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SHEET METAL WORKERS LOCAL UNION NO 110 WELFARE TRUST FUND: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
SHEET METAL WORKERS LOCAL UNION NO 110 WELFARE TRUST FUND (EIN 55-0711972)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-11-12
IRS object ID
201803169349300330
Schema version
2017v2.3
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)
Return2018-11-12T11:53:59-05:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

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 Begin2017-01-01TaxPeriodBeginDt

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 Line13150 US RT 60AddressLine1Txt
CityONACityNm
State AbbreviationWVStateAbbreviationCd
ZIP25545ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDONALD L ECKENPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone3047813928PhoneNum
Signature2018-11-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFRANK N HESTANDPreparerPersonNm
PTINP01296621PTIN
Phone8592763573PhoneNum
Preparation2018-11-12PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address71.31.28.149IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-11-12IPDt
IP Tm10:53:59IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdA27A31866E24CC06D27FCF075515C154467077EDAtSubmissionCreationDeviceId
At Submission Filing Device Id285DADB7F12A953D6A7E91D2CEC874F2E67A16FDAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDONALD L ECKENPrincipalOfficerNm
Gross Receipts$10,388,274GrossReceiptsAmt
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 Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$8,953,979PYProgramServiceRevenueAmt
CY Program Service Revenue$10,013,351CYProgramServiceRevenueAmt
PY Investment Income$382,372PYInvestmentIncomeAmt
CY Investment Income$369,813CYInvestmentIncomeAmt
PY Other Revenue$9,740PYOtherRevenueAmt
CY Other Revenue$5,110CYOtherRevenueAmt
PY Total Revenue$9,346,091PYTotalRevenueAmt
CY Total Revenue$10,388,274CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$8,572,496PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$9,955,676CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$343,579PYOtherExpensesAmt
CY Other Expenses$327,756CYOtherExpensesAmt
PY Total Expenses$8,916,075PYTotalExpensesAmt
CY Total Expenses$10,283,432CYTotalExpensesAmt
PY Revenues Less Expenses$430,016PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$104,842CYRevenuesLessExpensesAmt
Total Assets BOY$18,960,390TotalAssetsBOYAmt
Total Assets EOY$20,053,597TotalAssetsEOYAmt
Total Liabilities BOY$88,296TotalLiabilitiesBOYAmt
Total Liabilities EOY$27,109TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,872,094NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$20,026,488NetAssetsOrFundBalancesEOYAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
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)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DONALD L ECKEN
TRUSTEEYes (X)$0$0$0
MARK ADAMS
TRUSTEEYes (X)$0$0$0
CHRIS MILLER
TRUSTEEYes (X)$0$0$0
JASON SHULTZ
TRUSTEEYes (X)$0$0$0
GARY HUDSON
TRUSTEEYes (X)$0$0$0
DAN HERMAN
TRUSTEEYes (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$8,719,944$8,719,944
EMPLOYEE CONTRIBUTIONS$1,293,407$1,293,407
FieldValueIRS element (for citing)
Total Program Service Revenue$10,013,351TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$296,483TotalRevenueColumnAmt
Exclusion$296,483ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$73,330OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$73,330OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$73,330TotalRevenueColumnAmt
Related Or Exempt Func Income$73,330RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Total Revenue Column$5,110TotalRevenueColumnAmt
Related Or Exempt Func Income$5,110RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,110OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,388,274TotalRevenueColumnAmt
Related Or Exempt Func Income$10,091,791RelatedOrExemptFuncIncomeAmt
Exclusion$296,483ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$9,955,676TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$15,900TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

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

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$87,628TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$6,300TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CONTRACT ADMINISTRATION$186,319
INSURANCE$14,770
POSTAGE AND PRINTING$4,256
MISCELLANEOUS$3,583

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,283,432TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$866,851BOYAmt
EOY$823,995EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,547,643BOYAmt
EOY$955,298EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$953,298BOYAmt
EOY$1,085,882EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,415BOYAmt
EOY$11,776EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$14,580,183BOYAmt
EOY$17,176,646EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,960,390BOYAmt
EOY$20,053,597EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$88,296BOYAmt
EOY$27,109EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$88,296BOYAmt
EOY$27,109EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$18,872,094BOYAmt
EOY$20,026,488EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,872,094BOYAmt
EOY$20,026,488EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,960,390BOYAmt
EOY$20,053,597EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$104,842ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,049,552NetUnrlzdGainsLossesInvstAmt
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$10,388,274TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$10,388,274RevenueSubtotalAmt
Total Revenue Per Form990$10,388,274TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,283,432TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$10,283,432ExpensesSubtotalAmt
Total Expenses Per Form990$10,283,432TotalExpensesPerForm990Amt

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