GMP MEMBER DEATH BENEFIT FUND: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- GMP MEMBER DEATH BENEFIT FUND (EIN 82-6787909)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2023-02-16
- IRS object ID
- 202340479349301004
- Schema version
- 2020v4.2
- 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 | 2023-02-16T07:20:19-06:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 251408703 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHNEIDER DOWNS & CO INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PPG PLACE SUITE 1700 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 826787909 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GMP MEMBER DEATH BENEFIT FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GMPM | BusinessNameControlTxt |
| Phone | 4125622400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 BLVD OF THE ALLIES | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN E SHINN | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 4125622400 | PhoneNum |
| Signature | 2023-02-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JOHN | PersonFirstNm |
| Person Last | SHINN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SUSAN M KIRSCH | PreparerPersonNm |
| PTIN | P00341397 | PTIN |
| Phone | 4122613644 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2023-03-07 01:45:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRUCE SMITH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 BLVD OF THE ALLIES | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $40,461,766 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 2018 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | THE PLAN IS A WELFARE BENEFIT PLAN THAT PROVIDES DEATH BENEFITS TO MEMBERS OF THE FORMER GLASS, MOLDERS, POTTERY, PLASTICS & ALLIED WORKERS INTERNATIONAL UNION (GMP) WHO SATISFY THE PLAN'S PARTICIPATION REQUIREMENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 2 | 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 | $552,101 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $506,540 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,270,137 | PYInvestmentIncomeAmt |
| CY Investment Income | $607,835 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $6,822,238 | PYTotalRevenueAmt |
| CY Total Revenue | $1,114,375 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,254,150 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,100,500 | 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 | $215,051 | PYOtherExpensesAmt |
| CY Other Expenses | $144,995 | CYOtherExpensesAmt |
| PY Total Expenses | $1,469,201 | PYTotalExpensesAmt |
| CY Total Expenses | $1,245,495 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,353,037 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$131,120 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $55,898,149 | TotalAssetsBOYAmt |
| Total Assets EOY | $58,501,350 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $130,906 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $106,850 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $55,767,243 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $58,394,500 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PLAN IS A WELFARE BENEFIT PLAN THAT PROVIDES DEATH BENEFITS TO MEMBERS OF THE FORMER GLASS, MOLDERS, POTTERY, PLASTICS & ALLIED WORKERS INTERNATIONAL UNION (GMP) WHO SATISFY THE PLAN'S PARTICIPATION REQUIREMENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE PLAN IS A WELFARE BENEFIT PLAN THAT PROVIDES LUMP SUM DEATH BENEFIT PAYMENTS TO MEMBERS OF THE FORMER GLASS, MOLDERS, POTTERY, PLASTICS & ALLIED WORKERS INTERNATIONAL UNION (GMP) WHO SATISFY THE PLAN'S PARTICIPATION REQUIREMENTS. | 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 | Yes (1) | 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 | 771 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CA | ForeignCountryCd |
| 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 | 2 | 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 | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | 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 | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN E SHINN | PersonNm |
| Phone | 4125622400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 BLVD OF THE ALLIES | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (2 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 |
