Nonprofit · EIN 36-6148078
SMART LOCAL 265 EDUCATION AND TRAINING TRUST FUND
Also known as 265
Tax-exempt · DOWNERS GROVE, IL 60515
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $3,453,127 | $2,999,745 | $453,382 | $12,866,951 | $7,862,436 | $5,004,515 |
| June 30, 2024 | 990 | $3,126,044 | $2,502,155 | $623,889 | $4,628,253 | $80,540 | $4,547,713 |
| June 30, 2023 | 990 | $2,813,398 | $2,366,980 | $446,418 | $4,014,087 | $89,513 | $3,924,574 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $31,932
- Program service revenue
- $3,224,595
- Investment income
- $129,924
- Other revenue
- $66,676
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $85,505
- Other salaries and wages
- $1,012,627
- Salaries, compensation and benefits (total)
- $1,622,599
- Professional fundraising fees
- $0
- Legal fees
- $9,575
- Accounting fees
- $20,043
- Occupancy
- $464,793
- Depreciation
- $118,799
Balance sheet and other
- Total assets, start of year
- $4,628,253
- Total assets, end of year
- $12,866,951
- Total liabilities, end of year
- $7,862,436
- Net assets, end of year
- $5,004,515
- Land, buildings and equipment
- $2,061,345
- Gross receipts
- $5,795,127
- Employees
- 12
- Volunteers
- 0
- Year formed
- 1966
- 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 | Other / benefits |
|---|---|---|---|---|
| JOSEPH CARONE | INSTRUCTOR Highest-paid employee | 40 | $154,851 | $77,057 |
| KELLY MARCELLIS | INSTRUCTOR Highest-paid employee | 40 | $143,562 | $71,826 |
| DENNIS MORAN | DIRECTOR OF TRAINING Highest-paid employee | 40 | $143,051 | $69,675 |
| ANTHONY AARNS | INSTRUCTOR Highest-paid employee | 40 | $140,575 | $71,972 |
| CHRISTOPHER JAMES | INSTRUCTOR Highest-paid employee | 40 | $133,618 | $70,260 |
| PAT HUDGENS | TRUSTEE Trustee or director | 3 | $0 | $0 |
| RIC DAHLMAN | TRUSTEE Trustee or director | 3 | $0 | $0 |
| HENRY ARTLIP | TRUSTEE Trustee or director | 3 | $0 | $0 |
| TOM SYRON | TRUSTEE Trustee or director | 3 | $0 | $0 |
| KEVIN GALASS | TRUSTEE Trustee or director | 3 | $0 | $0 |
| KEN WIESBROOK | TRUSTEE Trustee or director | 3 | $0 | $0 |
| BRIAN DAHLMAN | TRUSTEE Trustee or director | 3 | $0 | $0 |
| BRIAN MCSHERRY | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JEFF LUKITSH | TRUSTEE Trustee or director | 3 | $0 | $0 |
| MATT GUGALA | TRUSTEE Trustee or director | 3 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN DANIEL | FORMER TRUSTEE Trustee or director | 3 | $0 |
990 for the year ended June 30, 2024: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH CARONE | INSTRUCTOR Highest-paid employee | 40 | $149,269 | $72,828 |
| DENNIS MORAN | DIRECTOR OF TRAINING Highest-paid employee | 40 | $143,145 | $67,946 |
| JOEL OROZCO | INSTRUCTOR Highest-paid employee | 40 | $138,028 | $71,381 |
| ANTHONY AARNS | INSTRUCTOR Highest-paid employee | 40 | $134,417 | $68,093 |
| CHRISTOPHER JAMES | INSTRUCTOR Highest-paid employee | 40 | $129,834 | $68,408 |
| PAT HUDGENS | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| RIC DAHLMAN | TRUSTEE Trustee or director | 3 | $0 | $0 |
| HENRY ARTLIP | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JOHN DANIEL | CHAIRMAN Trustee or director, Officer | 3 | $0 | $0 |
| KEVIN GALASS | TRUSTEE Trustee or director | 3 | $0 | $0 |
| KEN WIESBROOK | TRUSTEE Trustee or director | 3 | $0 | $0 |
| BRIAN DAHLMAN | TRUSTEE Trustee or director | 3 | $0 | $0 |
| BRIAN MCSHERRY | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JEFF LUKITSH | TRUSTEE Trustee or director | 3 | $0 | $0 |
| MATT GUGALA | TRUSTEE Trustee or director | 3 | $0 | $0 |
990 for the year ended June 30, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH CARONE | INSTRUCTOR Highest-paid employee | 40 | $145,560 | $70,652 |
| DENNIS MORAN | DIRECTOR OF TRAINING Highest-paid employee | 40 | $141,079 | $65,576 |
| ANTHONY AARNS | INSTRUCTOR Highest-paid employee | 40 | $137,210 | $67,418 |
| CHRISTOPHER JAMES | INSTRUCTOR Highest-paid employee | 40 | $108,414 | $56,783 |
| KELLY MARCELLIS | INSTRUCTOR Highest-paid employee | 40 | $103,350 | $33,632 |
| PAT HUDGENS | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| RIC DAHLMAN | TRUSTEE Trustee or director | 3 | $0 | $0 |
| HENRY ARTLIP | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JOHN DANIEL | CHAIRMAN Trustee or director, Officer | 3 | $0 | $0 |
| KEVIN GALASS | TRUSTEE Trustee or director | 3 | $0 | $0 |
| KEN WIESBROOK | TRUSTEE Trustee or director | 3 | $0 | $0 |
| BRIAN DAHLMAN | TRUSTEE Trustee or director | 3 | $0 | $0 |
| BRIAN MCSHERRY | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JEFF LUKITSH | TRUSTEE Trustee or director | 3 | $0 | $0 |
| MATT GUGALA | TRUSTEE Trustee or director | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3110 WOODCREEK DR, DOWNERS GROVE, IL 60515-5411
- Principal officer (990 for 2024)
- MATT GUGALA, 3110 WOODCREEK DR, DOWNERS GROVE, IL 605155411
- Signed the 990
- MATT GUGALA, TRUSTEE
- Phone
- (630) 668-0110
- Return prepared by
- CALIBRE CPA GROUP PLLC
Mission
THE PLAN WAS ESTABLISHED AS AN EDUCATION FUND FOR THE PROFESSIONAL TRADE EDUCATION OF SUBSTANTIALLY ALL PARTICIPATING PERSON'S UNDER THE UNION'S COLLECTIVE BARGAINING AGREEMENT.
Program accomplishments
- PROFESSIONAL TRADE EDUCATION PROGRAM FOR THE PURPOSE OF TRAINING INDIVIDUALS.
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
- 36-6148078
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1967
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $12,866,951
- Income (IRS master file)
- $5,795,127
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $3,453,127 | $2,999,745 | $12,866,951 | XML |
| 990 | June 2024 | $3,126,044 | $2,502,155 | $4,628,253 | XML |
| 990 | June 2023 | $2,813,398 | $2,366,980 | $4,014,087 | XML |
| 990 | June 2022 | $2,643,973 | $2,173,161 | $3,574,404 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | 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 36-6148078).
Questions about SMART LOCAL 265 EDUCATION AND TRAINING TRUST FUND
- What is the EIN of SMART LOCAL 265 EDUCATION AND TRAINING TRUST FUND?
- The employer identification number (EIN) of SMART LOCAL 265 EDUCATION AND TRAINING TRUST FUND is 36-6148078.
- Is SMART LOCAL 265 EDUCATION AND TRAINING TRUST FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1967.
- Are donations to SMART LOCAL 265 EDUCATION AND TRAINING TRUST FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SMART LOCAL 265 EDUCATION AND TRAINING TRUST 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 EDUCATION AND TRAINING TRUST 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 EDUCATION AND TRAINING TRUST FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SMART LOCAL 265 EDUCATION AND TRAINING TRUST FUND?
- The 990 for the year ended June 30, 2025 names MATT GUGALA.
- Who are the officers and directors of SMART LOCAL 265 EDUCATION AND TRAINING TRUST FUND?
- The 990 for the year ended June 30, 2025 lists 16 people; 5 received compensation from the organization, the highest $154,851 (JOSEPH CARONE, INSTRUCTOR).
- How much revenue does SMART LOCAL 265 EDUCATION AND TRAINING TRUST FUND have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $3,453,127, expenses of $2,999,745 and total assets of $12,866,951 at year end.
Other nonprofits in DOWNERS GROVE
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- 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
- SMART LOCAL 265 WELFARE FUND EIN 36-2356062 · last filed 990 for 2025