2022-11-15T17:27:46-06:00 2021-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2021-01-01 464039786 INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS INTE 2027835880 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 JOSEPH POWELL GENERAL SECRETARY-TREASURER 2027835880 2022-11-15 1 JOSEPH POWELL 999009999 KRISTIN A JACQUELIN CPA P01325865 2023319880 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JOSEPH SELLERS JR 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 229536128 0 X WWW.SMART-UNION.ORG X 2012 DC THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS (SMART) IS A BROAD BASED UNION WHICH CONSISTS OF DULY CHARTERED LOCAL UNIONS, STATE, PROVINCIAL AND DISTRICT COUNCILS. THE UNION REPRESENTS WORKERS IN BUILDING TRADES, RAILROAD, PRODUCTION, BUS AND MASS TRANSIT AND SHIPYARD INDUSTRIES OF THE UNITED STATES AND CANADA. THE PURPOSE OF THE ORGANIZATION IS TO ENSURE A COOPERATIVE EFFORT DIRECTED TO FULLY DEVELOP AND DEMONSTRATE THE POSSIBILITIES OF OUR TRADES IN VARIOUS FIELDS OF INDUSTRY AND TO PROTECT WORKERS RIGHTS AS MEMBERS. 31 0 744 0 0 0 0 194227 76164592 82537490 6377479 82913569 443568 252300 82985639 165897586 107000 709050 1000000 1000000 34337649 32539624 0 0 0 24044744 29424603 59489393 63673277 23496246 102224309 294123286 341534153 87075569 59130597 207047717 282403556 TO ENSURE A COOPERATIVE EFFORT DIRECTED TO FULLY DEVELOP AND DEMONSTRATE THE POSSIBILITIES OF WORKERS IN BUILDING TRADES, RAILROAD, PRODUCTION, BUS AND MASS TRANSIT AND SHIPYARD INDUSTRIES OF THE UNITED STATES AND CANADA AND TO PROTECT WORKERS' RIGHTS AS MEMBERS. 0 0 THE ORGANIZATION REPRESENTED ITS MEMBERS IN CONTRACT NEGOTIATIONS TO ACHIEVE A HIGHER STANDARD OF LIVING. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 106 0 1 744 1 1 1 1 CA 0 0 1 1 0 0 0 X 31 0 0 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 0 1 1 1 0 X WARREN MAY 2027835880 1750 NEW YORK AVENUE NW 6TH FLOOR WASHINGTON DC 20006 JOSEPH SELLERS JR GENERAL PRESIDENT 40.00 X X 482292 0 47973 JOESEPH POWELL GENERAL SECRETARY-TREASURER 40.00 X X 425076 0 47973 MICHAEL COLEMAN ASSISTANT TO THE GP 40.00 X 263732 0 45864 DONNA SILVERMAN ASSISTANT TO THE GP 40.00 X 263732 0 45864 CHRISTOPHER CARLOUGH DIRECTOR OF EDUCATION 40.00 X 251267 0 55137 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 40.00 X 251267 0 45490 CHRIS PASWISTY DIRECTOR OF CANADIAN AFFAIRS 40.00 X 264054 0 5568 JAMES WHITE DIRECTOR OF STRATEGIC CAMPAIGNS 40.00 X 251267 0 45490 DARRELL ROBERTS DIRECTOR OF ORGANIZING 40.00 X 251267 0 45490 DAVID GOODSPEED DIRECTOR OF PRODUCTION 40.00 X 251267 0 45490 THOMAS FISCHBACH DIRECTOR OF JURISDICTION 40.00 X 251267 0 45490 EVANS DEREK 1ST GENERAL VICE PRESIDENT 4.00 X X 58019 0 5568 TOLENTINO ARTHUR 2ND GENERAL VICE PRESIDENT 4.00 X X 55814 0 29394 MASINO GARY 3RD GENERAL VICE PRESIDENT 4.00 X X 55814 0 29394 WERNER RICHARD H 4TH GENERAL VICE PRESIDENT 4.00 X X 55814 0 29394 GRIFFEY CHRISTOPHER L 5TH GENERAL VICE PRESIDENT 4.00 X X 55814 0 29394 PAQUETTE JAMES 6TH GENERAL VICE PRESIDENT 4.00 