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SMART LOCAL 265 WELFARE FUND: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
SMART LOCAL 265 WELFARE FUND (EIN 36-2356062)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-03-25
IRS object ID
202240849349301019
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

FieldValueIRS element (for citing)
Return2022-03-25T11:11:52-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN470900880PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Calibre CPA Group PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1230 West Monroe St Ste310AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60606ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN362356062EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SMART LOCAL 265 WELFARE FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSHEEBusinessNameControlTxt
Phone6306687260PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 ALEXANDRA WAYAddressLine1Txt
CityCAROL STREAMCityNm
State AbbreviationILStateAbbreviationCd
ZIP60188ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJohn DanielPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone6306687260PhoneNum
Signature2022-03-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJohnPersonFirstNm
Person LastDanielPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAndy HeinPreparerPersonNm
PTINP00499757PTIN
Phone3126550037PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN DANIELPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 ALEXANDRA WAYAddressLine1Txt
CityCAROL STREAMCityNm
State AbbreviationILStateAbbreviationCd
ZIP60188ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$72,306,719GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1962FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionPROVIDE HEALTH, DENTAL, PRESCRIPTION DRUG, VISION AND DEATH BENEFITS COVERING SUBSTANTIALLY ALL PARTICIPATING PERSONS UNDER THE SHEET METAL WORKERS LOCAL 265 UNION'S COLLECTIVE BARGAINING AGREEMENT.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee68TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$25,944,587PYProgramServiceRevenueAmt
CY Program Service Revenue$25,953,679CYProgramServiceRevenueAmt
PY Investment Income$2,930,380PYInvestmentIncomeAmt
CY Investment Income$9,535,971CYInvestmentIncomeAmt
PY Other Revenue$333,803PYOtherRevenueAmt
CY Other Revenue$385,443CYOtherRevenueAmt
PY Total Revenue$29,208,770PYTotalRevenueAmt
CY Total Revenue$35,875,093CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$26,695,647PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$27,963,470CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$890,028PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$980,979CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,571,213PYOtherExpensesAmt
CY Other Expenses$1,801,113CYOtherExpensesAmt
PY Total Expenses$29,156,888PYTotalExpensesAmt
CY Total Expenses$30,745,562CYTotalExpensesAmt
PY Revenues Less Expenses$51,882PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,129,531CYRevenuesLessExpensesAmt
Total Assets BOY$54,434,839TotalAssetsBOYAmt
Total Assets EOY$56,450,435TotalAssetsEOYAmt
Total Liabilities BOY$13,083,344TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,546,828TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$41,351,495NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$42,903,607NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE HEALTH, DENTAL, PRESCRIPTION DRUG, VISION AND DEATH BENEFITS COVERING SUBSTANTIALLY ALL PARTICIPATING PERSONS UNDER THE SHEET METAL WORKERS LOCAL 265 UNION'S COLLECTIVE BARGAINING AGREEMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED ARE HEALTH (HOSPITAL, MAJOR MEDICAL, AND LONG TERM DISABILITY), DENTAL, VISION, AND DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescPROVIDED ARE HEALTH (HOSPITAL, MAJOR MEDICAL, AND LONG TERM DISABILITY), DENTAL, VISION, AND DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document691IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee68EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KATIE EBYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6306687260PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 ALEXANDRA WAYAddressLine1Txt
CityCAROL STREAMCityNm
State AbbreviationILStateAbbreviationCd
ZIP60188ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeInd
PAT HUDGENS
TRUSTEE3.00Yes (X)$0$0$0
JOHN SHAW
TRUSTEE3.00Yes (X)$0$0$0
KEN WIESBROOK
TRUSTEE3.00Yes (X)$0$0$0
JOHN DANIEL
TRUSTEE3.00Yes (X)$0$174,736$92,75340.00
JOHN HOPP
TRUSTEE3.00Yes (X)$0$141,388$85,04940.00
BOB BAIER
TRUSTEE3.00Yes (X)$0$142,474$86,33540.00
KEVIN GALASS
TRUSTEE3.00Yes (X)$0$141,271$84,84940.00
CATHERINE TOJAGA
FORMER TRUSTEE3.00Yes (X)$0$0$0
LOUISE MEDINA
TRUSTEE3.00Yes (X)$0$139,422$84,94940.00
ANDY YONKUS
TRUSTEE3.00Yes (X)$0$0$0
KEVIN SCHELL
ADMINISTRATOR40.00$125,384$0$53,594Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$125,384TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$739,291TotReportableCompRltdOrgAmt
Total Other Compensation$487,529TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BLUE CROSS BLUE SHIELDBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 EAST RANDOLPH STREETAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd
FieldValueIRS element (for citing)
ServicesPPO ACCESS FEESServicesDesc
Compensation$791,925CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$23,182,822$23,182,822
EMPLOYEE CONTRIBUTIONS900099$2,770,857$2,770,857
FieldValueIRS element (for citing)
Total Program Service Revenue$25,953,679TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,257,915TotalRevenueColumnAmt
