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SHEET METAL WORKERS LOCAL UNION NO 110 WELFARE TRUST FUND: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
SHEET METAL WORKERS LOCAL UNION NO 110 WELFARE TRUST FUND (EIN 55-0711972)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-13
IRS object ID
202023189349306337
Schema version
2019v5.0
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

FieldValueIRS element (for citing)
Return2020-11-13T12:38:34-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN611336870PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FRANK N HESTAND CPA PSCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1261 REGENCY CIR FL 1AddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40503ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN550711972EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHEET METAL WORKERS LOCAL NO 110BusinessNameLine1Txt
Business Name Line2HEALTH FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSHEEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1502 EARTH CITY EXPRESSWAY STE 203AddressLine1Txt
CityEARTH CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63045ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDONALD L ECKENPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone3047813928PhoneNum
Signature2020-11-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFRANK N HESTANDPreparerPersonNm
PTINP01296621PTIN
Phone8592763573PhoneNum
Preparation2020-11-13PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address71.31.28.149IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-13IPDt
IP Tm12:38:34IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id285DADB7F12A953D6A7E91D2CEC874F2E67A16FDAtSubmissionCreationDeviceId
At Submission Filing Device Id285DADB7F12A953D6A7E91D2CEC874F2E67A16FDAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1ZENITH AMERICAN SOLUTIONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerDONALD L ECKENPrincipalOfficerNm
Gross Receipts$10,532,978GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Activity Or MissionTHE PROVISION OF BENEFITS FOR ACCIDENT, SICKNESS, DENTAL, VISION AND DEATH.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$9,333,670PYProgramServiceRevenueAmt
CY Program Service Revenue$10,003,761CYProgramServiceRevenueAmt
PY Investment Income$411,613PYInvestmentIncomeAmt
CY Investment Income$444,441CYInvestmentIncomeAmt
PY Other Revenue$8,184PYOtherRevenueAmt
CY Other Revenue$84,776CYOtherRevenueAmt
PY Total Revenue$9,753,467PYTotalRevenueAmt
CY Total Revenue$10,532,978CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$10,440,628PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$10,334,007CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$344,670PYOtherExpensesAmt
CY Other Expenses$340,023CYOtherExpensesAmt
PY Total Expenses$10,785,298PYTotalExpensesAmt
CY Total Expenses$10,674,030CYTotalExpensesAmt
PY Revenues Less Expenses-$1,031,831PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$141,052CYRevenuesLessExpensesAmt
Total Assets BOY$18,478,287TotalAssetsBOYAmt
Total Assets EOY$20,304,350TotalAssetsEOYAmt
Total Liabilities BOY$25,157TotalLiabilitiesBOYAmt
Total Liabilities EOY$41,475TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,453,130NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$20,262,875NetAssetsOrFundBalancesEOYAmt
MissionTHE PROVISION OF BENEFITS FOR ACCIDENT, SICKNESS, DENTAL, VISION AND DEATH.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescEMPLOYEE BENEFIT PLAN PROVIDING BENEFITS FOR ACCIDENT, SICKNESS, DENTAL, VISION, AND DEATH.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAMERICAN BENEFIT CORPPersonNm
Phone3045250331PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1609 THIRD AVENUEAddressLine1Txt
CityCHESAPEAKECityNm
State AbbreviationOHStateAbbreviationCd
ZIP45619ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MARK ADAMS
TRUSTEE2.00Yes (X)$0$0$0
DONALD L ECKEN
TRUSTEE2.00Yes (X)$0$0$0
DAN HERMAN
TRUSTEE2.00Yes (X)$0$0$0
GARY HUDSON
TRUSTEE2.00Yes (X)$0$0$0
RICHARD ROTH
TRUSTEE2.00Yes (X)$0$0$0
JASON SHULTZ
TRUSTEE2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS$8,727,570$8,727,570
EMPLOYEE CONTRIBUTIONS$1,276,191$1,276,191
FieldValueIRS element (for citing)
Total Program Service Revenue$10,003,761TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$444,441TotalRevenueColumnAmt
Exclusion$444,441ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Total Revenue Column$84,776TotalRevenueColumnAmt
Related Or Exempt Func Income$84,776RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$84,776OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,532,978TotalRevenueColumnAmt
Related Or Exempt Func Income$10,088,537RelatedOrExemptFuncIncomeAmt
Exclusion$444,441ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$10,334,007TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$34,904TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,000TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$90,374TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$6,800TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CONTRACT ADMINISTRATION$172,010
INSURANCE$15,376
POSTAGE AND PRINTING$10,108
MISCELLANEOUS$1,451

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,674,030TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$538,164BOYAmt
EOY$1,288,239EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,006,538BOYAmt
EOY$1,130,210EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$955,856BOYAmt
EOY$897,343EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$15,977,729BOYAmt
EOY$16,988,558EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,478,287BOYAmt
EOY$20,304,350EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$25,157BOYAmt
EOY$41,475EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$25,157BOYAmt
EOY$41,475EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$18,453,130BOYAmt
EOY$20,262,875EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,453,130BOYAmt
EOY$20,262,875EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,478,287BOYAmt
EOY$20,304,350EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$141,052ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,950,797NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$10,532,978TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$10,532,978RevenueSubtotalAmt
Total Revenue Per Form990$10,532,978TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,674,030TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$10,674,030ExpensesSubtotalAmt
Total Expenses Per Form990$10,674,030TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS REVIEWED BY THE CONTRACT ADMINISTRATOR PRIOR TO ITS FILING.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (52 entries)

Direct Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
A&A MECHANICAL
N/Afalse
A&C SHEET METAL
N/Afalse
A-1 INDUSTRIAL SHEET METAL
N/Afalse
ALPHA MECH SERV (A&A MECH SERV)
N/Afalse
AMERICAN VENTURE IND
N/Afalse
APPRENTICESHIP PROGRAM
N/Afalse
BECHTELL CONSTRUCTION
N/Afalse
BEST IMPRESSIONS
N/Afalse
BMI INDUSTRIAL
N/Afalse
CENTRAL KY INDUSTR INC
N/Afalse
CK UNITES SHEET METAL
N/Afalse
CROWN CORR INC
N/Afalse
DAY & ZIMMERMAN NPS INC
N/Afalse
DIVERSIFIED SHEET METAL
N/Afalse
EAST COST METALS SYST
N/Afalse
GCH INTERNATIONAL
N/Afalse
GRIBBINS INSULATION
N/Afalse
GREAT LAKES MECHANICAL
N/Afalse
HARRIS-SUPERIOR AIR
N/Afalse
HEARTLAND MECHANICAL
N/Afalse
HOBBSCOMPLETE SHEET METAL
N/Afalse
INGRAM SHEET METAL
N/Afalse
INTERMECH INC
N/Afalse
JOHN MCDOUGALL COMPANY
N/Afalse
KIRK & BLUM MFG CO
N/Afalse
LOUDON SHEET METAL
N/Afalse
LOUISVILLE MECHANICAL SERV INC
N/Afalse
MCSHANE MECHINCAL CONTRACTORS
N/Afalse
MERRICK-KEMPER CONST COMP
N/Afalse
METRO SHEET METAL
N/Afalse
MIDWEST METAL WORKS INC
N/Afalse
MORRIS SHEET METAL
N/Afalse
NATIONAL ABESTOS WORKERS
N/Afalse
PADUCAH SHEET METAL & ROOFING
N/Afalse
PERFORMANCE CONTRACTING
N/Afalse
PINE TREE CONSTRUCTION
N/Afalse
R&R INC
N/Afalse
RAY HAASE HEATING AND COOLING
N/Afalse
REGIONAL INDUSTRIAL COMBUSTION
N/Afalse
RICHARDS KLEIN SHEET METAL
N/Afalse
RIVER CITY SHEET METAL
N/Afalse
RSS (ROOFING SERV & SOLUTIONS)
N/Afalse
SISCO HVAC
N/Afalse
SMW EDTRAIN LOCAL 110
N/Afalse
SMW LOCAL 124
N/Afalse
SMW LU 110
N/Afalse
TRI-STATE ROOFING & METAL CO
N/Afalse
TRIANGLE ENTERPRISES
N/Afalse
TWEET GAROT
N/Afalse
VENDOME COPPER & BRASS
N/Afalse
WARD ENGINEERING
N/Afalse
WILLIAMS SERVICE GROUP INC
N/Afalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd