THE SHEET METAL LOCAL NO 40 HEALTH FUND: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- THE SHEET METAL LOCAL NO 40 HEALTH FUND (EIN 06-1013879)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-08
- IRS object ID
- 202443139349301304
- Schema version
- 2023v5.1
- 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 | 2024-11-08T09:42:27-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 611436956 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOVAK FRANCELLA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 MONUMENT RD 5TH FLR | AddressLine1Txt |
| City | BALA CYNWYD | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 061013879 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHEET METAL WORKERS' LOCAL NO 40 | BusinessNameLine1Txt |
| Business Name Line2 | HEALTH FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SHEE | BusinessNameControlTxt |
| Phone | 2125055050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1040 AVE OF THE AMERICAS 24TH FLR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100183726 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN NIMMONS | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 8004468646 | PhoneNum |
| Signature | 2024-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LOUIS VERZELLA CPA | PreparerPersonNm |
| PTIN | P00360279 | PTIN |
| Phone | 6106689400 | PhoneNum |
| Preparation | 2024-11-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | JOHN NIMMONS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1040 AVE OF THE AMERICAS 24TH FLR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100183726 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,345,764 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1949 | FormationYr |
| Legal Domicile State | CT | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH, LIFE, ACCIDENTAL DEATH & DISMEMBERMENT COVERAGE AND DISABILITY BENEFITS TO PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS WHO WORK, OR WORKED, IN THE SHEET METAL INDUSTRY AS MEMBERS OF LOCAL 40, OR WHO WORKED IN SUPPORT OF THE INDUSTRY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,149,974 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,858,621 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,238 | PYInvestmentIncomeAmt |
| CY Investment Income | $59,242 | CYInvestmentIncomeAmt |
| PY Other Revenue | $604,859 | PYOtherRevenueAmt |
| CY Other Revenue | $427,901 | CYOtherRevenueAmt |
| PY Total Revenue | $7,762,071 | PYTotalRevenueAmt |
| CY Total Revenue | $8,345,764 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $6,663,894 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $6,550,858 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $781,510 | PYOtherExpensesAmt |
| CY Other Expenses | $870,995 | CYOtherExpensesAmt |
| PY Total Expenses | $7,445,404 | PYTotalExpensesAmt |
| CY Total Expenses | $7,421,853 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $316,667 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $923,911 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,441,105 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,404,573 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $437,304 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $476,861 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,003,801 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,927,712 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE HEALTH (MEDICAL, DENTAL, VISION, AND PRESCRIPTION), LIFE, ACCIDENTAL DEATH & DISMEMBERMENT COVERAGE AND DISABILITY BENEFITS TO PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS WHO WORK, OR WORKED, IN THE SHEET METAL INDUSTRY AS MEMBERS OF LOCAL 40, OR WHO WORKED IN SUPPORT OF THE INDUSTRY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE MAJOR MEDICAL, HOSPITALIZATION, DISABILITY, LIFE INSURANCE, AND OTHER HEALTH BENEFITS TO ELIGIBLE PARTICIPANTS OF THIS FUND AND THEIR BENEFICIARIES. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | 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 (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL COOK ASSOCIATES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2125055050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1040 AVENUE OF THE AMERICAS 24TH | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100183726 | ZIPCd |
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 |
|---|---|---|---|---|---|---|
| JASON SHERMAN | ||||||
| LABOR TRUSTEE | 0.30 | 1.00 | Yes (X) | $0 | $0 | $0 |
| JOHN NIMMONS | ||||||
| LABOR TRUSTEE | 0.30 | 1.00 | Yes (X) | $0 | $133,512 | $107,582 |
| FRED DESCY | ||||||
| LABOR TRUSTEE | 0.30 | 1.00 | Yes (X) | $0 | $117,121 | $104,795 |
| JOHN M BEAL | ||||||
| LABOR TRUSTEE | 0.30 | 1.00 | Yes (X) | $0 | $0 | $0 |
| MICHAEL THOMPSON | ||||||
| MANAGEMENT TRUSTEE | 0.30 | Yes (X) | $0 | $0 | $0 | |
| LYNNE A KLEEBERG | ||||||
| MANAGEMENT TRUSTEE | 0.30 | Yes (X) | $0 | $0 | $0 | |
| KENNETH R KLEEBERG | ||||||
| MANAGEMENT TRUSTEE | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JOHN LUCCHESSI | ||||||
| MANAGEMENT TRUSTEE | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $250,633 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $212,377 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ZENITH AMERICAN SOLUTIONS | |||||
| 8 FAIRFIELD BLVD STE 105 | WALLINGFORD | CT | 06492 | THIRD PARTY ADMINISTRATOR | $219,448 |
| PAYER MATRIX | |||||
| 1400 N PROVIDENCE RD BLDG 2 ST | MEDIA | PA | 19063 | RX BENEFITS MANAGER | $213,501 |
| ANTHEM HEALTH PLANS | |||||
| 108 LEIGUS ROAD | WALLINGFORD | CT | 06492 | PPO, CLAIMS REPRICING | $182,832 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $6,996,431 | $6,996,431 |
| RETIREE CONTRIBUTIONS | 900099 | $608,888 | $608,888 |
| RECIPROCAL AGREEMENTS, | 900099 | $201,774 | $201,774 |
| EMPLOYEE CONTRIBUTIONS | 900099 | $51,528 | $51,528 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,858,621 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,242 | TotalRevenueColumnAmt |
| Exclusion | $59,242 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PRESCRIPTION REBATE | 900099 | $165,175 | $165,175 |
| COBRA SUBSIDY REIMBURS | 900009 | $165,058 | $165,058 |
| STOP LOSS REIMBURSEMEN | 900099 | $97,388 | $97,388 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $280 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $280 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $427,901 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,345,764 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,286,522 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $59,242 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,550,858 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,649 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,938 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,950 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $751,758 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,018 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,820 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,313 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUES ASSESSMENT | Desc |
| Total | $5,549 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,421,853 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,862,963 | BOYAmt |
| EOY | $2,686,694 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $778,542 | BOYAmt |
| EOY | $877,843 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,804 | BOYAmt |
| EOY | $11,804 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $787,796 | BOYAmt |
| EOY | $828,232 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,441,105 | BOYAmt |
| EOY | $4,404,573 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,148 | BOYAmt |
| EOY | $17,205 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,422 | BOYAmt |
| EOY | $33,422 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,734 | BOYAmt |
| EOY | $426,234 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $437,304 | BOYAmt |
| EOY | $476,861 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,003,801 | BOYAmt |
| EOY | $3,927,712 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,003,801 | BOYAmt |
| EOY | $3,927,712 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,441,105 | BOYAmt |
| EOY | $4,404,573 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $923,911 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| EMPLOYER BOND DEPOSIT | $55,234 |
| BENEFIT OBLIGATIONS | $371,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $426,234 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,246,426 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,246,426 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $1,950 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $97,388 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $99,338 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,345,764 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,263,015 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$97,388 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$97,388 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,360,403 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $1,950 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $59,500 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $61,450 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,421,853 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | STOP LOSS REIMBURSEMENTS |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | STOP LOSS REIMBURSEMENTS |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CHANGES IN BENEFIT OBLIGATIONS |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHN NIMMONS | ||||||||||||||
| LABOR TRUSTEE | $0 | $133,512 | $0 | $0 | $0 | $0 | $0 | $71,036 | $0 | $36,546 | $0 | $241,094 | $0 | $0 |
| FRED DESCY | ||||||||||||||
| LABOR TRUSTEE | $0 | $117,121 | $0 | $0 | $0 | $0 | $0 | $68,249 | $0 | $36,546 | $0 | $221,916 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | TRUSTEES LYNNE A. KLEEBERG AND KENNETH KLEEBERG ARE RELATED. |
| FORM 990, PART VI, SECTION A, LINE 7A | IF THERE IS A VACANCY OF A UNION (LABOR) TRUSTEE, A SUCCESSOR TRUSTEE SHALL BE APPOINTED BY THE UNION TO SERVE ON AN INTERIM BASIS. IF THERE IS A VACANCY OF AN ASSOCIATION (MANAGEMENT) TRUSTEE, A SUCCESSOR TRUSTEE SHALL BE APPOINTED BY THE ASSOCIATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY VIA PAPER COPY OR EMAIL. THE FORM 990 WAS REVIEWED BY THE TRUSTEE SIGNING THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | AFTER DISCLOSURE OF THE CONFLICT, AND AFTER DISCUSSION WITH THE PERSON, THE TRUSTEES SHALL DECIDE IF A CONFLICT EXISTS. IF A MORE ADVANTAGEOUS TRANSACTION OF ARRANGEMENT IS NOT REASONABLY POSSIBLE, THE DISINTERESTED PARTIES WILL DETERMINE WHETHER THE TRANSACTION OR ARRAGEMENT IS IN THE BEST INTEREST OF THE FUND. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF TRUSTEES ANNUALLY REVIEW ALL COMPENSATION AND DOCUMENT THE PROCESS IN MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 18 | GOVERMENT DOCUMENTS AND THE CONFLICT OF INTEREST POLICY IS AVAILABLE AT THE FUND OFFICE UPON REQUEST. THE FINANCIAL STATMENTS ARE AVAILABLE FOR PULBIC INSPECTION AT THE FUND OFFICE, FREE OF CHARGE. COPIES OF THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS WILL ALSO BE PROVIDED TO EACH MEMBER OR PARTICIPANT. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERMENT DOCUMENTS AND THE CONFLICT OF INTEREST POLICY IS AVAILABLE AT THE FUND OFFICE UPON REQUEST. THE FINANCIAL STATMENTS ARE AVAILABLE FOR PULBIC INSPECTION AT THE FUND OFFICE, FREE OF CHARGE. COPIES OF THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS WILL ALSO BE PROVIDED TO EACH MEMBER OR PARTICIPANT. |
| FORM 990, PART IX, LINE 11G | ACTUARIAL AND CONSULTING 44,000. PERSONNEL TRANSITION FEE 9,712. CONTRACT ADMIN FEES 698,046. |
| FORM 990. PART XII, LINE 2C | MANAGEMENT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT, SELECTION OF THE INDEPENDENT AUDITORS AND THE FINANCIAL STATEMENTS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| SHEET METAL INDUSTRY APPRENTICE & TRAINING FUND | ||||||||
| 114 OLD FORGE RD | ROCKY HILL | CT | 06067 | 237412739 | EMPLOYEE BENEFIT FUND | CT | 501(C)(3) | 0 |
| SHEET METAL WORKERS' LOCAL NO 40 PENSION | ||||||||
| 100 OLD FORGE RD | ROCKY HILL | CT | 06067 | 066157817 | EMPLOYEE BENEFIT FUND | CT | 501(D) | 0 |
| SHEET METAL WORKERS' LOCAL NO 40 SUPP RETIREMENT FUND | ||||||||
| 100 OLD FORGE RD | ROCKY HILL | CT | 06067 | 061074075 | EMPLOYEE BENEFIT FUND | CT | 501(D) | 0 |
| NORTHEAST REGIONAL COUNCIL OF SMART | ||||||||
| 1157 ADAMS STREET | DORCHESTER | MA | 02124 | 862091145 | LABOR UNION | CT | 501(C)(5) | 0 |
| ASSOCIATED SHEET METAL & ROOFING CONTRACTORS OF CT INC | ||||||||
| PO BOX 168 | GRANBY | CT | 06035 | 060618146 | ASSOCIATION OF SHEET METAL WORKERS | CT | 501(C)(6) | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (30 entries)
| A&T FUND |
| AIR BALANCING SERVICE CO |
| ARCHITECTURAL SHEET METAL |
| BHI ENERGY SPECIALTY SERVICES |
| COMMERCIAL ROOFING & CONTRACTING INC |
| EAGLE RIVET ROOF SERVICES CORP |
| ENVIRONMENTAL TESTING & BALANCING INC |
| ERNEST PETERSON INC |
| F & F MECHANICAL ENTERPRISES INC |
| FFFC OF CT |
| GOLD SEAL ROOFING LLC |
| GREENWOOD INDUSTRIES INC COMPANIES |
| HEALTH FUND BUY-IN |
| JAMES E BRENNAN CO INC |
| JHS RESTORATION INC |
| KLEEBERG SHEET METAL INC |
| LK SHEET METAL INC |
| LABCO AIR & WATER BALANCING LLC |
| MASSEY'S PLATE GLASS AND ALUMINUM INC |
| OFFSHORE CONSTRUCTION INC |
| PALMER SHEET METAL CO INC |
| SASMI |
| SOUTHERN NEW ENGLAND INSTALLERS LLC |
| THE HILLERY COMPANY |
| THE IMPERIAL COMPANY INC |
| TITAN ROOFING INC |
| TRUEFLOW TESTING & BAL LLC |
| WING'S TESTING & BALANCE CO |
| YANKEE SHEET METAL COMPANY INC |
| YOUNG DEVELOPERS LLC |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |