SHEET METAL LOCAL NO 25 NEW JERSEY WELFARE FUND: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: SHEET METAL LOCAL NO 25 NEW JERSEY WELFARE FUND (EIN 22-2586287)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-09-30
IRS object ID: 201442739349300979
Schema version: 2013v3.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-09-30T15:43:50-07:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SACCO MANFRE CPA PLLC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	84 Business Park Dr Suite 206	AddressLine1
City	Armonk	City
State	NY	State
ZIP Code	10504	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	222586287	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SHEET METAL WORKERS LOCAL UNION NO 25	BusinessNameLine1
Business Name Line2	NEW JERSEY WELFARE FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Business Name Control	SHEE	BusinessNameControlTxt
Phone	2015070330	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	440 BARELL AVENUE	AddressLine1
City	CARLSTADT	City
State	NJ	State
ZIP Code	07072	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSEPH DEMARK JR	PersonNm
Person Title	Trustee	PersonTitleTxt
Signature	2014-09-30	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Joseph E Manfre	PreparerPersonNm
PTIN	P00364785	PTIN
Phone	9142736270	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$13,120,540	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1985	FormationYr
Legal Domicile State	NJ	LegalDomicileStateCd
Activity Or Mission	SEE PAGE 2 FOR ORGANIZATION'S MISSION STATEMENT	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	14	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$8,195,576	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,571,123	CYProgramServiceRevenueAmt
PY Investment Income	$533,927	PYInvestmentIncomeAmt
CY Investment Income	$172,444	CYInvestmentIncomeAmt
PY Other Revenue	$16,331	PYOtherRevenueAmt
CY Other Revenue	$11,832	CYOtherRevenueAmt
PY Total Revenue	$8,745,834	PYTotalRevenueAmt
CY Total Revenue	$8,755,399	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$8,744,192	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$9,101,777	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$378,274	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$393,871	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$433,018	PYOtherExpensesAmt
CY Other Expenses	$363,265	CYOtherExpensesAmt
PY Total Expenses	$9,555,484	PYTotalExpensesAmt
CY Total Expenses	$9,858,913	CYTotalExpensesAmt
PY Revenues Less Expenses	-$809,650	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,103,514	CYRevenuesLessExpensesAmt
Total Assets BOY	$20,526,734	TotalAssetsBOYAmt
Total Assets EOY	$20,047,109	TotalAssetsEOYAmt
Total Liabilities BOY	$768,133	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$805,995	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$19,758,601	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$19,241,114	NetAssetsOrFundBalancesEOYAmt
Mission	THE FUND PROVIDES HOSPITAL, SURGICAL, MAJOR MEDICAL, DENTAL, PRESCRIPTION DRUG, VISION, LIFE INSURANCE AND OTHER BENEFITS TO ITS MEMBERS AND THEIR ELIGIBLE DEPENDENTS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE FUND PROVIDES HOSPITAL, SURGICAL, MAJOR MEDICAL, DENTAL, PRESCRIPTION DRUG, VISION, LIFE INSURANCE AND OTHER BENEFITS TO ITS MEMBERS AND THEIR ELIGIBLE DEPENDENTS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	14	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Form990 T Filed	false	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BOARD OF TRUSTEES	PersonNm
Phone	2015070330	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	440 BARELL AVENUE	AddressLine1
City	CARLSTADT	City
State	NJ	State
ZIP Code	07072	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JOSEPH DEMARK JR
Trustee	5.00	0.00	Yes (X)	$0	$0	$0
CRAIG HOFFMANN
Trustee	5.00	0.00	Yes (X)	$0	$0	$0
FRANK CREEGAN
Trustee	5.00	0.00	Yes (X)	$0	$0	$0
WILLIAM DEVITO
Trustee	5.00	0.00	Yes (X)	$0	$0	$0
MARK MIHAL
Trustee	5.00	0.00	Yes (X)	$0	$0	$0
LORI ESHENAUR
Trustee	5.00	0.00	Yes (X)	$0	$0	$0
KARLEEN O' NEILL
ADMINISTRATOR/ CONTROLLER	50.00	0.00		$119,881	$0	$56,479	Yes (X)
VIRGINIA OLSEN
OFFICE CLERK	35.00	0.00		$51,915	$0	$47,235		Yes (X)
STEFANINA GENTILE
OFFICE CLERK	35.00	0.00		$58,485	$0	$45,078		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$230,281	TotalReportableCompFromOrgAmt
Total Other Compensation	$148,792	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
CIGNA HEALTHCARE
5082 COLLECTION CENTER DRIVE	CHICAGO	IL	606930050	TPA & INSUR PROVIDER	$286,620
THE UNION LABOR LIFE INSURANCE COMPANY
3850 PAYSPHERE CIRCLE	CHICAGO	IL	60674	LIFE/ADD INSUR PREMS	$257,850
GERBER LIFE INSURANCE COMPANY
200 CUMMINGS CENTER	BEVERLY	MA	01915	STOP LOSS INSUR.	$150,829

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
COBRA	$79,756	$79,756
EMPLOYER CONTRIBUTIONS	$7,850,878	$7,850,878
RETIREES	$453,020	$453,020
SASMI	$187,469	$187,469

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,571,123	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$182,393	TotalRevenueColumnAmt
Exclusion	$182,393	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$4,355,192	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$4,365,141	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$9,949	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$9,949	TotalRevenueColumnAmt
Exclusion	-$9,949	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Total Revenue Column	$11,832	TotalRevenueColumnAmt
Exclusion	$11,832	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$11,832	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,755,399	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,571,123	RelatedOrExemptFuncIncomeAmt
Exclusion	$184,276	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$9,101,777	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$119,881	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$110,400	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$39,307	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$109,485	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$14,798	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$14,816	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$35,474	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$21,631	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,418	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$14,938	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$9,629	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$15,156	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$19,356	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
THIRD PARTY ADMINISTRATOR	$286,620
ACTUARY FEES	$77,598
COMPUTER PROCESSING SER	$18,818
TELEPHONE	$1,719

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	-$165,908	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,858,913	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$129,008	BOYAmt
EOY	$133,643	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$14,117,494	BOYAmt
EOY	$7,649,495	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$846,417	BOYAmt
EOY	$702,114	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$297,350	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$206,183	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$106,323	BOYAmt
EOY	$91,167	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$4,365,141	BOYAmt
EOY	$5,599,246	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$4,992,811	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$962,351	BOYAmt
EOY	$878,633	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$20,526,734	BOYAmt
EOY	$20,047,109	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$62,640	BOYAmt
EOY	$61,008	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$705,493	BOYAmt
EOY	$744,987	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$768,133	BOYAmt
EOY	$805,995	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$19,758,601	BOYAmt
EOY	$19,241,114	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$19,758,601	BOYAmt
EOY	$19,241,114	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,526,734	BOYAmt
EOY	$20,047,109	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,103,514	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$586,027	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$97,693	OtherCostOrOtherBasisAmt
Depreciation	$26,051	DepreciationAmt
Book Value	$71,642	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$156,577	OtherCostOrOtherBasisAmt
Depreciation	$154,269	DepreciationAmt
Book Value	$2,308	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$43,080	OtherCostOrOtherBasisAmt
Depreciation	$25,863	DepreciationAmt
Book Value	$17,217	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$91,167	TotalBookValueLandBuildingsAmt
Total Book Value Securities	$4,992,811	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CLAIMS INCURRED BUT NOT REPORTED	$609,742
CLAIMS PAYABLE	$135,245

Field	Value	IRS element (for citing)
Total Liability	$744,987	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$9,380,262	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$646,494	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$646,494	RevenueNotReportedAmt
Revenue Subtotal	$8,733,768	RevenueSubtotalAmt
Investment Expenses Not Incld	$21,631	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$21,631	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$8,755,399	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,797,788	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$9,797,788	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$21,631	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$39,494	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$61,125	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,858,913	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S	FormAndLineReferenceDesc
Explanation	CHANGE IN IBNR & CLAIMS PAYABLE $39494	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	KARLEEN O' NEILL	PersonNm
Title	ADMINISTRATOR/ CONTROLLER	TitleTxt
Base Compensation Filing Org	$119,881	BaseCompensationFilingOrgAmt
Nontaxable Benefits Filing Org	$56,479	NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org	$176,360	TotalCompensationFilingOrgAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
VIRGINA OLSEN
NIECE	$51,915	SALARY AS OFFICE CLE	false
VIRGINIA OLSEN
NIECE	$47,235	FRINGE BENEFITS AS O	false

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review Process	THE FORM 990 WAS PROVIDED TO THE PLAN ADMINISTRATOR, WHO THEN REVIEWS THE FORM 990 WITH THE BOARD OF TRUSTEES OF THE FUND BEFORE IT IS FILED WITH THE IRS.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	THE BOARD OF TRUSTEES ANNUALLY REVIEWS COMPENSATION OF ALL FUND EMPLOYEES AND DETERMINES WHAT LEVEL OF COMPENSATION IS APPROPRIATE FOR THEM GIVEN CURRENT CONTRACTUAL AND MARKET CONDITIONS.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	THE FUND MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ONCE A REQUEST IS MADE, THE MANAGEMENT OF THE FUND ARRANGES A MUTUALLY CONVENIENT MEETING TO REVIEW ALL REQUESTED INFORMATION TO THE REQUESTED PARTIES SATISFACTION.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd
SMW FUNDS SERVICE FACILITY INC
440 BARELL AVENUE	CARLSTADT	NJ	07072	RENT INCOME/ PAYS EXP OF PROPERTY OWNED	NJ	501 (C) (2)	N/A	false
SMW LOCAL UNION NO 25 NJ ANNUITY FUND
440 BARELL AVENUE	CARLSTADT	NJ	07072	DEFINED CONTRIBUTION PENSION PLANS	NJ	501 (A)	N/A	false
SMW LOCAL UNION NO 25 VACATION FUND
440 BARELL AVENUE	CARLSTADT	NJ	07072	PROVIDES VACATION BENEFITS TO MEMBERS	NJ	501C (9)	N/A	false

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (72 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd
ALCO SHEET METAL
51 CHESTER STREET	CLIFTON	NJ	07011	NJ	N/A	false
ALLIANCE INDUSTRIES LLC
14 PARK DRIVE	FRANKLIN	NJ	07416	NJ	N/A	false
BENMAR CONDITIONAIRE
65 CLIFTON BLVD PO BOX 445	CLIFTON	NJ	07015	NJ	N/A	false
BIG B CONTRACTORS
701 1 OLD SHORE ROAD	FORKED RIVER	NJ	08731	NJ	N/A	false
BONLAND INDUSTRIES
PO BOX 200	WAYNE	NJ	07470	NJ	N/A	false
BROTHERS SHEET METAL
15 GRANDVIEW DRIVE	NEWTON	NJ	07860	NJ	N/A	false
BURKE METALS INC
1804 APPLETON WAY	WHIPPANY	NJ	07981	NJ	N/A	false
CAMBRIDGE SHEET METAL
41 S JEFFERSON ROAD	WHIPPANY	NJ	07981	NJ	N/A	false
CAPITAL HARDWARE SUPPLY
10 RAILROAD AVENUE	CLOSTER	NJ	07624	NJ	N/A	false
CROWN SHEET METAL
367-369 SIP AVENUE	JERSEY CITY	NJ	07307	NJ	N/A	false
D&M SHEET METAL
430 CENTRAL AVENUE	EAST RUTHERFORD	NJ	07073	NJ	N/A	false
DYNAMIC BALANCING
93 DRS JAMES PARKER BLVD	RED BANK	NJ	07701	NJ	N/A	false
EAI INC
50 PRESCOTT STREET	JERSEY CITY	NJ	07304	NJ	N/A	false
EAST COAST KITCHEN INSTALLATIONS
2 ROBERT AVENUE	HOWELL	NJ	07731	NJ	N/A	false
EFFECTIVE AIR BALANCING
PO BOX 128	TOTOWA	NJ	07512	NJ	N/A	false
EMPIRE TESTING & BALANCING
PO BOX 795	MAHWAH	NJ	07430	NJ	N/A	false
ENVIRONMENTAL CLIMATE CONTROL
51 PATTERSON AVENUE	WALLINGTON	NJ	07057	NJ	N/A	false
F&G MECHANICAL
348 NEW COUNTY ROAD	SECAUCUS	NJ	07094	NJ	N/A	false
FLOW MASTERS
602 ROUTE 9	WEST CREEK	NJ	08092	NJ	N/A	false
FRAMAN MECHANICAL
259 NEW BRUNSWICK AVE	FORDS	NJ	08863	NJ	N/A	false
GMC SHEET METAL LLC
555 GOFFLE ROAD STE 220	RIDGEWOOD	NJ	07450	NJ	N/A	false
HAENSSLER SHEET METAL
592 HAWTHORNE AVENUE	NEWARK	NJ	07112	NJ	N/A	false
HALO SHEET METAL
140 LEHIGH AVENUE	LAKEWOOD	NJ	08701	NJ	N/A	false
HUTCHEON & SIMON
140 ATLANTIC STREET	HACKENSACK	NJ	07601	NJ	N/A	false
INDEPENDENT SHEET METAL
PO BOX 649	HAWTHORNE	NJ	07506	NJ	N/A	false
JANSON ASSOCIATES
130 MOZART STREET	E RUTHERFORD	NJ	07073	NJ	N/A	false
KF MECHANICAL
28 WOODCREST ROAD	WHIPPANY	NJ	07981	NJ	N/A	false
KAGEN CUSTOM KITCHENS
400 VALENTIN STREET UNIT A	HACKETTSTOWN	NJ	07840	NJ	N/A	false
KLM MECHANICAL CONSTRUCTION
109 WEST SHORE ROAD	DUMONT	NJ	07628	NJ	N/A	false
M TUCKER INC
1200 MADISON AVENUE	PATERSON	NJ	07503	NJ	N/A	false
MAX GURTMAN & SONS
PO BOX 1849	CLIFTON	NJ	07015	NJ	N/A	false
MILLAR SHEET METAL CO
39 RIZZOLO ROAD	KEARNY	NJ	07032	NJ	N/A	false
NEWARK PUBLIC SCHOOLS
2 CEDAR STREET	NEWARK	NJ	07102	NJ	N/A	false
NORTHEAST SHEET METAL
870 WARWICK TURNPIKE	HEWITT	NJ	07421	NJ	N/A	false
ONEILL SHEET METAL
1045 MACOPIN ROAD	WEST MILFORD	NJ	07480	NJ	N/A	false
PAR SHEET METAL
220 WEST 1ST AVENUE	ROSELLE	NJ	07203	NJ	N/A	false
PRECISION AIR BALANCING INC
396 US HIGHWAY 206 SOUTH	NEWTON	NJ	07860	NJ	N/A	false
SANDERS ROOFING CO INC
965 BALL AVENUE ROUTE 22	UNION	NJ	07083	NJ	N/A	false
SENSIBLE SHEET METAL INC
117 LINCOLN AVENUE	CLIFTON	NJ	07011	NJ	N/A	false
SMWL25 NJ EDUCATION FUND
440 BARELL AVENUE	CARLSTADT	NJ	07072	NJ	N/A	false
SMWL25 NJ UNION
440 BARELL AVENUE	CARLSTADT	NJ	07072	NJ	N/A	false
SMWL25 WELFARE FUND
440 BARELL AVENUE	CARLSTADT	NJ	07072	NJ	N/A	false
SORDONI SKANSKA CONSTRUCTION
1633 LITTLETON ROAD	PARSIPPANY	NJ	07054	NJ	N/A	false
TECHNICAL AIRFLOW INC
PO BOX 25 75 ROUTE 23 SOUTH	HAMBURG	NJ	07419	NJ	N/A	false
TIMBIL MECHANICAL INC
68 FANNY ROd	BOONTON	NJ	07005	NJ	N/A	false
TLC INSTALLATIONS LLC
702 SOUTH AVENUE WEST	WESTFIELD	NJ	07090	NJ	N/A	false
ULTIMATE COMFORT CONTROL
2 KIEL AVENUE	KINNELON	NJ	07405	NJ	N/A	false
WUN-CALL INC
PO BOX 3001	NEWTON	NJ	07860	NJ	N/A	false
AIR BALANCING ENGINEERS
PO BOX 311	BEWWICK	PA	18603	PA	N/A	false
AIR & SPECIALTIES
26 SHEFFIELD AVENUE	MOUNTANSIDE	NJ	07092	NJ	N/A	false
AIR POWER
ONE OAK ROAD	FAIRFIELD	NJ	07004	NJ	N/A	false
AIRSIDE INC
246 BRIGHTON ROAD	ANDOVER	NJ	07821	NJ	N/A	false
BENCO INC
16 CAPTAIN ROAD PO BOX 866	PINE BROOK	NJ	07058	NJ	N/A	false
GP SYSTEMS INC
PO BOX 371	POMPTON LAKES	NJ	07442	NJ	N/A	false
SASMI TRUST FUND
8403 ARLINGTON BLVD SUITE 310	FAIRFAX	VA	22031	VA	N/A	false
A TO Z MECHANICAL
309 UNION AVENUE	WOODRIDGE	NJ	07075	NJ	N/A	false
CHUTES ENTERPRISES
1101 WESTWOOD AVENUE	STATEN ISLAND	NY	10313	NJ	N/A	false
CUSTOM EXTERIOR SYSTEMS
12 ORANGE TURNPIKE	SLOATSBURG	NY	10974	NY	N/A	false
ENVIRONAMICS INCORPORATED
1401 FREEDOM DRIVE	CHARLOTTE	NC	28208	NC	N/A	false
J&M AIR INC
189 SOUTH BRIDGE STREET	SOMERVILLE	NJ	08876	NJ	N/A	false
JENNINGS KITCHEN SPECIALIST
PO BOX 270	BOWDON JUNCTION	GA	30109	GA	N/A	false
KING INDUSTRIES
PO BOX 16608	CHATTANOOGA	TN	37416	TN	N/A	false
LS MECHANICAL
51 LAFAYETTE STREET	CARTERET	NJ	07008	NJ	N/A	false
NOMAD INSTALLATIONS
14 BARKERS MILL ROAD	HACKETTSTOWN	NJ	07480	NJ	N/A	false
PIANO ROOFING COMPANY
75 VOOHIS LANE	HACKENSACK	NJ	07601	NJ	N/A	false
PLESCIA ROOFING INC
447 NEW MILFORD AVENUE	ORADELL	NJ	07649	NJ	N/A	false
REGAL ROOFING
523 GRACE AVENUE	NORTHVALE	NJ	07647	NJ	N/A	false
RICHARD SHEET METAL
140 ATLANTIC STREET	HACKENSACK	NJ	07601	NJ	N/A	false
SUSSEX MORRIS WARREN SM
PO BOX 553	SPARTA	NJ	07871	NJ	N/A	false
WBE SHEET METAL
230 MANIDA STREET	BRONX	NY	10474	NY	N/A	false
CELTIC SHEET METAL
100 BRENNER DRIVE	CONGERS	NY	10990	NY	N/A	false
CHRIS ANDERSON ROOFING
575 SAYRE AVENUE	PERTH AMBOY	NJ	08861	NJ	N/A	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (true)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (true)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	Yes (true)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (8 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
SMW FUNDS SERVICE FACILITY INC
k	$19,853	LEASE
SMW FUNDS SERVICE FACILITY INC
o	$7,323	ALLOCATED COST
SMW FUNDS SERVICE FACILITY INC
q	$3,281	ALLOCATED COST
SMW FUNDS SERVICE FACILITY INC
s	$29,796	MORTGAGE PYMTS
SMW LOCAL UNION NO 25 NJ ANNUITY FUND
o	$62,271	ALLOCATED COST
SMW LOCAL UNION NO 25 NJ ANNUITY FUND
q	$230,805	ALLOCATED COST
SMW LOCAL UNION NO 25 VACATION FUND
o	$9,063	ALLOCATED COST
SMW LOCAL UNION NO 25 VACATION FUND
q	$25,672	ALLOCATED COST