2019-11-08T15:12:37-06:00 2018-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2018-01-01 464039786 INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS INTE 2027835880 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 RICHARD MCCLEES GENERAL SECRETARY-TREASURER 2027835880 2019-11-08 1 SCOTT E HALLBERG CPA P01081188 2023319880 38.100.43.98 2019-11-08 16:11:21 ES P AAC600C6407F438ED9881BB94AB08BDC6703F2AD AAC600C6407F438ED9881BB94AB08BDC6703F2AD 2018 2020-04-17 16:48:07Z JOSEPH SELLERS JR 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 83119436 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. 27 0 1396 0 0 16642 0 0 75281213 77227061 3570231 4307593 536897 443443 79388341 81978097 490000 56854 1000000 1000000 32388086 31866593 0 0 0 25836657 29032894 59714743 61956341 19673598 20021756 213891654 220932585 66983790 53623331 146907864 167309254 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 1 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 1 188 0 1 1396 1 0 1 CA 0 0 0 0 0 0 X 27 0 0 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 0 1 1 1 0 X DAVID M DARCEY 2027835880 1750 NEW YORK AVENUE NW 6TH FLOOR WASHINGTON DC 20006 JOSEPH SELLERS JR GENERAL PRESIDENT 40.00 X X 475737 0 63301 RICHARD MCCLEES GENERAL SECRETARY-TREASURER 40.00 X X 410477 0 61715 RONALD WHATLEY VICE PRESIDENT 4.00 X X 63222 0 31706 DAVID C ZIMMERMANN VICE PRESIDENT 4.00 X X 29234 0 15830 PATRICK LANDGRAF VICE PRESIDENT 4.00 X X 32164 0 18378 DEREK EVANS VICE PRESIDENT 4.00 X X 58896 0 5436 JOHN M HELAK VICE PRESIDENT 4.00 X X 59993 0 31482 ARTHUR TOLENTINO VICE PRESIDENT 4.00 X X 57798 0 31582 ROCCO TERRANOVA VICE PRESIDENT 4.00 X X 27983 0 15770 GARY MASINO VICE PRESIDENT 4.00 X X 57268 0 31602 RICHARD H WERNER VICE PRESIDENT 4.00 X X 60703 0 31633 CHRISTOPHER L GRIFFEY VICE PRESIDENT 4.00 X X 57912 0 31592 JAMES PAQUETTE VICE PRESIDENT 4.00 X X 67446 0 5436 MICHAEL COLEMAN VICE PRESIDENT 4.00 X X 27734 0 13266 LUTHER MEDINA VICE PRESIDENT 4.00 X X 26234 0 13204 TIMOTHY CARTER VICE PRESIDENT 4.00 X X 28242 0 13204 JOHN PREVISICH PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 384135 0 60581 JOHN E LESNIEWSKI VICE PRESIDENT 40.00 X X 175580 0 28106 JOHN J RISCH III VICE PRESIDENT 40.00 X X 237346 0 38492 GREGORY K HYNES VICE PRESIDENT 40.00 X X 203159 0 33648 JOHN R ENGLAND VICE PRESIDENT 40.00 X X 203159 0 33348 TROY L JOHNSON VICE PRESIDENT 40.00 X X 196982 0 39800 JEREMY R FERGUSON VICE PRESIDENT 40.00 X X 203159 0 33348 DAVID B WIER SR VICE PRESIDENT 40.00 X X 178659 0 54418 DOYLE K TURNER VICE PRESIDENT 40.00 X X 183024 0 50796 CALVIN STUDIVANT VICE PRESIDENT 40.00 X X 203159 0 33348 ADHI REDDY VICE PRESIDENT 40.00 X X 203159 0 31189 BRENT LEONARD VICE PRESIDENT 40.00 X X 187047 0 30962 JOSEPH POWELL ASSISTANT TO THE GP 40.00 X 249001 0 58859 MARC NORBERG ASSISTANT TO THE GP 40.00 X 248507 0 58859 CHRISTOPHER CARLOUGH DIRECTOR OF EDUCATION 40.00 X 236907 0 79323 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 40.00 X 236907 0 58511 COSTANTINO IANNONE DIRECTOR OF RAILROAD 40.00 X 236907 0 58511 JAMES JACKSON DIRECTOR OF CANADIAN AFFAIRS 40.00 X 249983 0 5436 JAMES