2020-11-16T14:30:43-06:00 2019-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2019-01-01 464039786 INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS INTE 2027835880 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 JOSEPH POWELL GENERAL SECRETARY-TREASURER 2027835880 2020-11-16 1 SCOTT E HALLBERG CPA P01081188 2023319880 38.100.43.98 2020-11-16 15:30:24 ES P 099BB351ED5C43DB8E4A0DD96B056B1430213725 FD6C2F2BFF124F2745673C6C1D4AE29ADB4D614A 2019 2021-04-22 16:20:28Z JOSEPH SELLERS JR 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 127513242 0 X WWW.SMART-UNION.ORG X 2012 DC THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS (SMART) IS A BROAD BASED UNION WHICH CONSISTS OF DULY CHARTERED LOCAL UNIONS, STATE, PROVINCIAL AND DISTRICT COUNCILS. THE UNION REPRESENTS WORKERS IN BUILDING TRADES, RAILROAD, PRODUCTION, BUS AND MASS TRANSIT AND SHIPYARD INDUSTRIES OF THE UNITED STATES AND CANADA. THE PURPOSE OF THE ORGANIZATION IS TO ENSURE A COOPERATIVE EFFORT DIRECTED TO FULLY DEVELOP AND DEMONSTRATE THE POSSIBILITIES OF OUR TRADES IN VARIOUS FIELDS OF INDUSTRY AND TO PROTECT WORKERS RIGHTS AS MEMBERS. 31 0 1999 0 0 0 0 0 77227061 81634995 4307593 8596021 443443 233837 81978097 90464853 56854 94764 1000000 1000000 31866593 37495614 0 0 0 29032894 35497354 61956341 74087732 20021756 16377121 220932585 255162525 53623331 56152147 167309254 199010378 TO ENSURE A COOPERATIVE EFFORT DIRECTED TO FULLY DEVELOP AND DEMONSTRATE THE POSSIBILITIES OF WORKERS IN BUILDING TRADES, RAILROAD, PRODUCTION, BUS AND MASS TRANSIT AND SHIPYARD INDUSTRIES OF THE UNITED STATES AND CANADA AND TO PROTECT WORKERS' RIGHTS AS MEMBERS. 0 0 THE ORGANIZATION REPRESENTED ITS MEMBERS IN CONTRACT NEGOTIATIONS TO ACHIEVE A HIGHER STANDARD OF LIVING. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1004 0 1 1999 1 0 1 CA 0 0 1 1 0 0 0 X 31 0 0 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 0 1 1 1 0 X WARREN MAY 2027835880 1750 NEW YORK AVENUE NW 6TH FLOOR WASHINGTON DC 20006 JOSEPH SELLERS JR GENERAL PRESIDENT 40.00 X X 478842 0 49320 JOSEPH POWELL GENERAL SECRETARY-TREASURER 40.00 X X 292256 0 45514 RICHARD MCCLEES FORMER GENERAL SECRETARY-TREASURER 40.00 X X 313763 0 39282 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 238977 0 36309 JOHN PREVISICH FORMER PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 361711 0 52753 RONALD WHATLEY VICE PRESIDENT 4.00 X X 68192 0 28670 DEREK EVANS VICE PRESIDENT 4.00 X X 65800 0 5436 JOHN M HELAK VICE PRESIDENT 4.00 X X 64765 0 28915 ARTHUR TOLENTINO VICE PRESIDENT 4.00 X X 58461 0 28671 GARY MASINO VICE PRESIDENT 4.00 X X 63371 0 28671 RICHARD H WERNER VICE PRESIDENT 4.00 X X 61061 0 28671 CHRISTOPHER L GRIFFEY VICE PRESIDENT 4.00 X X 60840 0 28671 JAMES PAQUETTE VICE PRESIDENT 4.00 X X 70918 0 5436 LUTHER MEDINA VICE PRESIDENT 4.00 X X 60711 0 23947 TIMOTHY CARTER VICE PRESIDENT 4.00 X X 67054 0 28671 SCOTT PARKS VICE PRESIDENT 4.00 X X 13075 0 6574 JOE M LOPEZ VICE PRESIDENT 40.00 X X 226175 0 35429 JOHN J RISCH III VICE PRESIDENT 40.00 X X 223671 0 33427 JAMIE C MODESITT VICE PRESIDENT 40.00 X X 210969 0 30275 GREGORY K HYNES VICE PRESIDENT 40.00 X X 208857 0 32092 CALVIN STUDIVANT VICE PRESIDENT 40.00 X X 208857 0 32092 BRENT LEONARD VICE PRESIDENT 40.00 X X 208218 0 32642 JOHN W BABLER VICE PRESIDENT 40.00 X X 208182 0 32672 JOHN D WHITAKER III VICE PRESIDENT 40.00 X X 193370 0 27811 JOHN R ENGLAND VICE PRESIDENT 40.00 X X 191521 0 28926 TROY L JOHNSON VICE PRESIDENT 40.00 X X 179638 0 31225 ADHI REDDY VICE PRESIDENT 40.00 X X 177766 0 27000 DOYLE K TURNER VICE PRESIDENT 40.00 X X 175922 0 42341 CHADRICK J ADAMS VICE PRESIDENT 40.00 X X 170631 0 24627 ALVY HUGHES VICE PRESIDENT 40.00 X X 147002 0 23432 CHARLES J CASSITY VICE PRESIDENT 40.00 X X 114484 0 16767 DAVID B WIER JR VICE PRESIDENT 40.00 X X 76028 0 16442 DAVID B WIER SR VICE PRESIDENT 40.00 X X 63840 0 21198 MARC NORBERG ASSISTANT TO THE GP 40.00 X 252743 0 44631 CHRISTOPHER CARLOUGH DIRECTOR OF EDUCATION 40.00 X 240902 0 54836 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 40.00 X 240902 0 44430 COSTANTINO IANNONE DIRECTOR OF RAILROAD 40.00 X 240902 0 44430 JAMES JACKSON DIRECTOR OF CANADIAN AFFAIRS 40.00 X 253249 0 5436 JAMES WHITE DIRECTOR OF ORGANIZING 40.00 X 240902 0 44430 MICHAEL LAFAVE DIRECTOR OF PRODUCTION 40.00 X 217590 0 43731 CHARLES MULCAHY DIRECTOR OF JURISDICTION 40.00 X 240902 0 44430 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 271595 0 38023 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIVISION 40.00 X 235697 0 41407 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 220673 0 30894 JOHN M ELLIS GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 215648 0 30191 TERRY L DIXON GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 208857 0 32092 8405490 0 1452870 85 0 1 0 SOUTHERN BENEFIT ADMINISTRATORS INC PO BOX 1449 GOODLETTSVILLE TN 37070 HEALTH INSURANCE ADMINISTRATOR 1802315 UNITED UNIONS 1750 NEW YORK AVENUE WASHINGTON DC 20006 LANDLORD - RENT 1476727 PWA GREAT NORTHERN CORPORATE CENTER PO BOX 6076 HERMITAGE PA 16148 LANDLORD - RENT 857062 MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 PRINTING COMPANY 760168 MAXIMUM TECHNOLOGIES 4868 10TH STREET SOUTH ARLINGTON VA 22204 IT SUPPORT 744066 9 MEMBERSHIP DUES 900099 74923259 74923259 SALES OF SUPPLIES 900099 6565163 6565163 REGIONAL MEETING INCOME 900099 146573 146573 81634995 6475412 6475412 39168998 37048389 2120609 2120609 2120609 REIMBURSEMENTS 900099 233257 233257 DISASTER RELIEFT FUND 900099 580 580 233837 90464853 81868832 0 8596021 94764 1000000 10003006 11194154 4855755 8679151 2763548 717929 189809 35076 2539012 875423 1163984 183484 1458786 5740663 6508994 2274980 191950 425667 ORGANIZING 6439342 OTHER EXPENSES 5374149 CONTRIBUTIONS 776330 MEMBERS JOURNAL 551776 50000 74087732 31659051 23988315 2946070 6187750 1803338 690084 12225 637 135559 173333 150767 157720 4975601 4331438 530627 644163 168958850 208776736 11770198 12515896 2965900 2027891 220932585 255162525 2060448 3110970 1650366 1795442 49912517 51245735 53623331 56152147 X 166529892 198324273 779362 686105 167309254 199010378 220932585 255162525 X 16377121 18820327 -3496324 X X 0 1 X 1 0 UTU PAC 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 440705333 346701463 1126595 SHEET METAL WORKERS INTERNATIONAL ASSOCIATION