INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION (EIN 94-0859420)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-09-06
IRS object ID
202612499349300701
Schema version
2025v4.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-09-06T17:21:52-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUMSMITHBROWNPCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16101 BOLLINGER CANYON RD STE 400AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94583ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN940859420EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL ASSN OF SMART NO 104BusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% MICHAEL NESBITTInCareOfNm
Business Name ControlINTEBusinessNameControlTxt
Phone9253148600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13232 CONSTITUTION DRIVEAddressLine1Txt
CityLIVERMORECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94551ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL NESBITTPersonNm
Person TitleFIN. SEC./TREASURERPersonTitleTxt
Phone9253148600PhoneNum
Signature2026-09-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSEPH M THIERMANNPreparerPersonNm
PTINP01066616PTIN
Phone9252779100PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL NESBITTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13232 CONSTITUTION DRIVEAddressLine1Txt
CityLIVERMORECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94551ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$65,925,916GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.smw104.orgWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1903FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionDEDICATED TO EXTENDING THE BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA.ActivityOrMissionDesc
Voting Members Governing Body19VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee93TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$22,535PYContributionsGrantsAmt
CY Contributions Grants$21,002CYContributionsGrantsAmt
PY Program Service Revenue$36,935,725PYProgramServiceRevenueAmt
CY Program Service Revenue$38,041,990CYProgramServiceRevenueAmt
PY Investment Income$2,237,910PYInvestmentIncomeAmt
CY Investment Income$3,750,549CYInvestmentIncomeAmt
PY Other Revenue$1,072,007PYOtherRevenueAmt
CY Other Revenue$251,553CYOtherRevenueAmt
PY Total Revenue$40,268,177PYTotalRevenueAmt
CY Total Revenue$42,065,094CYTotalRevenueAmt
PY Grants And Similar Paid$666,674PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$457,842CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$21,162,114PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$18,282,539CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$19,835,177PYOtherExpensesAmt
CY Other Expenses$17,081,573CYOtherExpensesAmt
PY Total Expenses$41,663,965PYTotalExpensesAmt
CY Total Expenses$35,821,954CYTotalExpensesAmt
PY Revenues Less Expenses-$1,395,788PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$6,243,140CYRevenuesLessExpensesAmt
Total Assets BOY$102,390,821TotalAssetsBOYAmt
Total Assets EOY$108,409,350TotalAssetsEOYAmt
Total Liabilities BOY$3,585,170TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,360,559TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$98,805,651NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$105,048,791NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionDEDICATED TO EXTENDING THE BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescEXTENDED BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA.Desc
Total Other Prog Srvc Revenue$0TotalOtherProgSrvcRevenueAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyYes (true)PoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (true)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityYes (true)DisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document63IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee93EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members19GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMICHAEL NESBITTPersonNm
Phone9253148600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13232 CONSTITUTION DRIVEAddressLine1Txt
CityLIVERMORECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94551ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (56 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
Richard Werner
President/ business manager45.00.0Yes (X)Yes (X)$321,451$0$169,657
Mike Nesbitt
Secretary/Treasurer45.00.0Yes (X)Yes (X)$273,866$0$161,568
Brian Masters
Assistant Business Manager45.00.0Yes (X)$260,926$0$159,368
Anthony Urbina
BUSINESS REPRESENTATIVE45.00.0Yes (X)$249,025$0$157,345
Matthew Richard
BUSINESS REPRESENTATIVE45.00.0Yes (X)$242,772$0$156,282
Vincent Sugrue
BUSINESS REPRESENTATIVE45.00.0Yes (X)$240,491$0$157,218
Dominic Torreano
BUSINESS REPRESENTATIVE45.00.0Yes (X)$241,173$0$156,010
MICHAEL MARK
ORGANIZER45.00.0$226,235$0$154,047Yes (X)
Casey Van Den Heuvel
BUSINESS REPRESENTATIVE45.00.0Yes (X)$234,785$0$144,524
KEITH SYLVA
BUSINESS REPRESENTATIVE45.00.0Yes (X)$224,806$0$153,228
Thomas Trayer Jr
BUSINESS REPRESENTATIVE45.00.0Yes (X)$233,622$0$144,326
GARY BEERBOWER
BUSINESS REPRESENTATIVE45.00.0Yes (X)$231,947$0$145,215
Josh Vallis
BUSINESS REPRESENTATIVE45.00.0Yes (X)$232,302$0$144,102
Adam Masters
BUSINESS REPRESENTATIVE45.00.0Yes (X)$232,104$0$144,068
David Vincent
ORGANIZER45.00.0$231,388$0$143,947Yes (X)
Christopher Ruch
BUSINESS REPRESENTATIVE45.00.0Yes (X)$222,412$0$152,821
Alicia N Mijares
BUSINESS REPRESENTATIVE45.00.0Yes (X)$222,332$0$152,807
Eric Haynes
BUSINESS REPRESENTATIVE45.00.0Yes (X)$220,972$0$152,576
Jason Hutton
BUSINESS REPRESENTATIVE45.00.0Yes (X)$220,945$0$152,571
Brian Werner
BUSINESS REPRESENTATIVE45.00.0Yes (X)$220,938$0$152,570
Feleti Latu
Asst Bus Manager45.00.0Yes (X)$244,192$0$127,864
Richard Niday
Assistant Business Manager45.00.0Yes (X)$243,130$0$122,512
EDWARD J CIRE
organizer45.00.0$213,378$0$138,805Yes (X)
ADOLFO URENO
ORGANIZER45.00.0$213,001$0$138,741Yes (X)
MATTHEW VALLIS
ORGANIZER45.00.0$206,642$0$117,168Yes (X)
Elizabeth Sutton
BUSINESS REPRESENTATIVE45.00.0Yes (X)$163,690$0$114,370
Robert Kuks
BUSINESS REPRESENTATIVE45.00.0Yes (X)$163,098$0$114,269
JEREMY URES
BUSINESS REPRESENTATIVE45.00.0Yes (X)$162,457$0$113,969
Steven Alarcon
BUSINESS REPRESENTATIVE45.00.0Yes (X)$161,732$0$114,037
Corey Van Rys
BUSINESS REPRESENTATIVE45.00.0Yes (X)$161,677$0$114,028
EMMANUEL ZENDEJAS
EXECUTIVE BOARD3.00.0Yes (X)$27,361$0$0
Keith Garcia
E-BOARD /VICE-PRESIDENT3.00.0Yes (X)$16,439$0$0
BRAD DE YOUNG
EXECUTIVE BOARD3.00.0Yes (X)$12,829$0$0
NATE VENNARUCCI
EXECUTIVE BOARD3.00.0Yes (X)$12,829$0$0
Peter Weston
EXECUTIVE BOARD3.00.0Yes (X)$12,329$0$0
Jesus Huerta
EXECUTIVE BOARD3.00.0Yes (X)$12,329$0$0
Joseph Parra
EXECUTIVE BOARD3.00.0Yes (X)$12,329$0$0
Keith Mansfield
EXECUTIVE BOARD3.00.0Yes (X)$12,329$0$0
Steven Burnett
EXECUTIVE BOARD3.00.0Yes (X)$12,329$0$0
Zach Risley
EXECUTIVE BOARD3.00.0Yes (X)$12,329$0$0
CONNIE RIVERA
EXECUTIVE BOARD3.00.0Yes (X)$12,329$0$0
Jeremy Anderson
TRUSTEE3.00.0Yes (X)$12,329$0$0
Celio Melo
TRUSTEE3.00.0Yes (X)$12,329$0$0
Nathan Jordan
TRUSTEE3.00.0Yes (X)$12,329$0$0
MITCHELL KOCH
EXECUTIVE BOARD3.00.0Yes (X)$8,914$0$0
ERIC PRIEST
EXECUTIVE BOARD3.00.0Yes (X)$8,914$0$0
Ruben Velasquez
EXECUTIVE BOARD3.00.0Yes (X)$8,414$0$0
JOSE CORTEZ
EXECUTIVE BOARD3.00.0Yes (X)$8,414$0$0
Michael Lopez
