philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Sheet Metal Workers Local No 24

Not tax-deductible

Forest Park, OH501(c)(5)Mutual / membership EIN 31-0645088Revenue $638K in FY2025Latest return filed Feb 6, 2026

On file with the IRS1440 Kemper Meadow Dr, 45240-1636 · Forest Park, OHTax-exempt since Jun 1970

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $500 a year.

How does your 990 look to donors? Take the 10-Question Audit

Provision of apprenticeship training for apprentice Sheet Metal Workers

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $92K a year · 18% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Cash reserves
14 mo
of spending, in cash
Looks good: 13.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$44K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 9 voting members
Concern: none of 9 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$638K
+2% vs prior year
Spent
$566K
Net assets
$781K
By yearFY2020–FY2025
Revenue
$638K
FY2025▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$458K
FY2021$361K
FY2022$401K
FY2023$600K
FY2024$624K
FY2025$638K
Expenses
$566K
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$342K
FY2021$340K
FY2022$299K
FY2023$456K
FY2024$530K
FY2025$566K
Net assets
$781K
FY2025▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$344K
FY2021$365K
FY2022$467K
FY2023$611K
FY2024$709K
FY2025$781K

From the FY2025 Form 990 (year ending May 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1970.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Kevin Johnson
Co-Chairman
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2023FY2022FY2021FY2020
Cort J Wayman$69,207$65,229$65,229$59,641

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Sheet Metal Workers Local No 24 executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Trains apprentices for careers in sheet metal work.

Questions for Sheet Metal Workers Local No 24

Tap to ask. Sheet Metal Workers Local No 24 sees how many people are interested.

Your first name shows with your question. Sheet Metal Workers Local No 24 answers here, for everyone.

1 program · in their own filed words · FY2024
01

Provision of apprenticeship training for apprentice sheet metal workers

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$638K
Ln 12
Gifts and grantsLn 1h$476K
Fees for servicesLn 2g$160K
Other incomeLn 4–11$1K
Money outPt IX
$566K
Ln 25
Owns and owesPt X
$781K
net assets · Ln 32
Cash and savingsLn 1–2$655K
Total assetsLn 16$825K
LiabilitiesLn 26$44K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$476K
Fees for servicesLn 2g$160K
Investment incomeLn 3$1
Other incomeLn 4–11$1K
Total revenueLn 12$638K
Assets in detailPt X, end of year
CashLn 1$642K
SavingsLn 2$13K
Cash and savings togetherLn 1–2$655K
Land, buildings, equipmentLn 10c$61K
Other assetsLn 15$108K
Total assetsLn 16$825K
LiabilitiesLn 26$44K
Net assetsLn 32$781K
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$548K$655K
Land, buildings, equipmentLn 10c$75K$61K
Total assetsLn 16$781K$825K
LiabilitiesLn 26$71K$44K
Net assetsLn 32$709K$781K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$154K
Pension plan contributionsLn 8$48K
Payroll taxesLn 10$14K
Accounting feesLn 11c$36K
Advertising and promotionLn 12$184
Office expensesLn 13$3K
OccupancyLn 16$25K
TravelLn 17$3K
Depreciation, depletion and amortizationLn 22$24K
InsuranceLn 23$5K
Other expenses (24a–d)Ln 24$242K
All other expensesLn 24e$14K
Total functional expensesLn 25$566K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Feb 6, 2026 $638K$566K$72K$781K 990 PDF
FY2024Filed with the IRS Apr 10, 2025 $624K$530K$94K$709K 990 PDF
FY2023Filed with the IRS Apr 12, 2024 $600K$456K$144K$611K 990 PDF
FY2022Filed with the IRS May 11, 2023 $401K$299K$102K$467K 990 PDF
FY2021Filed with the IRS Apr 18, 2022 $361K$340K$21K$365K 990 PDF
FY2020Filed with the IRS Apr 15, 2021 $458K$342K$116K$344K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $637,594 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $449,976$475,828
I-9 Program service revenuePrior year $172,793$160,458
I-10 Investment incomePrior year $1$1
I-11 Other revenuePrior year $1,229$1,307
I-12 Total revenuePrior year $623,999$637,594
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $200,307$215,553
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $329,290$350,354
I-18 Total expensesPrior year $529,597$565,907
I-19 Revenue less expensesPrior year $94,402$71,687
Part VI · Governance 0 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $637,594 across 7 lines filed
VIII-1b Membership dues$463,900
VIII-1f All other contributions, gifts and grants$11,928
VIII-1h Total contributions, gifts and grants$475,828
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $160,458$160,458
VIII-3 Investment incomeExcluded from tax $1$1
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,307$1,307
VIII-12 Total revenueRelated to mission $161,765 · Unrelated business $0 · Excluded from tax $1$637,594
Part IX · Statement of functional expenses $565,907 across 12 lines filed
IX-7 Other salaries and wages$153,794
IX-8 Pension plan contributions$47,991
IX-10 Payroll taxes$13,768
IX-11c Accounting fees$35,538
IX-12 Advertising and promotion$184
IX-13 Office expenses$2,931
IX-16 Occupancy$24,800
IX-17 Travel$3,187
IX-22 Depreciation, depletion and amortization$23,848
IX-23 Insurance$4,541
IX-24 Other expenses (24a–d)$241,753
IX-24e All other expenses$13,572
IX-25 Total functional expenses$565,907
Part X · Balance sheet $824,560 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $535,846$642,200
X-2 Savings and temporary cash investmentsStart of year $12,318$12,762
X-10c Land, buildings and equipment, netStart of year $74,802$61,259
X-15 Other assetsStart of year $157,546$108,339
X-16 Total assetsStart of year $780,512$824,560
X-17 Accounts payable and accrued expensesStart of year $9,799$4,374
X-25 Other liabilitiesStart of year $61,471$39,257
X-26 Total liabilitiesStart of year $71,270$43,631
X-27 Net assets without donor restrictionsStart of year $709,242$780,929
X-32 Total net assets or fund balancesStart of year $709,242$780,929
X-33 Total liabilities and net assetsStart of year $780,512$824,560
Part XI · Reconciliation of net assets $780,929 net assets at year end
XI-1 Total revenue$637,594
XI-2 Total expenses$565,907
XI-3 Revenue less expenses$71,687
XI-4 Net assets at start of year$709,242
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$780,929

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.