PAL EF 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 522256216 776330 1 1 0 1480736 1410783 69953 3494865 2920655 574210 644163 DUE TO AFFILIATES 198591 DEFERRED REVENUE HELD FOR AFFILIATES 7185308 AMOUNTS HELD FOR GENERAL COMMITTEES 10582362 AMOUNTS HELD FOR LEGISLATIVE BOARDS 3639514 ACCRUED PENSION BENEFITS (SHEET METAL) 19180329 ACCRUED POST RETIREMENT HEALTH CARE BENEFITS (SHEET METAL) 10459631 51245735 X 109378437 18820327 18820327 90558110 -93257 -93257 90464853 74087732 0 74087732 0 74087732 PART X, LINE 2: SMART ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. SMART PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2019, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2016 THROUGH 2018 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH SMART FILES RETURNS. PART XI, LINE 4B - OTHER ADJUSTMENTS: DISASTER RELIEF CONTRIBUTIONS IN EXCESS OF AMOUNTS RELEASED -93,257. NORTH AMERICA 1 8 PROGRAM SERVICES UNION BUSINESS 1672147 1 8 0 0 1 8 1672147 0 1672147 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 0 DISASTER RELIEFT CONTRIBUTIONS 94764 CASH X X X X 1 1 X 0 0 0 JOSEPH SELLERS JR GENERAL PRESIDENT 359831 0 0 0 119011 0 24996 0 24324 0 528162 0 0 0 JOSEPH POWELL GENERAL SECRETARY-TREASURER 232990 0 0 0 59266 0 21190 0 24324 0 337770 0 0 0 RICHARD MCCLEES FORMER GENERAL SECRETARY-TREASURER 229393 0 0 0 84370 0 17532 0 21750 0 353045 0 0 0 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION DIVISION 238977 0 0 0 0 0 33457 0 2852 0 275286 0 0 0 JOHN PREVISICH FORMER PRESIDENT - TRANSPORTATION DI 361711 0 0 0 0 0 50640 0 2113 0 414464 0 0 0 JOE M LOPEZ VICE PRESIDENT 226175 0 0 0 0 0 31665 0 3764 0 261604 0 0 0 JOHN J RISCH III VICE PRESIDENT 223671 0 0 0 0 0 31314 0 2113 0 257098 0 0 0 JAMIE C MODESITT VICE PRESIDENT 210969 0 0 0 0 0 29536 0 739 0 241244 0 0 0 GREGORY K HYNES VICE PRESIDENT 208857 0 0 0 0 0 29240 0 2852 0 240949 0 0 0 CALVIN STUDIVANT VICE PRESIDENT 208857 0 0 0 0 0 29240 0 2852 0 240949 0 0 0 BRENT LEONARD VICE PRESIDENT 208218 0 0 0 0 0 29151 0 3491 0 240860 0 0 0 JOHN W BABLER VICE PRESIDENT 208182 0 0 0 0 0 29145 0 3527 0 240854 0 0 0 JOHN D WHITAKER III VICE PRESIDENT 193370 0 0 0 0 0 27072 0 739 0 221181 0 0 0 JOHN R ENGLAND VICE PRESIDENT 191521 0 0 0 0 0 26813 0 2113 0 220447 0 0 0 TROY L JOHNSON VICE PRESIDENT 179638 0 0 0 0 0 25149 0 6076 0 210863 0 0 0 ADHI REDDY VICE PRESIDENT 177766 0 0 0 0 0 24887 0 2113 0 204766 0 0 0 DOYLE K TURNER VICE PRESIDENT 175922 0 0 0 0 0 24629 0 17712 0 218263 0 0 0 CHADRICK J ADAMS VICE PRESIDENT 170631 0 0 0 0 0 23888 0 739 0 195258 0 0 0 ALVY HUGHES VICE PRESIDENT 147002 0 0 0 0 0 20580 0 2852 0 170434 0 0 0 MARC NORBERG ASSISTANT TO THE GP 208703 0 0 0 44040 0 20307 0 24324 0 297374 0 0 0 CHRISTOPHER CARLOUGH DIRECTOR OF EDUCATION 196862 0 0 0 44040 0 30512 0 24324 0 295738 0 0 0 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 196862 0 0 0 44040 0 20106 0 24324 0 285332 0 0 0 COSTANTINO IANNONE DIRECTOR OF RAILROAD 196862 0 0 0 44040 0 20106 0 24324 0 285332 0 0 0 JAMES JACKSON DIRECTOR OF CANADIAN AFFAIRS 209209 0 0 0 44040 0 0 0 5436 0 258685 0 0 0 JAMES WHITE DIRECTOR OF ORGANIZING 196862 0 0 0 44040 0 20106 0 24324 0 285332 0 0 0 MICHAEL LAFAVE DIRECTOR OF PRODUCTION 173550 0 0 0 44040 0 19407 0 24324 0 261321 0 0 0 CHARLES MULCAHY DIRECTOR OF JURISDICTION 196862 0 0 0 44040 0 20106 0 24324 0 285332 0 0 0 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION 271595 0 0 0 0 0 38023 0 0 0 309618 0 0 0 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIV 235697 0 0 0 0 0 32998 0 8409 0 277104 0 0 0 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPORTATION DI 220673 0 0 0 0 0 30894 0 0 0 251567 0 0 0 JOHN M ELLIS GENERAL CHAIRPERSON - TRANSPORTATION 215648 0 0 0 0 0 30191 0 0 0 245839 0 0 0 TERRY L DIXON GENERAL CHAIRPERSON - TRANSPORTATION 208857 0 0 0 0 0 29240 0 2852 0 240949 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THIS IS A MEMBERSHIP ORGANIZATION FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE OFFICERS FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED PRIOR TO SIGNING AND FILING FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS ISSUED ANNUALLY, MUST BE COMPLETED, SIGNED AND RETURNED FORM 990, PART VI, SECTION B, LINE 15 SUBJECT TO BUDGET LIMITATIONS, INTERNATIONAL REPRESENTATIVES AND INTERNATIONAL ORGANIZERS SHALL BE PAID THE AVERAGE OF THE THIRTY HIGHEST PAID BUSINESS MANAGERS IN THE UNITED STATES AND CANADA; SALARY ADJUSTMENTS TO BE MADE ON JANUARY FIRST OF EACH YEAR, AND WHATEVER PERCENTAGE INCREASE IN SALARY THE INTERNATIONAL REPRESENTATIVES AND INTERNATIONAL ORGANIZERS RECEIVE, THE SAME PERCENTAGE INCREASE SHALL BE GRANTED TO ALL GENERAL OFFICERS AND INTERNATIONAL STAFF PERSONNEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: OTHER POST RETIREMENT BENEFIT COSTS -3,496,324. ADJUSTMENT TO ELIMINATE TRANSPORTATION CORPORATION NET ASSETS 990 PART XII LINE 2C THE GENERAL EXECUTIVE COUNCIL IS RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT AUDITOR, OVERSIGHT OF THE AUDIT, AND TAKES RESPONSIBILITY FOR THE AUDIT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SHEET METAL WORERS STAFF PENSION PLAN 1750 NEW YORK AVENUE WASHINGTON DC 20006 526061955 PENSION PLAN DC 501A 0 SMWIA STAFF RETIREE HEALTH FUND 1750 NEW YORK AVENUE WASHINGTON DC 20006 526909050 RETIREMENT HEALTH FUND DC 501(C)(9) 0 SMW ACCIDENTAL DEATH AND DISMEMBERMENT PLAN 8403 ARLINGTON BLVD 300 FAIRFAX VA 22031 521343750 DEATH BENEFIT FUND DC 501(C)(9) 0 UTU INSURANCE ASSOCIATION 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 INSURANCE OH 501(C)(8) 0 SMART DISCIPLINE INCOME PROTECTION PROGRAM 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 346701463 SUSPENSION BENEFITS OH 501(C)(9) 0 SMART GROUP VSTD PLAN 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 276365479 SHORT TERM DISABILITY BENEFITS OH 501(C)(9) 0 SMWIA OFFICE EMPLOYEE RETIREE HEALTH FUND 1750 NEW YORK AVENUE WASHINGTON DC 20006 522040394 RETIREMENT HEALTH FUND DC 501(C)(9) 0 SMART TRANSPORTATION DIVISION STAFF RETIREE HEALTH FUND 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 341031303 RETIREMENT HEALTH FUND OH 501(C)(9) 0 SHEET METAL TRANSPORTATION CORP 1750 NEW YORK AVENUE WASHINGTON DC 20006 521685528 TRAVEL AGENCY DC C 1.00000 1 1 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0