2024-06-11T07:05:55-07:00 2023-07-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2022-08-01 720726707 SHEET METAL WORKERS INTERNATIONAL LOCAL 21 BATON ROUGE EDUCATIONAL TRUST FUND SHEE 2252019695 2061 BEAUMONT DRIVE BATON ROUGE LA 70806 JAY PARRISH Trustee 2024-06-11 true JAY PARRISH 999009999 true Ted A Soileau P00852991 2257667910 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z JAY PARRISH 503872 false X N/A X 1972 LA THE TRUST OPERATES EXCLUSIVELY FOR THE PURPOSE OF TRAINING INDIVIDUALS IN THE SHEET METAL CRAFT. APPRENTICE TRAINING AND JOURNEYMEN TRAINING IN THE SHEET METAL CRAFT ARE PROVIDED ON AN ANNUAL BASIS. 7 7 4 0 64047 0 466302 503872 0 0 530349 503872 0 0 226225 223631 0 0 211253 232776 437478 456407 92871 47465 750648 798392 5315 5594 745333 792798 THE TRUST OPERATES EXCLUSIVELY FOR THE PURPOSE OF TRAINING INDIVIDUALS IN THE SHEET METAL CRAFT. APPRENTICE TRAINING AND JOURNEYMEN TRAINING IN THE SHEET METAL CRAFT ARE PROVIDED ON AN ANNUAL BASIS. false false 141313 503872 APPRENTICE TRAINING 141313 true false false false false false false false false false true false false false true true true false true false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 7 0 true 4 true false false false false false false false 0 false false false false false false false X 7 7 false false false false true true false true true false false true false false false false false false X TERRI NEFF 2259273930 2061 BEAUMONT DRIVE BATON ROUGE LA 70806 X ANTHONY BERGERON EXECUTIVE DIRECTOR 40.00 0.00 62184 0 35162 ROBBIE CHATELAIN Trustee 1.00 0.00 X 0 0 0 BRANDON BROWN Trustee 1.00 0.00 X 0 0 0 MICHAEL VAUGHN Trustee 1.00 0.00 X 0 0 0 JORGE LOPEZ SR Trustee 1.00 0.00 X 0 0 0 STEVE SCHRIEFFER Trustee 1.00 0.00 X 0 0 0 TOMMY HEDGLIN Trustee 1.00 0.00 X 0 0 0 JAY PARISH Trustee 1.00 0.00 X 0 0 0 62184 35162 0 false false false 0 0 EMPLOYER CONTRIBUTIONS 611600 503872 503872 503872 0 0 0 0 0 0 0 0 0 503872 503872 0 0 0 0 66980 66980 0 67585 67585 55785 55785 22968 22968 10313 10313 42700 42700 0 30882 30882 0 0 0 0 0 17745 17745 0 0 75564 75564 0 0 125 125 0 0 28189 28189 30948 30948 REIMBURSED EXPENSES 6623 6623 0 456407 141313 315094 0 266897 220830 0 0 39113 28667 0 0 0 0 0 1648075 1102274 441544 545801 0 0 0 0 3094 3094 750648 798392 2223 2500 3092 3094 5315 5594 X 745333 792798 745333 792798 750648 798392 47465 X false true X true false X 126558 126558 790000 569917 220083 92322 8144 84178 639195 524213 114982 545801 LEASE LIABILITY 3092 Rounding 2 3094 X 503872 503872 503872 456407 456407 456407 Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE TRAINING FUND IS EXEMPT FROM INCOME TAXES, THE TRAINING FUND MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE FUND MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE FUND HAS PROPERLY MAINTAINED ITS TAX EXEMPT STATUS. FASB ASC 740-10-5I.E. FORMERLY FIN 48, PUBLISHED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD, ADDRESSES THE ISSUE OF ACCOUNTING FOR THE UNCERTAINTY OF MATERIAL TAX POSITIONS IMPACTING THE FINANCIAL STATEMENTS. THE TRUSTEES HAVE ADOPTED THE PROVISIONS OF FASB ASC 740-10-5, I.E. FORMERLY FIN 48 EFFECTIVE JULY 3, 2011. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740-10-5. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE TRUSTEES' POLICY TO ASSESS ALL MATERIAL POSITIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE TRUSTEES WILL REQUIRE ITS LEGAL AND TAX COUNSEL TO COMMUNICATE TO THEM ALL SUCH UNCERTAIN TAX POSITIONS IN ORDER TO EVALUATE THE IMPACT OF THE TAX POSITION AND THE REPORTING AND DISCLOSURE REQUIRED. THE REQUIREMENT WILL APPLY TO NOT ONLY THE CURRENT REPORTING YEAR BUT ALSO TO ALL PRIOR OPEN REPORTING YEARS THAT COULD STILL BE SUBJECT TO EXAMINATION BY A TAXING AUTHORITY. THE TRUSTEES HAVE DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE OFFICERS WILL BE RECOGNIZED AND MEASURED USING A MORE-LIKELY-THAN-NOT, MLTN THRESHOLD. THE MLTN THRESHOLD MEANS THAT 1. A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION MAY NOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN THAT THE POSITION WILL BE SUSTAINED BASED ON ITS TECHNICAL MERITS, AND 2. THERE MUST BE MORE THAN A 50 LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASUREMENT OF ANY UNCERTAIN TAX POSITION WILL REQUIRE CALCULATING THE CUMULATIVE PROBABILITY OF AN OUTCOME EITHER FOR OR AGAINST THE TAX POSITION. THE TAX BENEFIT OF A QUALIFYING POSITION IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50 LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. INITIAL RECOGNITION OF AN UNCERTAIN TAX POSITION WILL REQUIRE CONTINUED REASSESSMENT OF THE TAX POSITION ON AN ANNUAL BASIS. AS OF EACH YEAR-END, ANY UNRESOLVED UNCERTAIN TAX POSITIONS MUST BE REASSESSED, AND THE TRUSTEES MUST DETERMINE WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILITY ASSERTIONS HAVE CHANGED AND, 2. THE AMOUNT OF THE RECOGNIZED TAX BENEFIT IS STILL APPROPRIATE. DEVELOPMENTS SUCH AS CASE LAW, CHANGES IN TAX LAW, NEW RULINGS OR REGULATIONS ISSUED BY TAXING AUTHORITIES, COULD AFFECT WHETHER A TAX POSITION SHOULD BE RECOGNIZED OR THE AMOUNT THAT SHOULD BE REPORTED. THE FUND WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE FUND WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING JULY 31, 2023, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. true true true true false true false false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized NEWSPAPER ADS PLACED IN LOCAL NEWSPAPER PUBLICATIONS AND RADIO ADS ALSO DISCLOSE NON DISCRIMINATION POLICY Schedule E, Line 4 - Explanation of Records and Materials Not Maintained NO CONTRIBUTIONS SOLICITED. NO SCHOLARSHIP OFFERED TO ANY STUDENTS. Schedule E, Line 5 - Explanation of Organization Discrimination by Race Form 990, Part VI, Section B, Line 11b A CERTIFIED PUBLIC ACCOUNTING FIRM IS RETAINED TO PREPARE THE ANNUAL IRS FORM 990. THE CPA FIRM PROVIDES A COPY OF THE COMPLETED FORM TO THE CHAIRMAN OF THE BOARD OF TRUSTEES FOR THEIR REVIEW AND APPROVAL. A COPY OF TAX RETURN PROVIDED TO FUND ADMINISTRATOR FOR HER REVIEW. Form 990, Part VI, Section C, Line 19 UPON REQUEST BY ANY PARTY, THE EDUCATION FUND IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FILED TAX RETURNS AVAILABLE. FORM 990, PART VI, LINE 6 EXPLANATION OF CLASSES OF MEMBERS OR SHAREHOLDER- THE ELIGIBLE MEMBERS OF THIS ORGANIZATION ARE THOSE ELIGIBLE MEMBERS WHO ARE COVERED BY THE COLLECTIVE BARGAINING AGREEMENTS IN FORCE BETWEEN THE REPRESENTATED SHEET METAL WORKERS LOCAL UNION 214 IN LOUISIANA & MISSISSIPPI AND THE PARTICIPATING EMPLOYERS WHO EMPLOY THOSE MEMBERS. THE ORGANIZATION IS OPERATED BY A BOARD OF TRUSTEES WHO ARE MEMBERS OF THE ORGANIZATION AUTHORIZED TO OPERATE THIS MULTI-EMPLOYER PLAN. FORM 990, PART VI, LINE 7A HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY-- THE GOVERNING BODY IS A BOARD OF TRUSTEES WHO OPERATE THIS MULTI-EMPLOYER PLAN PURSUANT TO THE STRUCTURES OF THE ERISA AND THE TAFT-HARTLEY ACT. THE TRUST AGREEMENT BY VIRTUE OF WHICH THE ORGANIZATION WAS CREATED AND OPERATES PROVIDES FOR APPOINTMENT OF EMPLOYER TRUSTEES BY CURRENT EMPLOYER TRUSTEES, AND UNION TRUSTEES BY VARIOUS UNION ORGANIZATIONS. IT IS THE DUTY OF THE BOARD OF TRUSTEES TO OVERSEE OPERATIONS OF THE PLAN, SETTING POLICIES AND PROCEDURES FOR PAYMENT OF BENEFITS TO PARTICIPANTS WHO WORK UNDER TERMS OF COLLECTIVE BARGAINING AGREEMENTS. SHEET METAL WORKERS LOCAL 361 APPRENTICE 2041 BEAUMONT AVE BATON ROUGE LA 70806 726034161 ERISA TRAINING LA 501 C 5 NA false false false false false false false false false false false false false false false false false false false false IRS FORM 990, SCH R, PART II THIS ENTITY SHARES THE SAME TRUSTEE AS SHEET METAL WORKER LOCAL 361 APPRENTICE FD, EIN 72-6034161, THEREFORE THE TWO ENTITIES ARE RELATED. NO TRANSACTIONS TOOK PLACE WITHIN THE FISCAL YEAR.