2024-11-05T10:05:11-06:00 2023-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CENTER WESTCHESTER IL 60154 990 2023-01-01 430681778 INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTION WORKER INTE 3146528175 2319 CHOUTEAU AVE 300 SAINT LOUIS MO 63103 RAY REASONS TRUSTEE 3146528175 2024-11-05 1 0 CHRISTOPHER FRANZ P01456588 3123680500 2024-11-05 2023 2024-10-15 13:58:12Z RAY REASONS 2319 CHOUTEAU AVE 300 SAINT LOUIS MO 63103 72782221 0 X WWW.SMW36BENEFITS.ORG X 1952 MO PROVIDE HEALTH BENEFITS 6 3 77 0 0 0 0 0 30952813 32159157 436564 274727 171678 10505 31561055 32444389 0 0 32123765 31536628 979226 1060671 0 0 0 607798 580276 33710789 33177575 -2149734 -733186 56936632 60807634 635919 730628 56300713 60077006 PROVIDE HEALTH BENEFITS TO ELIGIBLE PARTICIPANTS. 0 0 TO PROVIDE HEALTH, DENTAL, VISION, PRESCRIPTION, DISABILITY, AND LIFE INSURANCE BENEFITS TO ELIGIBLE PARTICIPANTS AND BENEFICIARIES. 0 0 0 0 0 0 0 1 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 932 0 1 77 1 0 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 1 1 0 0 X JUDITH MITCHELL 3146528175 2319 CHOUTEAU AVE SUITE 300 SAINT LOUIS MO 63103 DAN SUTTER TRUSTEE 2.00 50.00 X 0 130619 74655 THOMAS HYDE TRUSTEE 2.00 X 0 0 0 GEORGE WELSCH CO-CHAIRMAN, TRUSTEE 2.00 X X 0 0 0 RAY REASONS CO-CHAIRMAN, TRUSTEE 2.00 60.00 X X 0 159291 79622 WILLIAM J MEEH TRUSTEE 2.00 X 0 0 0 CHRIS BRUNNERT TRUSTEE 2.00 50.00 X 0 129276 74242 JUDITH MITCHELL ADMINISTRATIVE MANAGER 30.25 24.75 X 0 138239 44807 CATHERINE DOBRYNSKI CONTROLLER 20.75 34.25 X 0 127487 44807 0 684912 318133 0 0 1 0 CIGNA HEALTH 525 W MONROE ST CHICAGO IL 60661 PPO NETWORK PROVIDER 386108 MERITAIN HEALTH 300 CORPORATE PKWY AMHERST NY 14226 PPO NETWORK PROVIDER 158852 2 EMPLOYER CONTRIBUTIONS 900099 25645075 25645075 PARTICIPANT CONTRIBUTIONS 900099 4743839 4743839 PRESCRIPTION REBATES AND SUBSIDIE 900099 1622288 1622288 SUBROGATION 900099 96598 96598 BOND CLAIMS, LIQ DAMAGES & PENALT 900099 51357 51357 32159157 1680424 1680424 38932135 40337832 -1405697 -1405697 -1405697 OTHER 900099 10505 10505 10505 32444389 32159157 0 285232 31536628 102103 559996 190202 160409 47961 19941 80302 75352 62824 71730 91964 89881 8790 9996 50825 FEES MANDATED BY ACA 9936 MISCELLANEOUS 8735 33177575 138040 152431 4267490 3298016 3691349 4097420 168121 113311 218956 196425 26871 22531 41712699 44575083 6559548 8152480 372514 396362 56936632 60807634 29719 35368 181334 196791 201192 150636 223674 347833 635919 730628 X 0 0 0 0 56300713 60077006 56300713 60077006 56936632 60807634 -733186 4509479 0 X 0 1 X 1 0 0 1 X 218956 196425 22531 22531 LIMITED PARTNERSHIP 5653546 F REAL ESTATE INVESTMENT TRUST 2498934 F 8152480 RECIPROCAL CONTRIBUTIONS PAYABLE 24692 INSURANCE PREMIUMS COLLECTED AND NOT REMITTED 203094 DUE FROM RELATED ORGANIZATIONS - SHARED SERVICES 120047 347833 X 36878516 4509479 4509479 32369037 75352 75352 32444389 33102223 0 33102223 75352 75352 33177575 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. X X 0 0 0 RAY REASONS CO-CHAIRMAN, TRUSTEE 0 155384 0 0 0 3907 0 52702 0 26920 0 238913 0 0 DAN SUTTER TRUSTEE 0 127674 0 0 0 2945 0 47735 0 26920 0 205274 0 0 CHRIS BRUNNERT TRUSTEE 0 126825 0 0 0 2451 0 47322 0 26920 0 203518 0 0 JUDITH MITCHELL ADMINISTRATIVE MANAGER 0 138239 0 0 0 0 0 24442 0 20365 0 183046 0 0 CATHERINE DOBRYNSKI CONTROLLER 0 127487 0 0 0 0 0 24442 0 20365 0 172294 0 0 FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES EXIST THAT POSSESS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE 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 15A PREVIOUSLY, 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 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII; PART IX, LINES 5,7,8,9,10 THE 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. ST LOUIS SHEET METAL JOINT APPRENTICESHIP FUND 2319 CHOUTEAU AVE STE 200 ST LOUIS MO 63103 431077850 TRAIN AND EDUCATE APPRENTICES AS SHEET METAL WORKERS MO 501(C)5 N/A N/A 0 SHEET METAL WORKERS INTERNATIONAL ASSOCIATION LOCAL NO 36 2319 CHOUTEAU AVE STE 100 ST LOUIS MO 63103 430337347 CONTRIBUTING EMPLOYER, SPONSORING UNION MO 501(C)5 N/A N/A 0 SMACNA - ST LOUIS CHAPTER 12977 NORTH FORTY DRIVE STE 108 ST LOUIS MO 63141 431116997 SPONSORING CONTRACTOR ASSOCIATION MO 501(C)6 N/A N/A 0 SMART LOCAL UNION NO 36 VACATION FUND 2319 CHOUTEAU AVE STE 300 ST LOUIS MO 63103 430900934 PROVIDE VACATION SAVINGS BENEFITS TO ELIGIBLE PARTICIPANTS MO 501(C)9 N/A N/A 0 SMART LOCAL 36 PENSION FUND 2319 CHOUTEAU AVE STE 300 ST LOUIS MO 63103 430727853 PROVIDE PENSION BENEFITS TO ELIGIBLE PARTICIPANTS MO 401(A) N/A N/A 0 SMART LOCAL 36 401(K) PLAN 2319 CHOUTEAU AVE STE 300 ST LOUIS MO 63103 431758027 PROVIDE RETIREMENT BENEFITS TO ELIGIBLE PARTICIPANTS MO 401(A) N/A N/A 0 ALBERT ARNO INC CONTRIBUTING 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