2024-11-06T12:39:11-06:00 2023-12-31 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2023-01-01 940859420 INTERNATIONAL ASSN OF SMART NO 104 % MICHAEL NESBITT INTE 9253148600 3232 CONSTITUTION DRIVE LIVERMORE CA 94551 MICHAEL NESBITT FINANCIAL SEC/TREASU 9253148600 2024-11-05 true true JOSEPH M THIERMANN P01066616 9252779100 2023 2024-10-15 13:58:12Z MICHAEL NESBITT 3232 CONSTITUTION DRIVE LIVERMORE CA 94551 82707123 false X www.smw104.org X 1903 CA DEDICATED TO EXTENDING THE BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA. 18 10 97 0 0 0 28822 31716 35718260 37547173 4708356 571586 714527 566102 41169965 38716577 686562 524870 0 0 18642175 19997256 0 0 0 16294613 17198311 35623350 37720437 5546615 996140 103264301 104020227 4059002 3818788 99205299 100201439 DEDICATED TO EXTENDING THE BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA. false false EXTENDED BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA. false false true true false false false false false true false false false true true false true false false false false false false false false false true true true false false false false true false false false false false true true false false true 185 0 true 97 true false false false false false false false false X 18 10 true false false false true true true true false false false true true true true true true true true false CA X MICHAEL NESBITT 9253148600 3232 CONSTITUTION DRIVE LIVERMORE CA 94551 Richard Werner President/ business manager 45.0 0.0 X X 286983 0 164067 Mike Nesbitt Secretary/Treasurer 45.0 0.0 X X 247466 0 154092 Brian Masters Assistant Business Manager 45.0 0.0 X 232664 0 155385 MATTHEW VALLIS BUSINESS REPRESENTATIVE - 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EFF. 04/2023 3.0 0.0 X 8544 0 0 EMMANUEL ZENDEJAS EXECUTIVE BOARD - EFF. 04/2023 3.0 0.0 X 8544 0 0 Gregory Peden Executive Board 3.0 0.0 X 7884 0 0 Ruben Velasquez Executive Board 3.0 0.0 X 7884 0 0 joel magdaleno Trustee 3.0 0.0 X 7884 0 0 anthony middleton trustee 3.0 0.0 X 7884 0 0 MITCHELL KOCH EXECUTIVE BOARD - EFF. 04/2023 3.0 0.0 X 5942 0 0 ERIC PRIEST EXECUTIVE BOARD - EFF. 04/2023 3.0 0.0 X 5942 0 0 Andrew Ferrales Executive Board - PAST 3.0 0.0 X 5884 0 0 Steven Catalli warden /conductor 3.0 0.0 X 5653 0 0 RONALD R BOEHM TRUSTEE - EFF. 04/2023 3.0 0.0 X 5626 0 0 DUSTIN DIETZ EXECUTIVE BOARD - EFF. 07/2023 3.0 0.0 X 3802 0 0 NATE VENNARUCCI EXECUTIVE BOARD - EFF. 10/2023 3.0 0.0 X 2890 0 0 JOSE CORTEZ EXECUTIVE BOARD - EFF. 10/2023 3.0 0.0 X 2000 0 0 Lawrence Narr Executive Board - PAST 3.0 0.0 X 1824 0 0 David O'Hagin Executive Board - PAST 3.0 0.0 X 0 0 0 5164815 0 3506580 35 false true false CAZISOFT LLC 58 JANIN PLACE PLEASANT HILL CA 94523 COMPUTER CONSUL 3387826 Adams Broadwell Joseph Cardozo 601 Gateway Blvd SOUTH SAN FRANCISCO CA 94080 Legal SERVICES 293317 RONALD KESSLER PO BOX 1228 TUOLUMNE CA 95379 PROMOTIONS 266080 WITHUMSMITHBROWN PC 506 CARNEGIE CTR STE 400 PRINCETON NJ 08540 ACCOUNTING SERVICES 176125 SILICON VALLEY MEPS 1127 11TH STREET SUITE 210 SACRAMENTO CA 95814 LEGAL SERVICES 150000 10 31716 31716 MEMBERSHIP DUES 900099 36908189 36908189 INITIATION, REINSTATEMENT, AN 900099 159959 159959 ORGANIZING SUBSIDY 900099 479025 479025 37547173 1963257 1963257 0 0 263037 263037 0 263037 263037 42548150 50725 42501274 1489272 46876 -1438547 -1391671 -1391671 0 0 0 0 0 0 0 0 0 REIMBURSED EXPENSES 900099 161780 161780 MISCELLANEOUS RECEIPTS 900099 111563 111563 SALES OF JACKETS/T-SHIRTS/HAT 900099 29722 29722 303065 38716577 37850238 0 834623 383387 141483 0 0 9804118 0 2636003 5951442 880582 725111 0 930779 269993 0 0 67160 0 312363 769235 1202783 0 742871 736710 0 0 106611 4975405 3288728 642311 WAGE EQUALITY REIMBURSEMENT 1642450 EVENTS 409868 REBATES 372105 SEMINARS AND TRAININGS 165756 563183 37720437 X 2950855 4880036 184290 184437 0 0 0 0 0 0 0 0 121750 99250 0 0 0 0 39159821 7849014 32398411 31310807 67136453 67060544 0 0 0 0 0 0 472542 485153 103264301 104020227 46886 37434 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4012116 3781354 4059002 3818788 X 99205299 100201439 0 0 99205299 100201439 103264301 104020227 996140 X X false true X true false SMW 104 Political action committee 555 Capitol Mall Sacramento CA 95814 943369996 0 626901 SMW 104 District 2 Small Contributor 3232 CONSTITUTION DRIVE LIVERMORE CA 94551 900048814 0 126376 true false false PART I-A, LINE 1: The Local sponsors TWO political action committees to support or oppose state and local political candidates. The political action committees are funded by the members of the Local. 4238632 4238632 19968481 2904403 17064058 0 0 0 14952708 4944591 10008117 31310807 0 EMPLOYEE DEFERRED COMPENSATION 485153 WITHDRAWAL LIABILITIES 3296201 3781354 X part X, line 2: The Local has analyzed the tax positions taken by the entity and concluded that, as of December 31, 2023 and 2022, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the consolidated financial statements. The Local is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. true SMART LOCAL 293 1405 NORTH KING ST STE 401 HONOLULU HI 96817 990087275 501(c)(5) 25000 Donation-Labor FRIENDS OF FRESNO STATE CAMPAIGN COMMITTEE 5286 E HOME AVE FRESNO CA 93727 501(C)(4) 25000 BALLOT MEASURE CC LABOR TO LABOR 4200 PARK BLVD SUITE 128 OAKLAND CA 94602 501(C)(5) 15000 Donation-Labor ALAMEDA BCTC 4200 PARK BLVD 128 OAKLAND CA 94602 501(C)(5) 13000 Donation-Labor CONSTRUCTION INDUSTRY EDUCATIONAL FOUNDATION 5370 ELVAS AVENUE SACRAMENTO CA 95819 200595531 501(C)(3) 11000 Donation-Labor ALAMEDA COUNTY CENTRAL LABOR COUNCIL 7750 PARDEE LANE STE 110 Oakland CA 94621 940376350 501(C)(5) 10000 Donation-Labor CALIFORNIA ENERGY ALLIANCE 836 57TH STREET SUITE 420 SACRAMENTO CA 95819 823040711 501(C)(3) 10000 Donation-Labor SF BCTC EARP EVENTS FUNDRAISING OAKLAND CA 94602 10000 Donation-Labor THE IMPACT FOUNDRY 2030 W EL CAMINO AVE SACRAMENTO CA 95833 680173440 501(C)(3) 10000 Donation-Labor WESTERN STATES COUNCIL 1809 S STREET STE 101-207 Sacramento CA 95811 10000 civic/Charitable WORKING PARTNERSHIPS USA 2302 ZANKER ROAD SAN JOSE CA 95131 770387535 501(c)(3) 10000 Donation-Labor SPECIAL OLYMPICS 5130 SAN JOSE CA 95150 8104 Civic/Charitable HOLY CROSS CEMETERY 1577 COLMA CA 94014 8053 Civic/Charitable NAPA-SOLANO BCTC 2540 N WATNEY WAY FAIRFIELD CA 94533 7650 Donation-Labor CHRISTMAS IN THE PARK 1120 BIRD AVE UNIT F SAN JOSE CA 95122 770046955 501(C)(3) 7500 civic/Charitable SVCA 400 REED STREET SUITE 10 SANTA CLARA CA 95050 770357805 501(C)(3) 7500 Donation-Labor SACSIERRA'S BCTC 1600 SACRAMENTO INN SACRAMENTO CA 95815 7000 Donation-Labor SMART SCHOLARSHIP FOUNDATION 1750 NEW YORK AVE NW WASHINGTON DC 20006 521473935 501(c)(3) 6000 civic/Charitable 7 11 HARDSHIP ASSISTANCE 27 141483 0 PART I, LINE 1: THE LOCAL'S EXECUTIVE BOARD REVIEWS THE PURPOSE AND MISSION