Nonprofit · EIN 38-6088389
FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS
Tax-exempt · ATHENS, MI 49011
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $527,492 | $382,936 | $144,556 | $997,477 | $3,225 | $994,252 |
| December 31, 2024 | 990 | $438,977 | $355,665 | $83,312 | $843,141 | $2,166 | $840,975 |
| December 31, 2023 | 990 | $350,689 | $285,471 | $65,218 | $742,831 | $3,213 | $739,618 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $468,973
- Investment income
- $58,519
- Net gain from sales of assets
- $35,817
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $134,187
- Salaries, compensation and benefits (total)
- $146,391
- Professional fundraising fees
- $0
- Accounting fees
- $5,590
- Program services (functional)
- $377,049
- Management and general (functional)
- $5,887
Balance sheet and other
- Total assets, start of year
- $843,141
- Total assets, end of year
- $997,477
- Total liabilities, end of year
- $3,225
- Net assets, end of year
- $994,252
- Publicly traded securities
- $913,794
- Net assets without donor restrictions
- $994,252
- Gross receipts
- $527,492
- Employees
- 2
- Year formed
- 1953
- State of legal domicile
- MI
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 |
|---|---|---|---|
| DAVID HERDER | SECRETARY/EX Trustee or director, Officer | 20 | $109,187 |
| KEVIN WATERSTRADT | SECRETARY/EX Trustee or director, Officer | 40 | $25,000 |
| BRUCE BOYER | BOARD MEMBER Trustee or director | 1 | $0 |
| RYAN LAPINE | BOARD MEMBER Trustee or director | 1 | $0 |
| DAN VANMIDDLESWORTH | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRETT WALTERS | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| NICHOLAS ZYGADLO | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HERDER | SECRETARY/EX Trustee or director, Officer | 32 | $107,700 |
| BRUCE BOYER | BOARD MEMBER Trustee or director | 1 | $0 |
| RYAN LAPINE | BOARD MEMBER Trustee or director | 1 | $0 |
| DAN VANMIDDLESWORTH | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRETT WALTERS | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| NICHOLAS ZYGADLO | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HERDER | SECRETARY/EX Trustee or director, Officer | 32 | $103,851 |
| BRUCE BOYER | BOARD MEMBER Trustee or director | 1 | $0 |
| DAN VANMIDDLESWORTH | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRETT WALTERS | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| NICHOLAS ZYGADLO | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 330 W BURR OAK ST, ATHENS, MI 49011-9783
- In care of
- % MARVIN R FOLLOWELL
- Principal officer (990 for 2025)
- KEVIN WATERSTRADT, 330 WEST BURR OAK, ATHENS, MI 49011
- Signed the 990
- KEVIN WATERSTRADT, SECRETARY/EXEC. DIR.
- Phone
- (616) 291-3373
- Return prepared by
- STEPHEN ROSS & COMPANY PC
Mission
TO PROMOTE THE WELFARE OF SHEET METAL INDUSTRY; TO HAVE A MEMBERSHIP IN THE ASSOCIATION REGARDED AS ASSURANCE OF SKILL, INTEGRITY AND RESPONSIBILITY, TO PROMOTE BETTER RELATIONS BETWEEN MEMBERS OF THE ASSOCIATION AND THE PUBLIC THEY SERVE; TO FOSTER GOOD RELATIONS BETWEEN MEMBERS.
Program accomplishments
- ADMINISTERS THE OPERATIONS OF THE INDUSTRY FUND AND ITS MEMBERSHIP SERVICES WHICH INCUDE: COLLECTIVE BARGAINING OF LABOR CONTRACTS, EDUCATION AND SAFETY PROGRAMS, DISSEMINATION OF INDUSTRY AND CONTRACT SPECIFIC INFORMATION. 18 PEOPLE BENEFITTED.
- EDUCATIONAL ACTIVITIES AND TRAINING PROGRAMS.
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
- 38-6088389
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1954
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $997,477
- Income (IRS master file)
- $527,492
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $527,492 | $382,936 | $997,477 | XML |
| 990 | December 2024 | $438,977 | $355,665 | $843,141 | XML |
| 990 | December 2023 | $350,689 | $285,471 | $742,831 | XML |
| 990 | December 2022 | $224,514 | $210,396 | $629,630 | 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 38-6088389).
Questions about FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS
- What is the EIN of FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS?
- The employer identification number (EIN) of FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS is 38-6088389.
- Is FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1954.
- Are donations to FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS 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 FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS 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 FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS 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 FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS?
- The 990 for the year ended December 31, 2025 names KEVIN WATERSTRADT.
- Who are the officers and directors of FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS?
- The 990 for the year ended December 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $109,187 (DAVID HERDER, SECRETARY/EX).
- How much revenue does FIVE CITIES ASSOCIATION OF SHEET METAL CONTRACTORS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $527,492, expenses of $382,936 and total assets of $997,477 at year end.
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