2023-11-15T18:20:33-06:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 276365479 SMART GROUP VSTD PLAN AND TRUST SMAR 2162289400 1750 NEW YORK AVENUE NW 600 WASHINGTON DC 20006 JEREMY FERGUSON TRUSTEE 2162289400 2023-11-15 1 JEREMY FERGUSON XXX-XX-XXXX 1 KRISTIN A JACQUELIN CPA P01325865 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEREMY FERGUSON 1750 NEW YORK AVENUE NW 600 WASHINGTON DC 20006 23512913 0 X UTU.ORG X 2010 OH PROVIDES SHORT TERM DISABILITY BENEFITS TO MEMBERS 3 0 0 0 0 0 0 0 12527649 12641640 1650963 290477 1218365 1134730 15396977 14066847 0 0 19467218 17244622 0 0 0 0 0 786944 886962 20254162 18131584 -4857185 -4064737 11681944 6170934 0 0 11681944 6170934 PROVIDES SHORT TERM AND LONG TERM DISABILITY BENEFITS TO MEMBERS 0 0 PROVIDES SHORT TERM AND LONG TERM DISABILITY BENEFITS TO MEMBERS 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 1 0 DC X THE ORGANIZATION 2162289400 1750 NEW YORK AVENUE NW 600 WASHINGTON DC 20006 JOSEPH SELLERS JR TRUSTEE 1.00 39.00 X 0 487128 49148 JOSEPH POWELL TRUSTEE 1.00 39.00 X 0 429522 48247 JEREMY FERGUSON TRUSTEE 1.00 39.00 X 0 364256 65285 0 1280906 162680 0 0 1 0 SOUTHERN BENEFIT ADMINISTRATORS 2001 CALDWELL DR GOODLETTSVILLE TN 37072 PLAN ADMINISTRATION 591600 ROBERT HALF TECHNOLOGY 12400 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 EMPLOYMENT AGENCY 308697 MAXIMUM TECHNOLOGIES 38 FIDDLERS GLEN CASTLETON VA 22716 IT SERVICES 245080 MOONEY GREEN SAINDON MURPHY & WELCH 1920 L ST NW SUITE 400 WASHINGTON DC 20002 LEGAL 113916 4 X MONTHLY ASSESSMENTS 525100 12641640 12641640 12641640 172323 172323 9564220 9446066 118154 118154 118154 FELA REIMBURSEMENTS 900099 1134730 1134730 1134730 14066847 13776370 0 290477 17244622 199480 15650 13599 591600 23170 38015 BANK SERVICE CHARGES 5448 18131584 977485 324367 39215 12120 10665244 5834447 11681944 6170934 0 0 X 0 0 0 0 11681944 6170934 11681944 6170934 11681944 6170934 -4064737 -1446273 0 X X 0 1 X 1 0 0 MONEY MARKET FUND 1062173 F MUTUAL FUND 4772274 F 5834447 X 12620574 -1446273 -1446273 14066847 0 14066847 18131584 0 18131584 0 18131584 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 THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND DEPARTMENT OF LABOR. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN'S INCOME TAX RETURNS FOR THE YEARS 2019 THROUGH 2021 REMAIN SUBJECT TO EXAMINATION, BASED ON THE NORMAL STATUTORY PERIODS SUBJECT TO AUDIT, NOTWITHSTANDING ANY EVENTS OR CIRCUMSTANCES THAT MAY EXIST WHICH COULD EXPAND THE OPEN PERIOD. 0 0 0 JOSEPH SELLERS JR TRUSTEE 0 384013 0 0 0 103115 0 24212 0 24936 0 536276 0 0 JOSEPH POWELL TRUSTEE 0 326407 0 0 0 103115 0 23311 0 24936 0 477769 0 0 JEREMY FERGUSON TRUSTEE 0 364256 0 0 0 0 0 50996 0 14289 0 429541 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS SENT TO THE TRUSTEES FOR REVIEW. UPON APPROVAL, A WAIVER IS SIGNED AUTHORIZING THE ELECTRONIC SUBMISSION OF THE FORM. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED AT THE AFFILIATED ORGANIZATION WHICH EMPLOYS THE TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. FORM 990, LINE 3, COLUMN (D) SMART GROUP VSTD PLAN AND TRUST IS A TAX EXEMPT SINGLE-EMPLOYER VEBA. PER IRC SECTION 512(A)(3)(E)(III) THE INVESTMENT INCOME OF A TAX EXEMPT EMPLOYER IS EXEMPT FROM UBTI TREATMENT. A FORM 990-T AND D-20 ARE NOT REQUIRED. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED. UNITED TRANSPORTATION UNION INSURANCE ASSOCIATION 24950 COUNTRY CLUB BLVD SUITE 340 NORTH OLMSTED OH 44070 237131460 INSURANCE 501(C)(8) & (C)(10) 0 SMART DISCIPLINE-INCOME PROTECTION PROGRAM 1750 NEW YORK AVENUE SUITE 600 WASHINGTON DC 20006 316701463 ERISA BENEFIT 501(C)(9) 0 INTL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS 1750 NEW YORK AVENUE SUITE 600 WASHINGTON DC 20006 341031303 LABOR UNION 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1