FURP.ORG / PUBLIC DATA EXPLORER

INTERNATIONAL ASSN OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKER: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL ASSN OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKER (EIN 43-0681778)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-05
IRS object ID
202413109349301391
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-05T10:05:11-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN320043599PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LEGACY PROFESSIONALS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14 WESTBROOK CORPORATE CENTERAddressLine1Txt
CityWESTCHESTERCityNm
State AbbreviationILStateAbbreviationCd
ZIP60154ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN430681778EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL ASSOCIATION OF SHEET METALBusinessNameLine1Txt
Business Name Line2AIR RAIL AND TRANSPORTION WORKERBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone3146528175PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12319 CHOUTEAU AVE 300AddressLine1Txt
CitySAINT LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63103ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRAY REASONSPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone3146528175PhoneNum
Signature2024-11-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTOPHER FRANZPreparerPersonNm
PTINP01456588PTIN
Phone3123680500PhoneNum
Preparation2024-11-05PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRAY REASONSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12319 CHOUTEAU AVE 300AddressLine1Txt
CitySAINT LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63103ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$72,782,221GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.SMW36BENEFITS.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1952FormationYr
Legal Domicile StateMOLegalDomicileStateCd
Activity Or MissionPROVIDE HEALTH BENEFITSActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee77TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$30,952,813PYProgramServiceRevenueAmt
CY Program Service Revenue$32,159,157CYProgramServiceRevenueAmt
PY Investment Income$436,564PYInvestmentIncomeAmt
CY Investment Income$274,727CYInvestmentIncomeAmt
PY Other Revenue$171,678PYOtherRevenueAmt
CY Other Revenue$10,505CYOtherRevenueAmt
PY Total Revenue$31,561,055PYTotalRevenueAmt
CY Total Revenue$32,444,389CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$32,123,765PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$31,536,628CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$979,226PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,060,671CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$607,798PYOtherExpensesAmt
CY Other Expenses$580,276CYOtherExpensesAmt
PY Total Expenses$33,710,789PYTotalExpensesAmt
CY Total Expenses$33,177,575CYTotalExpensesAmt
PY Revenues Less Expenses-$2,149,734PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$733,186CYRevenuesLessExpensesAmt
Total Assets BOY$56,936,632TotalAssetsBOYAmt
Total Assets EOY$60,807,634TotalAssetsEOYAmt
Total Liabilities BOY$635,919TotalLiabilitiesBOYAmt
Total Liabilities EOY$730,628TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$56,300,713NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$60,077,006NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE HEALTH BENEFITS TO ELIGIBLE PARTICIPANTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE HEALTH, DENTAL, VISION, PRESCRIPTION, DISABILITY, AND LIFE INSURANCE BENEFITS TO ELIGIBLE PARTICIPANTS AND BENEFICIARIES.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document932IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee77EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJUDITH MITCHELLPersonNm
Phone3146528175PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12319 CHOUTEAU AVE SUITE 300AddressLine1Txt
CitySAINT LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63103ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
DAN SUTTER
TRUSTEE2.0050.00Yes (X)$0$130,619$74,655
THOMAS HYDE
TRUSTEE2.00Yes (X)$0$0$0
GEORGE WELSCH
CO-CHAIRMAN, TRUSTEE2.00Yes (X)$0$0$0Yes (X)
RAY REASONS
CO-CHAIRMAN, TRUSTEE2.0060.00Yes (X)$0$159,291$79,622Yes (X)
WILLIAM J MEEH
TRUSTEE2.00Yes (X)$0$0$0
CHRIS BRUNNERT
TRUSTEE2.0050.00Yes (X)$0$129,276$74,242
JUDITH MITCHELL
ADMINISTRATIVE MANAGER30.2524.75$0$138,239$44,807Yes (X)
CATHERINE DOBRYNSKI
CONTROLLER20.7534.25$0$127,487$44,807Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$684,912TotReportableCompRltdOrgAmt
Total Other Compensation$318,133TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CIGNA HEALTH
525 W MONROE STCHICAGOIL60661PPO NETWORK PROVIDER$386,108
MERITAIN HEALTH
300 CORPORATE PKWYAMHERSTNY14226PPO NETWORK PROVIDER$158,852
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$25,645,075$25,645,075
PARTICIPANT CONTRIBUTIONS900099$4,743,839$4,743,839
PRESCRIPTION REBATES AND SUBSIDIE900099$1,622,288$1,622,288
SUBROGATION900099$96,598$96,598
BOND CLAIMS, LIQ DAMAGES & PENALT900099$51,357$51,357
FieldValueIRS element (for citing)
Total Program Service Revenue$32,159,157TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,680,424TotalRevenueColumnAmt
Exclusion$1,680,424ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$38,932,135SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$40,337,832SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$1,405,697SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,405,697TotalRevenueColumnAmt
Exclusion-$1,405,697ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Business900099BusinessCd
Total Revenue Column$10,505TotalRevenueColumnAmt
Exclusion$10,505ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$10,505OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,444,389TotalRevenueColumnAmt
Related Or Exempt Func Income$32,159,157RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$285,232ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$31,536,628TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$102,103TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$559,996TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$190,202TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$160,409TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$47,961TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$19,941TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$80,302TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$75,352TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$62,824TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$71,730TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$91,964TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$89,881TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$8,790TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$9,996TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$50,825TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
FEES MANDATED BY ACA$9,936
MISCELLANEOUS$8,735

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$33,177,575TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$138,040BOYAmt
EOY$152,431EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,267,490BOYAmt
EOY$3,298,016EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,691,349BOYAmt
EOY$4,097,420EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$168,121BOYAmt
EOY$113,311EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$218,956LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$196,425LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$26,871BOYAmt
EOY$22,531EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$41,712,699BOYAmt
EOY$44,575,083EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$6,559,548BOYAmt
EOY$8,152,480EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$372,514BOYAmt
EOY$396,362EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$56,936,632BOYAmt
EOY$60,807,634EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$29,719BOYAmt
EOY$35,368EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$181,334BOYAmt
EOY$196,791EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$201,192BOYAmt
EOY$150,636EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$223,674BOYAmt
EOY$347,833EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$635,919BOYAmt
EOY$730,628EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$56,300,713BOYAmt
EOY$60,077,006EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$56,300,713BOYAmt
EOY$60,077,006EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$56,936,632BOYAmt
EOY$60,807,634EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$733,186ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$4,509,479NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$218,956OtherCostOrOtherBasisAmt
Depreciation$196,425DepreciationAmt
Book Value$22,531BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$22,531TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
LIMITED PARTNERSHIP$5,653,546F
REAL ESTATE INVESTMENT TRUST$2,498,934F
FieldValueIRS element (for citing)
Total Book Value Securities$8,152,480TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
RECIPROCAL CONTRIBUTIONS PAYABLE$24,692
INSURANCE PREMIUMS COLLECTED AND NOT REMITTED$203,094
DUE FROM RELATED ORGANIZATIONS - SHARED SERVICES$120,047
FieldValueIRS element (for citing)
Total Liability$347,833TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$36,878,516TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$4,509,479NetUnrealizedGainsInvstAmt
Revenue Not Reported$4,509,479RevenueNotReportedAmt
Revenue Subtotal$32,369,037RevenueSubtotalAmt
Investment Expenses Not Incld$75,352InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$75,352RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$32,444,389TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$33,102,223TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$33,102,223ExpensesSubtotalAmt
Investment Expenses Not Incld2$75,352InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$75,352ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$33,177,575TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, LINE 2B:THE ORGANIZATION SERVES AS A CONDUIT TO COLLECT REMITTANCES ON BEHALF OF AFFILIATED BENEFIT FUNDS AND ORGANIZATIONS. SUCH REMITTANCES ARE INITIALLY RECEIVED THROUGH A CLEARING ACCOUNT HELD BY THE PLAN UNTIL DISBURSEMENT TO THE AFFILIATED ENTITIES ARE MADE.
PART X, LINE 2:ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
RAY REASONS
CO-CHAIRMAN, TRUSTEE$0$155,384$0$0$0$3,907$0$52,702$0$26,920$0$238,913$0$0
DAN SUTTER
TRUSTEE$0$127,674$0$0$0$2,945$0$47,735$0$26,920$0$205,274$0$0
CHRIS BRUNNERT
TRUSTEE$0$126,825$0$0$0$2,451$0$47,322$0$26,920$0$203,518$0$0
JUDITH MITCHELL
ADMINISTRATIVE MANAGER$0$138,239$0$0$0$0$0$24,442$0$20,365$0$183,046$0$0
CATHERINE DOBRYNSKI
CONTROLLER$0$127,487$0$0$0$0$0$24,442$0$20,365$0$172,294$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BNO COMMITTEES EXIST THAT POSSESS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PROVIDED TO MANAGEMENT FOR REVIEW AND APPROVAL PRIOR TO FILING. THE DRAFT FORM 990 IS ALSO PROVIDED ELECTRONICALLY TO THE ENTIRE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING. IT IS THEN PRESENTED TO THE BOARD AT THE BOARD MEETING SUBSEQUENT TO THE FILING.
FORM 990, PART VI, SECTION B, LINE 15APREVIOUSLY, THE ADMINISTRATIVE MANAGER AND OTHER MEMBERS OF MANAGEMENT HAVE ENTERED INTO EMPLOYMENT AGREEMENTS WITH THE SMART 36 PENSION FUND. THESE AGREEMENTS HAVE EXTENDED INTO THE CURRENT FILING PERIOD. THE COMPENSATION LEVELS APPROVED BY THE BOARD OF TRUSTEES WERE BASED, IN PART, ON CONTEMPORANEOUS REVIEW OF COMPARABLE DATA OF LIKE-SIZE FUNDS WITHIN THE GEOGRAPHIC AREA.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART VII; PART IX, LINES 5,7,8,9,10THE FUND SHARES EMPLOYEES OF THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS (SMART) LOCAL 36 PENSION FUND (SMART LOCAL 36 PENSION FUND), A RELATED ENTITY. SMART 36 PENSION FUND COMPENSATES THESE EMPLOYEES AND ACTS AS THE COMMON PAYMASTER. THIS PLAN DOES NOT DIRECTLY COMPENSATE ANY EMPLOYEES. INSTEAD, THIS PLAN REIMBURSES THE SMART 36 PENSION FUND FOR SHARED ADMINISTRATIVE EXPENSES, WHICH ARE DETERMINED USING A COST ALLOCATION STUDY APPROVED BY THE TRUSTEES. AMOUNTS REPORTED IN PART IX OF THIS FORM REPRESENT THE AMOUNTS PAID BY THIS PLAN DURING THE FILING PERIOD.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
ST LOUIS SHEET METAL JOINT APPRENTICESHIP FUND
2319 CHOUTEAU AVE STE 200ST LOUISMO63103431077850TRAIN AND EDUCATE APPRENTICES AS SHEET METAL WORKERSMO501(C)5N/AN/A0
SHEET METAL WORKERS INTERNATIONAL ASSOCIATION LOCAL NO 36
2319 CHOUTEAU AVE STE 100ST LOUISMO63103430337347CONTRIBUTING EMPLOYER, SPONSORING UNIONMO501(C)5N/AN/A0
SMACNA - ST LOUIS CHAPTER
12977 NORTH FORTY DRIVE STE 108ST LOUISMO63141431116997SPONSORING CONTRACTOR ASSOCIATIONMO501(C)6N/AN/A0
