Nonprofit · EIN 36-2356062
SMART LOCAL 265 WELFARE FUND
Tax-exempt · DOWNERS GROVE, IL 60515
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $40,272,912 | $42,182,866 | -$1,909,954 | $44,221,963 | $19,523,239 | $24,698,724 |
| June 30, 2024 | 990 | $33,624,556 | $37,459,627 | -$3,835,071 | $41,447,122 | $16,525,455 | $24,921,667 |
| June 30, 2023 | 990 | $30,212,937 | $34,391,758 | -$4,178,821 | $41,446,905 | $15,710,715 | $25,736,190 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $38,346,855
- Investment income
- $1,088,222
- Net gain from sales of assets
- $485,083
- Other revenue
- $837,835
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $35,565,656
- Other salaries and wages
- $891,071
- Salaries, compensation and benefits (total)
- $1,603,038
- Professional fundraising fees
- $0
- Legal fees
- $156,686
- Accounting fees
- $72,641
- Occupancy
- $257,301
- Depreciation
- $22,881
Balance sheet and other
- Total assets, start of year
- $41,447,122
- Total assets, end of year
- $44,221,963
- Total liabilities, end of year
- $19,523,239
- Net assets, end of year
- $24,698,724
- Land, buildings and equipment
- $616,252
- Publicly traded securities
- $11,511,134
- Gross receipts
- $46,756,035
- Employees
- 88
- Volunteers
- 0
- Year formed
- 1962
- State of legal domicile
- IL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MATTHEW GUGALA | TRUSTEE Trustee or director | 3 | $0 | $216,421 | $112,324 |
| KEVIN GALASS | TRUSTEE Trustee or director | 3 | $0 | $174,105 | $103,959 |
| BRIAN DAHLMAN | TRUSTEE Trustee or director | 3 | $0 | $166,233 | $102,757 |
| RON MIKA | TRUSTEE Trustee or director | 3 | $0 | $165,023 | $102,421 |
| TOM SYRON | TRUSTEE Trustee or director | 3 | $0 | $162,920 | $102,321 |
| KATIE EBY | ADMINISTRATOR Highest-paid employee | 40 | $184,272 | $0 | $69,570 |
| JOHN DANIEL | FORMER TRUSTEE Trustee or director | 3 | $0 | $135,951 | $61,013 |
| BRIAN DOXIE | CLAIMS MANAGER Highest-paid employee | 40 | $112,434 | $0 | $68,766 |
| EMILY BANDERA | PENSION MANAGER Highest-paid employee | 40 | $100,547 | $0 | $64,732 |
| PAT HUDGENS | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| JOHN SHAW | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| KEN WIESBROOK | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| TERRANCE VAN SOMEREN | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| MIKE CATANZARO | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| ANDY YONKUS | FORMER TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
990 for the year ended June 30, 2024: 13 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN DANIEL | TRUSTEE Trustee or director | 3 | $0 | $236,661 | $112,742 |
| MATTHEW GUGALA | TRUSTEE Trustee or director | 3 | $0 | $178,594 | $101,688 |
| KEVIN GALASS | TRUSTEE Trustee or director | 3 | $0 | $159,850 | $97,938 |
| RON MIKA | TRUSTEE Trustee or director | 3 | $0 | $157,436 | $98,032 |
| BRIAN MCSHERRY | TRUSTEE Trustee or director | 3 | $0 | $157,684 | $96,745 |
| BRIAN DAHLMAN | TRUSTEE Trustee or director | 3 | $0 | $155,530 | $97,770 |
| KATIE EBY | ADMINISTRATOR Highest-paid employee | 40 | $174,607 | $0 | $64,810 |
| BRIAN DOXIE | CLAIMS MANAGER Highest-paid employee | 40 | $107,670 | $0 | $64,454 |
| PAT HUDGENS | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| JOHN SHAW | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| KEN WIESBROOK | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| ANDY YONKUS | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| TERRANCE VAN SOMEREN | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 12 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN DANIEL | TRUSTEE Trustee or director | 3 | $0 | $227,993 | $109,481 |
| MATTHEW GUGALA | TRUSTEE Trustee or director | 3 | $0 | $171,484 | $97,834 |
| KEVIN GALASS | TRUSTEE Trustee or director | 3 | $0 | $160,104 | $95,977 |
| RON MIKA | TRUSTEE Trustee or director | 3 | $0 | $158,683 | $95,616 |
| BRIAN DAHLMAN | TRUSTEE Trustee or director | 3 | $0 | $157,460 | $95,615 |
| KATIE EBY | ADMINISTRATOR Highest-paid employee | 40 | $172,634 | $0 | $60,689 |
| BRIAN DOXIE | CLAIMS MANAGER Highest-paid employee | 40 | $105,763 | $0 | $60,624 |
| PAT HUDGENS | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| JOHN SHAW | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| KEN WIESBROOK | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| ANDY YONKUS | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
| TERRANCE VAN SOMEREN | TRUSTEE Trustee or director | 3 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3110 WOODCREEK DR, DOWNERS GROVE, IL 60515-5411
- Signed the 990
- MATT GUGALA, TRUSTEE
- Phone
- (630) 668-7260
- Return prepared by
- Calibre CPA Group PLLC
Mission
PROVIDE HEALTH, DENTAL, PRESCRIPTION DRUG, VISION AND DEATH BENEFITS COVERING SUBSTANTIALLY ALL PARTICIPATING PERSONS UNDER THE SHEET METAL WORKERS LOCAL 265 UNION'S COLLECTIVE BARGAINING AGREEMENT.
Program accomplishments
- PROVIDED ARE HEALTH (HOSPITAL, MAJOR MEDICAL, AND LONG TERM DISABILITY), DENTAL, VISION, AND DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS.
- PROVIDED ARE HEALTH (HOSPITAL, MAJOR MEDICAL, AND LONG TERM DISABILITY), DENTAL, VISION, AND DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 36-2356062
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1968
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $44,221,963
- Income (IRS master file)
- $46,756,035
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $40,272,912 | $42,182,866 | $44,221,963 | XML |
| 990 | June 2024 | $33,624,556 | $37,459,627 | $41,447,122 | XML |
| 990 | June 2023 | $30,212,937 | $34,391,758 | $41,446,905 | XML |
| 990 | June 2022 | $27,083,938 | $37,341,688 | $43,023,590 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-2356062).
Questions about SMART LOCAL 265 WELFARE FUND
- What is the EIN of SMART LOCAL 265 WELFARE FUND?
- The employer identification number (EIN) of SMART LOCAL 265 WELFARE FUND is 36-2356062.
- Is SMART LOCAL 265 WELFARE FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1968.
- Are donations to SMART LOCAL 265 WELFARE FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SMART LOCAL 265 WELFARE FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SMART LOCAL 265 WELFARE FUND due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMART LOCAL 265 WELFARE FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who are the officers and directors of SMART LOCAL 265 WELFARE FUND?
- The 990 for the year ended June 30, 2025 lists 15 people; 3 received compensation from the organization.
- How much revenue does SMART LOCAL 265 WELFARE FUND have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $40,272,912, expenses of $42,182,866 and total assets of $44,221,963 at year end.
Other nonprofits in DOWNERS GROVE
- ADVOCATE HEALTH AND HOSPITALS CORPORATION EIN 36-2169147 · last filed 990 for 2024
- ADVOCATE NORTH SIDE HEALTH NETWORK EIN 36-3196629 · last filed 990 for 2024
- ADVOCATE HEALTH CARE NETWORK EIN 26-2525968 · last filed 990 for 2024
- ADVOCATE SHERMAN HOSPITAL EIN 36-2167920 · last filed 990 for 2024
- MIDWESTERN UNIVERSITY EIN 36-3377698 · last filed 990 for 2025
- GLOBAL TECHNOLOGY INDUSTRY ASSOCIATION EIN 06-1058206 · last filed 990 for 2024
- EHS HOME HEALTH CARE SERVICE INC EIN 36-2913108 · last filed 990 for 2024
- ADVOCATE CHARITABLE FOUNDATION EIN 36-3297360 · last filed 990 for 2024