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    <ReturnTs>2025-10-23T10:33:38-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>390974031</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WEGNER CPAS LLP</BusinessNameLine1Txt>
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        <AddressLine1Txt>2921 LANDMARK PL STE 300</AddressLine1Txt>
        <CityNm>MADISON</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>537134236</ZIPCd>
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    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>SHEET METAL CONTRACTORS OF SOUTHEASTERN</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>WISCONSIN</BusinessNameLine2Txt>
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      <USAddress>
        <AddressLine1Txt>11001 W PLANK CT 100</AddressLine1Txt>
        <CityNm>WAUWATOSA</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>53226</ZIPCd>
      </USAddress>
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      <PersonNm>JONATHAN KOWALSKI</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>4145437622</PhoneNum>
      <SignatureDt>2025-10-23</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JENNY TARKOWSKI CPA</PreparerPersonNm>
      <PTIN>P00634290</PTIN>
      <PhoneNum>6082744020</PhoneNum>
      <PreparationDt>2025-10-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>65793</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>65793</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>65793</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>11775</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>9440</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>42096</OtherExpensesTotalAmt>
      <TotalExpensesAmt>63311</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2482</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>25016</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>27498</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>35423</BOYAmt>
        <EOYAmt>29325</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>8315</BOYAmt>
        <EOYAmt>9224</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>38549</EOYAmt>
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        <BOYAmt>18722</BOYAmt>
        <EOYAmt>11051</EOYAmt>
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        <BOYAmt>25016</BOYAmt>
        <EOYAmt>27498</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE INDUSTRY DEVELOPMENT FOR THE CONTRACTORS WHO ARE MEMBERS IN THE ASSOCIATION. THIS INCLUDES, BUT NOT LIMITED TO: PROVIDE CONTINUING EDUCATION OPPORTUNITIES, PROVIDE MARKETING AND PROMOTIONAL OUTREACH FOR THE INDUSTRY AND ITS ASSOCIATION MEMBERS, PROVIDE LABOR RELATIONS SUPPORT WITH THE MEMBERS UNION-LABOR PARTNERS, PROVIDE ADVOCACYWITH LOCAL, STATE AND NATIONAL POLITICAL ENTITIES, PROVIDE FINANCIAL (ACCOUNTING AND BUDGET MANAGEMENT) SUPPORT FOR THE ASSOCIATION, ORGANIZE AND MANAGE MEETINGS FOR THE MEMBERSHIP INCLUDING BOARD MEETINGS AND SOCIAL.PROFESSIONAL DEVELOPMENT EVENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SMC-SE PROVIDED SERVICES TO ABOUT 30 SHEET METAL CONTRACTING FIRMS. WE PROVIDED PROMOTION AND SPONSORSHIP OF EDUCATION PROGRAMS TO FIRMS ENGAGED IN THE SHEET METAL, HVAC, AND MECHANICAL CONTRACTING INDUSTRIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SMC-SE PARTICIPATED IN AND PROVIDED REPRESENTATION OF THE INTERESTS OF FIRMS ENGAGED IN THOSE REGARDING INDUSTRY-RELATED COMMITTEES, COUNCILS, BOARDS, AND EMPLOYEE BENEFIT FUNDS.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SMC-SE PROVIDES SPONSORSHIP OF, PROMOTION OF, PARTICIPATION IN, REPRESENTATION AT, MONORTING OF, AND REPORTING CONCERNING FOR THE BUSINESS OF WHICH RELATES TO THE NEEDS OF CONTRACTORS ENGAGED IN THE SHEET METAL, HVAC, AND MECHANICAL CONTRACTING INDUSTRIES.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROB JOSSART</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENNIS WEEKS</PersonNm>
        <TitleTxt>VICE PRESIDENT/TREASURER</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDON QUINN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JONATHAN KOWALSKI</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039700001">1</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>BEKKY HERRERA</PersonNm>
        <USAddress>
          <AddressLine1Txt>11001 W PLANK CT STE 100</AddressLine1Txt>
          <CityNm>WAUWATOSA</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>53226</ZIPCd>
        </USAddress>
        <PhoneNum>4145437622</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039700001">0</PoliticalCampaignActyInd>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
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      <OnlyInHouseLobbyingInd>1</OnlyInHouseLobbyingInd>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OFFICE EXPENSES. AMOUNT: 1,195. DESCRIPTION: PROGRAM COSTS. AMOUNT: 10,704. DESCRIPTION: INDUSTRY PROMOTION. AMOUNT: 4,100. DESCRIPTION: EDUCATION/SAFETY. AMOUNT: 25,100. DESCRIPTION: OPERATING EXPENSES. AMOUNT: 997. TOTAL TO FORM 990-EZ, LINE 16: 42,096.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 8,315. END OF YEAR AMOUNT: 9,224.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 18,722. END OF YEAR AMOUNT: 11,051.</ExplanationTxt>
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