2015-11-16T11:42:21-06:00 2014-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2014-01-01 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 2015-11-16 1 JOANN WOODSON CPA P01293745 2023319880 2014 2016-02-25 16:41:14Z JOSEPH NIGRO 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 112615719 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. 23 0 1674 0 0 0 0 0 63690442 64396027 2399656 5052087 2467861 1162020 68557959 70610134 0 0 0 0 27599001 28136042 0 0 0 31704588 32412825 59303589 60548867 9254370 10061267 153834164 160210399 44955678 64270919 108878486 95939480 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 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1069 0 1 1674 1 0 1 CA 0 0 0 0 X 23 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 NIGRO GENERAL PRESIDENT 40.00 X X 459706 0 74152 JOSEPH SELLERS JR GENERAL SECRETARY TREASURE 40.00 X X 429551 0 67901 NORMAN WHITEMAN VICE PRESIDENT 10.00 X X 66938 0 38538 BRUCE WORD VICE PRESIDENT 10.00 X X 63220 0 38538 JOHN HELAK VICE PRESIDENT 10.00 X X 65747 0 38538 RONALD WHATLEY VICE PRESIDENT 10.00 X X 70165 0 38538 DAVID ZIMMERMANN VICE PRESIDENT 10.00 X X 75509 0 38538 MARK CURTIS VICE PRESIDENT 10.00 X X 53639 0 4812 ARTHUR TOLENTINO VICE PRESIDENT 10.00 X X 64642 0 38538 PATRICK LANDGRAF VICE PRESIDENT 10.00 X X 63003 0 38538 DEREK EVANS VICE PRESIDENT 10.00 X X 53209 0 4812 JOSEPH POWELL VICE PRESIDENT 10.00 X X 66310 0 38538 ROCCO TERRANOVA VICE PRESIDENT 10.00 X X 64813 0 38033 JOHN PREVISICH VICE PRESIDENT 40.00 X X 335325 0 62759 DAVID WEIR VICE PRESIDENT 40.00 X X 159369 0 49060 ROBERT KERLEY VICE PRESIDENT 40.00 X X 47699 0 8955 JOHN LESNIEWSKI VICE PRESIDENT 40.00 X X 211947 0 40551 JOHN R ENGLAND VICE PRESIDENT 40.00 X X 177344 0 35599 TROY L JOHNSON VICE PRESIDENT 40.00 X X 171951 0 38743 BONNIE L MORR VICE PRESIDENT 40.00 X X 165961 0 32181 DOYLE K TURNER VICE PRESIDENT 40.00 X X 159006 0 49359 JAMES A STEM JR NATIONAL LEGISLATIVE DIREC 40.00 X X 199310 0 50170 JOHN RISCH III ALTERNATE LEGISLATIVE DIRE 40.00 X X 184436 0 35599 RICHARD MCCLEES CHIEF OF STAFF 40.00 X 256771 0 59506 CHRISTOPHER CARLOUGH DIRECTOR OF EDUCATION 40.00 X 219948 0 55279 JAY POTESTA DIRECTOR OF GOVERNMENTAL A 40.00 X 219405 0 55279 MARC NORBERG ASSISTANT TO THE GENERAL PRESIDENT 40.00 X 230544 0 56650 COSTANTINO IANNONE DIRECTOR OF RAILROAD AND S 40.00 X 220080 0 55279 KEVIN MULCAHY DIRECTOR OF ORGANIZING 40.00 X 219405 0 55279 JAMES JACKSON DIRECTOR OF CANADIAN AFFAI 40.00 X 187191 0 4812 JAMES WHITE DIRECTOR OF ORGANIZING 40.00 X 219405 0 55279 MICHAEL LAFAVE DIRECTOR OF PRODUCTION 40.00 X 219405 0 55279 CHARLES MULCAHY DIRECTOR OF JURISDICTION 40.00 X 219710 0 55279 JAMES A WILLIAMS GENERAL CHAIRMAN - TRANSPO 40.00 X 219400 0 39492 STEVEN MAVITY GENERAL CHAIRMAN - TRANSPO 40.00 X 179744 0 32354 DIRK SAMPSON GENERAL CHAIRMAN - TRANSPO 40.00 X 179744 0 32354 JAMES P JONES STATE LEGISLATIVE DIRECTOR 40.00 X 179627 0 32333 KEVIN BRODAR ASSOC GENERAL COUNSEL 40.00 X 201950 0 43850 JEREMY R FERGUSON GENERAL CHAIRMAN - TRANSPO 40.00 X 171919 0 30945 6753048 0 1620239 86 0 1 0 SOUTHERN BENEFIT ADMINISTRATORS INC PO BOX 1449 GOODLETTSVILLE TN 37070 HEALTH INSURANCE ADMINISTRATOR 3236447 UNITED UNIONS 1750 NEW YORK AVENUE WASHINGTON DC 20006 LANDLORD - RENT 1457979 MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 PRINTING COMPANY 948149 MAXIMUM TECHNOLOGIES 4868 10TH STREET SOUTH ARLINGTON VA 22204 IT SUPPORT 697327 PWA GREAT NORTHERN CORPORATE CENTER PO BOX 6076 HERMITAGE PA 16148 LANDLORD - RENT 641675 43 MEMBERSHIP DUES 900099 63684983 63684983 SALES OF SUPPLIES 900099 710864 710864 REGIONAL MEETING INCOME 900099 180 180 64396027 3148704 3148704 43908968 42005585 1903383 1903383 1903383 REIMBURSEMENTS 900099 1129898 1129898 VSTD ADMINISTRATIVE INCOME 900099 32122 32122 1162020 70610134 65558047 0 5052087 6952823 12868232 1839773 4003652 2471562 1582280 232640 79639 2883262 461269 1463411 29412 1392721 7570456 4227673 2428846 253731 497806 ORGANIZING 5540366 OTHER EXPENSES 2381518 MEMBERS JOURNAL 823200 CONTRIBUTIONS 564595 60548867 22767115 22488809 8397664 8491934 1315588 1422564 63553 54966 267886 152789 426938 122765 4741401 3733224 1116978 1008177 107939498 114341900 8368199 9115116 3170745 3011379 153834164 160210399 3257269 3542177 1416984 1523700 40281425 59205042 44955678 64270919 X 107835488 94893970 1042998 1045510 108878486 95939480 153834164 160210399 X 10061267 1809639 -24809912 X X 0 1 X 1 0 SHEET METAL WORKERS INTERNATIONAL ASSOCIATION POLITICAL EDUCATION LEAGUE 1750 NEW YORK AVENUE WASHINGTON DC 20006 522256216 550000 UTU PAC 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 346701463 1130644 1 1 0 1374556 1337122 37434 3366845 2396102 970743 1008177 UNITED UNIONS 9115116 C 9115116 DUE TO AFFILIATES 507923 DEFERRED REVENUE HELD FOR AFFILIATES 4796160 AMOUNTS HELD FOR GENERAL COMMITTEES 12720898 AMOUNTS HELD FOR LEGISLATIVE BOARDS 4053399 ACCRUED PENSION BENEFITS (SHEET METAL) 20703503 ACCRUED POST RETIREMENT HEALTH CARE BENEFITS (SHEET METAL) 14814637 ACCRUED PENSION BENEFITS (TRANSPORTATION DIVISION) 1608522 59205042 X 72419773 1809639 1809639 70610134 0 70610134 60548867 0 60548867 0 60548867 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 YEAR ENDED DECEMBER 31, 2014, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2014, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 FOR THE TWO ORIGINAL ENTITIES (SMWIA AND UTU) AND 2013 FOR THE CONSOLIDATED ENTITY REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THOSE ENTITIES FILED RETURNS. NORTH AMERICA 1 8 PROGRAM SERVICES UNION BUSINESS 2115301 1 8 0 0 1 8 2115301 0 2115301 0 0 0 0 0 0 X X X X 1 1 X 0 0 0 JOSEPH NIGRO GENERAL PRESIDENT 320539 0 0 0 139167 0 52624 0 21528 0 533858 0 0 0 JOSEPH SELLERS JR GENERAL SECRETARY TREASURE 272459 0 0 0 157092 0 46373 0 21528 0 497452 0 0 0 JOHN PREVISICH VICE PRESIDENT 335325 0 0 0 0 0 60359 0 2400 0 398084 0 0 0 DAVID WEIR VICE PRESIDENT 159369 0 0 0 0 0 28686 0 20374 0 208429 0 0 0 JOHN LESNIEWSKI VICE PRESIDENT 211947 0 0 0 0 0 38151 0 2400 0 252498 0 0 0 JOHN R ENGLAND VICE PRESIDENT 177344 0 0 0 0 0 33199 0 2400 0 212943 0 0 0 TROY L JOHNSON VICE PRESIDENT 171951 0 0 0 0 0 30951 0 7792 0 210694 0 0 0 BONNIE L MORR VICE PRESIDENT 165961 0 0 0 0 0 29873 0 2308 0 198142 0 0 0 DOYLE K TURNER VICE PRESIDENT 159006 0 0 0 0 0 28621 0 20738 0 208365 0 0 0 JAMES A STEM JR NATIONAL LEGISLATIVE DIREC 199310 0 0 0 0 0 35876 0 14294 0 249480 0 0 0 JOHN RISCH III ALTERNATE LEGISLATIVE DIRE 184436 0 0 0 0 0 33199 0 2400 0 220035 0 0 0 RICHARD MCCLEES CHIEF OF STAFF 207877 0 0 0 48894 0 37978 0 21528 0 316277 0 0 0 CHRISTOPHER CARLOUGH DIRECTOR OF EDUCATION 175365 0 0 0 44583 0 33751 0 21528 0 275227 0 0 0 JAY POTESTA DIRECTOR OF GOVERNMENTAL A 175365 0 0 0 44040 0 33751 0 21528 0 274684 0 0 0 MARC NORBERG ASSISTANT TO THE GENERAL PRESIDENT 185913 0 0 0 44631 0 35122 0 21528 0 287194 0 0 0 COSTANTINO IANNONE DIRECTOR OF RAILROAD AND S 175365 0 0 0 44715 0 33751 0 21528 0 275359 0 0 0 KEVIN MULCAHY DIRECTOR OF ORGANIZING 175365 0 0 0 44040 0 33751 0 21528 0 274684 0 0 0 JAMES JACKSON DIRECTOR OF CANADIAN AFFAI 187191 0 0 0 0 0 0 0 4812 0 192003 0 0 0 JAMES WHITE DIRECTOR OF ORGANIZING 175365 0 0 0 44040 0 33751 0 21528 0 274684 0 0 0 MICHAEL LAFAVE DIRECTOR OF PRODUCTION 175365 0 0 0 44040 0 33751 0 21528 0 274684 0 0 0 CHARLES MULCAHY DIRECTOR OF JURISDICTION 175365 0 0 0 44345 0 33751 0 21528 0 274989 0 0 0 JAMES A WILLIAMS GENERAL CHAIRMAN - TRANSPO 219400 0 0 0 0 0 39492 0 0 0 258892 0 0 0 STEVEN MAVITY GENERAL CHAIRMAN - TRANSPO 179744 0 0 0 0 0 32354 0 0 0 212098 0 0 0 DIRK SAMPSON GENERAL CHAIRMAN - TRANSPO 179744 0 0 0 0 0 32354 0 0 0 212098 0 0 0 JAMES P JONES STATE LEGISLATIVE DIRECTOR 179627 0 0 0 0 0 32333 0 0 0 211960 0 0 0 KEVIN BRODAR ASSOC GENERAL COUNSEL 201950 0 0 0 0 0 36351 0 7499 0 245800 0 0 0 JEREMY R FERGUSON GENERAL CHAIRMAN - TRANSPO 171919 0 0 0 0 0 30945 0 0 0 202864 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 11 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 -24,809,912. 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 1 SMWIA STAFF RETIREE HEALTH FUND 1750 NEW YORK AVENUE WASHINGTON DC 20006 526909050 RETIREMENT HEALTH FUND DC 501(C)(9) 1 SMW ACCIDENTAL DEATH AND DISMEMBERMENT PLAN 1750 NEW YORK AVENUE WASHINGTON DC 20006 521343750 DEATH BENEFIT FUND DC 501(C)(9) 1 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) 1 SHEET METAL TRANSPORTATION CORP 1750 NEW YORK AVENUE WASHINGTON DC 20006 521685528 TRAVEL AGENCY DC C 52337 23987 1.00000 0 1 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0