2021-11-15T17:16:55-06:00 2020-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2020-01-01 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 2021-11-15 1 JOSEPH POWELL 999009999 SUBRINA WOOD CPA P00365899 2023319880 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z JOSEPH SELLERS JR 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 89613922 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 2008 0 0 0 0 0 81634995 76164592 8596021 6377479 233837 443568 90464853 82985639 94764 107000 1000000 1000000 37495614 34337649 0 0 0 35497354 24044744 74087732 59489393 16377121 23496246 255162525 294123286 56152147 87075569 199010378 207047717 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 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 133 0 1 2008 1 0 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 471935 0 49487 JOESEPH POWELL GENERAL SECRETARY-TREASURER 40.00 X X 416261 0 47842 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 319887 0 49731 WHATLEY RONALD VICE PRESIDENT 4.00 X X 48684 0 28331 EVANS DEREK VICE PRESIDENT 4.00 X X 56016 0 5436 HELAK JOHN M VICE PRESIDENT 4.00 X X 8852 0 7075 TOLENTINO ARTHUR VICE PRESIDENT 4.00 X X 53110 0 28695 MASINO GARY VICE PRESIDENT 4.00 X X 53110 0 28695 WERNER RICHARD H VICE PRESIDENT 4.00 X X 53110 0 28695 GRIFFEY CHRISTOPHER L VICE PRESIDENT 4.00 X X 53110 0 28695 PAQUETTE JAMES VICE PRESIDENT 4.00 X X 57666 0 5436 MEDINA LUTHER VICE PRESIDENT 4.00 X X 53110 0 28695 CARTER TIMOTHY VICE PRESIDENT 4.00 X X 53110 0 28695 PARKS SCOTT VICE PRESIDENT 4.00 X X 53110 0 28695 MICHAEL MOONEY VICE PRESIDENT 4.00 X X 13277 0 7174 CHADRICK J ADAMS VICE PRESIDENT 40.00 X X 204199 0 31335 ALVY HUGHES VICE PRESIDENT 40.00 X X 204199 0 31335 GREGORY K HYNES VICE PRESIDENT 40.00 X X 204199 0 31335 BRENT LEONARD VICE PRESIDENT 40.00 X X 204199 0 31335 JAMIE C MODESITT VICE PRESIDENT 40.00 X X 204199 0 31335 CALVIN STUDIVANT VICE PRESIDENT 40.00 X X 204199 0 31335 JOHN D WHITAKER III VICE PRESIDENT 40.00 X X 204199 0 31335 JOE M LOPEZ VICE PRESIDENT 40.00 X X 201811 0 33388 CHARLES J CASSITY VICE PRESIDENT 40.00 X X 191836 0 29604 DAVID B WIER JR VICE PRESIDENT 40.00 X X 183505 0 49132 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 287785 0 40290 VINCENT TESSITORE JR VICE CHAIRPERSON 40.00 X 233471 0 32686 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIVISION 40.00 X 226774 0 43847 JOHN M ELLIS GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 209913 0 29388 RICHARD D LEE GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 206944 0 28972 MICHAEL COLEMAN ASSISTANT TO THE GP 40.00 X 255975 0 44883 DONNA SILVERMAN ASSISTANT TO THE GP 40.00 X 218880 0 44210 CHRISTOPHER CARLOUGH DIRECTOR OF EDUCATION 40.00 X 243953 0 44522 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 40.00 X 243953 0 44522 JAMES JACKSON DIRECTOR OF CANADIAN AFFAIRS 40.00 X 192388 0 4077 CHRIS PASWISTY DIRECTOR OF CANADIAN AFFAIRS 40.00 X 218198 0 5436 JAMES WHITE DIRECTOR OF STRATEGIC CAMPAIGNS 40.00 X 243953 0 44522 DARRELL ROBERTS DIRECTOR OF ORGANIZING 40.00 X 243953 0 44522 DAVID GOODSPEED DIRECTOR OF PRODUCTION 40.00 X 243953 0 44522 WARREN MAY CONTROLLER 40.00 X 181944 0 43983 7222930 0 1273228 82 0 1 0 MAXIMUM TECHNOLOGIES 4868 10TH STREET SOUTH ARLINGTON VA 22204 IT SUPPORT 900667 PWA GREAT NORTHERN CORPORATE CENTER PO BOX 6076 HERMITAGE PA 16148 LANDLORD - RENT 776496 ROBERT HALF TECHNOLOGY 12400 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 EMPLOYMENT AGENCY 333865 CONTINUIM ADVISORY GROUP 810 E COLLEGE PKWY ANNAPOLIS MD 21409 CONSULTING 176428 VERSIVO INC 950 N GLEBE ROAD ARLINGTON VA 22203 CONSULTING 171423 11 MEMBERSHIP DUES 900099 71413287 71413287 SALES OF SUPPLIES 900099 4751086 4751086 REGIONAL MEETING INCOME 900099 219 219 76164592 5555404 5555404 7450358 6628283 822075 822075 822075 DISASTER RELIEF FUND 900099 253497 253497 REIMBURSEMENTS 900099 190071 190071 443568 82985639 76608160 0 6377479 107000 1000000 7431174 11467233 3792892 8984687 2661663 682860 167070 37613 2259824 593865 1148189 227566 680248 2932584 469052 2164585 192492 413425 ORGANIZING 6584170 OTHER EXPENSES 4593925 MEMBERS JOURNAL 772276 ASSISTANCE TO LOCALS 125000 59489393 23988315 36619734 6187750 6407495 690084 2278625 637 58407 173333 201538 157720 947565 4954157 4438447 644163 515710 208776736 230761216 12515896 13286696 2027891 3046300 255162525 294123286 3110970 3102155 1795442 1508614 51245735 82464800 56152147 87075569 X 198324273 206214237 686105 833480 199010378 207047717 255162525 294123286 X 23496246 17397299 -30375499 -2480707 X X 0 1 X 1 0 UTU PAC 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 440705333 346701463 1040055 SHEET METAL WORKERS INTERNATIONAL ASSOCIATION PAL EF 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 522256216 1 1 0 1480736 1426449 54287 3473421 3011998 461423 515710 DUE TO AFFILIATES 319981 DEFERRED REVENUE HELD FOR AFFILIATES 5519622 AMOUNTS HELD FOR GENERAL COMMITTEES 11389647 AMOUNTS HELD FOR LEGISLATIVE BOARDS 3731827 ACCRUED PENSION BENEFITS (SHEET METAL) 16567380 ACCRUED POST RETIREMENT HEALTH CARE BENEFITS (SHEET METAL) 14366568 ACCRUED POST RETIREMENT HEALTH CARE BENEFITS (TRANSPORTATION DIVISION) 30569775 82464800 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, 2020 AND 2019, 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, 2020, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2017 THROUGH 2019 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH SMART FILES RETURNS. PART XI, LINE 4B - OTHER ADJUSTMENTS: DISASTER RELIEF CONTRIBUTIONS IN EXCESS OF AMOUNTS RELEASED NORTH AMERICA 1 8 PROGRAM SERVICES UNION BUSINESS 1448937 1 8 0 0 1 8 1448937 0 1448937 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 0 DISASTER RELIEF CONTRIBUTIONS 17 107000 CASH X X X X 1 1 X 0 0 0 JOSEPH SELLERS JR GENERAL PRESIDENT 365409 0 0 0 106526 0 25163 0 24324 0 521422 0 0 0 JOESEPH POWELL GENERAL SECRETARY-TREASURER 310594 0 0 0 105667 0 23518 0 24324 0 464103 0 0 0 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION DIVISION 319887 0 0 0 0 0 44784 0 4947 0 369618 0 0 0 CHADRICK J ADAMS VICE PRESIDENT 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 ALVY HUGHES VICE PRESIDENT 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 GREGORY K HYNES VICE PRESIDENT 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 BRENT LEONARD VICE PRESIDENT 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 JAMIE C MODESITT VICE PRESIDENT 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 CALVIN STUDIVANT VICE PRESIDENT 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 JOHN D WHITAKER III VICE PRESIDENT 204199 0 0 0 0 0 28588 0 2747 0 235534 0 0 0 JOE M LOPEZ VICE PRESIDENT 201811 0 0 0 0 0 28254 0 5134 0 235199 0 0 0 CHARLES J CASSITY VICE PRESIDENT 191836 0 0 0 0 0 26857 0 2747 0 221440 0 0 0 DAVID B WIER JR VICE PRESIDENT 183505 0 0 0 0 0 25691 0 23441 0 232637 0 0 0 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION 287785 0 0 0 0 0 40290 0 0 0 328075 0 0 0 VINCENT TESSITORE JR VICE CHAIRPERSON 233471 0 0 0 0 0 32686 0 0 0 266157 0 0 0 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIV 226774 0 0 0 0 0 31748 0 12099 0 270621 0 0 0 JOHN M ELLIS GENERAL CHAIRPERSON - TRANSPORTATION 209913 0 0 0 0 0 29388 0 0 0 239301 0 0 0 RICHARD D LEE GENERAL CHAIRPERSON - TRANSPORTATION 206944 0 0 0 0 0 28972 0 0 0 235916 0 0 0 MICHAEL COLEMAN ASSISTANT TO THE GP 211935 0 0 0 44040 0 20559 0 24324 0 300858 0 0 0 DONNA SILVERMAN ASSISTANT TO THE GP 189520 0 0 0 29360 0 19886 0 24324 0 263090 0 0 0 CHRISTOPHER CARLOUGH DIRECTOR OF EDUCATION 199913 0 0 0 44040 0 20198 0 24324 0 288475 0 0 0 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 199913 0 0 0 44040 0 20198 0 24324 0 288475 0 0 0 JAMES JACKSON DIRECTOR OF CANADIAN AFFAIRS 159358 0 0 0 33030 0 0 0 4077 0 196465 0 0 0 CHRIS PASWISTY DIRECTOR OF CANADIAN AFFAIRS 174158 0 0 0 44040 0 0 0 5436 0 223634 0 0 0 JAMES WHITE DIRECTOR OF STRATEGIC CAMPAIGNS 199913 0 0 0 44040 0 20198 0 24324 0 288475 0 0 0 DARRELL ROBERTS DIRECTOR OF ORGANIZING 199913 0 0 0 44040 0 20198 0 24324 0 288475 0 0 0 DAVID GOODSPEED DIRECTOR OF PRODUCTION 199913 0 0 0 44040 0 20198 0 24324 0 288475 0 0 0 WARREN MAY CONTROLLER 181944 0 0 0 0 0 19659 0 24324 0 225927 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 -2,480,707. ADJUSTMENT TO ELIMINATE TRANSPORTATION CORPORATION NET ASSETS 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