OF THE POTENTIAL CONTRIBUTION RECIPIENTS PRIOR TO PAYMENT OF CONTRIBUTIONS TO VARIOUS DOMESTIC ORGANIZATIONS, TO SUPPORT THEIR CIVIC AND CHARITABLE PROGRAMS. THE LOCAL ALSO HAS AN ISSUES POLITICAL ACTION COMMITTEE FUND DESIGNATED TO SUPPORT OR OPPOSE ISSUES, MEASURES AND PROPOSITIONS (NOT USED FOR POLITICAL CANDIDATES) AND THE EXECUTIVE BOARD REVIEWS THE RECIPIENTS PRIOR TO THE PAYMENT AND APPROVES THE CONTRIBUTIONS. PART I, LINE 2: THE LOCAL'S EXECUTIVE BOARD REVIEWS THE PURPOSE OF THE POTENTIAL CONTRIBUTION RECIPIENTS PRIOR TO PAYMENT OF CONTRIBUTIONS TO VARIOUS DOMESTIC INDIVIDUALS, TO SUPPORT THEIR CIVIC AND CHARITABLE PROGRAMS. THE LOCAL ALSO HAS A HARDSHIP FUND DESIGNATED TO ASSIST MEMBERS IN HARDSHIP, THE CONTRIBUTION RECIPIENTS OF WHICH ARE REVIEWED BY THE LOCAL'S HARDSHIP FUND COMMITTEE. THE APPLICANTS PROVIDE DOCUMENTATION FOR THEIR HARDSHIP APPLICATION AND THE LOCAL'S FINANCIAL SECRETARY TREASURER APPROVES THE AWARDS. X false false false Richard Werner President/ business manager 285268 0 0 0 1715 0 132020 0 32047 0 451050 0 0 0 Mike Nesbitt Secretary/Treasurer 242844 0 0 0 4622 0 124745 0 29347 0 401558 0 0 0 Brian Masters Assistant Business Manager 230475 0 0 0 2189 0 122865 0 32520 0 388049 0 0 0 Salvatore Rotolo Assistant Business Manager 217803 0 0 0 2663 0 94196 0 29347 0 344009 0 0 0 ROBERT STOKER BUSINESS REP. - PAST 129217 0 0 0 621 0 53054 0 18353 0 201245 0 0 0 Casey VanDenHeuvel Business Representative 207050 0 0 0 5059 0 108316 0 28537 0 348962 0 0 0 MATTHEW VALLIS BUSINESS REPRESENTATIVE - PAST 221909 0 0 0 2541 0 111060 0 32047 0 367557 0 0 0 Brian Werner Business representative 193400 0 0 0 1066 0 116521 0 32047 0 343034 0 0 0 Keith Dias business representative 193400 0 0 0 6548 0 117292 0 32047 0 349287 0 0 0 Vincent Sugrue BUSINESS REP. - EFF. 07/2023 207475 0 0 0 1254 0 82139 0 27367 0 318235 0 0 0 Richard Koenig BUSINESS PER. - PAST 122986 0 0 0 1137 0 77600 0 14978 0 216701 0 0 0 Anthony Urbina business representative 195155 0 0 0 4589 0 116912 0 30292 0 346948 0 0 0 Eric Haynes Business Representative 193400 0 0 0 3071 0 116704 0 32047 0 345222 0 0 0 Dominic Torreano business representative 193400 0 0 0 2045 0 116559 0 32047 0 344051 0 0 0 KEITH SYLVA BUSINESS REPRESENTATIVE 199250 0 0 0 5160 0 117122 0 26197 0 347729 0 0 0 Josh Vallis Business Representative 203540 0 0 0 2935 0 72310 0 32047 0 310832 0 0 0 Randy Young business representative 196910 0 0 0 1242 0 116446 0 28537 0 343135 0 0 0 Alicia N Mijares BUSINESS REPRESENTATIVE 193400 0 0 0 1934 0 116636 0 32857 0 344827 0 0 0 Richard Niday Assistant Business Manager 217960 0 0 0 4721 0 55793 0 21472 0 299946 0 0 0 Adam Masters Business Representative 203990 0 0 0 1818 0 108025 0 32407 0 346240 0 0 0 David Vincent Organzier 186927 0 0 0 788 0 104064 0 32047 0 323826 0 0 0 Feleti Latu Business Representative 148879 0 0 0 6978 0 82440 0 28762 0 267059 0 0 0 Robert Kuks Business Representative 148294 0 0 0 3128 0 81941 0 29347 0 262710 0 0 0 MICHAEL MARK BUSINESS REPRESENTATIVE - PAST 172107 0 0 0 3033 0 106017 0 31102 0 312259 0 0 0 Daniel S Rubio organizer 183531 0 0 0 2279 0 111404 0 26197 0 323411 0 0 0 EDWARD J CIRE organizer 188075 0 0 0 1143 0 103662 0 28761 0 321641 0 0 0 Thomas Trayer Jr BUSINESS REPRESENTATIVE 205550 0 0 0 1584 0 106933 0 27367 0 341434 0 0 0 Matthew Richard business representative 193400 0 0 0 2260 0 122854 0 32857 0 351371 0 0 0 RAMON ORTEGA