2026-04-07T14:33:50-04:00 2025-05-31 382284921 Benda Grace Stulz & Company PC 38800 Van Dyke Ave Sterling Heights MI 48312 990 2024-06-01 387057494 SHEET METAL WORKERS LOCAL 292 APPRENTICESHIP FUND % Paul Gauldoni SHEE 2485893237 64 PARK STREET Troy MI 48083 PAUL GAULDONI Chairman 2485893237 2026-02-27 true true BRYAN D STULZ P00265596 5868836240 2026-04-07 2024 2025-03-06 01:10:19Z Same As Above 64 PARK STREET Troy MI 48083 2047565 false X WWW.SMW292FUND.ORG/LOCAL292FUND X 1969 MI Apprenticeship Training 6 6 2 6 0 0 214180 11850 811981 730584 65092 66898 66395 64575 1157648 873907 0 0 527596 530442 0 0 295650 311358 823246 841800 334402 32107 3807542 3988975 45321 42474 3762221 3946501 Apprenticeship Training false false 748268 Apprenticeship Training for Industrial Sheet Metal Workers to Educate Production Workers for Advancement in a Skilled Trade. 748268 true false false false false false false false false false true false false false true false true false true false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 2 true false false false false false false false false false false false false false false X 6 6 true false false false false true false true true false false true true true true true false true false false X DAVID PISTOTTI 2485893237 64 PARK STREET Troy MI 48083 X David Pistotti Traning Cordinator 40.00 0.00 X 141048 0 97904 Quintin Tunrer Sr Instructor 40.00 1.00 X 120744 0 93359 David Flynn Secretary 1.00 0.00 X 0 0 0 Paul Gauldoni Chairman 1.00 0.00 X 0 0 0 Antonio Silvestri Trustee 1.00 0.00 X 0 0 0 Jeff Makarewicz Trustee 1.00 0.00 X 0 0 0 Tracy Roberts Trustee 1.00 0.00 X 0 0 0 Robert Wenzell Trustee 1.00 0.00 X 0 0 0 Same As Above 0.00 0.00 X 0 0 0 261792 0 191263 2 false true false 11850 11850 Employer Contributions 310000 730584 730584 730584 70221 70221 34925 34925 34925 34925 1170335 1173658 -3323 -3323 -3323 0 Tuition 900099 24445 24445 Miscellaneous 900099 5205 5205 29650 873907 791836 0 70221 290364 290364 179463 179463 37277 37277 23338 23338 2250 2250 3947 3947 8100 8100 27095 27095 20808 20808 69661 69661 430 430 83477 83477 30902 30902 Training Supplies 61355 61355 Auto Expenses 3333 3333 841800 748268 93532 0 419858 170879 80392 49196 74219 117577 17222 5392 2416941 1360048 1072056 1056893 2143795 2589038 3807542 3988975 31821 28434 13500 14040 45321 42474 X 3762221 3946501 3762221 3946501 3807542 3988975 32107 152173 0 X false true X true false X 76400 76400 1769607 902933 866674 570934 457115 113819 1056893 Book Deposits 12240 Security Deposits 1800 14040 998985 152173 152173 846812 27095 27095 873907 814705 814705 27095 27095 841800 true true true true true true false false false false false false false false false false false true Description of nondiscriminatory policy (Question 3) Pursuant to Section 4.02 of Rev. proc 75-50, a statement of the Funds racially non-discrimatory policy is included in all brochures, application forms and announcements to potential applicants and current students and in all plan documents. Apprentices are selected from a pool of production workers and approximately 18% of current apprentices are minorities. false false false false false false David Pistotti Traning Cordinator 141048 97904 238952 Quintin Tunrer Sr Instructor 120744 93359 214103 Officer directors etc family relationship Part VI line 2 The relationship between the Trustees of the Fund is a business relationship. The Fund is established and maintained pursuant to the Employee Retirement Income Security Act of 1974, as amended. The Fund, as a Taft-Hartley Fund, is administered by a Board of Trustees which is composed of an equal number of union and employer representatives. Becuase of this organizational reqirement, there is a business relationship between the Trustees. Member election for additional members Part VI line 7a The apprenticeship Fund is a Taft-Hartley Fund and is administered by the Board of six Trustees. The Employer Association and the Local Union, who are the settlors of the Fund, appoint three Trustees each. Form 990 governing body review Part VI line 11 The Form 990 is provided to each Trustee before it is filed with the IRS. In addition, it is presented and approved by the full Board of Trustees at a meeting, subject to review by and approval of the Funds legal counsel. Conflict of interest policy compliance Part VI line 12c Upon becoming a member of the Board of Trustees, each Trustee is give the Conflict of Interest Policy, which is periodically reviewed as needed. In addition, annually each Trustee must answer the fiduciary liability insurance renewal questionaire, which contains questions regarding potential and actual conflicts of interst. CEO executive director top management comp Part VI line 15a The Fund is established and maintained pursuant to the Employee Retirement Income Security Act of 1974, as amended. The Fund, as a Taft-Hartley Plan, is administered by a Board of Trustees which is composed of an equal number of union and employer representatives. The Fund provides training for apprentices and journeymen in the unionized industrial (as opposed to construction) sheet metal worker industry. The top management officialis the Funds Coordinator, an employee of the Fund hired by the Board of Trustees. The salary and other compensation for the Coordinator is derived from the current collectively bargained wage rate for general foreman at forty hours per week, plus an additional $4 per hour. This calculation is intended to reflect that the Coordinator is a highly and and broadly skilled sheet metal worker who could earn such wages where he or she working in covered employment (with the ability to earn overtime wages). In this way, the Coordinators compensation is based upon an industry-appropriate comparability determination, but because there are very few industrial sheet metal apprenticeship schools, and the skills and responsibilities for Coordinators vary widely, it is not possible or practical to use other comparability measures. Governing documents etc available to public Part VI line 19 The Fund is established and maintained pursuant to the Employee Retirement Security Act of 1974, as amended. It operates in compliance with the Reporting and Disclosure requriements of the Subtitle B, Part I of ERISA with respect to disclosure of its governing documents and financial information. It operates in compliance with the Fiduciary responsibility requirements of Subtitle B, Part 4 of ERISA. SMW Local 292 Health Fund 700 Tower Drive Troy MI 48098 381433000 Health MI 501c9 N/A false SMW Local 292 Pension Fund 700 Tower Drive Troy MI 48098 381659157 Pension MI 401a N/A false SMW 292 SUB Fund 700 Drive Troy MI 48098 237205462 SUB MI 501c9 N/A false SMW Local 292 Annuity Fund 700 Tower Drive Troy MI 48098 383204600 Annuity MI 401a N/A false