Exclusion$1,257,915ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$44,709,682SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$36,431,626SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$8,278,056SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,278,056TotalRevenueColumnAmt
Exclusion$8,278,056ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REIMB FROM AFFILIATES900099$378,443$378,443
OTHER INCOME900099$7,000$7,000
FieldValueIRS element (for citing)
Other Revenue Total$385,443OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$35,875,093TotalRevenueColumnAmt
Related Or Exempt Func Income$26,339,122RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$9,535,971ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$27,963,470TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$521,477TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$238,482TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$146,691TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$74,329TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$86,219TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$53,835TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$134,578TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,238,050TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$103,534TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$83,136TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$50,719TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,229TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$9,418TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$31,200TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescACA FEESDesc
Total$9,195TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$30,745,562TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,272,889BOYAmt
EOY$915,924EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,346,750BOYAmt
EOY$2,045,415EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,355,340BOYAmt
EOY$2,203,491EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$56,938BOYAmt
EOY$72,810EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$258,899LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$232,130LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$27,922BOYAmt
EOY$26,769EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$47,126,374BOYAmt
EOY$42,424,007EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$7,782,425EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$248,626BOYAmt
EOY$979,594EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$54,434,839BOYAmt
EOY$56,450,435EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$55,858BOYAmt
EOY$57,216EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,027,486BOYAmt
EOY$13,489,612EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,083,344BOYAmt
EOY$13,546,828EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$41,351,495BOYAmt
EOY$42,903,607EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$41,351,495BOYAmt
EOY$42,903,607EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$54,434,839BOYAmt
EOY$56,450,435EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,129,531ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$3,577,419NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$165,076OtherCostOrOtherBasisAmt
Depreciation$154,016DepreciationAmt
Book Value$11,060BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$93,823OtherCostOrOtherBasisAmt
Depreciation$78,114DepreciationAmt
Book Value$15,709BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$26,769TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescLIMITED PARTNERSHIPSDesc
Book Value$7,782,425BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$7,782,425TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDescAmtAmt
CLAIMS PAYABLE$539,000
EST LIAB FUT CLAIMS-FROM EXTNDED ELIG$10,622,300
EST LIAB FUT CLAIMS-INCURRED NOT REPORTE$2,155,000
ACCRUED PAYROLL TAXES AND WITHHOLDINGS$969
DUE TO BROKERS$4,903
PAYROLL PROTECTION PROGRAM LOAN$167,440
FieldValueIRS element (for citing)
Total Liability$13,489,612TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$31,784,653TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$3,577,419NetUnrealizedGainsInvstAmt
Revenue Not Reported-$3,577,419RevenueNotReportedAmt
Revenue Subtotal$35,362,072RevenueSubtotalAmt
Investment Expenses Not Incld$134,578InvestmentExpensesNotIncldAmt
Other Revenues Not Included$378,443OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$513,021RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$35,875,093TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$29,893,041TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$29,893,041ExpensesSubtotalAmt
Investment Expenses Not Incld2$134,578InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$717,943OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$852,521ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$30,745,562TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X, Line 2:The trust established under the Plan to hold the Plan's assets is qualified pursuant to Section 501(c)(9) of the Internal Revenue Code as a tax-exempt organization. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service, and the Plan Sponsor believes that the Plan, as amended, continues to qualify and to operate in accordance with applicable provisions of the Internal Revenue Code. 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 position that more likely than not would not be sustained upon examination by the taxing authorities. As of June 30, 2021, there were 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.
Part XI, Line 4b - Other Adjustments:REIMB EXPENSES FROM AFFILIATED FUNDS 378,443.
Part XII, Line 4b - Other Adjustments:REIMB. EXPENSES FROM AFFILIATED FUNDS 378,443. INC IN CLAIMS PAYABLE AND IBNR 70,200. INC IN LIABILITY FOR EXTENDED ELIGIBILITY 269,300.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JOHN DANIEL
TRUSTEE$0$160,839$0$0$0$13,897$0$67,041$0$25,712$0$267,489$0$0
BOB BAIER
TRUSTEE$0$132,008$0$0$0$10,466$0$60,797$0$25,538$0$228,809$0$0
JOHN HOPP
TRUSTEE$0$132,008$0$0$0$9,380$0$59,715$0$25,334$0$226,437$0$0
KEVIN GALASS
TRUSTEE$0$132,008$0$0$0$9,263$0$60,364$0$24,485$0$226,120$0$0
LOUISE MEDINA
TRUSTEE$0$132,008$0$0$0$7,414$0$59,577$0$25,372$0$224,371$0$0
KEVIN SCHELL
ADMINISTRATOR$125,384$0$0$0$0$0$33,189$0$20,405$0$178,978$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11bTHE TRUSTEES HAVE AUTHORIZED THE FUND'S CHAIRMAN AND/OR SECRETARY TO REVIEW THE FORM 990 BEFORE IT IS FILED.
Form 990, Part VI, Section B, line 12cPERSONS COVERED BY THE CONFLICT OF INTEREST POLICY WILL ANNUALLY DISCLOSE OR UPDATE TO THE BOARD OF TRUSTEES THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. FOR EACH INTEREST DISCLOSED TO THE BOARD OF TRUSTEES, THE TRUSTEES WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF TRUSTEES AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO REFUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE FUNDS; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE FUND, OR IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE FUND'S REMOVAL PROCEDURES. THE ADMINISTRATIVE MANAGER WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE BOARD OF TRUSTEES IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED.
Form 990, Part VI, Section C, line 19A SUMMARY ANNUAL REPORT IS DISTRIBUTED TO ALL PARTICIPANTS. PARTICIPANTS ARE ABLE TO REQUEST THE AUDITOR'S REPORT AND OTHER FINANCIAL INFORMATION FROM THE PLAN ADMINISTRATOR AND/OR THE US DEPARTMENT OF LABOR. ALSO, FORM 5500 IS OPEN TO PUBLIC INSPECTION THROUGH THE US DEPARTMENT OF LABOR.
Form 990, Part XII, Line 2cTHE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationInd
SMART LOCAL 265 PENSION
205 ALEXANDRA WAYCAROL STREAMIL60188366168611PENSION FUNDIL401(A)0
SMART LOCAL 265 SUPPLEMENTAL RETIREMENT PLAN
205 ALEXANDRA WAYCAROL STREAMIL60188363911499ANNUITY FUNDIL401(A)0
SMART LOCAL 265 LMCC
2703 VAN BUREN STREETBELLWOODIL60104364146794LABOR MANAGEMENT COOPERATION COMMITTEEIL501(c)(5)0
SMART LOCAL 265 EDUCATION
205 ALEXANDRA WAYCAROL STREAMIL60188366148078TRAINING FUNDIL501(c)(5)0
SMART LOCAL 265
205 ALEXANDRA WAYCAROL STREAMIL60188362368182LABOR UNIONIL501(c)(5)0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (207 entries)

A & R MECHANICAL CONTRACTOR
A P I INC
A-1 ROOFING CO
ADVANCE MECHANICAL
AIR COMFORT CORP
AIR DESIGN SYSTEMS INC
AIR DUCT MFG & SUPPLY INC
AIR FLOW CO INC
AIR QUALITY INC
AIR RITE HEATING & COOLING
ALBERT J WAGNER & SON
ALL AMERICAN ROOFING COINC
ALLIED POWER LLC
ALLSTATE METAL FAB
ALTHOFF INDUSTRIES INC
AMBER MECHANICAL CONTR INC
AMCO INC
AMERICAN AIR MECH SERV INC
AMS MECHANICAL SYSTEMS
ANDERSON & SHAH
ANTHONY ROOFING LTD
ANY TEMPERATURE
ANYTIME HEATING & AC INC
AQI MECHANICAL SYSTEM
ARCHITECTURAL PANEL SYSTEMS
ARCO III
ARCO PRODUCTION I
ARCO PRODUCTION II
ARCO SUPPLY CO
ARMBRUST PLUMBING & HEATING
ARTLIP & SONS INC
AT MECHANICAL LLC
ATOMATIC MECHANICAL SERV INC
BAM DECKING INC
BEERY HEATING & COOLING INC
BENNETT & BROSSEAU SHEET METAL
BIEDRON HEATING & COOLING
BLACKHAWK HVAC INC
BLUE RIDGE HEATING & AIR
BOSWELL BUILDING CONTRACTORS
BR PRODUCTIONS
BRANDSAFWAY INDUSTRIES
C & E HEATING
C ACITELLI HTG & PIPING CON
CAM MECHANICAL INC
CAREY'S HEATING & AC INC
CENTURY CHUTE PW
CLIMATE MASTER MECH
CLIMATE SERVICE INC
CLIMATE TECH HTG & CLG
COMBINED SERVICES HVAC
COMPLETE MECH SERVICES
COOL TECH HVAC SPECIALISTS
COTTAGE SHEET METAL INC
CRITICAL ENVIRONMENTS
CROWN CORR INC
CROWTHER ROOFING & SM INC
CT MECHANICAL LLC
CYGNUS SERVICES INC DBA CSI IN
D & B INSTALLERS INC
D & L INSTALLATIONS INC
D & L SHEET METAL INC
DAHLMAN SHEET METAL
DAVIS-HOUK MECHANICAL
DE LA ROSA HEATING & COOLING C
DEKALB MECHANICAL
DEKAYO
DENNINGINC
DEPASQUALE STEEL ERECTORS INC
DEPUE MECHANICAL
DIVERSIFIED GENERAL CONTRACTOR
DRS INSTALLERS INC
EDWARDS ENGINEERING INC
ELENS & MAICHIN ROOFING & SM
ELGIN SHEET METAL CO
EMCOR SERVICES TEAM MECH
ENVIRO MECHANICAL INC
EOS MECHANICAL INC
EXCEL MECHANICAL SERVICES
EXCELLENCE & QUALITY ARCH SM
FAITH MECHANICAL INC
FEDERAL SIGNAL CORP
FIRE N ICE HEATING & COOLING
FLO-TECH MECHANICAL SYSTEMS
GALAS HEATING & AIR
GENERAL REFRIGERATION SERVICE
GENGLER-LOWNEY LASER WORKSINC
GLASS MANAGEMENT SERVICES
GREAT LAKES HOTEL SUPPLY
GROSSE MECHANICAL
GT MECHANICAL PROJECTS & DESIG
HARTWIG P & H INC
HAYES MECHANICAL INC
HELM MECHANICAL
HILL MECHANICAL GROUP
HOLOHAN HEATING & SHEET METAL
HR STEWART INC
HTH MECHANICAL SERVICES
HVAC FITTINGS LLC
INCLINE INDUSTRIAL SERVICES IN
INSTALL INC
INSTITUTIONAL EQUIPMENT INC
INSTITUTIONAL EQUIPMENT INCIOR
INTERNATIONAL TEST & BALANCE
J L ADLER ROOFING
J M MECHANICAL SERVICES
J&B MECHANICAL SYSTEMS INC
JAMESON SHEET METAL INC
JENSENS PLB & HTG INC
JES MECHANICAL
JOHN ALAN CONSTRUCTION INC
JOHN'S SERVICE & SALES INC
JONES ARCHITECTURAL METAL
K&J HEATING & COOLING
KIEWIT POWER CONSTRUCTORS CO
LANGLOIS ROOFING INC
LEA HEATING & AC
LEWIS TEST & BALANCE INC
LOESCHER HEATING & AIR CONDITI
M & M SHEET METAL INC
M K INDUSTRIES INC
MARTIN PETERSEN COMPANY
MAY-AIRE HTG & AC INC
MCCAULEY MECH
MCDONOUGH MECHANICAL SERVICE
MECHANICAL CONCEPTS OF ILLINOI
MECHANICAL TEST & BALANCE
MEL-O-AIR HEATING
MENDEL PLUMBING & HTG INC
MEP MECHANICAL SERVICES LLC
METAL EDGE INC
METAL MECHANICS INC
METAL WORKS OF CHICAGO
METALMASTER ROOFMASTER
MG MECHANICAL CONTRACTING INV
MIDWEST MECHANICAL HOLDINGS CO
MIDWEST MEP INC
MIDWEST PARTITION INSTALLATION
MILLER ENGINEERING CO
MILLER'S TOTAL COMFORT
MJ MECHANICAL LLC
MORAN F E INC
MORTENSON ROOFING INC
MZI ELECTRIC
NORTHWAY HC SHEET METAL IN
O'HARE ENGINEERING
O-B INDUSTRY INC
OCHOA MECHANICAL GROUP LLC
OHARE MECHANICAL CONTRACTORS
PERFORMANCE MECH CONTRACTOR
PETER PERELLA & CO
POEHNER DILLMAN & MAHALIK
PRAIRIE SERVICE GROUPINC
PRECISION PIPING INC
PRIME METAL WORKS LLC
PRO-FAB SHEET METAL INC
PROGRESSIVE DYNAMICS INC
QUALITY ERECTORS 1 INC
R J O'NEIL INC
RAM MECHANICAL SERVICES INC
REYES PROFESSIONAL INSTALLATIO
RGH HEATING & COOLING
RICE MECHANICAL
RJ KUHN PLUMBING HEATING & CLG
RMC INC
ROBERTS ENVIRONMENTAL CONTROL
ROOFSINC
RUDDY BROTHERS INC
S MECHANICAL INC
S&S METALS LTD
SCHMIDT STEEL INC
SEAL TIGHT
SEASON COMFORT CORP
SHERMAN MECHANICAL INC
SKIRMONT CONTRS INC
SOUTHWEST TOWN MECHANICAL
SPECIALIZED TESTING & BALANCIN
STATE AUTOMATIC HTG & CLG
STATE MECHANICAL SERVICES
STERLING COMMERCIAL ROOFING IN
STERLING INDUSTRIAL SERVICES
STYLE RITE
SULLIVAN ROOFING
SUMMIT MECHANICAL GROUP
SUN MECHANICAL SYSTEM
SUPERIOR TEST & BALANCE INC
TDM CO INC
TEMPCO HEATING & AC
TEMPERATURE SERVICE CO
TESSENDORF MECHANICAL IND INC
THERM FLO INC
THYBAR
TISC ERECTORS
TOTAL MECH SERVICE COMP INC
TRI CITY SHEET METAL
TRIANGLE MECH SERVICES INC S
TRICO MECH INC
TUSCHALL ENGINEERING CO INC
VP MECHANICAL
WEO INC
WESTSIDE MECH DESIGNBUILD
WESTSIDE MECHANICAL
WHITED BROTHERS INC
WIESBROOK SHEET METAL
YENDOR INC DBA GENE MAY HTG
YOUNA MECHANICAL INC
YOUNGRENS INC
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd