Nonprofit · EIN 23-7205462
SHEET METAL WORKERS LOCAL 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT
Tax-exempt · TROY, MI 48098
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990 | $657,281 | $635,669 | $21,612 | $2,873,459 | $12,400 | $2,861,059 |
| March 31, 2024 | 990 | $756,982 | $522,634 | $234,348 | $2,763,956 | $20,889 | $2,743,067 |
| March 31, 2023 | 990 | $522,728 | $468,609 | $54,119 | $2,415,210 | $7,392 | $2,407,818 |
Financial details: 990 for the year ended March 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $663,445
- Investment income
- -$6,164
- Net gain from sales of assets
- -$89,991
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $491,933
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $6,500
- Accounting fees
- $9,600
- Program services (functional)
- $491,933
- Management and general (functional)
- $143,736
Balance sheet and other
- Total assets, start of year
- $2,763,956
- Total assets, end of year
- $2,873,459
- Total liabilities, end of year
- $12,400
- Net assets, end of year
- $2,861,059
- Publicly traded securities
- $2,248,013
- Gross receipts
- $1,592,736
- Employees
- 0
- Volunteers
- 2
- Year formed
- 1972
- 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 March 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Paul Gualdoni | Chairman Trustee or director | 1 | $0 | $175,019 | $96,594 |
| Antonio Silvestri | Trustee Trustee or director | 1 | $0 | $166,527 | $95,980 |
| Charles Garry | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Michael Asher | Secretary Trustee or director | 1 | $0 | $0 | $0 |
| Anne Welling | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Tracy Roberts | Trustee Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended March 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Paul Gualdoni | Chairman Trustee or director | 1 | $0 | $164,030 | $93,819 |
| Anthony LaForest | Trustee Trustee or director | 1 | $0 | $80,086 | $47,524 |
| Antonio Silvestri | Trustee Trustee or director | 1 | $0 | $80,930 | $43,564 |
| Tracy Roberts | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Gary Zelinski | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Charles Garry | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Michael Asher | Secretary Trustee or director | 1 | $0 | $0 | $0 |
| Anne Welling | Trustee Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended March 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| PAUL GUALDONI | CHAIRMAN Trustee or director | 1 | $0 | $158,421 | $86,665 |
| ANTHONY LAFOREST | TRUSTEE Trustee or director | 1 | $0 | $151,821 | $86,215 |
| MICHAEL ASHER | SECRETARY Trustee or director | 1 | $0 | $0 | $0 |
| CHARLES GARRY | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| TRACY ROBERTS | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| GARY ZELINSKY | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 700 TOWER DR STE 300, TROY, MI 48098-2835
- In care of
- % PAUL GUALDONI
- Principal officer (990 for 2024)
- SAME AS ABOVE, 700 Tower Drive STE 300, Troy, MI 48098
- Signed the 990
- PAUL GUALDONI, Chairman
- Phone
- (248) 813-9800
- Return prepared by
- Benda Grace Stulz & Company PC
Mission
TO provide benefits to eligible participants to ease economic hardship arising from the disruption of employment.
Program accomplishments
- To provide benefits to eligible participants to ease economic hardship arising from the disruption of employmentExpenses $491,933
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | Not on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7205462
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2000
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $2,873,459
- Income (IRS master file)
- $1,592,736
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2025 | $657,281 | $635,669 | $2,873,459 | XML |
| 990 | March 2024 | $756,982 | $522,634 | $2,763,956 | XML |
| 990 | March 2023 | $522,728 | $468,609 | $2,415,210 | XML |
| 990 | March 2022 | $764,091 | $627,085 | $2,446,530 | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
| 990 | March 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 23-7205462).
Questions about SHEET METAL WORKERS LOCAL 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT
- What is the EIN of SHEET METAL WORKERS LOCAL 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT?
- The employer identification number (EIN) of SHEET METAL WORKERS LOCAL 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT is 23-7205462.
- Is SHEET METAL WORKERS LOCAL 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2000.
- Are donations to SHEET METAL WORKERS LOCAL 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL WORKERS LOCAL 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT 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 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT due?
- The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHEET METAL WORKERS LOCAL 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2025.
- Who is the principal officer of SHEET METAL WORKERS LOCAL 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT?
- The 990 for the year ended March 31, 2025 names SAME AS ABOVE.
- Who are the officers and directors of SHEET METAL WORKERS LOCAL 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT?
- The 990 for the year ended March 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SHEET METAL WORKERS LOCAL 292 SUPPLEMENTAL UNEMPLOYMENT BENEFIT have?
- On its 990 for the year ended March 31, 2025 it reported revenue of $657,281, expenses of $635,669 and total assets of $2,873,459 at year end.
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