2025-11-07T17:15:20-06:00 2024-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CENTER WESTCHESTER IL 60154 990 2024-01-01 430681778 INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTION WORKER INTE 3146528175 2319 CHOUTEAU AVE 300 SAINT LOUIS MO 63103 RAY REASONS TRUSTEE 3146528175 2025-11-07 1 0 CHRISTOPHER FRANZ P01456588 3123680500 2025-11-07 2024 2025-03-06 01:10:19Z RAY REASONS 2319 CHOUTEAU AVE 300 SAINT LOUIS MO 63103 85281242 0 X WWW.SMW36BENEFITS.ORG X 1952 MO PROVIDE HEALTH BENEFITS 6 3 77 0 0 0 0 0 32159157 33507804 274727 2631928 10505 9249 32444389 36148981 0 0 31536628 34754249 1060671 1108659 0 0 0 580276 720516 33177575 36583424 -733186 -434443 60807634 60998428 730628 800696 60077006 60197732 PROVIDE HEALTH BENEFITS TO ELIGIBLE PARTICIPANTS. 0 0 TO PROVIDE HEALTH, DENTAL, VISION, PRESCRIPTION, DISABILITY, AND LIFE INSURANCE BENEFITS TO ELIGIBLE PARTICIPANTS AND BENEFICIARIES. 0 0 0 0 0 0 0 1 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 663 0 1 77 1 0 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 1 1 0 0 X JUDITH MITCHELL 3146528175 2319 CHOUTEAU AVE SUITE 300 SAINT LOUIS MO 63103 DAN SUTTER TRUSTEE 2.00 50.00 X 0 144251 78252 THOMAS NORONHA-HYDE TRUSTEE 2.00 X 0 0 0 GEORGE WELSCH CO-CHAIRMAN, TRUSTEE 2.00 X X 0 0 0 RAY REASONS CO-CHAIRMAN, TRUSTEE 2.00 60.00 X X 0 173351 83960 WILLIAM J MEEH TRUSTEE 2.00 X 0 0 0 CHRIS BRUNNERT TRUSTEE 2.00 50.00 X 0 142151 78468 JUDITH MITCHELL ADMINISTRATIVE MANAGER 30.25 24.75 X 0 146903 46657 CATHERINE DOBRYNSKI CONTROLLER 20.75 34.25 X 0 135477 46657 0 742133 333994 0 0 1 0 CIGNA HEALTH 525 W MONROE ST CHICAGO IL 60661 PPO NETWORK PROVIDER 661312 1 EMPLOYER CONTRIBUTIONS 900099 26467415 26467415 PARTICIPANT CONTRIBUTIONS 900099 4958562 4958562 PRESCRIPTION REBATES AND SUBSIDIE 900099 2005227 2005227 BOND CLAIMS, LIQ DAMAGES & PENALT 900099 42254 42254 SUBROGATION INCOME 900099 34346 34346 33507804 1938071 1938071 49826118 49132261 693857 693857 693857 OTHER 900099 9249 9249 9249 36148981 33507804 0 2641177 34754249 107968 590074 196562 165050 49005 47025 78780 127701 64517 85033 74374 92695 9402 7663 49500 TRANSITIONAL REINSURANC 64299 FEES MANDATED BY ACA 10762 MISCELLANEOUS 8765 36583424 152431 291437 3298016 3725330 4097420 3821109 113311 108023 218956 198431 22531 20525 44575083 44012719 8152480 8582102 396362 437183 60807634 60998428 35368 27880 196791 201199 150636 180227 347833 391390 730628 800696 X 0 0 0 0 60077006 60197732 60077006 60197732 60807634 60998428 -434443 555169 0 X 0 1 X 1 0 0 1 X 218956 198431 20525 20525 LIMITED PARTNERSHIP 6298223 F REAL ESTATE INVESTMENT TRUST 2283879 F 8582102 DUE FROM RELATED ORGANIZATIONS - SHARED SERVICES 145162 INSURANCE PREMIUMS COLLECTED AND NOT REMITTED 235984 RECIPROCAL CONTRIBUTIONS PAYABLE 10244 391390 X 36576449 555169 555169 36021280 127701 127701 36148981 36455723 0 36455723 127701 127701 36583424 PART IV, LINE 2B: THE ORGANIZATION SERVES AS A CONDUIT TO COLLECT REMITTANCES ON BEHALF OF AFFILIATED BENEFIT FUNDS AND ORGANIZATIONS. SUCH REMITTANCES ARE INITIALLY RECEIVED THROUGH A CLEARING ACCOUNT HELD BY THE PLAN UNTIL DISBURSEMENT TO THE AFFILIATED ENTITIES ARE MADE. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X X 0 0 0 RAY REASONS CO-CHAIRMAN, TRUSTEE 0 169175 0 0 0 4176 0 55320 0 28640 0 257311 0 0 DAN SUTTER TRUSTEE 0 137440 0 0 0 6811 0 49612 0 28640 0 222503 0 0 CHRIS BRUNNERT TRUSTEE 0 138725 0 0 0 3426 0 49828 0 28640 0 220619 0 0 JUDITH MITCHELL ADMINISTRATIVE MANAGER 0 146903 0 0 0 0 0 25500 0 21157 0 193560 0 0 CATHERINE DOBRYNSKI CONTROLLER 0 135477 0 0 0 0 0 25500 0 21157 0 182134 0 0 FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES EXIST THAT POSSESS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO MANAGEMENT FOR REVIEW AND APPROVAL PRIOR TO FILING. THE DRAFT FORM 990 IS ALSO PROVIDED ELECTRONICALLY TO THE ENTIRE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING. IT IS THEN PRESENTED TO THE BOARD AT THE BOARD MEETING SUBSEQUENT TO THE FILING. FORM 990, PART VI, SECTION B, LINE 15A PREVIOUSLY, THE ADMINISTRATIVE MANAGER AND OTHER MEMBERS OF MANAGEMENT HAVE ENTERED INTO EMPLOYMENT AGREEMENTS WITH THE SMART 36 PENSION FUND. THESE AGREEMENTS HAVE EXTENDED INTO THE CURRENT FILING PERIOD. THE COMPENSATION LEVELS APPROVED BY THE BOARD OF TRUSTEES WERE BASED, IN PART, ON CONTEMPORANEOUS REVIEW OF COMPARABLE DATA OF LIKE-SIZE FUNDS WITHIN THE GEOGRAPHIC AREA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII; PART IX, LINES 5,7,8,9,10 THE FUND SHARES EMPLOYEES OF THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS (SMART) LOCAL 36 PENSION FUND (SMART LOCAL 36 PENSION FUND), A RELATED ENTITY. SMART 36 PENSION FUND COMPENSATES THESE EMPLOYEES AND ACTS AS THE COMMON PAYMASTER. THIS PLAN DOES NOT DIRECTLY COMPENSATE ANY EMPLOYEES. INSTEAD, THIS PLAN REIMBURSES THE SMART 36 PENSION FUND FOR SHARED ADMINISTRATIVE EXPENSES, WHICH ARE DETERMINED USING A COST ALLOCATION STUDY APPROVED BY THE TRUSTEES. AMOUNTS REPORTED IN PART IX OF THIS FORM REPRESENT THE AMOUNTS PAID BY THIS PLAN DURING THE FILING PERIOD. ST LOUIS SHEET METAL JOINT APPRENTICESHIP FUND 2319 CHOUTEAU AVE STE 200 ST LOUIS MO 63103 431077850 TRAIN AND EDUCATE APPRENTICES AS SHEET METAL WORKERS MO 501(C)5 N/A N/A 0 SHEET METAL WORKERS INTERNATIONAL ASSOCIATION LOCAL NO 36 2319 CHOUTEAU AVE STE 100 ST LOUIS MO 63103 430337347 CONTRIBUTING EMPLOYER, SPONSORING UNION MO 501(C)5 N/A N/A 0 SMACNA - ST LOUIS CHAPTER 12977 NORTH FORTY DRIVE STE 108 ST LOUIS MO 63141 431116997 SPONSORING CONTRACTOR ASSOCIATION MO 501(C)6 N/A N/A 0 SMART LOCAL 36 PENSION FUND 2319 CHOUTEAU AVE STE 300 ST LOUIS MO 63103 430727853 PROVIDE PENSION BENEFITS TO ELIGIBLE PARTICIPANTS MO 401(A) N/A N/A 0 SMART LOCAL 36 401(K) PLAN 2319 CHOUTEAU AVE STE 300 ST LOUIS MO 63103 431758027 PROVIDE RETIREMENT BENEFITS TO ELIGIBLE PARTICIPANTS MO 401(A) N/A N/A 0 ALBERT ARNO INC CONTRIBUTING EMPLOYER 0 ALFERMAN AIR CONTRIBUTING EMPLOYER 0 AMERICAN MECHANICAL CONTRIBUTING EMPLOYER 0 ARCHITECTURAL SHEET METAL CONTRIBUTING EMPLOYER 0 ARNOLD STOVE & FIREPLACE 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WAREHOUSE DESIGN CONTRIBUTING EMPLOYER 0 WARREN SYSTEMS INC CONTRIBUTING EMPLOYER 0 WELSCH FURNACE COMPANY CONTRIBUTING EMPLOYER 0 WESTERN BLOW PIPE INC CONTRIBUTING EMPLOYER 0 WIEGMANN ASSOCIATES CONTRIBUTING EMPLOYER 0 ZIPF-AIR INC CONTRIBUTING EMPLOYER 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1