X X 29009 0 2784 MEDINA LUTHER 6TH GENERAL VICE PRESIDENT 4.00 X X 55814 0 29394 CARTER TIMOTHY 7TH GENERAL VICE PRESIDENT 4.00 X X 55814 0 29394 PARKS SCOTT 8TH GENERAL VICE PRESIDENT 4.00 X X 55814 0 29394 MICHAEL MOONEY 9TH GENERAL VICE PRESIDENT 4.00 X X 55814 0 29394 BILLY KENYON 10TH GENERAL VICE PRESIDENT 4.00 X X 55814 0 29394 JAMEAL WALL 11TH GENERAL VICE PRESIDENT 4.00 X X 14805 0 1392 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION DIVISION 40.00 X 319487 0 50075 CHADRICK J ADAMS VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 204199 0 31335 ALVY HUGHES VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 204199 0 31335 GREGORY K HYNES NATIONAL LEGISLATIVE DIRECTOR - TD 40.00 X 204199 0 31335 BRENT LEONARD VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 204199 0 31335 JAMIE C MODESITT VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 204199 0 31335 CALVIN STUDIVANT VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 218129 0 31335 JOHN D WHITAKER III VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 248239 0 31335 JOE M LOPEZ VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 233559 0 31335 CHARLES J CASSITY ALTERNATE NATIONAL LEGISLATIVE DIRECTOR - TD 40.00 X 235823 0 29597 DAVID B WIER JR VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 228739 0 48105 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 294461 0 38142 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 254455 0 31000 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIVISION 40.00 X 274575 0 48022 JOHN M ELLIS GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 254079 0 29405 MATTHEW E DOLIN DIRECTOR OF ADMINISTRATION - TD 40.00 X 253354 0 32051 7646542 0 1307196 81 0 1 0 MAXIMUM TECHNOLOGIES 38 FIDDLERS GLAN CASTLETON VA 22716 IT SUPPORT 844768 PWA GREAT NORTHERN CORPORATE CENTER PO BOX 6076 HERMITAGE PA 16148 LANDLORD - RENT 818747 ROBERT HALF TECHNOLOGY 12400 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 EMPLOYMENT AGENCY 515049 AFL-CIO 815 16TH STREET NW WASHINGTON DC 20006 CONSULTING 299022 SEGAL CONSULTING 45 ST CLAIR AVE WEST SUITE 802 TORONTO CA CONSULTING 203624 13 194227 194227 MEMBERSHIP DUES 900099 76069214 76069214 SALES OF SUPPLIES 900099 6468276 6468276 82537490 8983948 8983948 137568163 63638542 73929621 73929621 73929621 REIMBURSEMENTS 900099 252300 252300 252300 165897586 82789790 0 82913569 607000 102050 1000000 7444192 11625257 3633807 7075645 2760723 733412 203400 51478 1790489 696498 1226887 78613 989112 2684487 386312 2118036 167838 406778 OTHER EXPENSES 9561175 ORGANIZING 7278624 MEMBERS JOURNAL 580055 ASSISTANCE TO LOCALS 471409 63673277 36619734 53895313 6407495 4662288 2278625 3625392 58407 26265 201538 216335 947565 764211 5217181 4606284 515710 610897 230761216 261010038 13286696 14085461 3046300 2637953 294123286 341534153 3102155 1663757 1508614 1410290 82464800 56056550 87075569 59130597 X 206214237 281477899 833480 925657 207047717 282403556 294123286 341534153 X 102224309 -52494565 25626095 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED UTU PAC 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 440705333 346701463 997726 1 1 0 1480736 1442114 38622 3736445 3164170 572275 610897 DUE TO AFFILIATES 182759 DEFERRED REVENUE HELD FOR AFFILIATES 5533868 AMOUNTS HELD FOR GENERAL COMMITTEES 12075463 AMOUNTS HELD FOR LEGISLATIVE BOARDS 4270480 ACCRUED PENSION BENEFITS (SHEET METAL) 1170121 ACCRUED POST RETIREMENT HEALTH CARE BENEFITS (SHEET METAL) 3289401 ACCRUED POST RETIREMENT HEALTH CARE BENEFITS (TRANSPORTATION DIVISION) 29110065 AMOUNTS HELD FOR LOCALS 424393 56056550 X PART X, LINE 2: SMART ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. SMART PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2021, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2018 THROUGH 2020 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH SMART FILES RETURNS. NORTH AMERICA 1 9 PROGRAM SERVICES UNION BUSINESS 1671119 1 9 0 0 1 9 1671119 0 1671119 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 0 SHEET METAL POLITICAL EDUCATION LEAGUE 1750 NEW YORK AVENUE WASHINGTON DC 20006 607000 0 PROGRAM SUPPORT 1 DISASTER RELIEF CONTRIBUTIONS 17 102050 CASH X X X X 1 1 X 0 0 0 JOSEPH SELLERS JR GENERAL PRESIDENT 378783 0 0 0 103509 0 23037 0 24936 0 530265 0 0 0 JOESEPH POWELL GENERAL SECRETARY-TREASURER 321961 0 0 0 103115 0 23037 0 24936 0 473049 0 0 0 MICHAEL COLEMAN ASSISTANT TO THE GP 219692 0 0 0 44040 0 20928 0 24936 0 309596 0 0 0 DONNA SILVERMAN ASSISTANT TO THE GP 219692 0 0 0 44040 0 20928 0 24936 0 309596 0 0 0 CHRISTOPHER CARLOUGH DIRECTOR OF EDUCATION 207227 0 0 0 44040 0 30201 0 24936 0 306404 0 0 0 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 207227 0 0 0 44040 0 20554 0 24936 0 296757 0 0 0 CHRIS PASWISTY DIRECTOR OF CANADIAN AFFAIRS 220014 0 0 0 44040 0 0 0 5568 0 269622 0 0 0 JAMES WHITE DIRECTOR OF STRATEGIC CAMPAIGNS 207227 0 0 0 44040 0 20554 0 24936 0 296757 0 0 0 DARRELL ROBERTS DIRECTOR OF ORGANIZING 207227 0 0 0 44040 0 20554 0 24936 0 296757 0 0 0 DAVID GOODSPEED DIRECTOR OF PRODUCTION 207227 0 0 0 44040 0 20554 0 24936 0 296757 0 0 0 THOMAS FISCHBACH DIRECTOR OF JURISDICTION 207227 0 0 0 44040 0 20554 0 24936 0 296757 0 0 0 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION DIVISION 319487 0 0 0 0 0 44728 0 5347 0 369562 0 0 0 CHADRICK J ADAMS VICE PRESIDENT - TRANSPORTATION DIVI 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 ALVY HUGHES VICE PRESIDENT - TRANSPORTATION DIVI 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 GREGORY K HYNES NATIONAL LEGISLATIVE DIRECTOR - TD 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 BRENT LEONARD VICE PRESIDENT - TRANSPORTATION DIVI 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 JAMIE C MODESITT VICE PRESIDENT - TRANSPORTATION DIVI 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 CALVIN STUDIVANT VICE PRESIDENT - TRANSPORTATION DIVI 204199 0 0 0 13930 0 28588 0 2747 0 249464 0 0 0 JOHN D WHITAKER III VICE PRESIDENT - TRANSPORTATION DIVI 204199 0 0 0 44040 0 28588 0 2747 0 279574 0 0 0 JOE M LOPEZ VICE PRESIDENT - TRANSPORTATION DIVI 204199 0 0 0 29360 0 28588 0 2747 0 264894 0 0 0 CHARLES J CASSITY ALTERNATE NATIONAL LEGISLATIVE DIREC 191783 0 0 0 44040 0 26850 0 2747 0 265420 0 0 0 DAVID B WIER JR VICE PRESIDENT - TRANSPORTATION DIVI 184699 0 0 0 44040 0 25858 0 22247 0 276844 0 0 0 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION 272441 0 0 0 22020 0 38142 0 0 0 332603 0 0 0 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPORTATION DI 221425 0 0 0 33030 0 31000 0 0 0 285455 0 0 0 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIV 230535 0 0 0 44040 0 32275 0 15747 0 322597 0 0 0 JOHN M ELLIS GENERAL CHAIRPERSON - TRANSPORTATION 210039 0 0 0 44040 0 29405 0 0 0 283484 0 0 0 MATTHEW E DOLIN DIRECTOR OF ADMINISTRATION - TD 209314 0 0 0 44040 0 29304 0 2747 0 285405 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THIS IS A MEMBERSHIP ORGANIZATION FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE OFFICERS FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED PRIOR TO SIGNING AND FILING FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS ISSUED ANNUALLY, MUST BE COMPLETED, SIGNED AND RETURNED FORM 990, PART VI, SECTION B, LINE 15 SUBJECT TO BUDGET LIMITATIONS, INTERNATIONAL REPRESENTATIVES AND INTERNATIONAL ORGANIZERS SHALL BE PAID THE AVERAGE OF THE THIRTY HIGHEST PAID BUSINESS MANAGERS IN THE UNITED STATES AND CANADA; SALARY ADJUSTMENTS TO BE MADE ON JANUARY FIRST OF EACH YEAR, AND WHATEVER PERCENTAGE INCREASE IN SALARY THE INTERNATIONAL REPRESENTATIVES AND INTERNATIONAL ORGANIZERS RECEIVE, THE SAME PERCENTAGE INCREASE SHALL BE GRANTED TO ALL GENERAL OFFICERS AND INTERNATIONAL STAFF PERSONNEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: OTHER POST RETIREMENT BENEFIT COSTS 25,626,095. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SHEET METAL WORERS STAFF PENSION PLAN 1750 NEW YORK AVENUE WASHINGTON DC 20006 526061955 PENSION PLAN DC 501A 0 SMWIA STAFF RETIREE HEALTH FUND 1750 NEW YORK AVENUE WASHINGTON DC 20006 526909050 RETIREMENT HEALTH FUND DC 501(C)(9) 0 SMW ACCIDENTAL DEATH AND DISMEMBERMENT PLAN 8403 ARLINGTON BLVD 300 FAIRFAX VA 22031 521343750 DEATH BENEFIT FUND DC 501(C)(9) 0 UTU INSURANCE ASSOCIATION 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 INSURANCE OH 501(C)(8) 0 SMART DISCIPLINE INCOME PROTECTION PROGRAM 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 346701463 SUSPENSION BENEFITS OH 501(C)(9) 0 SMART GROUP VSTD PLAN 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 276365479 SHORT TERM DISABILITY BENEFITS OH 501(C)(9) 0 SMWIA OFFICE EMPLOYEE RETIREE HEALTH FUND 1750 NEW YORK AVENUE WASHINGTON DC 20006 522040394 RETIREMENT HEALTH FUND DC 501(C)(9) 0 SMART TRANSPORTATION DIVISION STAFF RETIREE HEALTH FUND 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 341031303 RETIREMENT HEALTH FUND OH 501(C)(9) 0 SHEET METAL TRANSPORTATION CORP 1750 NEW YORK AVENUE WASHINGTON DC 20006 521685528 TRAVEL AGENCY DC C 1.00000 1 1 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0