ORGANIZER 180090 0 0 0 2021 0 100390 0 24057 0 306558 0 0 0 Corey Van Rys Business representative 148294 0 0 0 1560 0 55522 0 29347 0 234723 0 0 0 Jason Hutton BUSINESS REPRESENTATIVE 202703 0 0 0 1943 0 116453 0 26197 0 347296 0 0 0 Steven Alarcon BUSINESS REPRESENTATIVE 150232 0 0 0 5280 0 82194 0 29389 0 267095 0 0 0 Elizabeth Sutton BUSINESS REPRESENTATIVE 127118 0 0 0 1764 0 67792 0 47599 0 244273 0 0 0 Jaime Garcia TRUSTEE - PAST 134442 0 0 0 1889 0 35872 0 19846 0 192049 0 0 0 ADOLFO URENO ORGANIZER 188372 0 0 0 2000 0 94216 0 24844 0 309432 0 0 0 0 NICOLE ROTOLO FAMILY MEMBER OF AN OFFICER 71626 cOMPENSATION false SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS A) NAME OF PERSON: NICOLE ROTOLO B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF AN OFFICER D) DESCRIPTION OF TRANSACTION: COMPENSATION FORM 990, PART VI, SECTION A, LINE 2: BRIAN WERNER AND RICK WERNER HAVE FAMILY RELATIONSHIPS. JOSH VALLIS AND MATTHEW VALLIS HAVE FAMILY RELATIONSHIPS. ADAM MASTERS AND BRIAN MASTERS HAVE FAMILY RELATIONSHIPS. FORM 990, PART VI, SECTION A, LINE 6: ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. WITHDRAWAL CARD MEMBERS ARE THOSE MEMBERS NOT WORKING IN THE INDUSTRY AND ARE NOT ELIGIBLE TO VOTE. MILITARY MEMBERS ARE THOSE ACTIVELY REPORTING FOR MILITARY ASSIGNMENT AND ARE NOT ELIGIBLE TO VOTE. FORM 990, PART VI, SECTION A, LINE 7A: THE ORGANIZATION HAS AN EXECUTIVE BOARD. ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS ELECT MEMBERS OF THE EXECUTIVE BOARD. IN ORDER TO BE ELIGIBLE TO VOTE, THE MEMBER MUST BE IN GOOD STANDING WITH THE LOCAL AND MUST BE AN ACTIVE OR RETIRED SHEET METAL WORKER. FORM 990, PART VI, SECTION A, LINE 7B: ALL ITEMS APPROVED BY THE EXECUTIVE BOARD MUST ALSO BE APPROVED BY THE MEMBERSHIP DURING THE MONTHLY MEMBERSHIP MEETINGS. ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS MUST BE IN GOOD STANDING WITH THE LOCAL IN ORDER TO APPROVE SUCH ITEMS. FORM 990, PART VI, SECTION A, LINE 8B: THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B: THE EXECUTIVE BOARD MEMBERS REVIEW THE FORM 990 PRIOR TO FILING THE FORM, WHICH IS MADE AVAILABLE DURING THE MONTHLY MEETING. FORM 990, PART VI, SECTION B, LINE 12C: THE CONFLICT-OF-INTEREST POLICY APPLIES TO ALL OFFICERS AND BOARD MEMBERS OF THE UNION AS WELL TO ALL EMPLOYEES WHO EXERCISE AUTHORITY OVER THE AFFAIRS OF THE UNION. AT LEAST ANNUALLY, OFFICERS AND BOARD MEMBERS MUST DISCLOSE IN WRITING ANY RELATIONSHIPS OR INTERESTS THAT COULD GIVE RISE TO A CONFLICT. SHOULD A CONFLICT OF INTEREST EXIST, SUCH MATTER IS REVIEWED AND DELIBERATED BY THE GOVERNING BOARD (WITHOUT THE INPUT OR PARTICIPATION OF THE CONFLICTED INDIVIDUAL). FORM 990, PART VI, SECTION B, LINE 15: THE EXECUTIVE BOARD AND MEMBERSHIP REVIEWS AND APPROVES COMPENSATION FOR ALL FULL TIME OFFICERS BASED ON AN APPROVED % OF THE INDUSTRY WAGE AND FRINGE SCHEDULES. THE WAGE AND FRINGE SCHEDULES EFFECTIVE JUNE 29, 2022 THROUGH JUNE 27, 2023, WERE APPROVED BY THE MEMBERSHIP. FORM 990, PART VI, SECTION C, LINE 19: UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL INFORMATION AVAILABLE TO THE ORGANIZATION'S MEMBERS. FORM 990, PART XII, LINE 1: THE ORGANIZATION USES MODIFIED CASH BASIS METHOD OF ACCOUNTING TO PREPARE THE FORM 990. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN EXECUTIVE BOARD THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. 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