2023-02-16T07:20:19-06:00 2020-12-31 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2020-01-01 826787909 GMP MEMBER DEATH BENEFIT FUND GMPM 4125622400 60 BLVD OF THE ALLIES PITTSBURGH PA 15222 JOHN E SHINN TRUSTEE 4125622400 2023-02-16 1 JOHN SHINN XXX-XX-XXXX SUSAN M KIRSCH P00341397 4122613644 2 AAL1 IAL1 2020 2023-03-07 01:45:13Z BRUCE SMITH 60 BLVD OF THE ALLIES PITTSBURGH PA 15222 40461766 0 X N/A X 2018 PA 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. 2 0 0 0 0 0 0 0 552101 506540 6270137 607835 0 0 6822238 1114375 0 0 1254150 1100500 0 0 0 0 0 215051 144995 1469201 1245495 5353037 -131120 55898149 58501350 130906 106850 55767243 58394500 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. 0 0 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. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 771 0 1 0 0 1 CA 0 0 0 0 0 0 0 0 X 2 0 1 0 0 0 0 1 1 1 0 0 0 1 1 1 0 1 1 0 0 0 X JOHN E SHINN 4125622400 60 BLVD OF THE ALLIES PITTSBURGH PA 15222 BRUCE SMITH TRUSTEE 0.50 40.00 X 0 185755 49785 JOHN E SHINN TRUSTEE 0.50 40.00 X 0 173018 78582 0 358773 128367 0 0 1 0 MORGAN STANLEY 1585 BROADWAY NEW YORK NY 10036 INVESTMENT ADVISOR 118359 1 GMP DEATH BENEFIT CONTRIBUTIONS 900099 506540 506540 506540 1577629 1577629 38377597 39347391 -969794 -969794 -969794 1114375 506540 0 607835 1100500 21478 122681 836 1245495 5106342 4588158 50725573 53821108 66234 92084 55898149 58501350 130906 106850 130906 106850 X 55767243 58394500 55767243 58394500 55898149 58501350 -131120 2758377 0 X X 0 1 X 1 0 0 POTTERY DEATH BENEFIT ESCROW 106850 106850 X 3872752 2758377 2758377 1114375 0 1114375 1245495 0 1245495 0 1245495 PART X, LINE 2: 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. NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES DEATH BENEFIT PAYMENTS 10000 0 0 0 0 0 0 10000 0 10000 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 0 0 0 JOHN E SHINN TRUSTEE 0 162717 0 0 0 10301 0 46700 0 31882 0 251600 0 0 BRUCE SMITH TRUSTEE 0 176131 0 0 0 9624 0 34997 0 14788 0 235540 0 0 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. 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 UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED 0 UNITED STEELWORKERS POLITICAL ACTION FUND 60 BLVD OF THE ALLIES PITTSBURGH PA 15222 HELPS SPEAK WITH A UNITED VOICE TO FIGHT ISSUES PA 527 UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED 0 UNITED STEELWORKERS BUILDING FUND 60 BLVD OF THE ALLIES PITTSBURGH PA 15222 237270416 COMPANY HOLDS TITLE TO UNITED STEELWORKERS BUILDING PA 501(C)(2) UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED 0 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) UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED 0 USWA DISTRICT 3 HOLDING SOCIETY 300-3920 NORLAND AVENUE BURNABY CA V5G4K7 COMPANY HOLDS TITLE TO REAL PROPERTY CA N/A 0 STEELWORKERS TRUSTEED BENEFIT PLAN PO BOX 6020 STATION B ETOBICOKE CA M9W7A3 BENEFITS CA N/A 0 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 234 EGLINTON AVENUE 8TH FLOOR TORONTO CA M4P 1K7 BENEFITS CA N/A 0 USW WORKS 60 BLVD OF THE ALLIES PITTSBURGH PA 15222 464517192 HELPS SPEAK WITH A UNITED VOICE TO FIGHT ISSUES PA 527 UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED 0 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) LINE 12A, I UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 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.