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EXPENSE 747600 RONALD KESSLER PO BOX 1228 TUOLUMNE CA 95379 PROMOTIONS 332249 WITHUMSMITHBROWN PC 506 CARNEGIE CTR STE 400 PRINCETON NE 08540 ACCOUNTING SERVICES 301200 ADAMS BROADWELL JOSEPH CARDOZO 601 GATEWAY BLVD SOUTH SAN FRANCISCO CA 94080 LEGAL SERVICES 246651 PACIFIC PRINTING 1445 MONTEREY HWY SAN JOSE CA 95110 COMMUNICATIONS 111152 6 21002 21002 MEMBERSHIP DUES 900099 37394974 37394974 ORGANIZING SUBSIDY 900099 518982 518982 INITIATION, REINSTATEMENT 900099 128034 128034 38041990 2637112 2637112 0 0 275041 1370226 -1095185 0 -1095185 -1095185 23296037 307996 21928208 562388 1367829 -254392 1113437 1113437 0 0 0 0 0 0 0 0 0 REIMBURSED EXPENSES 900099 1279817 1279817 MISCELLANEOUS RECEIPTS 900099 12665 12665 SALES OF JACKETS/T-SHIRTS/HAT 900099 54256 54256 1346738 42065094 39388728 0 2655364 397743 60099 0 0 9406579 0 5150169 1855696 1105351 764744 0 654084 335342 0 0 71560 0 388810 745766 1620499 0 520730 666586 0 0 90483 4981349 2232307 744811 WAGE EQUALITY REIMBURSEMENT 2880509 EVENTS 418440 REBATES 421670 MISCELLANEOUS 56104 252523 35821954 0 0 0 3721876 8729552 185479 188962 0 0 0 0 0 0 0 0 341750 439750 0 0 0 0 41131289 12628070 31528552 28503219 66113965 70019188 0 0 0 0 0 0 499199 528679 102390821 108409350 41000 46410 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3544170 3314149 3585170 3360559 X 98805651 105048791 0 0 98805651 105048791 102390821 108409350 6243140 X X false true X true false SMW 104 Political action committee 555 Capitol Mall Sacramento CA 95814 943369996 0 521172 SMW 104 District 2 Small Contributor 3232 CONSTITUTION DR LIVERMORE CA 94551 900048814 0 114968 true false false PART I-A, LINE 1: The 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. 5208121 5208121 21380161 5287684 16092477 300000 300000 14243007 7340386 6902621 28503219 0 EMPLOYEE DEFERRED COMPENSATION 528679 WITHDRAWAL LIABILITIES 2785470 3314149 X part X, line 2: THE 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. true CALIFORNIA NEIGHBORHOODS FIRST 1127 11TH ST STE 210 SACRAMENTO CA 95814 75000 Ballot Measure SMART GENERAL FUND 1750 NEW YORK AVE NW 6TH FLOOR WASHINGTON DC 20006 12500 Civic/Charitable WESTERN STATES COUNCIL 1809 S STREET SACRAMENTO CA 95811 870801660 501(c)(3) 12500 Donation-Labor HEAVY METAL SUMMER EXPERIENCE 66 FULTON STREET REDWOOD CITY CA 94062 881935426 501(c)(3) 10200 Donation-Labor HEART 911 36 BEACH RD STE 8 UNIT 98 MONMOUTH BCH NJ 077501348 208583681 501(c)(3) 10104 Civic/Charitable THE ANGELES CLINIC AT CEDARS 8700 BEVERLY BLVD LOS ANGELES CA 90048 951644600 501(c)(3) 10000 Civic/Charitable SAN FRANCISCO BCTC 825 VAN NESS AVE 301 SAN FRANCISCO CA 94109 941156473 501(c)(5) 10000 Donation-Labor SF INAUGURAL FUND 312 CLAY STREET 300 OAKLAND CA 94607 332041543 501(c)(4) 10000 Ballot Measure WORKING PARTNERSHIPS USA 2302 ZANKER RD SAN JOSE CA 951311115 770387535 501(c)(3) 10000 Donation-Labor CONTRA COSTA COUNTY BCTC 2727 ALHAMBRA AVE SUITE 5 MARTINEZ CA 94553 940402664 501(c)(5) 8500 Donation-Labor ALAMEDA COUNTY SPECIAL EVENTS 4200 PARK BLVD 128 OAKLAND CA 94602 8000 Donation-Labor CHRISTMAS IN THE PARK 1120 BIRD AVE UNIT F 234 SAN JOSE CA 95122 770046955 501(c)(3) 7500 Civic/Charitable SAN MATEO COUNTY CENTRAL LABOR COUNCIL 1153 CHESS DR 200 FOSTER CITY CA 94404 940376370 501(C)(5) 7500 Donation-Labor SAN JOSE NEWS BUREAU 1900 CAMDEN AVE 1 SAN JOSE CA 95124 625355128 501(c)(3) 7500 Civic/Charitable SACRAMENTO SIERRA BCTC 1600 SACRAMENTO INN WAY STE 132 SACRAMENTO CA 95815 940825580 501(c)(3) 6500 Donation-Labor NAPA-SOLANO BCTC 2540 N WATNEY WAY FAIRFIELD CA 94533 941000835 501(c)(5) 6000 Donation-Labor SMART SCHOLARSHIP FOUNDATION 1750 NEW YORK AVE NW WASHINGTON DC 20006 521473935 501(c)(3) 6000 Civic/Charitable STUDENTS FOR CLIENT ACTION 2102 ALMADEN RD SAN JOSE CA 95125 264631670 501(c)(3) 5500 Donation-Labor 10 8 HARDSHIP ASSISTANCE 16 60099 0 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. X false false false Richard Werner President/ business manager 319370 0 0 0 2081 0 141480 0 28177 0 491108 0 0 0 Mike Nesbitt Secretary/Treasurer 269243 0 0 0 4623 0 133391 0 28177 0 435434 0 0 0 Brian Masters Assistant Business Manager 259219 0 0 0 1707 0 131191 0 28177 0 420294 0 0 0 Anthony Urbina BUSINESS REPRESENTATIVE 246236 0 0 0 2789 0 129168 0 28177 0 406370 0 0 0 Feleti Latu Asst Bus Manager 240967 0 0 0 3225 0 100002 0 27862 0 372056 0 0 0 Matthew Richard BUSINESS REPRESENTATIVE 240306 0 0 0 2466 0 128105 0 28177 0 399054 0 0 0 Dominic Torreano BUSINESS REPRESENTATIVE 239445 0 0 0 1728 0 127833 0 28177 0 397183 0 0 0 Vincent Sugrue BUSINESS REPRESENTATIVE 239161 0 0 0 1330 0 129041 0 28177 0 397709 0 0 0 Richard Niday Assistant Business Manager 238939 0 0 0 4191 0 99218 0 23294 0 365642 0 0 0 Casey Van Den Heuvel BUSINESS REPRESENTATIVE 229515 0 0 0 5270 0 116347 0 28177 0 379309 0 0 0 Thomas Trayer Jr BUSINESS REPRESENTATIVE 229515 0 0 0 4107 0 116149 0 28177 0 377948 0 0 0 Josh Vallis BUSINESS REPRESENTATIVE 229515 0 0 0 2787 0 115925 0 28177 0 376404 0 0 0 Adam Masters BUSINESS REPRESENTATIVE 229515 0 0 0 2589 0 115891 0 28177 0 376172 0 0 0 GARY BEERBOWER BUSINESS REPRESENTATIVE 229515 0 0 0 2432 0 117036 0 28179 0 377162 0 0 0 David Vincent ORGANIZER 229515 0 0 0 1873 0 115770 0 28177 0 375335 0 0 0 MICHAEL MARK ORGANIZER 219115 0 0 0 7120 0 125870 0 28177 0 380282 0 0 0 KEITH SYLVA BUSINESS REPRESENTATIVE 219115 0 0 0 5691 0 125051 0 28177 0 378034 0 0 0 Christopher Ruch BUSINESS REPRESENTATIVE 219115 0 0 0 3297 0 124644 0 28177 0 375233 0 0 0 Alicia N Mijares BUSINESS REPRESENTATIVE 219115 0 0 0 3217 0 124630 0 28177 0 375139 0 0 0 Eric Haynes BUSINESS REPRESENTATIVE 219115 0 0 0 1857 0 124399 0 28177 0 373548 0 0 0 Jason Hutton BUSINESS REPRESENTATIVE 219115 0 0 0 1830 0 124394 0 28177 0 373516 0 0 0 Brian Werner BUSINESS REPRESENTATIVE 219115 0 0 0 1823 0 124393 0 28177 0 373508 0 0 0 EDWARD J CIRE organizer 211548 0 0 0 1830 0 110628 0 28177 0 352183 0 0 0 ADOLFO URENO ORGANIZER 211548 0 0 0 1453 0 110564 0 28177 0 351742 0 0 0 MATTHEW VALLIS ORGANIZER 204059 0 0 0 2583 0 114643 0 2525 0 323810 0 0 0 JEREMY URES BUSINESS REPRESENTATIVE 161386 0 0 0 1071 0 86107 0 27862 0 276426 0 0 0 Elizabeth Sutton BUSINESS REPRESENTATIVE 160261 0 0 0 3429 0 86508 0 27862 0 278060 0 0 0 Robert Kuks BUSINESS REPRESENTATIVE 160261 0 0 0 2837 0 86407 0 27862 0 277367 0 0 0 Steven Alarcon BUSINESS REPRESENTATIVE 160261 0 0 0 1471 0 86175 0 27862 0 275769 0 0 0 Corey Van Rys BUSINESS REPRESENTATIVE 160261 0 0 0 1416 0 86166 0 27862 0 275705 0 0 0 MATTHEW VALLIS Officer's Family Member 323810 COMPENSATION false 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. 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