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Nonprofit · EIN 31-1383887

SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND

Tax-exempt · CINCINNATI, OH 45248

Financials

$459K$222K2022$502K$329K2023$700K$274K2024
Revenue Expenses · by fiscal year end
Financials of SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2025990$699,522$274,148$425,374$4,140,899$64,001$4,076,898
May 31, 2024990$501,514$328,565$172,949$3,586,146$45,783$3,540,363
May 31, 2023990$458,986$222,359$236,627$3,346,684$51,909$3,294,775
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$572,129
Investment income
$127,393
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$172,557
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$16,888
Accounting fees
$18,316

Balance sheet and other

Total assets, start of year
$3,586,146
Total assets, end of year
$4,140,899
Total liabilities, end of year
$64,001
Net assets, end of year
$4,076,898
Gross unrelated business income
$127,393
Gross receipts
$699,522
Employees
33
Volunteers
6
Year formed
1993
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 May 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
IVAN PENNINGTONTRUSTEE
Trustee or director
1$951
NICK COLLINITRUSTEE
Trustee or director
1$0
DENIEL IMBUSTRUSTEE
Trustee or director
1$0
KATHLEEN UNGERTRUSTEE
Trustee or director
1$0
JOSH JACOBSCHAIRMAN
Trustee or director, Officer
1$0
GREG JOHNSONSECRETARY
Trustee or director, Officer
1$0
990 for the year ended May 31, 2024: 6 people
NameTitleHours / weekCompensation
IVAN PENNINGTONTRUSTEE
Trustee or director
1$2,789
JOSH JACOBSTRUSTEE
Trustee or director
1$0
JEFF MUELLERTRUSTEE
Trustee or director
1$0
BOB POPETRUSTEE
Trustee or director
1$0
JOHN KUEMPEL JRCHAIRMAN
Trustee or director, Officer
1$0
GREG JOHNSONSECRETARY
Trustee or director, Officer
1$0
990 for the year ended May 31, 2023: 5 people
NameTitleHours / weekCompensation
IVAN PENNINGTONTRUSTEE
Trustee or director
1$660
JOHN KUEMPEL JRCHAIRMAN
Trustee or director, Officer
1$0
GREG JOHNSONSECRETARY
Trustee or director, Officer
1$0
JACK MCDONALDTRUSTEE
Trustee or director
1$0
JEFF MUELLERTRUSTEE
Trustee or director
1$0

Address and contacts

Address (IRS master file)
5968 BRIDGETOWN ROAD, CINCINNATI, OH 45248-3112
In care of
% ROBERT W TIEMANN
Principal officer (990 for 2024)
THOMAS MACEY, 2035 READING ROAD, CINCINNATI, OH 452021415
Signed the 990
THOMAS MACEY, ADMINISTRATOR
Phone
(513) 872-7500
Return prepared by
CLARK SCHAEFER HACKETT & CO

Mission

TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR ELIGIBLE MEMBERS OF SHEET METAL WORKERS LOCAL 24 INCLUDING UNEMPLOYMENT COMPENSATION, HEALTH AND WELFARE PREMIUM PAYMENTS, DEATH BENEFITS, DISABILITY BENEFITS, AND SEPARATION BENEFITS.

990 for the year ended May 31, 2025

Program accomplishments

  • TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR ELIGIBLE MEMBERS OF SHEET METAL WORKERS LOCAL 24 INCLUDING UNEMPLOYMENT COMPENSATION, HEALTH AND WELFARE PREMIUM PAYMENTS, DEATH BENEFITS, DISABILITY BENEFITS, AND SEPARATION BENEFITS.

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 May, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026Not on file
2024May 31, 2025October 15, 2025990 on file
2023May 31, 2024October 15, 2024990 on file

IRS record

EIN
31-1383887
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
1994
Accounting year ends
May
Files
Form 990 or 990-EZ
Assets (IRS master file)
$4,140,899
Income (IRS master file)
$699,522

Filing history

FormYear endedRevenueExpensesAssetsReturn
990May 2025$699,522$274,148$4,140,899XML
990May 2024$501,514$328,565$3,586,146XML
990May 2023$458,986$222,359$3,346,684XML
990May 2022$389,310$268,597$3,234,932IRS
990May 2021–––IRS
990May 2020–––IRS
990May 2019–––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 31-1383887).

Questions about SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND

What is the EIN of SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND?
The employer identification number (EIN) of SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND is 31-1383887.
Is SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1994.
Are donations to SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND 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 LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND due?
The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended May 2025.
Who is the principal officer of SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND?
The 990 for the year ended May 31, 2025 names THOMAS MACEY.
Who are the officers and directors of SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND?
The 990 for the year ended May 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $951 (IVAN PENNINGTON, TRUSTEE).
How much revenue does SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND have?
On its 990 for the year ended May 31, 2025 it reported revenue of $699,522, expenses of $274,148 and total assets of $4,140,899 at year end.

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