EXECUTIVE BOARD3.00.0Yes (X)$8,414$0$0
DUSTIN DIETZ
EXECUTIVE BOARD3.00.0Yes (X)$8,101$0$0
RONALD R BOEHM
TRUSTEE3.00.0Yes (X)$8,101$0$0
Steven Catalli
warden /conductor3.00.0Yes (X)$6,165$0$0
joel magdaleno
TRUSTEE - Term. 06/20253.00.0Yes (X)$4,115$0$0
KORTNEY MEYN
TRUSTEE - TERM. 06/20253.00.0Yes (X)$3,658$0$0
Alyson Hansen
TRUSTEE - EFF. 09/20253.00.0Yes (X)$2,866$0$0
Ian Smith
TRUSTEE - EFF. 09/20253.00.0Yes (X)$2,866$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$5,904,835TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$3,699,340TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K30IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ONEMIND SERVICES LLC
11501 DUBLIN BLVD 200DUBLINCA94568COMP. EXPENSE$747,600
RONALD KESSLER
PO BOX 1228TUOLUMNECA95379PROMOTIONS$332,249
WITHUMSMITHBROWN PC
506 CARNEGIE CTR STE 400PRINCETONNE08540ACCOUNTING SERVICES$301,200
ADAMS BROADWELL JOSEPH CARDOZO
601 GATEWAY BLVDSOUTH SAN FRANCISCOCA94080LEGAL SERVICES$246,651
PACIFIC PRINTING
1445 MONTEREY HWYSAN JOSECA95110COMMUNICATIONS$111,152
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt
All Other Contributions$21,002AllOtherContributionsAmt
Total Contributions$21,002TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$37,394,974$37,394,974
ORGANIZING SUBSIDY900099$518,982$518,982
INITIATION, REINSTATEMENT900099$128,034$128,034
FieldValueIRS element (for citing)
Total Program Service Revenue$38,041,990TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,637,112TotalRevenueColumnAmt
Exclusion$2,637,112ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$275,041RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$1,370,226RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$1,095,185RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,095,185TotalRevenueColumnAmt
Exclusion-$1,095,185ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$23,296,037SecuritiesAmt
Other$307,996OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$21,928,208SecuritiesAmt
Other$562,388OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,367,829SecuritiesAmt
Other-$254,392OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,113,437TotalRevenueColumnAmt
Exclusion$1,113,437ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REIMBURSED EXPENSES900099$1,279,817$1,279,817
MISCELLANEOUS RECEIPTS900099$12,665$12,665
SALES OF JACKETS/T-SHIRTS/HAT900099$54,256$54,256
FieldValueIRS element (for citing)
Other Revenue Total$1,346,738OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$42,065,094TotalRevenueColumnAmt
Related Or Exempt Func Income$39,388,728RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,655,364ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$397,743TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$60,099TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$9,406,579TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,150,169TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,855,696TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,105,351TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$764,744TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$654,084TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$335,342TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$71,560TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$388,810TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$745,766TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,620,499TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$520,730TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$666,586TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$90,483TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$4,981,349TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,232,307TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$744,811TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
WAGE EQUALITY REIMBURSEMENT$2,880,509
EVENTS$418,440
REBATES$421,670
MISCELLANEOUS$56,104

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$252,523TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$35,821,954TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,721,876BOYAmt
EOY$8,729,552EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$185,479BOYAmt
EOY$188,962EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$341,750BOYAmt
EOY$439,750EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$41,131,289LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,628,070LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$31,528,552BOYAmt
EOY$28,503,219EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$66,113,965BOYAmt
EOY$70,019,188EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$499,199BOYAmt
EOY$528,679EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$102,390,821BOYAmt
EOY$108,409,350EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$41,000BOYAmt
EOY$46,410EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,544,170BOYAmt
EOY$3,314,149EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,585,170BOYAmt
EOY$3,360,559EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$98,805,651BOYAmt
EOY$105,048,791EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$98,805,651BOYAmt
EOY$105,048,791EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$102,390,821BOYAmt
EOY$108,409,350EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$6,243,140ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Section527 Political Org Section527PoliticalOrgGrp (2 entries)

Business Name Line2OrganizationBusinessName/BusinessNameLine2TxtAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPaid Internal FundsPaidInternalFundsAmtContributions Rcvd DlvrContributionsRcvdDlvrAmt
SMW 104 Political
action committee555 Capitol MallSacramentoCA95814943369996$0$521,172
SMW 104 District 2
Small Contributor3232 CONSTITUTION DRLIVERMORECA94551900048814$0$114,968
FieldValueIRS element (for citing)
Total Grassroots LobbyingTotalGrassrootsLobbyingGrp
Total Direct LobbyingTotalDirectLobbyingGrp
Total Lobbying ExpendTotalLobbyingExpendGrp
Other Exempt Purpose ExpendOtherExemptPurposeExpendGrp
Total Exempt Purpose ExpendTotalExemptPurposeExpendGrp
Lobbying Nontaxable AmountLobbyingNontaxableAmountGrp
Grassroots NontaxableGrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non TxTotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non TxTotLbbyExpendMnsLbbyngNonTxGrp
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I-A, LINE 1:FormAndLineReferenceDesc
ExplanationThe Local sponsors TWO political action committees to support or oppose state and local political candidates. The political action committees are funded by the members of the Local.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
CY Minus3 Yr Endwmt FundCYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt FundCYMinus4YrEndwmtFundGrp

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,208,121OtherCostOrOtherBasisAmt
Book Value$5,208,121BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$21,380,161OtherCostOrOtherBasisAmt
Depreciation$5,287,684DepreciationAmt
Book Value$16,092,477BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$300,000OtherCostOrOtherBasisAmt
Book Value$300,000BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$14,243,007OtherCostOrOtherBasisAmt
Depreciation$7,340,386DepreciationAmt
Book Value$6,902,621BookValueAmt
FieldValueIRS element (for citing)
Other Land BuildingsOtherLandBuildingsGrp
Total Book Value Land Buildings$28,503,219TotalBookValueLandBuildingsAmt
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
EMPLOYEE DEFERRED COMPENSATION$528,679
WITHDRAWAL LIABILITIES$2,785,470
FieldValueIRS element (for citing)
Total Liability$3,314,149TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line Referencepart X, line 2:FormAndLineReferenceDesc
ExplanationTHE LOCAL HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ENTITY AND CONCLUDED THAT, AS OF DECEMBER 31, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (18 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtAddress Line2USAddress/AddressLine2TxtRecipient EINRecipientEINIRC SectionIRCSectionDesc
CALIFORNIA NEIGHBORHOODS FIRST
1127 11TH ST STE 210SACRAMENTOCA95814$75,000Ballot Measure
SMART GENERAL FUND
1750 NEW YORK AVE NWWASHINGTONDC20006$12,500Civic/Charitable6TH FLOOR
WESTERN STATES COUNCIL
1809 S STREETSACRAMENTOCA95811$12,500Donation-Labor870801660501(c)(3)
HEAVY METAL SUMMER EXPERIENCE
66 FULTON STREETREDWOOD CITYCA94062$10,200Donation-Labor881935426501(c)(3)
HEART 911
36 BEACH RDMONMOUTH BCHNJ077501348$10,104Civic/CharitableSTE 8 UNIT 98208583681501(c)(3)
THE ANGELES CLINIC AT CEDARS
8700 BEVERLY BLVDLOS ANGELESCA90048$10,000Civic/Charitable951644600501(c)(3)
SAN FRANCISCO BCTC
825 VAN NESS AVESAN FRANCISCOCA94109$10,000Donation-Labor301941156473501(c)(5)
SF INAUGURAL FUND
312 CLAY STREET 300OAKLANDCA94607$10,000Ballot Measure332041543501(c)(4)
WORKING PARTNERSHIPS USA
2302 ZANKER RDSAN JOSECA951311115$10,000Donation-Labor770387535501(c)(3)
CONTRA COSTA COUNTY BCTC
2727 ALHAMBRA AVEMARTINEZCA94553$8,500Donation-LaborSUITE 5940402664501(c)(5)
ALAMEDA COUNTY SPECIAL EVENTS
4200 PARK BLVD 128OAKLANDCA94602$8,000Donation-Labor
CHRISTMAS IN THE PARK
1120 BIRD AVE UNIT FSAN JOSECA95122$7,500Civic/Charitable234770046955501(c)(3)
SAN MATEO COUNTY CENTRAL LABOR COUNCIL
1153 CHESS DR 200FOSTER CITYCA94404$7,500Donation-Labor940376370501(C)(5)
SAN JOSE NEWS BUREAU
1900 CAMDEN AVE 1SAN JOSECA95124$7,500Civic/Charitable625355128501(c)(3)
SACRAMENTO SIERRA BCTC
1600 SACRAMENTO INNSACRAMENTOCA95815$6,500Donation-LaborWAY STE 132940825580501(c)(3)
NAPA-SOLANO BCTC
2540 N WATNEY WAYFAIRFIELDCA94533$6,000Donation-Labor941000835501(c)(5)
SMART SCHOLARSHIP FOUNDATION
1750 NEW YORK AVE NWWASHINGTONDC20006$6,000Civic/Charitable521473935501(c)(3)
STUDENTS FOR CLIENT ACTION
2102 ALMADEN RDSAN JOSECA95125$5,500Donation-Labor264631670501(c)(3)
FieldValueIRS element (for citing)
Total501c3 Org10Total501c3OrgCnt
Total Other Org8TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeHARDSHIP ASSISTANCEGrantTypeTxt
Recipient16RecipientCnt
Cash Grant$60,099CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 1:THE LOCAL'S EXECUTIVE BOARD REVIEWS THE PURPOSE AND MISSION OF THE POTENTIAL CONTRIBUTION RECIPIENTS PRIOR TO PAYMENT OF CONTRIBUTIONS TO VARIOUS DOMESTIC ORGANIZATIONS, TO SUPPORT THEIR CIVIC AND CHARITABLE PROGRAMS. THE LOCAL ALSO HAS AN ISSUES POLITICAL ACTION COMMITTEE FUND DESIGNATED TO SUPPORT OR OPPOSE ISSUES, MEASURES AND PROPOSITIONS (NOT USED FOR POLITICAL CANDIDATES) AND THE EXECUTIVE BOARD REVIEWS THE RECIPIENTS PRIOR TO THE PAYMENT AND APPROVES THE CONTRIBUTIONS.
PART I, LINE 2:THE LOCAL'S EXECUTIVE BOARD REVIEWS THE PURPOSE OF THE POTENTIAL CONTRIBUTION RECIPIENTS PRIOR TO PAYMENT OF CONTRIBUTIONS TO VARIOUS DOMESTIC INDIVIDUALS, TO SUPPORT THEIR CIVIC AND CHARITABLE PROGRAMS. THE LOCAL ALSO HAS A HARDSHIP FUND DESIGNATED TO ASSIST MEMBERS IN HARDSHIP, THE CONTRIBUTION RECIPIENTS OF WHICH ARE REVIEWED BY THE LOCAL'S HARDSHIP FUND COMMITTEE. THE APPLICANTS PROVIDE DOCUMENTATION FOR THEIR HARDSHIP APPLICATION AND THE LOCAL'S FINANCIAL SECRETARY TREASURER APPROVES THE AWARDS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (30 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Richard Werner
President/ business manager$319,370$0$0$0$2,081$0$141,480$0$28,177$0$491,108$0$0$0
Mike Nesbitt
Secretary/Treasurer$269,243$0$0$0$4,623$0$133,391$0$28,177$0$435,434$0$0$0
Brian Masters
Assistant Business Manager$259,219$0$0$0$1,707$0$131,191$0$28,177$0$420,294$0$0$0
Anthony Urbina
BUSINESS REPRESENTATIVE$246,236$0$0$0$2,789$0$129,168$0$28,177$0$406,370$0$0$0
Feleti Latu
Asst Bus Manager$240,967$0$0$0$3,225$0$100,002$0$27,862$0$372,056$0$0$0
Matthew Richard
BUSINESS REPRESENTATIVE$240,306$0$0$0$2,466$0$128,105$0$28,177$0$399,054$0$0$0
Dominic Torreano
BUSINESS REPRESENTATIVE$239,445$0$0$0$1,728$0$127,833$0$28,177$0$397,183$0$0$0
Vincent Sugrue
BUSINESS REPRESENTATIVE$239,161$0$0$0$1,330$0$129,041$0$28,177$0$397,709$0$0$0
Richard Niday
Assistant Business Manager$238,939$0$0$0$4,191$0$99,218$0$23,294$0$365,642$0$0$0
Casey Van Den Heuvel
BUSINESS REPRESENTATIVE$229,515$0$0$0$5,270$0$116,347$0$28,177$0$379,309$0$0$0
Thomas Trayer Jr
BUSINESS REPRESENTATIVE$229,515$0$0$0$4,107$0$116,149$0$28,177$0$377,948$0$0$0
Josh Vallis
BUSINESS REPRESENTATIVE$229,515$0$0$0$2,787$0$115,925$0$28,177$0$376,404$0$0$0
Adam Masters
BUSINESS REPRESENTATIVE$229,515$0$0$0$2,589$0$115,891$0$28,177$0$376,172$0$0$0
GARY BEERBOWER
BUSINESS REPRESENTATIVE$229,515$0$0$0$2,432$0$117,036$0$28,179$0$377,162$0$0$0
David Vincent
ORGANIZER$229,515$0$0$0$1,873$0$115,770$0$28,177$0$375,335$0$0$0
MICHAEL MARK
ORGANIZER$219,115$0$0$0$7,120$0$125,870$0$28,177$0$380,282$0$0$0
KEITH SYLVA
BUSINESS REPRESENTATIVE$219,115$0$0$0$5,691$0$125,051$0$28,177$0$378,034$0$0$0
Christopher Ruch
BUSINESS REPRESENTATIVE$219,115$0$0$0$3,297$0$124,644$0$28,177$0$375,233$0$0$0
Alicia N Mijares
BUSINESS REPRESENTATIVE$219,115$0$0$0$3,217$0$124,630$0$28,177$0$375,139$0$0$0
Eric Haynes
BUSINESS REPRESENTATIVE$219,115$0$0$0$1,857$0$124,399$0$28,177$0$373,548$0$0$0
Jason Hutton
BUSINESS REPRESENTATIVE$219,115$0$0$0$1,830$0$124,394$0$28,177$0$373,516$0$0$0
Brian Werner
BUSINESS REPRESENTATIVE$219,115$0$0$0$1,823$0$124,393$0$28,177$0$373,508$0$0$0
EDWARD J CIRE
organizer$211,548$0$0$0$1,830$0$110,628$0$28,177$0$352,183$0$0$0
ADOLFO URENO
ORGANIZER$211,548$0$0$0$1,453$0$110,564$0$28,177$0$351,742$0$0$0
MATTHEW VALLIS
ORGANIZER$204,059$0$0$0$2,583$0$114,643$0$2,525$0$323,810$0$0$0
JEREMY URES
BUSINESS REPRESENTATIVE$161,386$0$0$0$1,071$0$86,107$0$27,862$0$276,426$0$0$0
Elizabeth Sutton
BUSINESS REPRESENTATIVE$160,261$0$0$0$3,429$0$86,508$0$27,862$0$278,060$0$0$0
Robert Kuks
BUSINESS REPRESENTATIVE$160,261$0$0$0$2,837$0$86,407$0$27,862$0$277,367$0$0$0
Steven Alarcon
BUSINESS REPRESENTATIVE$160,261$0$0$0$1,471$0$86,175$0$27,862$0$275,769$0$0$0
Corey Van Rys
BUSINESS REPRESENTATIVE$160,261$0$0$0$1,416$0$86,166$0$27,862$0$275,705$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonMATTHEW VALLISPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionOfficer's Family MemberRelationshipDescriptionTxt
Transaction$323,810TransactionAmt
TransactionCOMPENSATIONTransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2:BRIAN WERNER AND RICK WERNER HAVE FAMILY RELATIONSHIPS. ADAM MASTERS AND BRIAN MASTERS HAVE FAMILY RELATIONSHIPS.
FORM 990, PART VI, SECTION A, LINE 6:ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. WITHDRAWAL CARD MEMBERS ARE THOSE MEMBERS NOT WORKING IN THE INDUSTRY AND ARE NOT ELIGIBLE TO VOTE. MILITARY MEMBERS ARE THOSE ACTIVELY REPORTING FOR MILITARY ASSIGNMENT AND ARE NOT ELIGIBLE TO VOTE.
FORM 990, PART VI, SECTION A, LINE 7A:THE ORGANIZATION HAS AN EXECUTIVE BOARD. ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS ELECT MEMBERS OF THE EXECUTIVE BOARD. IN ORDER TO BE ELIGIBLE TO VOTE, THE MEMBER MUST BE IN GOOD STANDING WITH THE LOCAL AND MUST BE AN ACTIVE OR RETIRED SHEET METAL WORKER.
FORM 990, PART VI, SECTION A, LINE 7B:ALL ITEMS APPROVED BY THE EXECUTIVE BOARD MUST ALSO BE APPROVED BY THE MEMBERSHIP DURING THE MONTHLY MEMBERSHIP MEETINGS. ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS MUST BE IN GOOD STANDING WITH THE LOCAL IN ORDER TO APPROVE SUCH ITEMS.
FORM 990, PART VI, SECTION A, LINE 8B:THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD.
FORM 990, PART VI, SECTION B, LINE 11B:THE EXECUTIVE BOARD MEMBERS REVIEW THE FORM 990 PRIOR TO FILING THE FORM, WHICH IS MADE AVAILABLE DURING THE MONTHLY MEETING.
FORM 990, PART VI, SECTION B, LINE 12C:THE CONFLICT-OF-INTEREST POLICY APPLIES TO ALL OFFICERS AND BOARD MEMBERS OF THE UNION AS WELL TO ALL EMPLOYEES WHO EXERCISE AUTHORITY OVER THE AFFAIRS OF THE UNION. AT LEAST ANNUALLY, OFFICERS AND BOARD MEMBERS MUST DISCLOSE IN WRITING ANY RELATIONSHIPS OR INTERESTS THAT COULD GIVE RISE TO A CONFLICT. SHOULD A CONFLICT OF INTEREST EXIST, SUCH MATTER IS REVIEWED AND DELIBERATED BY THE GOVERNING BOARD (WITHOUT THE INPUT OR PARTICIPATION OF THE CONFLICTED INDIVIDUAL).
FORM 990, PART VI, SECTION B, LINE 15:THE EXECUTIVE BOARD AND MEMBERSHIP REVIEWS AND APPROVES COMPENSATION FOR ALL FULL TIME OFFICERS BASED ON AN APPROVED % OF THE INDUSTRY WAGE AND FRINGE SCHEDULES. THE WAGE AND FRINGE SCHEDULES EFFECTIVE JUNE 2024 TO JUNE 2025 WERE APPROVED BY THE MEMBERSHIP.
FORM 990, PART VI, SECTION C, LINE 19:UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL INFORMATION AVAILABLE TO THE ORGANIZATION'S MEMBERS.
FORM 990, PART XII, LINE 1:THE ORGANIZATION USES MODIFIED CASH BASIS METHOD OF ACCOUNTING TO PREPARE THE FORM 990.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION HAS AN EXECUTIVE BOARD THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
SMW 104 PROPERTY HOLDINGS LLC
605 ELLIS STREET SUITE 200MOUNTAIN VIEWCA94043842890657Hold PropertyCA$176,422$12,705,529Local #104
SMW 104 Property HLDGS - Manteca I LLC
3232 CONSTITUTION DRIVELIVERMORECA94551384136507Hold PropertyCA$10,198$1,206,799Local #104
SMW 104 Property HLDGS - Sacramento LLC
3232 CONSTITUTION DRIVELIVERMORECA94551320619328Hold PropertyCA$26,907$1,777,300Local #104
SMW 104 Property HOLDINGS - Ventura LLC
3232 CONSTITUTION DRIVELIVERMORECA94551384137347Hold PropertyCA$30,911$827,138Local #104
SMW 104 PROPERTY HOLDINGS - SF LLC
3232 CONSTITUTION DRIVELIVERMORECA94551320618191Hold PropertyCA$30,603$4,994,486Local #104

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
SMW 104 Political Action Committee
555 Capitol MallSacramentoCA95814943369996PACCA527N/ALocal #104false
SMW 104 DISTRICT 2 SMALL CONTRIBUTOR COM
3232 CONSTITUTION DRIVELIVERMORECA94551900048814PACCA527N/ALocal #104false
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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