WHITE DIRECTOR OF ORGANIZING 40.00 X 236907 0 58511 MICHAEL LAFAVE DIRECTOR OF PRODUCTION 40.00 X 237321 0 58511 CHARLES MULCAHY DIRECTOR OF JURISDICTION 40.00 X 236907 0 58511 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 259065 0 38941 CHARLES AL NOWLIN GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 231485 0 37101 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIVISION 40.00 X 222214 0 41593 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 212245 0 31885 DIRK A SAMPSON GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 205870 0 30980 7399837 0 1558705 83 0 1 0 SOUTHERN BENEFIT ADMINISTRATORS INC PO BOX 1449 GOODLETTSVILLE TN 37070 HEALTH INSURANCE ADMINISTRATOR 2485474 UNITED UNIONS 1750 NEW YORK AVENUE WASHINGTON DC 20006 LANDLORD - RENT 1573210 MAXIMUM TECHNOLOGIES 4868 10TH STREET SOUTH ARLINGTON VA 22204 IT SUPPORT 838800 PWA GREAT NORTHERN CORPORATE CENTER PO BOX 6076 HERMITAGE PA 16148 LANDLORD - RENT 729089 MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 PRINTING COMPANY 672045 14 MEMBERSHIP DUES 900099 73263390 73263390 SALES OF SUPPLIES 900099 3776003 3776003 REGIONAL MEETING INCOME 900099 187668 187668 77227061 4028629 4028629 1420303 1141339 278964 278964 278964 REIMBURSEMENTS 900099 381553 381553 DISASTER RELIEFT FUND 900099 61890 61890 443443 81978097 77670504 0 4307593 56854 1000000 7647161 11546252 3979313 6029809 2664058 710872 204504 33881 2652973 650162 465666 105065 2222066 4446497 2879532 2243204 170713 449786 ORGANIZING 6185795 OTHER EXPENSES 4107335 CONTRIBUTIONS 784000 MEMBERS JOURNAL 620843 100000 61956341 18519976 31659051 2605777 2946070 2870199 1803338 23812 12225 222549 135559 216919 150767 4670115 4139488 657235 530627 174648538 168958850 11049127 11770198 3077522 2965900 213891654 220932585 2640758 2060448 1675647 1650366 62667385 49912517 66983790 53623331 X 146133538 166529892 774326 779362 146907864 167309254 213891654 220932585 X 20021756 -12032386 12412020 X X 0 1 X 1 0 UTU PAC 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 440705333 346701463 1071968 SHEET METAL WORKERS INTERNATIONAL ASSOCIATION PAL EF 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 522256216 784000 1 1 0 1480736 1395118 85618 3189379 2744370 445009 530627 UNITED UNIONS 11770198 C 11770198 DUE TO AFFILIATES 354173 DEFERRED REVENUE HELD FOR AFFILIATES 6659226 AMOUNTS HELD FOR GENERAL COMMITTEES 10707431 AMOUNTS HELD FOR LEGISLATIVE BOARDS 3225043 ACCRUED PENSION BENEFITS (SHEET METAL) 15392646 ACCRUED POST RETIREMENT HEALTH CARE BENEFITS (SHEET METAL) 12671358 ACCRUED PENSION BENEFITS (TRANSPORTATION DIVISION) 902640 49912517 X 69940675 -12032386 -12032386 81973061 5036 5036 81978097 61956341 0 61956341 0 61956341 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, 2018 AND 2017, 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, 2017, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2015 THROUGH 2017 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 5,036. NORTH AMERICA 1 8 PROGRAM SERVICES UNION BUSINESS 1733276 1 8 0 0 1 8 1733276 0 1733276 0 0 0 0 0 0 0 DISASTER RELIEFT CONTRIBUTIONS 56854 CASH X X X X 1 1 X 0 0 0 JOSEPH SELLERS JR GENERAL PRESIDENT 352529 0 0 0 123208 0 38977 0 24324 0 539038 0 0 0 RICHARD MCCLEES GENERAL SECRETARY-TREASURER 299650 0 0 0 110827 0 37391 0 24324 0 472192 0 0 0 JOHN PREVISICH PRESIDENT - TRANSPORTATION DIVISION 384135 0 0 0 0 0 57834 0 2747 0 444716 0 0 0 JOHN E LESNIEWSKI VICE PRESIDENT 175580 0 0 0 0 0 26627 0 1479 0 203686 0 0 0 JOHN J RISCH III VICE PRESIDENT 237346 0 0 0 0 0 35745 0 2747 0 275838 0 0 0 GREGORY K HYNES VICE PRESIDENT 203159 0 0 0 0 0 30901 0 2747 0 236807 0 0 0 JOHN R ENGLAND VICE PRESIDENT 203159 0 0 0 0 0 30601 0 2747 0 236507 0 0 0 TROY L JOHNSON VICE PRESIDENT 196982 0 0 0 0 0 29736 0 10064 0 236782 0 0 0 JEREMY R FERGUSON VICE PRESIDENT 203159 0 0 0 0 0 30601 0 2747 0 236507 0 0 0 DAVID B WIER SR VICE PRESIDENT 178659 0 0 0 0 0 27171 0 27247 0 233077 0 0 0 DOYLE K TURNER VICE PRESIDENT 183024 0 0 0 0 0 27782 0 23014 0 233820 0 0 0 CALVIN STUDIVANT VICE PRESIDENT 203159 0 0 0 0 0 30601 0 2747 0 236507 0 0 0 ADHI REDDY VICE PRESIDENT 203159 0 0 0 0 0 28442 0 2747 0 234348 0 0 0 BRENT LEONARD VICE PRESIDENT 187047 0 0 0 0 0 28313 0 2649 0 218009 0 0 0 JOSEPH POWELL ASSISTANT TO THE GP 204467 0 0 0 44534 0 34535 0 24324 0 307860 0 0 0 MARC NORBERG ASSISTANT TO THE GP 204467 0 0 0 44040 0 34535 0 24324 0 307366 0 0 0 CHRISTOPHER CARLOUGH DIRECTOR OF EDUCATION 192867 0 0 0 44040 0 54999 0 24324 0 316230 0 0 0 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 192867 0 0 0 44040 0 34187 0 24324 0 295418 0 0 0 COSTANTINO IANNONE DIRECTOR OF RAILROAD 192867 0 0 0 44040 0 34187 0 24324 0 295418 0 0 0 JAMES JACKSON DIRECTOR OF CANADIAN AFFAIRS 201589 0 0 0 48394 0 0 0 5436 0 255419 0 0 0 JAMES WHITE DIRECTOR OF ORGANIZING 192867 0 0 0 44040 0 34187 0 24324 0 295418 0 0 0 MICHAEL LAFAVE DIRECTOR OF PRODUCTION 192867 0 0 0 44454 0 34187 0 24324 0 295832 0 0 0 CHARLES MULCAHY DIRECTOR OF JURISDICTION 192867 0 0 0 44040 0 34187 0 24324 0 295418 0 0 0 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION 259065 0 0 0 0 0 38941 0 0 0 298006 0 0 0 CHARLES AL NOWLIN GENERAL CHAIRPERSON - TRANSPORTATION 231485 0 0 0 0 0 34566 0 2535 0 268586 0 0 0 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIV 222214 0 0 0 0 0 33592 0 8001 0 263807 0 0 0 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPORTATION DI 212245 0 0 0 0 0 31885 0 0 0 244130 0 0 0 DIRK A SAMPSON GENERAL CHAIRPERSON - TRANSPORTATION 205870 0 0 0 0 0 30980 0 0 0 236850 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 12,412,020. ADJUSTMENT TO ELIMINATE TRANSPORTATION CORPORATION NET ASSETS FORM 990, PART XII, LINE 2C: THE GENERAL EXECUTIVE COUNCIL IS RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT AUDITOR, OVERSIGHT OF THE AUDIT, AND TAKES RESPONSIBILITY FOR THE AUDIT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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 UTU DISCIPLINE INCOME PROTECTION PROGRAM 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 346701463 SUSPENSION BENEFITS OH 501(C)(9) 0 UTU GROUP VSTD PLAN 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 276365479 SHORT TERM DISABILITY BENEFITS 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