|---|---|---|---|---|---|---|
| BRUCE SMITH | ||||||
| TRUSTEE | 0.50 | 40.00 | Yes (X) | $0 | $185,755 | $49,785 |
| JOHN E SHINN | ||||||
| TRUSTEE | 0.50 | 40.00 | Yes (X) | $0 | $173,018 | $78,582 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $358,773 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $128,367 | 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
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORGAN STANLEY | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1585 BROADWAY | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | INVESTMENT ADVISOR | ServicesDesc |
| Compensation | $118,359 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GMP DEATH BENEFIT CONTRIBUTIONS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $506,540 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $506,540 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $506,540 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,577,629 | TotalRevenueColumnAmt |
| Exclusion | $1,577,629 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $38,377,597 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $39,347,391 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$969,794 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$969,794 | TotalRevenueColumnAmt |
| Exclusion | -$969,794 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,114,375 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $506,540 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $607,835 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,100,500 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,478 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,681 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $836 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,245,495 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,106,342 | BOYAmt |
| EOY | $4,588,158 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,725,573 | BOYAmt |
| EOY | $53,821,108 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,234 | BOYAmt |
| EOY | $92,084 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,898,149 | BOYAmt |
| EOY | $58,501,350 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,906 | BOYAmt |
| EOY | $106,850 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,906 | BOYAmt |
| EOY | $106,850 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,767,243 | BOYAmt |
| EOY | $58,394,500 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,767,243 | BOYAmt |
| EOY | $58,394,500 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,898,149 | BOYAmt |
| EOY | $58,501,350 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$131,120 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,758,377 | NetUnrlzdGainsLossesInvstAmt |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | POTTERY DEATH BENEFIT ESCROW | Desc |
| Amt | $106,850 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $106,850 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,872,752 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,758,377 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $2,758,377 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,114,375 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,114,375 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,245,495 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,245,495 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,245,495 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | DEATH BENEFIT PAYMENTS | SpecificServicesProvidedTxt |
| Region Total Expenditures | $10,000 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $10,000 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $10,000 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III ACCOUNTING METHOD: | FormAndLineReferenceDesc |
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 E SHINN | ||||||||||||||
| TRUSTEE | $0 | $162,717 | $0 | $0 | $0 | $10,301 | $0 | $46,700 | $0 | $31,882 | $0 | $251,600 | $0 | $0 |
| BRUCE SMITH | ||||||||||||||
| TRUSTEE | $0 | $176,131 | $0 | $0 | $0 | $9,624 | $0 | $34,997 | $0 | $14,788 | $0 | $235,540 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BUSINESS RELATIONSHIP: BRUCE SMITH AND JOHN SHINN. |
| FORM 990, PART VI, SECTION A, LINE 7A | USW SHALL APPOINT INDIVIDUALS TO FILL ANY VACANCY CAUSED BY THE RESIGNATION, REMOVAL, INCAPACITY, OR DEATH OF A TRUSTEE. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BUSINESS AND AFFAIRS OF THE FUND SHALL BE MANAGED BY THE OFFICERS OF THE USW, WHO SHALL HAVE FULL POWER AND AUTHORITY TO MANAGE THE FUND. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE COMPLETED FORM 990 WAS REVIEWED BY FINANCIAL MANAGEMENT. UPON COMPLETION OF THE REVIEW, COPIES OF THE RETURN WERE PROVIDED TO THE INTERNATIONAL EXECUTIVE BOARD AND DISCUSSED AT A MEETING BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT ROUTINELY MAKE SUCH DOCUMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XII, LINE 2C: FINANCIAL STATEMENTS AND REPORTING | THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. IN ADDITION, THE USW HAS IDENTIFIED CERTAIN INDIVIDUALS THAT ASSUME THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT ACCOUNTANT. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (29 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 | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| STEELWORKER ORGANIZATION OF ACTIVE RETIREES | ||||||||||||||||
| 60 BLVD OF THE ALLIES | PITTSBURGH | PA | 15222 | 251501684 | RETIREE ORGANIZATION | PA | 501(C)(5) | N/A | 0 | |||||||
| UNITED STEELWORKERS NON-FEDERAL ACCOUNT | ||||||||||||||||
| 60 BLVD OF THE ALLIES | PITTSBURGH | PA | 15222 | 205395553 | 527 ORGANIZATION | PA | 527 | 0 | UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED | |||||||
| UNITED STEELWORKERS POLITICAL ACTION FUND | ||||||||||||||||
| 60 BLVD OF THE ALLIES | PITTSBURGH | PA | 15222 | HELPS SPEAK WITH A UNITED VOICE TO FIGHT ISSUES | PA | 527 | 0 | UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED | ||||||||
| UNITED STEELWORKERS BUILDING FUND | ||||||||||||||||
| 60 BLVD OF THE ALLIES | PITTSBURGH | PA | 15222 | 237270416 | COMPANY HOLDS TITLE TO UNITED STEELWORKERS BUILDING | PA | 501(C)(2) | 0 | UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED | |||||||
| UNITED STEELWORKERS EDUCATION CENTER | ||||||||||||||||
| 60 BLVD OF THE ALLIES | PITTSBURGH | PA | 15222 | 251299546 | HOLDS TITLE TO UNITED STEELWORKERS EDUCATION TRAINING CENTER | PA | 501(C)(2) | 0 | UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED | |||||||
| USWA DISTRICT 3 HOLDING SOCIETY | ||||||||||||||||
| COMPANY HOLDS TITLE TO REAL PROPERTY | N/A | 0 | 300-3920 NORLAND AVENUE | BURNABY | CA | V5G4K7 | CA | |||||||||
| STEELWORKERS TRUSTEED BENEFIT PLAN | ||||||||||||||||
| BENEFITS | N/A | 0 | PO BOX 6020 STATION B | ETOBICOKE | CA | M9W7A3 | CA | |||||||||
| UNITED STEELWORKERS DISTRICT 1 PCE | ||||||||||||||||
| 777 DEARBORN PARK LANE SUITE J | COLUMBUS | OH | 43085 | 205461013 | 527 ORGANIZATION | OH | 527 | N/A | 0 | |||||||
| USWA DIST 1 OHIO PAC LA 766 | ||||||||||||||||
| 777 DEARBORN PARK LANE SUITE J | COLUMBUS | OH | 43085 | 912101105 | 527 ORGANIZATION | OH | 527 | N/A | 0 | |||||||
| USW DISTRICT 4 MASSACHUSETTS NON-FEDERAL ACCOUNT | ||||||||||||||||
| 305 CAYUGA ROAD SUITE 175 | CHEEKTOWAGA | NY | 14225 | 205733533 | 527 ORGANIZATION | NY | 527 | N/A | 0 | |||||||
| USW DISTRICT 4 RHODE ISLAND NON-FEDERAL ACCOUNT | ||||||||||||||||
| 305 CAYUGA ROAD SUITE 175 | CHEEKTOWAGA | NY | 14225 | 208978834 | 527 ORGANIZATION | NY | 527 | N/A | 0 | |||||||
| USW DISTRICT 4 NY NJ DE ME NON-FEDERAL ACCOUNT | ||||||||||||||||
| 305 CAYUGA ROAD SUITE 175 | CHEEKTOWAGA | NY | 14225 | 208979911 | 527 ORGANIZATION | NY | 527 | N/A | 0 | |||||||
| USW DISTRICT 7 NON-FEDERAL ACCOUNT | ||||||||||||||||
| 1301 TEXAS STREET ROOM 200 | GARY | IN | 46402 | 205397361 | 527 ORGANIZATION | IN | 527 | N/A | 0 | |||||||
| USW DISTRICT 7 NON-FEDERAL ACCOUNT - ILLINOIS | ||||||||||||||||
| 1301 TEXAS STREET ROOM 200 | GARY | IN | 46402 | 205397474 | 527 ORGANIZATION | IN | 527 | N/A | 0 | |||||||
| USW DISTRICT 8 KY NON-FEDERAL ACCOUNT | ||||||||||||||||
| 85 C MICHAEL DAVENPORT BOULEVARD SU | FRANKFORT | KY | 40601 | 205488742 | 527 ORGANIZATION | KY | 527 | N/A | 0 | |||||||
| USW DISTRICT 8 WV NON-FEDERAL ACCOUNT | ||||||||||||||||
| 85 C MICHAEL DAVENPORT BOULEVARD SU | FRANKFORT | KY | 40601 | 205488896 | 527 ORGANIZATION | KY | 527 | N/A | 0 | |||||||
| USW DISTRICT 8 MD VA NON-FEDERAL ACCOUNT | ||||||||||||||||
| 85 C MICHAEL DAVENPORT BOULEVARD SU | FRANKFORT | KY | 40601 | 205488980 | 527 ORGANIZATION | KY | 527 | N/A | 0 | |||||||
| USW DISTRICT 9 NON-FEDERAL ACCOUNT | ||||||||||||||||
| 1413 THOMPSON CIRCLE SUITE 101 PO B | GARDENDALE | AL | 35071 | 205397114 | 527 ORGANIZATION | AL | 527 | N/A | 0 | |||||||
| UNITED STEELWORKERS DISTRICT 11 NON-FEDERAL ACCOUNT | ||||||||||||||||
| 3433 BROADWAY ST NE SUITE 315 | MINNEAPOLIS | MN | 55413 | 205476420 | 527 ORGANIZATION | MN | 527 | N/A | 0 | |||||||
| UNITED STEELWORKERS DISTRICT 11 MISSOURI NON-FEDERAL ACCOUNT | ||||||||||||||||
| 3675 SOUTH NOLAND RD STE 310 | INDEPENDENCE | MO | 64055 | 851975580 | 527 ORGANIZATION | MO | 527 | N/A | 0 | |||||||
| UNITED STEELWORKERS DISTRICT 12 | ||||||||||||||||
| 695 JERRY ST SUITE 208 | CASTLE ROCK | CO | 80104 | 205400370 | 527 ORGANIZATION | CO | 527 | N/A | 0 | |||||||
| UNITED STEELWORKERS DISTRICT 12 CALIFORNIA | ||||||||||||||||
| 695 JERRY ST SUITE 208 | CASTLE ROCK | CO | 80104 | 205670270 | 527 ORGANIZATION | CO | 527 | N/A | 0 | |||||||
| UNITED STEELWORKERS DISTRICT 12 COLORADO | ||||||||||||||||
| 695 JERRY ST SUITE 208 | CASTLE ROCK | CO | 80104 | 205670003 | 527 ORGANIZATION | CO | 527 | N/A | 0 | |||||||
| UNITED STEELWORKERS DISTRICT 12 UTAH | ||||||||||||||||
| 695 JERRY ST SUITE 208 | CASTLE ROCK | CO | 80104 | 205400494 | 527 ORGANIZATION | CO | 527 | N/A | 0 | |||||||
| UNITED STEELWORKERS DISTRICT 13 NON-FEDERAL ACCOUNT | ||||||||||||||||
| 1300 ROLLINGBROOK STREET SUITE 504 | BAYTOWN | TX | 77521 | 205445127 | 527 ORGANIZATION | TX | 527 | N/A | 0 | |||||||
| UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING | ||||||||||||||||
| 60 BLVD OF THE ALLIES | PITTSBURGH | PA | 15222 | 250818080 | MEMBERS AND RETIREES WORKING TOGETHER TO BUILD A BETTER FUTURE. | PA | 501(C)(5) | N/A | 0 | |||||||
| STEELWORKERS HUMANITY FUND | ||||||||||||||||
| BENEFITS | N/A | 0 | 234 EGLINTON AVENUE 8TH FLOOR | TORONTO | CA | M4P 1K7 | CA | |||||||||
| USW WORKS | ||||||||||||||||
| 60 BLVD OF THE ALLIES | PITTSBURGH | PA | 15222 | 464517192 | HELPS SPEAK WITH A UNITED VOICE TO FIGHT ISSUES | PA | 527 | 0 | UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED | |||||||
| STEELWORKERS CHARTIABLE AND EDUCATIONAL ORGANIZATION | ||||||||||||||||
| 60 BLVD OF THE ALLIES | PITTSBURGH | PA | 15222 | 830400973 | FORMED TO CONDUCT THE CHARITABLE ACTIVITIES OF THE UNITED STEELWORKERS | PA | 501(C)(3) | 0 | UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED | LINE 12A, I | ||||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| LINDEN HALL CORPORATION | |||||||||
| 432 LINDEN HALL ROAD | DAWSON | PA | 15428 | 251299377 | WHOLLY OWNED SUBSIDIARY OF THE USW | PA | N/A | C | 0 |
| AMERICAN FLINT GLASS WORKERS UNION SCHOLARSHIP FUND | |||||||||
| 1440 SOUTH BYRNE ROAD | TOLEDO | OH | 43614 | 341804857 | SCHOLARSHIP | OH | N/A | T | 0 |
| 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 |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE GMP MEMBER DEATH BENEFIT FUND'S FORM 990 FOR THE YEAR ENDED DECEMBER 31, 2020 WAS ELECTRONICALLY FILED WITH THE INTERNAL REVENUE SERVICE (IRS) ON NOVEMBER 15, 2021. THE ELECTRONIC FILING WAS REJECTED DUE TO ITS STATUS IN THE IRS BUSINESS MASTER FILE. MORE SPECIFICALLY, THE BMF DID NOT REFLECT THE TAX-EXEMPT STATUS OF THE FUND AS A SELF-DECLARED ENTITY UNDER SECTION 501(C)(5) OF THE IRC. RECOGNIZING THE IMPORTANCE OF COMPLYING WITH ITS ANNUAL COMPLIANCE REQUIREMENTS, A PAPER FORM 990 WAS FILED BEFORE THE EXTENDED DUE DATE OF THE RETURN. THE TAXPAYER ENGAGED ITS PUBLIC ACCOUNTING FIRM TO WORK WITH THE IRS TO ELECTRONICALLY FILE ITS RETURN. THE ISSUE RELATES TO THE FACT THAT THE TAXPAYER IS A SELF-DECLARED TAX-EXEMPT ENTITY UNDER SECTION 501(C)(5) OF THE IRC. AS SUCH, IT IS NOT REQUIRED TO FILE A FORM 1024, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(A) OR SECTION 521 OF THE INTERNAL REVENUE CODE. AWARE OF THIS ISSUE, THE TAXPAYER HAS DRAFTED AND SUBMITTED NUMEROUS CORRESPONDENCES WITH THE IRS TO UPDATE THE BMF. ATTEMPTS TO RESOLVE THIS ISSUE WITH THE IRS EXEMPT ORGANIZATION DIVISION HAVE NOT BEEN SUCCESSFUL. MORE RECENTLY, CONTACT WAS SUCCESSFULLY MADE WITH THE IRS E-FILE HELP DESK WHO HAVE ASSURED US THAT THE ELECTRONIC FILING OF THE RETURNS WILL BE ACCEPTED AND THAT ALL RELATED PENALTIES AND INTEREST WILL BE ABATED. THE ENCLOSED FILING IS IN RESPONSE TO THE GUIDANCE AND ASSURANCES THAT WE HAVE RECEIVED FROM THE IRS E-FILE HELP DESK. | ExplanationTxt |