Nonprofit · EIN 31-1383887
SHEET METAL WORKERS LOCAL 24 SUPPLEMENTAL UNEMPLOYMENT FUND
Tax-exempt · CINCINNATI, OH 45248
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $699,522 | $274,148 | $425,374 | $4,140,899 | $64,001 | $4,076,898 |
| May 31, 2024 | 990 | $501,514 | $328,565 | $172,949 | $3,586,146 | $45,783 | $3,540,363 |
| May 31, 2023 | 990 | $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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IVAN PENNINGTON | TRUSTEE Trustee or director | 1 | $951 |
| NICK COLLINI | TRUSTEE Trustee or director | 1 | $0 |
| DENIEL IMBUS | TRUSTEE Trustee or director | 1 | $0 |
| KATHLEEN UNGER | TRUSTEE Trustee or director | 1 | $0 |
| JOSH JACOBS | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| GREG JOHNSON | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended May 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IVAN PENNINGTON | TRUSTEE Trustee or director | 1 | $2,789 |
| JOSH JACOBS | TRUSTEE Trustee or director | 1 | $0 |
| JEFF MUELLER | TRUSTEE Trustee or director | 1 | $0 |
| BOB POPE | TRUSTEE Trustee or director | 1 | $0 |
| JOHN KUEMPEL JR | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| GREG JOHNSON | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended May 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IVAN PENNINGTON | TRUSTEE Trustee or director | 1 | $660 |
| JOHN KUEMPEL JR | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| GREG JOHNSON | SECRETARY Trustee or director, Officer | 1 | $0 |
| JACK MCDONALD | TRUSTEE Trustee or director | 1 | $0 |
| JEFF MUELLER | TRUSTEE 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.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 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
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $699,522 | $274,148 | $4,140,899 | XML |
| 990 | May 2024 | $501,514 | $328,565 | $3,586,146 | XML |
| 990 | May 2023 | $458,986 | $222,359 | $3,346,684 | XML |
| 990 | May 2022 | $389,310 | $268,597 | $3,234,932 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 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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