SMART LOCAL UNION NO 36 VACATION FUND
2319 CHOUTEAU AVE STE 300ST LOUISMO63103430900934PROVIDE VACATION SAVINGS BENEFITS TO ELIGIBLE PARTICIPANTSMO501(C)9N/AN/A0
SMART LOCAL 36 PENSION FUND
2319 CHOUTEAU AVE STE 300ST LOUISMO63103430727853PROVIDE PENSION BENEFITS TO ELIGIBLE PARTICIPANTSMO401(A)N/AN/A0
SMART LOCAL 36 401(K) PLAN
2319 CHOUTEAU AVE STE 300ST LOUISMO63103431758027PROVIDE RETIREMENT BENEFITS TO ELIGIBLE PARTICIPANTSMO401(A)N/AN/A0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (98 entries)

Primary ActivitiesPrimaryActivitiesTxtControlled OrganizationControlledOrganizationInd
ALBERT ARNO INC
CONTRIBUTING EMPLOYER0
ALFERMAN AIR
CONTRIBUTING EMPLOYER0
ARCHITECTURAL SHEET METAL
CONTRIBUTING EMPLOYER0
ARNOLD STOVE & FIREPLACE
CONTRIBUTING EMPLOYER0
ASSOCIATED SHEET METAL
CONTRIBUTING EMPLOYER0
BARNES & DODGE INC
CONTRIBUTING EMPLOYER0
BERKEL SHEET METAL CO
CONTRIBUTING EMPLOYER0
BIG BEND ASSOC LLC
CONTRIBUTING EMPLOYER0
BLAKELY SHEET METAL LLC
CONTRIBUTING EMPLOYER0
C & R MECHANICAL COMPANY
CONTRIBUTING EMPLOYER0
C & S HEATING & COOLING
CONTRIBUTING EMPLOYER0
CAMPBELL SHEET METAL
CONTRIBUTING EMPLOYER0
CLAY PIPING SYSTEMS
CONTRIBUTING EMPLOYER0
CLIMATE MASTERS INC
CONTRIBUTING EMPLOYER0
C-LOS INDUSTRIES LLC
CONTRIBUTING EMPLOYER0
COLEMAN HEATING & SM
CONTRIBUTING EMPLOYER0
COMMERCIAL BATHWARES LC
CONTRIBUTING EMPLOYER0
CONTROLLED HEATING & AC
CONTRIBUTING EMPLOYER0
CRESTSIDE BALLWIN
CONTRIBUTING EMPLOYER0
CRYSTAL HEATING & COOLING
CONTRIBUTING EMPLOYER0
D H & A INC
CONTRIBUTING EMPLOYER0
DEGENHARDT HEATING
CONTRIBUTING EMPLOYER0
DESIGN AIRE HTG & CLG
CONTRIBUTING EMPLOYER0
DYNAMIC AIR SOLUTIONSLLC
CONTRIBUTING EMPLOYER0
EAST COAST METAL SYSTEMS
CONTRIBUTING EMPLOYER0
ENVIRONMENTAL ENG INC
CONTRIBUTING EMPLOYER0
FIRE STOP TECHNOLOGIES
CONTRIBUTING EMPLOYER0
FRANK FISCHER INC
CONTRIBUTING EMPLOYER0
FRESH AIR HEATING
CONTRIBUTING EMPLOYER0
GALMICHE & SONS INC
CONTRIBUTING EMPLOYER0
GENNESARET MECHANICAL
CONTRIBUTING EMPLOYER0
HAARMANN HEATING & AC
CONTRIBUTING EMPLOYER0
HABERBERGER INC
CONTRIBUTING EMPLOYER0
HAROLD G BUTZER INC
CONTRIBUTING EMPLOYER0
HAUSER MECHANICAL INC
CONTRIBUTING EMPLOYER0
HOPMANN CORNICE COMPANY
CONTRIBUTING EMPLOYER0
HYDE SHEET METAL
CONTRIBUTING EMPLOYER0
ICON MECHANICAL
CONTRIBUTING EMPLOYER0
INTEGRATED FACILITY SERV
CONTRIBUTING EMPLOYER0
ITI
CONTRIBUTING EMPLOYER0
IVI
CONTRIBUTING EMPLOYER0
IWR NORTH AMERICA
CONTRIBUTING EMPLOYER0
IWR NORTH AMERICA LLC
CONTRIBUTING EMPLOYER0
JARRELL CONTRACTING
CONTRIBUTING EMPLOYER0
KAEMMERLEN PARTSERV INC
CONTRIBUTING EMPLOYER0
KANE MECHANICAL GROUP
CONTRIBUTING EMPLOYER0
KINDLE HTG AND CLG
CONTRIBUTING EMPLOYER0
LAKEBRINK HEATING & AC
CONTRIBUTING EMPLOYER0
LANGFORD MECHANICAL & SM
CONTRIBUTING EMPLOYER0
LOCKER & STORAGE SYSTEMS
CONTRIBUTING EMPLOYER0
LYON SHEET METAL INC
CONTRIBUTING EMPLOYER0
MG MCGRATH INC
CONTRIBUTING EMPLOYER0
MJ PRODUCTS COMPANY INC
CONTRIBUTING EMPLOYER0
MANTLE HEATING & COOLING
CONTRIBUTING EMPLOYER0
MECHANICAL ANALYSIS
CONTRIBUTING EMPLOYER0
MECHANICAL SOLUTIONS INC
CONTRIBUTING EMPLOYER0
MECHANICAL TESTING INC
CONTRIBUTING EMPLOYER0
MEINERSHAGEN ROOFING &
CONTRIBUTING EMPLOYER0
MERKEL MECHANICAL
CONTRIBUTING EMPLOYER0
MEXICO HEATING COMPANY
CONTRIBUTING EMPLOYER0
MID-STATE MECHANICAL
CONTRIBUTING EMPLOYER0
MILLER CERTIFIED AIR INC
CONTRIBUTING EMPLOYER0
MISSOURI BUILDERS SERVICE
CONTRIBUTING EMPLOYER0
MO AIR LLC
CONTRIBUTING EMPLOYER0
MURPHY COMPANY
CONTRIBUTING EMPLOYER0
OZARK MECHANICAL LLC
CONTRIBUTING EMPLOYER0
PERFORMANCE CONTRACTING
CONTRIBUTING EMPLOYER0
PETERS-EICHLER MECHANICAL
CONTRIBUTING EMPLOYER0
PIONEER MECHANICAL LLC
CONTRIBUTING EMPLOYER0
PIPE & DUCT SYSTEMS LLC
CONTRIBUTING EMPLOYER0
PREMIER BALANCING &
CONTRIBUTING EMPLOYER0
PREMIER HTG & CLG INC
CONTRIBUTING EMPLOYER0
RF MEEH COMPANY
CONTRIBUTING EMPLOYER0
RATHGEBER HEATING INC
CONTRIBUTING EMPLOYER0
RAW SHEET METAL LLC
CONTRIBUTING EMPLOYER0
RMB MECHANICAL
CONTRIBUTING EMPLOYER0
ROCK HILL MECHANICAL CORP
CONTRIBUTING EMPLOYER0
ROGERS COMFORT SYSTEMS
CONTRIBUTING EMPLOYER0
SAINT LOUIS METALWORKS CO
CONTRIBUTING EMPLOYER0
SCOTT-LEE GUTTERING INC
CONTRIBUTING EMPLOYER0
SCOTT-LEE HEATING CO
CONTRIBUTING EMPLOYER0
SHEET METAL CONTRACTORS
CONTRIBUTING EMPLOYER0
ST LOUIS SHEETMETAL CORP
CONTRIBUTING EMPLOYER0
SUPPLIED IND SOLUTIONS
CONTRIBUTING EMPLOYER0
SURVANT HEATING & AC
CONTRIBUTING EMPLOYER0
SURVANT HVAC LLC
CONTRIBUTING EMPLOYER0
SYSTEMS TESTINGANALYSIS
CONTRIBUTING EMPLOYER0
US ENGINEERING CONSTR
CONTRIBUTING EMPLOYER0
UNION TANK ERECTION INC
CONTRIBUTING EMPLOYER0
VENDOME COPPER & BRASS
CONTRIBUTING EMPLOYER0
VETERANS HOLDINGS LLC
CONTRIBUTING EMPLOYER0
VOGEL HEATING & COOLING
CONTRIBUTING EMPLOYER0
WAREHOUSE DESIGN
CONTRIBUTING EMPLOYER0
WARREN SYSTEMS INC
CONTRIBUTING EMPLOYER0
WELSCH FURNACE COMPANY
CONTRIBUTING EMPLOYER0
WESTERN BLOW PIPE INC
CONTRIBUTING EMPLOYER0
WIEGMANN ASSOCIATES
CONTRIBUTING EMPLOYER0
ZIPF-AIR INC
CONTRIBUTING EMPLOYER0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd