SHEET METAL WORKERS LOCAL UNION NO 80 INSURANCE TRUST FUND: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SHEET METAL WORKERS LOCAL UNION NO 80 INSURANCE TRUST FUND (EIN 23-7165969)
- Tax period
- 2022-06-01 to 2023-05-31
- Filed
- 2024-04-15
- IRS object ID
- 202441079349300324
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-15T14:41:27-04:00 | ReturnTs |
| Tax Period End | 2023-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382284921 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENDA GRACE STULZ & COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38800 VAN DYKE AVE STE 100 | AddressLine1Txt |
| City | STERLING HEIGHTS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48312 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237165969 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHEET METAL WORKERS LOCAL NO 80 | BusinessNameLine1Txt |
| Business Name Line2 | INSURANCE TRUST FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SHEE | BusinessNameControlTxt |
| Phone | 2488139800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 480983446 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY MULLIGAN | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2488139800 | PhoneNum |
| Signature | 2024-04-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TIMOTHY | PersonFirstNm |
| Person Last | MULLIGAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRYAN STULZ | PreparerPersonNm |
| PTIN | P00265596 | PTIN |
| Phone | 5868836240 | PhoneNum |
| Preparation | 2024-04-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SAMES AS ABOVE | PrincipalOfficerNm |
| Gross Receipts | $27,592,960 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SHEET80.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1964 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PLAN PARTICIPANTS, AND THEIR DEPENDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,516,026 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $20,156,115 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,307,406 | PYInvestmentIncomeAmt |
| CY Investment Income | $294,588 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,220 | PYOtherRevenueAmt |
| CY Other Revenue | $279,918 | CYOtherRevenueAmt |
| PY Total Revenue | $21,828,652 | PYTotalRevenueAmt |
| CY Total Revenue | $20,730,621 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $18,750,351 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $22,101,364 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,338,494 | PYOtherExpensesAmt |
| CY Other Expenses | $1,403,439 | CYOtherExpensesAmt |
| PY Total Expenses | $20,088,845 | PYTotalExpensesAmt |
| CY Total Expenses | $23,504,803 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,739,807 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,774,182 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,583,834 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,565,027 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,499,653 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,616,146 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,084,181 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,948,881 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PLAN PARTICIPANTS, AND THEIR DEPENDENTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PLAN PARTICIPANTS, AND THEIR DEPENDENTS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 61 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENESYS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2488139800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE STE 300 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48098 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TIMOTHY MULLIGAN | ||||||
| CHAIRMAN | 1.00 | 40.00 | Yes (X) | $0 | $158,015 | $54,223 |
| ERIC MCPHERSON | ||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $140,404 | $69,682 |
| DAVID HARTSUCK | ||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $141,073 | $52,402 |
| BRYAN MCCONNELL | ||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $141,397 | $51,442 |
| DAVID KARL | ||||||
| SECRETARY | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 |
| RICK MEAD | ||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 |
| DAWN NORRIS-SENOPOLE | ||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 |
| IAN SWITALSKI | ||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $580,889 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $227,749 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BENESYS INC | |||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | ADMINISTRATIVE | $520,810 |
| BLUE CROSS BLUE SHIELD OF MICHIGAN | |||||
| 232 S CAPITOL AVENUE | LANSING | MI | 48933 | CLAIMS ADMINIST | $463,301 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 230000 | $18,334,414 | $18,334,414 |
| PARTICIPANT CONTRIBUTIONS | 230000 | $1,821,701 | $1,821,701 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $20,156,115 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $510,154 | TotalRevenueColumnAmt |
| Exclusion | $510,154 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,646,773 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,862,339 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$215,566 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$215,566 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$215,566 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $279,918 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $279,918 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $279,918 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,730,621 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,220,467 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $510,154 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,101,364 | TotalAmt |
| Program Services | $22,101,364 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $993,579 | TotalAmt |
| Management And General | $993,579 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,323 | TotalAmt |
| Management And General | $48,323 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,250 | TotalAmt |
| Management And General | $20,250 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,182 | TotalAmt |
| Management And General | $130,182 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,960 | TotalAmt |
| Management And General | $111,960 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,428 | TotalAmt |
| Management And General | $81,428 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,785 | TotalAmt |
| Management And General | $1,785 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,412 | TotalAmt |
| Management And General | $14,412 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP DUES | Desc |
| Total | $1,520 | TotalAmt |
| Management And General | $1,520 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,504,803 | TotalAmt |
| Program Services | $22,101,364 | ProgramServicesAmt |
| Management And General | $1,403,439 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,725,834 | BOYAmt |
| EOY | $1,006,475 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $578,746 | BOYAmt |
| EOY | $393,174 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,381,499 | BOYAmt |
| EOY | $1,564,444 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $360,673 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $539,588 | BOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,358,167 | BOYAmt |
| EOY | $22,240,261 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,583,834 | BOYAmt |
| EOY | $25,565,027 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $626,365 | BOYAmt |
| EOY | $673,634 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,288 | BOYAmt |
| EOY | $14,512 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,861,000 | BOYAmt |
| EOY | $11,928,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,499,653 | BOYAmt |
| EOY | $12,616,146 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,084,181 | BOYAmt |
| EOY | $12,948,881 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,084,181 | BOYAmt |
| EOY | $12,948,881 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,583,834 | BOYAmt |
| EOY | $25,565,027 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,774,182 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$361,118 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCUMULATED ELIGIBILITY CREDITS | $10,920,000 |
| CLAIMS INCURRED BUT NOT REPORTED | $1,008,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $11,928,000 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $20,239,321 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$361,118 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$361,118 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,600,439 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $130,182 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $130,182 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,730,621 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,374,621 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $23,374,621 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $130,182 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $130,182 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $23,504,803 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|
| TIMOTHY MULLIGAN | |||
| CHAIRMAN | $158,015 | $54,223 | $212,238 |
| ERIC MCPHERSON | |||
| TRUSTEE | $140,404 | $69,682 | $210,086 |
| DAVID HARTSUCK | |||
| TRUSTEE | $141,073 | $52,402 | $193,475 |
| BRYAN MCCONNELL | |||
| TRUSTEE | $141,397 | $51,442 | $192,839 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI | LINE 12B: EACH TRUSTEE MUST ANNUALLY COMPLETE THE FIDUCIARY LIABILITY INSURANCE RENEWAL QUESTIONNAIRE, WHICH CONTAINS QUESTIONS REGARDING POTENTIAL AS WELL AS ACTUAL CONFLICTS OF INTEREST. LINE 15B: THE FUND DID NOT HAVE ANY EMPLOYEES THAT MET THE DEFINITIONS DURING THE PLAN YEAR. IF THE FUND DID HAVE EMPLOYEES THAT MET THE LISTED DEFINITIONS, THEN ANY COMPENSATION WOULD HAVE BEEN ESTABLISHED IN ACCRODANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15A OF FORM 990. 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 TRUST FUND, IS ADMINISTERED BY A BOARD OF TRUSTEES WHICH IS COMPOSED OF AN EQUAL NUMBER OF UNION AND EMPLOYER REPRESENTATIVES, AND BECAUSE OF THIS ORGANIZATIONAL REQUIREMENT, THERE IS A BUSINESS REALATIONSHIP BETWEEN THE TRUSTEES. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE FUND IS ADMINISTERED BY A BOARD OF EIGHT TRUSTEES, COMPRISED OF FOUR UINON TRUSTEES AND FOUR EMPLOYER TRUSTEES. THE UNION TRUSTEES ARE ELECTED BY THE LOCAL UNION MEMBERSHIP, EITHER DIRECTLY INTO A TRUSTEE POSITION OR INTO AN OFFICE POSITION OF THE LOCAL UNION FROM WHICH THEY HOLD THIER TRUSTEESHIP. |
| FORM 990, PAGE 6, PART VI, LINE 11B | 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 AND APPROVAL BY THE FUND'S LEGAL COUNSEL PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. IT OPERATES IN COMPLIANCE WITH THE REPORTING AND DISCLOSURE REQUIREMENTS OF SUBTITLE B, PART I ERISA WITH RESPECT TO DISCLOSURE OF ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION. IT OPERATES IN COMPLIANCE WITH THE FIDUCIARY RESPONSIBILITY REQIREMENTS OF SUBTITLE B, PART 4 OF ERISA. THE FUND DOES NOT HAVE A CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VII | LINE 1A: THE TRUSTEES OF THE FUND SERVE WITHOUT COMPENSATION FROM THE FUND FOR THOSE SERVICES. HOWEVER, SOME TRUSTEES ARE COMPENSATED AS EMPLOYEES OF ORGANIZATIONS THAT ARE CONSIDERED "RELATED ORGANIZATIONS" AS THAT TERM IS DEFINED IN THE INSTRUCTIONS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| SMACNA OF DETROIT | ||||||||||
| 3221 W BIG BEAVER SUITE 305 | TROY | MI | 48084 | 381810154 | PROMOTION | MI | 501C6 | N/A | false | |
| SMW LOCAL 80 APPRENTICESHIP FUND | ||||||||||
| 32700 DEQUINDRE | WARREN | MI | 48092 | 381795378 | TRAINING | MI | 501C3 | N/A | false | 2 |
| SMW LOCAL 80 ANNUITY FUND | ||||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | 382941426 | RETIREMENT | MI | 501A | N/A | false | |
| SMW LOCAL 80 PENSION FUND | ||||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | 386105633 | RETIREMENT | MI | 501A | N/A | false | |
| SMW LOCAL 80 SUB FUND | ||||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | 386112387 | UNEMPLOYME | MI | 501C9 | N/A | false | |
| SMW LOCAL 80 INT'L ASSOCIATION | ||||||||||
| 17100 WEST 12 MILE ROAD 2ND FLOOR | SOUTHFIELD | MI | 48076 | 381720794 | PROMOTION | MI | 501C5 | N/A | false | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (90 entries)
| Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|
| ADVANTAGE MECHANICAL GROUP | |
| N/A | false |
| AIR SOLUTIONS INC | |
| N/A | false |
| AIRFLOW TESTING INC | |
| N/A | false |
| ALLIANCE AIR CONDITIONING & HEATING | |
| N/A | false |
| ALLIED VENTILATION INC | |
| N/A | false |
| API CONSTRUCTION SPECIALTY | |
| N/A | false |
| APPLEGATE INC | |
| N/A | false |
| AUGUST WINTER & SONS | |
| N/A | false |
| BARMATIC INSPECTING COMPANY | |
| N/A | false |
| BARON MECHANICAL CONTRACTORS | |
| N/A | false |
| BEST IMPRESSIONS INC | |
| N/A | false |
| BIM DESIGNS INC | |
| N/A | false |
| BLOOM ROOFING SYSTEMS INC | |
| N/A | false |
| BRANDSAFWAY INDUSTRIES | |
| N/A | false |
| BUMLER MECHANICAL INC | |
| N/A | false |
| CASS | |
| N/A | false |
| CDP ENVIRONMENTAL INC | |
| N/A | false |
| CEI MICHIGAN LLC | |
| N/A | false |
| CMR MECHANICAL LLC | |
| N/A | false |
| CHRISTEN DETROIT | |
| N/A | false |
| COMPLETE MECHANICAL CONT | |
| N/A | false |
| CONQUEST MANUFACTURING LLC | |
| N/A | false |
| CONTI MECHANICAL INC | |
| N/A | false |
| CORE MECHANICAL | |
| N/A | false |
| CROWN CORR INC | |
| N/A | false |
| CURBS & DAMPER | |
| N/A | false |
| DANBOISE MECHANICAL | |
| N/A | false |
| DE-CAL INC | |
| N/A | false |
| DEE CRAMER INC | |
| N/A | false |
| DETROIT CORNICE & SLATE CO | |
| N/A | false |
| EW ENSROTH COMPANY | |
| N/A | false |
| ECKER MECHANICAL CONTRACTORS | |
| N/A | false |
| ENVIRO-AIRE INC | |
| N/A | false |
| ENCLOSURE SOLUTIONS & FAB | |
| N/A | false |
| ENVIRONMENTAL TESTING SERVICES | |
| N/A | false |
| ERV EHLERS COMPANY | |
| N/A | false |
| FM SYLVAN INC | |
| N/A | false |
| FORCED AIR SYSTEMS INC | |
| N/A | false |
| GOYETTE MECHANICAL | |
| N/A | false |
| GREAT LAKES HOTEL SUPPLY COMPANY | |
| N/A | false |
| HM WHITE LLC | |
| N/A | false |
| HALEY MECHANICAL INC | |
| N/A | false |
| HERITAGE MECHANICAL | |
| N/A | false |
| HILTON VENTILATION | |
| N/A | false |
| INTERNATIONAL TEST & BALANCE | |
| N/A | false |
| J & J METAL PRODUCTS | |
| N/A | false |
| JD CANDLER ROOFING CO INC | |
| N/A | false |
| JOHNSON CONTROLS INC | |
| N/A | false |
| LADUKE CORPORATION | |
| N/A | false |
| LIBERTY SHEET METAL | |
| N/A | false |
| LIMBACH COMPANY | |
| N/A | false |
| LONG MECHANICAL | |
| N/A | false |
| LYON MECHANICAL INC | |
| N/A | false |
| MW MORSS ROOFING | |
| N/A | false |
| MACOMB HEATING & COOLING | |
| N/A | false |
| MARTINEZ MECHANICAL INC | |
| N/A | false |
| MCM STAINLESS FABRICATING INC | |
| N/A | false |
| MCSHANE MECHANICAL CONTRACTING | |
| N/A | false |
| MECHANICAL DESIGN & INSTALLATION | |
| N/A | false |
| MECHANICAL SHEET METAL | |
| N/A | false |
| METRO AIR INC | |
| N/A | false |
| METRO CONTROLS INC | |
| N/A | false |
| MJ MECHANICAL | |
| N/A | false |
| MOTOR CITY BIM | |
| N/A | false |
| NEWTON & CRANE INC | |
| N/A | false |
| NORTH ROOFING | |
| N/A | false |
| QUALITY ROOFING & SHEET METAL | |
| N/A | false |
| RE LEGGETTE COMPANY | |
| N/A | false |
| RW MEAD & SONS INC | |
| N/A | false |
| RENE VANASSCHE & SONS COMPANY | |
| N/A | false |
| ROBERTSON-MORRISON INC | |
| N/A | false |
| ROYAL ROOFING COMPANY INC | |
| N/A | false |
| ROYAL-WEST ROOFING & SHEET METAL | |
| N/A | false |
| S & Z SHEET METAL | |
| N/A | false |
| SANI-VAC SERVICES INC | |
| N/A | false |
| SCHENA ROOFING & SHEET METAL CO | |
| N/A | false |
| SCHREIBER CORPORATION | |
| N/A | false |
| SDI EXTERIOR SYSTEMS LLC | |
| N/A | false |
| SET DUCT MANUFACTURING INC | |
| N/A | false |
| SUMMIT ROOFING LLC | |
| N/A | false |
| SYSTEMP CORP | |
| N/A | false |
| TF BECK | |
| N/A | false |
| TEMPCO MECHANICAL CONTRACTORS | |
| N/A | false |
| TOTAL FLOW CONTROL | |
| N/A | false |
| UNIVERSAL WALL SYSTEMS INC | |
| N/A | false |
| VENTCON INC | |
| N/A | false |
| VM DUCT SERVICES LLC | |
| N/A | false |
| WJ O'NEIL COMPANY | |
| N/A | false |
| WEBB MECHANICAL & ELECTRICAL | |
| N/A | false |
| WITT MECHANICAL INC | |
| N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |