SHEET METAL WORKERS UNION LOCAL NO 17 INSURANCE FUND: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SHEET METAL WORKERS UNION LOCAL NO 17 INSURANCE FUND (EIN 04-2088633)
- Tax period
- 2023-12-01 to 2024-11-30
- Filed
- 2025-09-15
- IRS object ID
- 202502589349301655
- Schema version
- 2023v6.0
- 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 | 2025-09-15T13:04:58-05:00 | ReturnTs |
| Tax Period End | 2024-11-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043508036 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANZI & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 855 TURNPIKE STREET | AddressLine1Txt |
| City | NORTH ANDOVER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01845 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-12-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042088633 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHEET METAL WORKERS LOCAL UNION | BusinessNameLine1Txt |
| Business Name Line2 | NO 17 INSURANCE FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SHEE | BusinessNameControlTxt |
| Phone | 6174265646 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1157 ADAMS STREET 1ST FLOOR | AddressLine1Txt |
| City | DORCHESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02124 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD KEOGH | PersonNm |
| Person Title | FUND ADMINISTRATOR | PersonTitleTxt |
| Phone | 6174265646 | PhoneNum |
| Signature | 2025-09-15 | 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 | JEANNIE MICKEL | PreparerPersonNm |
| PTIN | P01058630 | PTIN |
| Phone | 9789751099 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD KEOGH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1157 ADAMS STREET 1ST FLOOR | AddressLine1Txt |
| City | DORCHESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $54,806,336 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1950 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH BENEFITS FOR ELIGIBLE PARTICIPANTS | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 49 | 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 | $50,955,047 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $51,485,928 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,680,531 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,616,447 | CYInvestmentIncomeAmt |
| PY Other Revenue | $707,450 | PYOtherRevenueAmt |
| CY Other Revenue | $623,991 | CYOtherRevenueAmt |
| PY Total Revenue | $55,343,028 | PYTotalRevenueAmt |
| CY Total Revenue | $54,726,366 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $40,607,822 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $44,896,027 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $812,796 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $880,854 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $688,229 | PYOtherExpensesAmt |
| CY Other Expenses | $823,494 | CYOtherExpensesAmt |
| PY Total Expenses | $42,108,847 | PYTotalExpensesAmt |
| CY Total Expenses | $46,600,375 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $13,234,181 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $8,125,991 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $102,772,790 | TotalAssetsBOYAmt |
| Total Assets EOY | $117,678,714 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,778,696 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,690,773 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $96,994,094 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $113,987,941 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE HEALTH AND OTHER SPECIFIED BENEFITS TO ELIGIBLE MEMBERS/DEPENDENTS THROUGH A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN. | 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 | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | 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 | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 49 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | 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 | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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 | RICHARD KEOGH | PersonNm |
| Phone | 6174265646 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1157 ADAMS STREET 1ST FLOOR | AddressLine1Txt |
| City | DORCHESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| JAMES WOOL | |||||||
| TRUSTEE | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KEVIN GILL | |||||||
| TRUSTEE | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOSEPH CULLEN | |||||||
| TRUSTEE | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JACK DESMOND | |||||||
| TRUSTEE | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RICHARD KEOGH | |||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT BUTLER | |||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD B KEOGH | |||||||
| ADMINISTRATOR | 40.00 | $165,077 | $0 | $64,788 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $165,077 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $64,788 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLUE CROSS BLUE SHIELD | |||||
| 401 PARK DRIVE | BOSTON | MA | 02215 | HEALTH CLAIMS ADMINISTRATION | $1,456,156 |
| PAYD HEALTH | |||||
| 4100 ALPHA ROAD | DALLAS | TX | 75244 | CLAIMS CONSULTANT | $187,616 |
| BRIDGEWAY | |||||
| 3000 S LENOLA RD | MAPLE SHADE | NJ | 08052 | IT CONSULTANTS | $157,538 |
| ELIXIR SOLUTIONS | |||||
| 2181 E AURORA ROAD | TWINSBURG | OH | 44087 | PRESCRIPTION CLAIMS ADMINSTRATION | $142,028 |
| DELTA DENTAL | |||||
| 465 MEDOFRD STREET | BOSTON | MA | 02129 | DENTAL CLAIMS ADMINISTRATION | $118,719 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 561000 | $49,584,685 | $49,584,685 |
| MEMBER CONTRIBUTIONS | 561000 | $1,419,986 | $1,419,986 |
| SASMI CONTRIBUTIONS | 561000 | $481,257 | $481,257 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $51,485,928 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,181,669 | TotalRevenueColumnAmt |
| Exclusion | $2,181,669 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $514,748 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $79,970 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $434,778 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $434,778 | TotalRevenueColumnAmt |
| Exclusion | $434,778 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ADMIN ASSESSMENTS | 900099 | $617,509 | $617,509 |
| DELINQUENT CONTRACTOR INTEREST | 900099 | $5,410 | $5,410 |
| SETTLEMENT INCOME | 900099 | $1,072 | $1,072 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $623,991 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,726,366 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $52,109,919 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,616,447 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,896,027 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,673 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,168 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,297 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,400 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,316 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,533 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,113 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,078 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,181 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,171 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,458 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,688 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,982 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,683 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,236 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| POSTAGE | $22,488 |
| ACA FEES | $15,421 |
| TELEPHONE | $3,424 |
| PRINTING | $1,943 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,600,375 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,209,034 | BOYAmt |
| EOY | $6,347,861 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,620,222 | BOYAmt |
| EOY | $7,651,503 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,415 | BOYAmt |
| EOY | $36,962 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,418,442 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $775,105 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $583,720 | BOYAmt |
| EOY | $643,337 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,572,399 | BOYAmt |
| EOY | $100,106,151 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,746,000 | BOYAmt |
| EOY | $2,892,900 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,772,790 | BOYAmt |
| EOY | $117,678,714 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,811 | BOYAmt |
| EOY | $144,605 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,639,885 | BOYAmt |
| EOY | $3,546,168 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,778,696 | BOYAmt |
| EOY | $3,690,773 | 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 | $96,994,094 | BOYAmt |
| EOY | $113,987,941 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,994,094 | BOYAmt |
| EOY | $113,987,941 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,772,790 | BOYAmt |
| EOY | $117,678,714 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $8,125,991 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $8,867,856 | 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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $899,382 | OtherCostOrOtherBasisAmt |
| Depreciation | $361,198 | DepreciationAmt |
| Book Value | $538,184 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $519,060 | OtherCostOrOtherBasisAmt |
| Depreciation | $413,907 | DepreciationAmt |
| Book Value | $105,153 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $643,337 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (5 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| BAIRD INTERMEDIATE BOND | $25,290,920 | F |
| NHIT CORE PLUS DISCRETION TRUST | $24,112,987 | F |
| US REAL ESTATE INVEST FUND | $5,311,664 | F |
| BNY MELLON AFL CIO | $36,236,847 | F |
| BAIRD SHORT TERM BOND FUND | $9,153,733 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $100,106,151 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| INCURRED BUT NOT REPORTED CLAIMS | $2,206,393 |
| BENEFITS PAYABLE | $1,339,775 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,546,168 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $63,399,144 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $8,867,856 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $8,867,856 | RevenueNotReportedAmt |
| Revenue Subtotal | $54,531,288 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $195,078 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $195,078 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $54,726,366 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $48,484,965 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $48,484,965 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $195,078 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | -$2,079,668 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$1,884,590 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $46,600,375 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 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 THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE DEPARTMENT OF LABOR AND INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF NOVEMBER 30, 2024, 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. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | NET CHANGE IN BENEFIT OBLIGATIONS -2,079,668. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD B KEOGH | PersonNm |
| Title | ADMINISTRATOR | TitleTxt |
| Base Compensation Filing Org | $165,077 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $34,774 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $30,014 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $229,865 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN FOR MEMBERS AND RETIREES OF LOCAL 17 SMW |
| FORM 990, PART VI, SECTION B, LINE 11B | BOARD OF TRUSTEES HAS GIVEN AUTHORITY TO THE FUND ADMINISTRATOR TO REVIEW ALL TAX DOCUMENTATION BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12 | AS AN EMPLOYEE BENEFIT PLAN WE ARE SUBJECT TO THE CONFLICTS OF INTEREST REQUIREMENTS OF ERISA. |
| FORM 990, PART VI, SECTION B, LINE 15B | COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST |
| FORM 990, PART XII, LINE 2C: | NO CHANGE IN OVERSIGHT PROCESS OR SELECTION OF INDEPENDENT ACCOUNTANT. |
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 |
|---|---|---|---|---|---|---|---|---|
| SMW LOCAL 17 JATC | ||||||||
| 1157 ADAMS STREET | DORCHESTER | MA | 02124 | 222562168 | TRAINING FUND | MA | 501 | 0 |
| SMW LOCAL 17 UNION | ||||||||
