723
- Gross unrelated business income
- -$311,213
- Gross receipts
- $720,740
- Employees
- 0
- Year formed
- 1987
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JEFFREY HUNLEY | FINANCIAL SE Trustee or director | 0 | $0 | $112,919 | $81,067 |
| JEFFREY ROWE | BUSINESS AGE Trustee or director | 0 | $0 | $101,042 | $74,308 |
| JOSH WILLIAMS | BUSINESS AGE Trustee or director | 0 | $0 | $100,482 | $74,213 |
| SCOTT HILL | BUSINESS AGE Trustee or director | 0 | $0 | $96,004 | $73,452 |
| NICK COLLINI | BUSINESS AGE Trustee or director | 0 | $0 | $92,328 | $66,856 |
| JEFFREY M MUELLER | BUSINESS AGE Trustee or director | 0 | $0 | $91,558 | $66,725 |
| BRAWNY WELCH | BUSINESS AGE Trustee or director | 0 | $0 | $88,802 | $68,319 |
| DEAN LACEY | BUSINESS AGE Trustee or director | 0 | $0 | $86,976 | $68,009 |
| WILLIAM LOCKHART | BUSINESS AGE Trustee or director | 0 | $0 | $99,912 | $49,508 |
| RONNIE SHOEMAKER | BUSINESS AGE Trustee or director | 0 | $0 | $82,236 | $61,568 |
| JEDIDIAH DAVIS | BUSINESS AGE Trustee or director | 0 | $0 | $27,444 | $21,903 |
| COLE CHANEY | BUSINESS AGE Former | 0 | $0 | $21,100 | $16,462 |
| RODNEY A FRENCH | FINANCIAL SE Former | 0 | $0 | $21,937 | $14,227 |
| JERRY TAYLOR | EXECUTIVE BO Trustee or director | 0 | $0 | $957 | $0 |
| MICHAEL COLE | EXECUTIVE BO Trustee or director | 0 | $0 | $329 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| TJ PAIGE | TRUSTEE Trustee or director | 0 | $0 | $329 |
| TREVOR SUTERMASTER | PRESIDENT Trustee or director | 0 | $0 | $329 |
| SAMUEL BLAKELEY | EXECUTIVE BO Trustee or director | 0 | $0 | $305 |
| EUGENE RECTOR | TRUSTEE Trustee or director | 0 | $0 | $301 |
| DAVID RITCHIE | VICE PRESIDE Officer | 0 | $0 | $301 |
| TODD HEDRICK | RECORDING SE Officer | 0 | $0 | $247 |
| RICHARD BAILEY | EXECUTIVE BO Trustee or director | 0 | $0 | $175 |
| ROBERT CAMPBELL | TRUSTEE Trustee or director | 0 | $0 | $0 |
| JOSHUA DANIELS | TRUSTEE Trustee or director | 0 | $0 | $0 |
990 for the year ended December 31, 2024: 22 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RODNEY A FRENCH | FINANCIAL SE Trustee or director | – | $0 | $110,217 | $79,198 |
| JEFFREY HUNLEY | BUSINESS AGE Trustee or director | – | $0 | $98,070 | $71,637 |
| JEFFREY ROWE | BUSINESS AGE Trustee or director | – | $0 | $96,470 | $71,365 |
| JOSH WILLIAMS | BUSINESS AGE Trustee or director | – | $0 | $94,100 | $70,962 |
| SCOTT HILL | BUSINESS AGE Trustee or director | – | $0 | $91,152 | $70,461 |
| JEFFREY M MUELLER | BUSINESS AGE Trustee or director | – | $0 | $89,298 | $64,107 |
| NICK COLLINI | BUSINESS AGE Trustee or director | – | $0 | $88,787 | $64,021 |
| BRAWNY WELCH | BUSINESS AGE Trustee or director | – | $0 | $84,397 | $65,497 |
| DEAN LACEY | BUSINESS AGE Trustee or director | – | $0 | $84,111 | $65,448 |
| COLE CHANEY | BUSINESS AGE Trustee or director | – | $0 | $83,407 | $65,328 |
| WILLIAM LOCKHART | BUSINESS AGE Trustee or director | – | $0 | $95,060 | $47,224 |
| TREVOR SUTERMASTER | PRESIDENT Trustee or director | – | $0 | $2,654 | $0 |
| RICHARD BAILEY | EXECUTIVE BO Trustee or director | – | $0 | $1,100 | $0 |
| SAMUEL BLAKELEY | EXECUTIVE BO Trustee or director | – | $0 | $1,100 | $0 |
| MICHAEL COLE | EXECUTIVE BO Trustee or director | – | $0 | $1,100 | $0 |
| JOSHUA DANIELS | TRUSTEE Trustee or director | – | $0 | $1,100 | $0 |
| TJ PAIGE | TRUSTEE Trustee or director | – | $0 | $1,100 | $0 |
| EUGENE RECTOR | TRUSTEE Trustee or director | – | $0 | $1,100 | $0 |
| JERRY TAYLOR | EXECUTIVE BO Trustee or director | – | $0 | $1,100 | $0 |
| TODD HEDRICK | RECORDING SE Officer | – | $0 | $1,100 | $0 |
| DAVID RITCHIE | VICE PRESIDE Officer | – | $0 | $1,100 | $0 |
| ROBERT CAMPBELL | TRUSTEE Trustee or director | – | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 26 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RODNEY A FRENCH | FINANCIAL SE Trustee or director, Officer | – | $0 | $87,355 | $59,288 |
| CHARLES JOSH WILLIAMS | BUSINESS AGE Trustee or director | – | $0 | $88,005 | $53,818 |
| JEFFREY C HUNLEY | BUSINESS AGE Trustee or director | – | $0 | $87,645 | $53,818 |
| JEFFREY S ROWE | BUSINESS AGE Trustee or director | – | $0 | $86,615 | $53,818 |
| JEFFREY M MUELLER | BUSNESS AGEN Trustee or director | – | $0 | $84,154 | $47,187 |
| DEAN E LACEY | CONVENTION D Trustee or director | – | $0 | $78,278 | $50,257 |
| SCOTT HILL | BUSINESS AGE Former | – | $0 | $74,108 | $46,586 |
| BRAWNY WELCH | BUSINESS AGE Trustee or director | – | $0 | $72,044 | $46,438 |
| WILLIAM LOCKHART | BUSINESS AGE Trustee or director | – | $0 | $87,355 | $30,246 |
| BRIAN JEWETT | BUSINESS AGE Former | – | $0 | $49,830 | $31,354 |
| MARK HAMANT | BUSINESS AGE Former | – | $0 | $47,945 | $25,021 |
| RICHARD PERDUE | BUSINESS AGE Former | – | $0 | $46,715 | $24,923 |
| NICK COLLINI | BUSINESS AGE Trustee or director | – | $0 | $40,973 | $22,166 |
| COLE CHANEY | BUSINESS AGE Trustee or director | – | $0 | $37,250 | $25,334 |
| RICHARD BAILEY | EXECUTIVE BO Trustee or director | – | $0 | $42,312 | $0 |
| MICHAEL COLE | EXECUTIVE BO Trustee or director | – | $0 | $36,650 | $0 |
| TREVOR SUTERMASTER | PRESIDENT Officer | – | $0 | $1,268 | $0 |
| JOSHUA DANIELS | TRUSTEE Trustee or director | – | $0 | $1,242 | $0 |
| TODD M HEDRICK | RECORDING SE Officer | – | $0 | $1,201 | $0 |
| ROBERT CAMPBELL | TRUSTEE Trustee or director | – | $0 | $1,154 | $0 |
| SAMUEL BLAKELEY | EXECUTIVE BO Trustee or director | – | $0 | $1,000 | $0 |
| DAVID RITCHIE | VICE PRESIDE Officer | – | $0 | $1,000 | $0 |
| MCKENZIE QUINN | CONVENTION D Trustee or director | – | $0 | $268 | $0 |
| TJ PAIGE | TRUSTEE Trustee or director | – | $0 | $0 | $0 |
| EUGENE RECTOR | TRUSTEE Trustee or director | – | $0 | $0 | $0 |
| JERRY TAYLOR | EXECUTIVE BO Trustee or director | – | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 6550 POE AVE, DAYTON, OH 45414-2527
- Principal officer (990 for 2025)
- JEFFREY HUNLEY, 6550 POE AVENUE, DAYTON, OH 45414
- Signed the 990
- JEFFREY HUNLEY, FINANCIAL SECRETARY
- Phone
- (937) 277-9303
- Website
- SMW24.ORG
- Return prepared by
- KELLEY GALLOWAY SMITH GOOLSBY PSC
Mission
TO INVEST IN REAL ESTATE AND PERSONAL PROPERTY TO BE USED BY THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS LOCAL NO. 24 AND OTHER ASSOCIATED LABOR ORGANIZATIONS.
Program accomplishments
- TO INVEST IN REAL ESTATE AND PERSONAL PROPERTY TO BE USED BY THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS LOCAL NO. 24 AND OTHER ASSOCIATED LABOR ORGANIZATIONS.
- TO INVEST IN REAL ESTATE AND PERSONAL PROPERTY TO BE USED BY THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS LOCAL NO. 24 AND OTHER ASSOCIATED LABOR ORGANIZATIONS.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1228205
- Tax-exempt status
- 501(c)(2): Title-holding corporation
- Donations deductible
- No
- Exempt since
- 1970
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $5,518,027
- Income (IRS master file)
- $744,429
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $360,696 | $236,934 | $5,518,027 | XML |
| 990 | December 2024 | $531,315 | $227,820 | $5,552,632 | XML |
| 990 | December 2023 | $1,067,973 | $158,647 | $5,407,280 | XML |
| 990 | December 2022 | $577,596 | $0 | $2,491,136 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 31-1228205).
Questions about SHEET METAL WORKERS BLDG LOCAL 24
- What is the EIN of SHEET METAL WORKERS BLDG LOCAL 24?
- The employer identification number (EIN) of SHEET METAL WORKERS BLDG LOCAL 24 is 31-1228205.
- Is SHEET METAL WORKERS BLDG LOCAL 24 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(2) since 1970.
- Are donations to SHEET METAL WORKERS BLDG LOCAL 24 tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL WORKERS BLDG LOCAL 24 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 SHEET METAL WORKERS BLDG LOCAL 24 due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHEET METAL WORKERS BLDG LOCAL 24 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SHEET METAL WORKERS BLDG LOCAL 24?
- The 990 for the year ended December 31, 2025 names JEFFREY HUNLEY.
- Who are the officers and directors of SHEET METAL WORKERS BLDG LOCAL 24?
- The 990 for the year ended December 31, 2025 lists 24 people; 0 received compensation from the organization.
- How much revenue does SHEET METAL WORKERS BLDG LOCAL 24 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $360,696, expenses of $236,934 and total assets of $5,518,027 at year end.
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