Nonprofit · EIN 38-1433000
SHEET METAL WORKERS LOCAL 292 HEALTH FUND
Tax-exempt · TROY, MI 48098
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990 | $9,052,598 | $10,060,970 | -$1,008,372 | $16,369,482 | $3,336,558 | $13,032,924 |
| March 31, 2024 | 990 | $9,894,281 | $9,621,061 | $273,220 | $16,601,126 | $3,063,734 | $13,537,392 |
| March 31, 2023 | 990 | $9,204,385 | $8,645,210 | $559,175 | $14,887,558 | $2,459,287 | $12,428,271 |
Financial details: 990 for the year ended March 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $8,971,319
- Investment income
- $81,279
- Net gain from sales of assets
- -$453,183
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $9,615,368
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $15,083
- Accounting fees
- $21,817
- Program services (functional)
- $9,615,368
- Management and general (functional)
- $445,602
Balance sheet and other
- Total assets, start of year
- $16,601,126
- Total assets, end of year
- $16,369,482
- Total liabilities, end of year
- $3,336,558
- Net assets, end of year
- $13,032,924
- Publicly traded securities
- $13,686,985
- Gross receipts
- $18,145,887
- Employees
- 0
- Volunteers
- 2
- Year formed
- 1949
- 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 |
| 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 |
| David Flynn | 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 | Former 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 |
| David Flynn | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Michael Asher | Secretary Trustee or director | 1 | $0 | $0 | $0 |
| Charles Garry | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Garry Oliver | Former 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 |
| GARRY OLIVER | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| TRACY ROBERTS | 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
- Signed the 990
- PAUL GUALDONI, Chairman
- Phone
- (248) 813-9800
- Website
- sheet292fringe.org
- Return prepared by
- Benda Grace Stulz & Company PC
Mission
See Schedule O
Program accomplishments
- TO PROVIDE HOSPITALIZATION, MEDICAL AND OTHER HEALTH CARE BENEFITS TO ELIGIBLE PLAN PARTICIPANTS.Expenses $9,615,368
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
- 38-1433000
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1971
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $16,369,482
- Income (IRS master file)
- $18,145,887
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2025 | $9,052,598 | $10,060,970 | $16,369,482 | XML |
| 990 | March 2024 | $9,894,281 | $9,621,061 | $16,601,126 | XML |
| 990 | March 2023 | $9,204,385 | $8,645,210 | $14,887,558 | XML |
| 990 | March 2022 | $9,698,784 | $7,095,032 | $14,141,505 | 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 38-1433000).
Questions about SHEET METAL WORKERS LOCAL 292 HEALTH FUND
- What is the EIN of SHEET METAL WORKERS LOCAL 292 HEALTH FUND?
- The employer identification number (EIN) of SHEET METAL WORKERS LOCAL 292 HEALTH FUND is 38-1433000.
- Is SHEET METAL WORKERS LOCAL 292 HEALTH FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1971.
- Are donations to SHEET METAL WORKERS LOCAL 292 HEALTH FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL WORKERS LOCAL 292 HEALTH 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 292 HEALTH FUND 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 HEALTH FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2025.
- Who are the officers and directors of SHEET METAL WORKERS LOCAL 292 HEALTH FUND?
- 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 HEALTH FUND have?
- On its 990 for the year ended March 31, 2025 it reported revenue of $9,052,598, expenses of $10,060,970 and total assets of $16,369,482 at year end.
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