| 1157 ADAMS STREET | DORCHESTER | MA | 02124 | 046133804 | UNION | MA | 501 | 0 |
| SMW LOCAL 17 ANNUITY FUND | ||||||||
| 1157 ADAMS STREET | DORCHESTER | MA | 02124 | 046394579 | EMPLOYEE BENEFIT FUND | MA | 401 | 0 |
| SMW LOCAL 17 EQUALITY | ||||||||
| 1157 ADAMS STREET | DORCHESTER | MA | 02124 | 042740831 | EMPLOYEE BENEFIT FUND | MA | 501 | 0 |
| SMW LOCAL 17 SUPPLEMENTAL PENSION FUND | ||||||||
| 1157 ADAMS STREET | DORCHESTER | MA | 02124 | 200845880 | EMPLOYEE BENEFIT FUND | MA | 0 | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (104 entries)
| Legal Domicile StateLegalDomicileStateCd |
|---|
| ADVANCE AIR & HEAT |
| MA |
| AERO MECHANICAL INC |
| RI |
| AERODYNE MECHANICAL CONTRACTOR |
| MA |
| AIR DISTRIBUTION CORP |
| MA |
| ALLIANCE SHEET METAL (BOSTON) |
| MA |
| APEX CORPORATION |
| MA |
| ATLANTIC CONTRACTING & SPECIAL |
| NH |
| BENNETT CAD SYSTEMS INC |
| MA |
| BLOUIN SERVICE LLC |
| NH |
| CCB INC |
| ME |
| BOSTON AIR SYSTEMS |
| MA |
| ARCHITECTURAL SHEET METAL |
| MA |
| KLEEBERG SHEET METAL INC |
| MA |
| BRYANT SHEET METAL |
| MA |
| BTEA |
| MA |
| BUCKLEY ASSOCIATES |
| MA |
| CHARLES P BLOUIN INC |
| MA |
| COMMONWEALTH BLDG SYSTEMS |
| MA |
| COMMONWEALTH VENTILATION |
| MA |
| COX ENGINEERING COMPANY |
| MA |
| CUSTOM METALS - INSURANCE |
| MA |
| DD SILVIA HVAC |
| MA |
| DESIGN FLOW ASSOCIATES LLC |
| MA |
| E L BARRETT CO INC |
| MA |
| EAGLE CONRNICE CO INC |
| RI |
| DUCTED AIR SYSTEMS LLC |
| MA |
| EVERGREEN SHEETMETAL |
| MA |
| EXCEL HVAC INC |
| RI |
| BONNER SHEET METAL CORP |
| MA |
| FEELEY MCANESPIE INC |
| MA |
| FOOD EQUIPMENT INSTALLATION |
| MA |
| FINBARR MECHANICAL LLC |
| MA |
| INDOOR AIR TECHNOLOGIES INC |
| NJ |
| FRAZIER SHEET METAL |
| MA |
| INTEGRA TESTING |
| MA |
| GILBERT & BECKER CO INC |
| MA |
| G & R HEATING AND AIR CONDITIONING |
| IL |
| GREENWOOD INDUST |
| MA |
| INDEPENDENT AIR |
| MA |
| J F COFFEY ASSOC INC |
| MA |
| JC CANNISTRARO LLC |
| MA |
| JEC SERVICE COMPANY |
| MA |
| JOHN F SHEA CO INC |
| MA |
| JOHNSON S M CO INC |
| MA |
| KEVIN S COX ASSOC |
| MA |
| KIMBALL AIR SYSTEMS |
| MA |
| JAMAR COMPANY |
| ME |
| KIVA SYSTEMS INC |
| MA |
| LEONHARDT CO INC |
| NH |
| MBTA |
| MA |
| MAPLEWOOD SHEET METAL CO INC |
| MA |
| MCCUSKER-GILL INC |
| MA |
| METALON LLC |
| MA |
| MILHAMER ASSOCIATES INC |
| MA |
| MLS SHEET METAL |
| MA |
| MURPHY SPECIALTIES |
| MA |
| NE INSTALLATIONS LLC |
| MA |
| NESM |
| NH |
| NESM CONNECTORS |
| MA |
| NORTHEASTERN SHEET METAL |
| NH |
| METRO GLASS & METAL LLC |
| MA |
| NORTHSTAR CONTRACTING GROUP |
| MA |
| O'CONNOR CORPORATION |
| ME |
| PEAK MECHANICAL SERVICES CORP |
| MA |
| PRECISION AIR TESTING & BALANCING |
| RI |
| PROTEK |
| MA |
| QUALITY AIR METALS |
| MA |
| QUINCY SHEET METAL CO |
| MA |
| NEW ENGLAND ABATEMENT RESOURCES |
| MA |
| RELIABLE ROOFING & SM |
| MA |
| RMN MECHANICAL |
| NH |
| S&D SHEET METAL |
| ME |
| DYNAMIC AIR |
| MA |
| STEWARD ELECTRICAL CONTRACTING |
| MA |
| SYDNEY SHEET METAL |
| MA |
| TEKON TECH CONSULTANTS |
| MA |
| TEMPTEC MECHANICAL |
| RI |
| THB COMPANY |
| MA |
| THOMAS YOUNG ASSOC |
| MA |
| TITANWORCESTER OFFICE |
| MA |
| TREMONT HVAC |
| MA |
| TRI STAR SHEET METAL |
| ME |
| UNIQUE METAL WORKS LLC |
| RI |
| UNITED HVAC |
| MA |
| UNIVERSAL AUTOMATION & MECH |
| MA |
| WALSH BROTHERS INC |
| MA |
| WALSH MECHANCIAL |
| MA |
| WILLIAM F LYNCH CO |
| MA |
| WORCESTER AIR COND |
| MA |
| XYZ SHEET METAL |
| MA |
| ZONE MECHANICAL INC |
| MA |
| WALSH CONSTRUCTION |
| MA |
| NEMIC |
| MA |
| GIFFIN SHEET METAL |
| MA |
| MANNYS PLUMBING AND HEATING |
| MA |
| NORTHSTAR REFRIGERATION INC |
| MA |
| ROYAL STEAM HEATING CO |
| MA |
| JD RIVET |
| ME |
| SUNRISE ERECTORS INC |
| MA |
| YANKEE SHEET METAL |
| RI |
| N&T MECHANICAL CONTRACTORS INC |
| MA |
| TITAN ROOFING |
| MA |
| SKANSKA USA BUILDING |
| MA |
| PCI ENERGY |
| MA |
| 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 | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| SMW LOCAL 17 ANNUITY FUND | ||
| Q | $37,380 | TIME STUDY ALLOCATION |
| SMW LOCAL 17 JATC | ||
| Q | $10,327 | TIME STUDY ALLOCATION |
| SMART | ||
| Q | $19,636 | TIME STUDY ALLOCATION |
| SMW LOCAL 17 EQUALITY | ||
| Q | $90,713 | TIME STUDY ALLOCATION |
| SMW LOCAL 17 SUPPLEMENTAL PENSION FUND | ||
| Q | $173,780 | TIME STUDY ALLOCATION |