2024-11-10T12:02:42-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 464039786 INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS INTE 2027835880 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 JOHN DANIEL GENERAL SECRETARY-TREASURER 2027835880 2024-11-10 1 1 ERIN CRANMER P01712644 2023319880 2024-11-10 2023 2024-10-15 13:58:12Z MICHAEL COLEMAN 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 92193111 0 X WWW.SMART-UNION.ORG X 2012 DC THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS (SMART) IS A BROAD BASED UNION WHICH CONSISTS OF DULY CHARTERED LOCAL UNIONS, STATE, PROVINCIAL AND DISTRICT COUNCILS. THE UNION REPRESENTS WORKERS IN BUILDING TRADES, RAILROAD, PRODUCTION, BUS AND MASS TRANSIT AND SHIPYARD INDUSTRIES OF THE UNITED STATES AND CANADA. THE PURPOSE OF THE ORGANIZATION IS TO ENSURE A COOPERATIVE EFFORT DIRECTED TO FULLY DEVELOP AND DEMONSTRATE THE POSSIBILITIES OF OUR TRADES IN VARIOUS FIELDS OF INDUSTRY AND TO PROTECT WORKERS RIGHTS AS MEMBERS. 31 0 1409 0 0 0 13700 34492 79122833 84013829 4986503 6083094 333305 418191 84456341 90549606 1110413 1794992 1000000 1000000 37551123 38066318 0 0 0 31603615 34855186 71265151 75716496 13191190 14833110 338446824 383575543 50686657 56294166 287760167 327281377 TO ENSURE A COOPERATIVE EFFORT DIRECTED TO FULLY DEVELOP AND DEMONSTRATE THE POSSIBILITIES OF WORKERS IN BUILDING TRADES, RAILROAD, PRODUCTION, BUS AND MASS TRANSIT AND SHIPYARD INDUSTRIES OF THE UNITED STATES AND CANADA AND TO PROTECT WORKERS' RIGHTS AS MEMBERS. 0 0 THE ORGANIZATION REPRESENTED ITS MEMBERS IN CONTRACT NEGOTIATIONS TO ACHIEVE A HIGHER STANDARD OF LIVING. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 269 0 1 1409 1 1 1 1 CA 0 0 1 1 0 0 0 X 31 0 0 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 0 1 1 1 0 X WARREN MAY 2027835880 1750 NEW YORK AVENUE NW 6TH FLOOR WASHINGTON DC 20006 MICHAEL COLEMAN GENERAL PRESIDENT 40.00 X X 417333 0 34885 JOSEPH SELLERS JR GENERAL PRESIDENT - FORMER 40.00 X X 210295 0 29343 JOSEPH POWELL GENERAL SECRETARY-TREASURER 40.00 X X 451684 0 35187 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 344576 0 87021 DEREK EVANS 1ST GENERAL VICE PRESIDENT 4.00 X X 69139 0 5568 ARTHUR TOLENTINO 2ND GENERAL VICE PRESIDENT 4.00 X X 59676 0 26689 GARY MASINO 3RD GENERAL VICE PRESIDENT 4.00 X X 62928 0 39336 RICHARD H WERNER 4TH GENERAL VICE PRESIDENT 4.00 X X 64426 0 31536 CHRISTOPHER L GRIFFEY 5TH GENERAL VICE PRESIDENT 4.00 X X 62928 0 26824 TIMOTHY CARTER 6TH GENERAL VICE PRESIDENT 4.00 X X 36832 0 15628 BILLY KENYON 6TH GENERAL VICE PRESIDENT 4.00 X X 63528 0 26749 JAMEAL WALL 7TH GENERAL VICE PRESIDENT 4.00 X X 68140 0 5568 JOHN DANIEL 8TH GENERAL VICE PRESIDENT 4.00 X X 64278 0 27336 ROBERT BUTLER 9TH GENERAL VICE PRESIDENT 4.00 X X 64176 0 30936 RAY REASONS 10TH GENERAL VICE PRESIDENT 4.00 X X 26094 0 24936 LANCE DEYETTE 11TH GENERAL VICE PRESIDENT 4.00 X X 4869 0 25423 CHADRICK J ADAMS VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 212944 0 68707 ALVY HUGHES VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 237017 0 44634 BRENT LEONARD VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 237017 0 44634 JOE M LOPEZ VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 237017 0 44634 JAMIE C MODESITT VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 237017 0 44634 CALVIN STUDIVANT VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 219168 0 41454 JOHN D WHITAKER III VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 171685 0 33285 DAVID B WIER JR VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 217517 0 64134 GREGORY K HYNES NATIONAL LEGISLATIVE DIRECTOR - TD 40.00 X X 237017 0 44634 CHARLES J CASSITY ALTERNATE NATIONAL LEGISLATIVE DIRECTOR - TD 40.00 X X 222573 0 42179 GARY W CREST VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 49909 0 12195 JAMES C SANDOVAL VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 59352 0 13800 DARRELL ROBERTS ASSISTANT TO THE GP 40.00 X 296025 0 34218 THOMAS WIANT ASSISTANT TO THE GP 40.00 X 241296 0 42002 DONNA SILVERMAN ASSISTANT TO THE GP 40.00 X 262531 0 32642 WHITE SAMUEL DIRECTOR OF EDUCATION 40.00 X 250371 0 33389 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 40.00 X 283901 0 35932 CHRIS PASWISTY DIRECTOR OF CANADIAN AFFAIRS 40.00 X 285701 0 5568 JAMES WHITE DIRECTOR OF STRATEGIC CAMPAIGNS 40.00 X 250371 0 46536 JASON BENSON DIRECTOR OF ORGANIZING 40.00 X 155379 0 26136 DAVID GOODSPEED DIRECTOR OF PRODUCTION 40.00 X 283901 0 45600 THOMAS FISCHBACH DIRECTOR OF JURISDICTION 40.00 X 250371 0 24936 LOUISE MEDINA DIRECTOR OF SPECIAL PROJECTS 40.00 X 250371 0 24936 PAUL PIMENTEL DIRECTOR OF COMMUNICATIONS 40.00 X 237929 0 30890 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 344040 0 45083 RICHARD D LEE GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 295599 0 54635 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 305571 0 36614 JOHN M ELLIS GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 288145 0 0 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIVISION 40.00 X 275703 0 48251 8966340 0 1539257 94 0 1 0 PVC INDEPENDENCE LLC 6060 ROCKSIDE WOODS BLVD STE 402 INDEPENDENCE OH 44131 LANDLORD - RENT 236511 ROBERT HALF TECHNOLOGY 12400 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 EMPLOYMENT AGENCY 217741 MCCRACKEN STEMERMAN AND HOLSBE 475 14TH STREET OAKLAND CA 94612 LEGAL 205960 MAXIMUM TECHNOLOGIES 38 FIDDLERS GLEN CASTLETON VA 22716 IT SERVICES 196879 E-18 MEDIA LLC 1750 NEW YORK AVENUE WASHINGTON DC 20006 MEDIA COMPANY 159950 6 34492 34492 MEMBERSHIP DUES 900099 79145066 79145066 SALES OF SUPPLIES 900099 4868763 4868763 84013829 6180141 6180141 1546458 1643505 -97047 -97047 -97047 REIMBURSEMENTS 900099 418191 418191 418191 90549606 84432020 0 6083094 1750000 44992 1000000 8811953 14494688 4073792 7174597 3511288 519866 227023 40906 4030153 1134890 1284920 328766 613698 5935614 3376767 2168872 657837 628247 ORGANIZING 9262352 MEMBERS JOURNAL 857269 SPONSORSHIPS 49280 3738726 75716496 59874423 65137696 6256801 6667771 3854480 4337894 7199 38924 217030 142531 688472 600061 8360504 3203943 3281248 5156561 225425939 255183176 14910848 15765356 23930384 30545573 338446824 383575543 2779239 1495154 1617309 1713630 46290109 53085382 50686657 56294166 X 286927131 326458733 833036 822644 287760167 327281377 338446824 383575543 X 14833110 25545660 -857560 X X 0 1 X 1 0 1500000 1500000 0 UTU PAC 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 440705333 346701463 958271 SHEET METAL AIR RAIL AND TRANS UNION POLITICAL ACTION LEAGUE 1750 NEW YORK AVENUE 600 WASHINGTON DC 20006 522256216 1500000 1 1 0 PART I-C, LINE 2 CONTRIBUTIONS TO THE SHEET METAL AIR RAIL AND TRANS. UNION POLITICAL ACTION LEAGUE REPRESENT DUES MONEY RECEIVED AND TRANSFERED PROMPTLY BY THE FILING ORGANIZATION DIRECTLY TO A SEPARATE SEGREGATED FUND. IN ACCORDANCE WITH IRS TREASURY REGULATION 1.527-6(C), THIS DOES NOT CONSTITUTE AN EXPENDITURE FOR AN EXEMPT FUNCTION. PART I-C, LINE 5 CONTRIBUTIONS TO THE UTU PAC REPRESENT VOLUNTARY MEMBER CONTRIBUTIONS RECEIVED AND TRANSFERED PROMPTLY BY THE FILING ORGANIZATION DIRECTLY TO A SEPARATE SEGREGATED FUND. IN ACCORDANCE WITH IRS TREASURY REGULATION 1.527-6(C), THIS DOES NOT CONSTITUTE AN EXPENDITURE FOR AN EXEMPT FUNCTION. 3845995 1247980 2598015 4514509 1955963 2558546 5156561 CASH SURRENDER VALUE OF INSURANCE 1917591 DUE FROM AFFILIATED ENTITIES 4388742 POST RETIREMENT HEALTH CARE ASSET 11274236 PENSION BENEFIT ASSET 10199655 RIGHT OF USE ASSET - OPERATING LEASE 2765349 30545573 DUE TO AFFILIATES 238310 DEFERRED REVENUE HELD FOR AFFILIATES 8028964 AMOUNTS HELD FOR GENERAL COMMITTEES 13115408 AMOUNTS HELD FOR LEGISLATIVE BOARDS 5061559 ACCRUED POST RETIREMENT HEALTH CARE BENEFITS (TRANSPORTATION DIVISION) 22921183 AMOUNTS HELD FOR LOCALS 795840 OPERATING LEASE LIABILITY 2924118 53085382 X PART X, LINE 2: SMART ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. SMART PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH SMART FILES RETURNS. NORTH AMERICA 1 10 PROGRAM SERVICES UNION BUSINESS 1971638 1 10 0 0 1 10 1971638 0 1971638 0 0 0 0 0 0 0 SHEET METAL POLITICAL EDUCATION LEAGUE 1750 NEW YORK AVENUE 600 WASHINGTON DC 20006 522256216 527 1500000 0 PROGRAM SUPPORT SHEET METAL NORTHEAST REGIONAL COUNCIL 1157 ADAMS STREET DORCHESTER MA 02124 862091145 501C5 125000 0 PROGRAM SUPPORT SHEET METAL SOUTHWEST GULF COAST REGIONAL COUNCIL 7751 CALLAGHAN ROAD SAN ANTONIO TX 78229 811549535 501C5 125000 0 PROGRAM SUPPORT 0 1 DISASTER RELIEF CONTRIBUTIONS 8 44992 CASH X X X X 1 1 X 0 0 0 JOSEPH POWELL GENERAL SECRETARY-TREASURER 341684 0 0 0 110000 0 10251 0 24936 0 486871 0 0 0 MICHAEL COLEMAN GENERAL PRESIDENT 331638 0 0 0 85695 0 9949 0 24936 0 452218 0 0 0 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION DIVISION 344576 0 0 0 0 0 62711 0 24310 0 431597 0 0 0 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION 322020 0 0 0 22020 0 45083 0 0 0 389123 0 0 0 RICHARD D LEE GENERAL CHAIRPERSON - TRANSPORTATION 262569 0 0 0 33030 0 38362 0 16273 0 350234 0 0 0 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPORTATION DI 261531 0 0 0 44040 0 36614 0 0 0 342185 0 0 0 DARRELL ROBERTS ASSISTANT TO THE GP 232048 0 0 0 63977 0 9282 0 24936 0 330243 0 0 0 DAVID GOODSPEED DIRECTOR OF PRODUCTION 219924 0 0 0 63977 0 20664 0 24936 0 329501 0 0 0 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIV 231663 0 0 0 44040 0 44541 0 3710 0 323954 0 0 0 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 219924 0 0 0 63977 0 10996 0 24936 0 319833 0 0 0 JAMES WHITE DIRECTOR OF STRATEGIC CAMPAIGNS 198894 0 0 0 51477 0 21600 0 24936 0 296907 0 0 0 DONNA SILVERMAN ASSISTANT TO THE GP 214007 0 0 0 48524 0 7706 0 24936 0 295173 0 0 0 CHRIS PASWISTY DIRECTOR OF CANADIAN AFFAIRS 233371 0 0 0 52330 0 0 0 5568 0 291269 0 0 0 JOHN M ELLIS GENERAL CHAIRPERSON - TRANSPORTATION 244105 0 0 0 44040 0 0 0 0 0 288145 0 0 0 WHITE SAMUEL DIRECTOR OF EDUCATION 198894 0 0 0 51477 0 8453 0 24936 0 283760 0 0 0 THOMAS WIANT ASSISTANT TO THE GP 182319 0 0 0 58977 0 17066 0 24936 0 283298 0 0 0 CHADRICK J ADAMS VICE PRESIDENT - TRANSPORTATION DIVI 212944 0 0 0 0 0 40924 0 27783 0 281651 0 0 0 ALVY HUGHES VICE PRESIDENT - TRANSPORTATION DIVI 237017 0 0 0 0 0 40924 0 3710 0 281651 0 0 0 BRENT LEONARD VICE PRESIDENT - TRANSPORTATION DIVI 237017 0 0 0 0 0 40924 0 3710 0 281651 0 0 0 JOE M LOPEZ VICE PRESIDENT - TRANSPORTATION DIVI 237017 0 0 0 0 0 40924 0 3710 0 281651 0 0 0 JAMIE C MODESITT VICE PRESIDENT - TRANSPORTATION DIVI 237017 0 0 0 0 0 40924 0 3710 0 281651 0 0 0 DAVID B WIER JR VICE PRESIDENT - TRANSPORTATION DIVI 217517 0 0 0 0 0 40924 0 23210 0 281651 0 0 0 GREGORY K HYNES NATIONAL LEGISLATIVE DIRECTOR - TD 237017 0 0 0 0 0 40924 0 3710 0 281651 0 0 0 THOMAS FISCHBACH DIRECTOR OF JURISDICTION 198894 0 0 0 51477 0 0 0 24936 0 275307 0 0 0 LOUISE MEDINA DIRECTOR OF SPECIAL PROJECTS 198894 0 0 0 51477 0 0 0 24936 0 275307 0 0 0 PAUL PIMENTEL DIRECTOR OF COMMUNICATIONS 199744 0 0 0 38185 0 5954 0 24936 0 268819 0 0 0 CHARLES J CASSITY ALTERNATE NATIONAL LEGISLATIVE DIREC 222573 0 0 0 0 0 38469 0 3710 0 264752 0 0 0 CALVIN STUDIVANT VICE PRESIDENT - TRANSPORTATION DIVI 219168 0 0 0 0 0 37744 0 3710 0 260622 0 0 0 JOSEPH SELLERS JR GENERAL PRESIDENT - FORMER 167494 0 0 0 42801 0 4407 0 24936 0 239638 0 0 0 JOHN D WHITAKER III VICE PRESIDENT - TRANSPORTATION DIVI 171685 0 0 0 0 0 29575 0 3710 0 204970 0 0 0 JASON BENSON DIRECTOR OF ORGANIZING 114131 0 0 0 41248 0 1200 0 24936 0 181515 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THIS IS A MEMBERSHIP ORGANIZATION FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE OFFICERS FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED PRIOR TO SIGNING AND FILING FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS ISSUED ANNUALLY, MUST BE COMPLETED, SIGNED AND RETURNED FORM 990, PART VI, SECTION B, LINE 15 SUBJECT TO BUDGET LIMITATIONS, INTERNATIONAL REPRESENTATIVES AND INTERNATIONAL ORGANIZERS SHALL BE PAID THE AVERAGE OF THE THIRTY HIGHEST PAID BUSINESS MANAGERS IN THE UNITED STATES AND CANADA; SALARY ADJUSTMENTS TO BE MADE ON JANUARY FIRST OF EACH YEAR, AND WHATEVER PERCENTAGE INCREASE IN SALARY THE INTERNATIONAL REPRESENTATIVES AND INTERNATIONAL ORGANIZERS RECEIVE, THE SAME PERCENTAGE INCREASE SHALL BE GRANTED TO ALL GENERAL OFFICERS AND INTERNATIONAL STAFF PERSONNEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: OTHER POST RETIREMENT BENEFIT COSTS -857,560. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SHEET METAL WORERS STAFF PENSION PLAN 1750 NEW YORK AVENUE WASHINGTON DC 20006 526061955 PENSION PLAN DC 501A 0 SMWIA STAFF RETIREE HEALTH FUND 1750 NEW YORK AVENUE WASHINGTON DC 20006 526909050 RETIREMENT HEALTH FUND DC 501(C)(9) 0 SMW ACCIDENTAL DEATH AND DISMEMBERMENT PLAN 8403 ARLINGTON BLVD 300 FAIRFAX VA 22031 521343750 DEATH BENEFIT FUND DC 501(C)(9) 0 UTU INSURANCE ASSOCIATION 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 INSURANCE OH 501(C)(8) 0 SMART DISCIPLINE INCOME PROTECTION PROGRAM 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 346701463 SUSPENSION BENEFITS OH 501(C)(9) 0 SMART GROUP VSTD PLAN 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 276365479 SHORT TERM DISABILITY BENEFITS OH 501(C)(9) 0 SMWIA OFFICE EMPLOYEE RETIREE HEALTH FUND 1750 NEW YORK AVENUE WASHINGTON DC 20006 522040394 RETIREMENT HEALTH FUND DC 501(C)(9) 0 SMART TRANSPORTATION DIVISION STAFF RETIREE HEALTH FUND 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 341031303 RETIREMENT HEALTH FUND OH 501(C)(9) 0 SHEET METAL TRANSPORTATION CORP 1750 NEW YORK AVENUE WASHINGTON DC 20006 521685528 TRAVEL AGENCY DC INT'L ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS C 1.00000 1 1 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0