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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 82-2197312

SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND

Also known as SMART LU219 AND SMACNA OF NIL LMC

Tax-exempt · ROCKFORD, IL 61109

Financials

$238K$375K2023$4K$189K2024$17K$215K2025
Revenue Expenses · by fiscal year end
Financials of SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$16,695$214,965-$198,270$35,603$0$35,603
December 31, 2024990-EZ$3,639$188,623-$184,984$233,873$0$233,873
December 31, 2023990$238,363$374,599-$136,236$418,857$0$418,857
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Program service revenue
$315
Investment income
$1,530
Other revenue
$14,850

Expenses

Grants and similar amounts paid
$201,400
Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$1,899
Other expenses
$11,666

Balance sheet and other

Total assets, start of year
$233,873
Total assets, end of year
$35,603
Total liabilities, end of year
$0
Net assets, end of year
$35,603
Cash, savings and investments
$35,603
Gross receipts
$16,695

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-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JOSEPH COOKCHAIRMAN1$0
TODD WHITLOCKTRUSTEE1$0
KEVIN RAUCHSECRETARY1$0
JASON BERGERTRUSTEE1$0
JOHN WILBURNTRUSTEE1$0
990-EZ for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
JOSEPH COOKCHAIRMAN1$0
TODD WHITLOCKTRUSTEE1$0
TIM WURSTERTRUSTEE - PAST1$0
KEVIN RAUCHSECRETARY1$0
JASON BERGERTRUSTEE1$0
JOHN WILBURNTRUSTEE1$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
JOSEPH COOKCHAIRMAN
Trustee or director
1$0
TODD WHITLOCKTRUSTEE
Trustee or director
1$0
TIM WURSTERTRUSTEE
Trustee or director
1$0
RODNEY GILLEYTRUSTEE - PAST
Trustee or director
1$0
KEVIN RAUCHSECRETARY
Trustee or director
1$0
JOHN WILBURNTRUSTEE
Trustee or director
1$0
JASON BERGERTRUSTEE - NEW
Trustee or director
1$0

Address and contacts

Address (IRS master file)
3316 N PUBLISHERS DR, ROCKFORD, IL 61109-6318
Signed the 990-EZ
JOSEPH COOK, CHAIRMAN
Phone
(815) 874-6641
Return prepared by
LEGACY PROFESSIONALS LLP

Mission

LABOR MANAGEMENT COMMITTEE

990-EZ for the year ended December 31, 2025

Program accomplishments

  • ASSIST WORKERS AND EMPLOYERS IN SOLVING PROBLEMS OF MUTUAL CONCERN, TO IMPROVE THE EMPLOYMENT OPPORTUNITIES FOR EMPLOYEES, TO EXPAND THE MARKET FOR THE CONSTRUCTION INDUSTRY, TO IMPROVE COMMUNICATIONS BETWEEN LABOR AND MANAGEMENT AND TO PROVIDE WORKERS AND EMPLOYERS WITH OPPORTUNITIES TO EXPLORE JOINT APPROACHES TO ORGANIZATIONAL EFFECTIVENESS.
  • SPONSOR A REBATE PROGRAM FOR CONSUMERS UTILIZING UNION SHEET METAL, AIR, RAIL AND TRANSPORTATION CONTRACTORS.

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-N for SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
82-2197312
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
2018
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Employment (J40)
Assets (IRS master file)
$35,603
Income (IRS master file)
$16,695

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$16,695$214,965$35,603XML
990-EZDecember 2024$3,639$188,623$233,873IRS
990December 2023$238,363$374,599$418,857XML
990December 2022$420,145$320,583$555,093IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––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 82-2197312).

Questions about SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND

What is the EIN of SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND?
The employer identification number (EIN) of SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND is 82-2197312.
Is SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2018.
Are donations to SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND?
The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does SMART LOCAL UNION 219 AND SMACNA OF NORTHERN ILLINOIS LMC TRUST FUND have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $16,695, expenses of $214,965 and total assets of $35,603 at year end.

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