2017-04-24T16:16:32-05:00 2016-12-31 522385296 LINDQUIST LLP 5000 EXECUTIVE PKWY 400 SAN RAMON CA 94583 990 2016-01-01 940859420 INTERNATIONAL ASSN OF SMART NO 104 INTE 9253148600 2610 CROW CANYON ROAD NO 300 SAN RAMON CA 945831547 JOSEPH A MARACCINI FIN. SECRETARY/TREASURER 9253148600 2017-04-24 1 JOSEPH M THIERMANN P01066616 9252779100 66.7.226.66 2017-04-24 14:16:22 PD P 7BCC98FFFEA1315BA8A1A0B078DB585A95961A4B 72DCDAB48BBD05C01ADC32EAF6F951C821B03640 2016 2021-01-29 14:40:06Z JOSEPH A MARACCINI 2610 CROW CANYON ROAD SUITE 300 SAN RAMON CA 94583 30053034 0 X WWW.SMW104.ORG X 1903 CA SEE SCHEDULE O DEDICATED TO EXTENDING THE BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA. 18 13 82 0 0 0 0 55569 22993938 28687427 3367289 712501 539111 528507 26900338 29984004 0 0 0 0 10094037 14980509 0 0 0 11373670 13153239 21467707 28133748 5432631 1850256 40952226 47995707 530821 3682288 40421405 44313419 DEDICATED TO EXTENDING THE BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA. 0 0 EXTENDED BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA. 0 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 67 0 1 82 1 0 0 0 0 0 0 X 18 13 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 0 1 1 0 X JOSEPH A MARACCINI 9253148600 2610 CROW CANYON RD SAN RAMON CA 94583 ERIC HAYNES EBOARD/ BUS. DEVELOPMENT (ORGANIZER) 45.00 X 127220 0 90315 MIKE NESBITT EXECUTIVE BOARD 4.00 X 8542 0 0 KEITH SYLVA EXECUTIVE BOARD 4.00 X 8542 0 0 ISSAC CAMARENA EXECUTIVE BOARD 4.00 X 6173 0 0 BRYAN AZEVEDO EXECUTIVE BOARD 4.00 X 8855 0 38 BRADLEY FRETZ EXECUTIVE BOARD 4.00 X 5131 0 0 GREGORY PEDEN EXECUTIVE BOARD 4.00 X 6173 0 0 AARON REZENTES EXECUTIVE BOARD 4.00 X 6253 0 5 LAWRENCE M NARR EXECUTIVE BOARD 2.00 X 4373 0 0 JOSEPH A MARACCINI FIN SEC / TREASURER RECORDING SECRETARY 45.00 X X 177594 0 127593 RICHARD WERNER PRESIDENT/BUSINESS MANAGER 45.00 X X 215526 0 133825 ANGELA MOLINA EXECUTIVE BOARD 4.00 X 9076 0 9 DARRYL MERO EXECUTIVE BOARD 4.00 X 9077 0 9 DENNIS GARCIA EXECUTIVE BOARD 4.00 X 9027 0 0 DAVID O'HAGIN EXECUTIVE BOARD 4.00 X 8542 0 0 RITA MAGNER VICE PRESIDENT 4.00 X X 9006 0 0 TIMOTHY SLAPE EXECUTIVE BOARD 45.00 X 73167 0 48088 ERIC MELENDEZ EXECUTIVE BOARD 45.00 X 17530 0 10749 RICHARD FURTADO EXECUTIVE BOARD - PAST 4.00 X 0 0 0 DENNIS CANEVARI ASS. BUS. MGR. 45.00 X 154479 0 92466 STEVEN C SWEETING ASS. BUS. MGR. 45.00 X 113276 0 76215 MARK VAN DEN HEUVEL BUSINESS REP 45.00 X 141281 0 124829 KEVIN VAN BUSKIRK BUSINESS REP 45.00 X 138105 0 124829 VICTOR TORREANO BUSINESS REP 45.00 X 142409 0 124829 ANTHONY URBINA BUSINESS REP 45.00 X 142377 0 121386 ROBERT W STOKER BUSINESS REP 45.00 X 136913 0 124829 SALVATORE ROTOLO BUSINESS REP 45.00 X 119477 0 84479 DOMINIC B TORREANO BUSINESS REP 45.00 X 138673 0 124829 RANDY YOUNG BUSINESS REP 45.00 X 113654 0 84479 BRIAN A MASTERS ASS. BUS. MGR. 45.00 X 172477 0 130766 THOMAS RANGEL BUSINESS REP 45.00 X 113795 0 86774 ARMANDO GUERRERO BUSINESS REP 45.00 X 111632 0 86774 JEFF E SALVOTTI BUSINESS REP 45.00 X 139673 0 124829 DAVID E DIAS BUSINESS REP 45.00 X 141181 0 121386 RICHARD KOENIG BUSINESS REP 45.00 X 144870 0 120239 BRETT RISLEY BUSINESS REP 45.00 X 142064 0 121386 WILBERT SOLIS BUSINESS REP 45.00 X 143612 0 119091 MATTHEW RICHARD BUSINESS REP 45.00 X 115825 0 89878 MICHAEL LOPEZ BUSINESS REP 45.00 X 114664 0 84479 KEITH DIAS BUSINESS REP 45.00 X 141000 0 124829 BENJAMIN RIVERA BUSINESS REP 45.00 X 143872 0 117847 JOSEPH SHELFO JR BUSINESS REP 45.00 X 143074 0 120069 JOHN STOW WARDEN/CONDUCTOR - PAST 2.00 X 1044 0 0 KEITH MANSFIELD WARDEN/CONDUCTOR 2.00 X 546 0 0 KEITH GARCIA TRUSTEE 4.00 X 8542 0 0 BENTON MENDEZ TRUSTEE 4.00 X 8542 0 0 JOSEPH PARRA TRUSTEE 4.00 X 8865 0 54 ELIZABETH SUTTON TRUSTEE 3.00 X 6173 0 0 MARK E COLOMY TRUSTEE 2.00 X 4373 0 0 MICHAEL MARK TRUSTEE - PAST/BUS. DEV. (ORGANIZER) 45.00 X 89157 0 69101 DANIEL P CAMPBELL BUS. DEV. (ORGANIZER) 45.00 X 132027 0 114243 DAVID PENA BUS. DEV. REP / ORGANIZER 45.00 X 102740 0 75007 GLENN SNYDER DIRECTOR OF BUS. DEV. (ORGANIZING) 45.00 X 137098 0 124829 VINCENT SUGRUE BUS. DEV. (ORGANIZER) 45.00 X 135539 0 105177 CHRISTINA TELLEZ ACCOUNTANT 45.00 X 118637 0 46551 4571473 0 3477110 31 0 1 0 CLEAR-LINES CONSULTING LLC 117 LEXINGTON ST 3 SAN FRANCISCO CA 94110 COMPUTER CONSULTING SERVICE 762941 ALTSHULER BERZON NUSSBAUM 177 POST STREET 300 SAN FRANCISCO CA 94108 LEGAL SERVICES 356400 CAZISOFT LLC 58 JANIN PLACE PLEASANT HILL CA 94523 COMPUTER CONSULTING SERVICE 316400 ADAMS BROADWELL JOSEPH & CARDOZO 601 GATEWAY BLVD SOUTH SAN FRANCISCO CA 94080 LEGAL SERVICES 226734 SMW OF NORTHER CALIFORNIA PO BOX 45479 SAN FRANCISCO CA 94145 RENTS 218248 9 55569 55569 MEMBERSHIP DUES 900099 28008187 28008187 INITIATION, REINSTATEMENT, AND FI 900099 383717 383717 ORGANIZING SUBSIDY 900099 295523 295523 28687427 653850 653850 209389 0 209389 209389 209389 111934 15747 69030 0 42904 15747 58651 58651 REIMBURSED EXPENSES 900099 287753 287753 SALES OF JACKETS/T-SHIRTS/HATS 900099 20855 20855 MISCELLANEOUS RECEIPTS 900099 10510 10510 319118 29984004 29006545 0 921890 6880799 2780228 4074990 723383 521109 958541 164402 29665 19694 305754 744818 182298 496926 764870 4304101 287327 351019 WAGE EQUALITY REIMBURSE 2692828 DONATIONS & CONTRIBUTIO 910446 REBATES 424280 EVENTS 367993 148277 28133748 1648499 5976010 238396 225384 12960268 1920226 8906969 11040042 29503632 30126538 654730 627733 40952226 47995707 23668 6378 507153 3675910 530821 3682288 X 40421405 44313419 40421405 44313419 40952226 47995707 1850256 -13223 2054981 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED SMW 104 POLITICAL ACTION COMMITTEE 555 CAPITOL MALL SACRAMENTO CA 958144602 943369996 0 604587 SMW 104 RESTRICTED POLITICAL ACTION COMMITTEE 2610 CROW CANYON RD SUITE 300 SAN RAMON CA 94583 943369996 0 116388 PART I-A, LINE 1: THE LOCAL SPONSORS THREE POLITICAL ACTION COMMITTEES TO SUPPORT OR OPPOSE STATE AND LOCAL POLITICAL CANDIDATES. THE POLITICAL ACTION COMMITTEES ARE FUNDED BY THE MEMBERS OF THE LOCAL. 1608689 1608689 7323367 817332 6506035 759239 371249 387990 3268973 731645 2537328 11040042 EMPLOYEE DEFERRED COMPENSATION 496910 WITHDRAWAL LIABILITY 3179000 3675910 X PART X, LINE 2: THE LOCAL HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE LOCAL BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2013. X 0 0 0 ERIC HAYNES EBOARD/ BUS. DEVELOPMENT (ORGANIZER) 126327 0 0 0 893 0 70402 0 19913 0 217535 0 0 0 JOSEPH A MARACCINI FIN SEC / TREASURER RECORDING SECRET 177594 0 0 0 0 0 103726 0 23867 0 305187 0 0 0 RICHARD WERNER PRESIDENT/BUSINESS MANAGER 211487 0 0 0 4039 0 109958 0 23867 0 349351 0 0 0 DENNIS CANEVARI ASS. BUS. MGR. 153273 0 0 0 1206 0 71943 0 20523 0 246945 0 0 0 STEVEN C SWEETING ASS. BUS. MGR. 111873 0 0 0 1403 0 59730 0 16485 0 189491 0 0 0 MARK VAN DEN HEUVEL BUSINESS REP 136030 0 0 0 5251 0 100962 0 23867 0 266110 0 0 0 KEVIN VAN BUSKIRK BUSINESS REP 136030 0 0 0 2075 0 100962 0 23867 0 262934 0 0 0 VICTOR TORREANO BUSINESS REP 136030 0 0 0 6379 0 100962 0 23867 0 267238 0 0 0 ANTHONY URBINA BUSINESS REP 139473 0 0 0 2904 0 97519 0 23867 0 263763 0 0 0 ROBERT W STOKER BUSINESS REP 136030 0 0 0 883 0 100962 0 23867 0 261742 0 0 0 SALVATORE ROTOLO BUSINESS REP 112247 0 0 0 7230 0 63956 0 20523 0 203956 0 0 0 DOMINIC B TORREANO BUSINESS REP 136030 0 0 0 2643 0 100962 0 23867 0 263502 0 0 0 RANDY YOUNG BUSINESS REP 112247 0 0 0 1407 0 63956 0 20523 0 198133 0 0 0 BRIAN A MASTERS ASS. BUS. MGR. 170379 0 0 0 2098 0 106899 0 23867 0 303243 0 0 0 THOMAS RANGEL BUSINESS REP 109952 0 0 0 3843 0 66251 0 20523 0 200569 0 0 0 ARMANDO GUERRERO BUSINESS REP 109952 0 0 0 1680 0 66251 0 20523 0 198406 0 0 0 JEFF E SALVOTTI BUSINESS REP 136030 0 0 0 3643 0 100962 0 23867 0 264502 0 0 0 DAVID E DIAS BUSINESS REP 139473 0 0 0 1708 0 97519 0 23867 0 262567 0 0 0 RICHARD KOENIG BUSINESS REP 140620 0 0 0 4250 0 96372 0 23867 0 265109 0 0 0 BRETT RISLEY BUSINESS REP 139473 0 0 0 2591 0 97519 0 23867 0 263450 0 0 0 WILBERT SOLIS BUSINESS REP 141768 0 0 0 1844 0 95224 0 23867 0 262703 0 0 0 MATTHEW RICHARD BUSINESS REP 112247 0 0 0 3578 0 69355 0 20523 0 205703 0 0 0 MICHAEL LOPEZ BUSINESS REP 112247 0 0 0 2417 0 63956 0 20523 0 199143 0 0 0 KEITH DIAS BUSINESS REP 136030 0 0 0 4970 0 100962 0 23867 0 265829 0 0 0 BENJAMIN RIVERA BUSINESS REP 141768 0 0 0 2104 0 93981 0 23866 0 261719 0 0 0 JOSEPH SHELFO JR BUSINESS REP 139964 0 0 0 3110 0 96202 0 23867 0 263143 0 0 0 MICHAEL MARK TRUSTEE - PAST/BUS. DEV. (ORGANIZER) 88745 0 0 0 412 0 51898 0 17203 0 158258 0 0 0 DANIEL P CAMPBELL BUS. DEV. (ORGANIZER) 129473 0 0 0 2554 0 90376 0 23867 0 246270 0 0 0 DAVID PENA BUS. DEV. REP / ORGANIZER 100359 0 0 0 2381 0 54484 0 20523 0 177747 0 0 0 GLENN SNYDER DIRECTOR OF BUS. DEV. (ORGANIZING) 136030 0 0 0 1068 0 100962 0 23867 0 261927 0 0 0 VINCENT SUGRUE BUS. DEV. (ORGANIZER) 130847 0 0 0 4692 0 81310 0 23867 0 240716 0 0 0 CHRISTINA TELLEZ ACCOUNTANT 118637 0 0 0 0 0 23956 0 22595 0 165188 0 0 0 0 0 BRIAN WERNER FAMILY MEMBER OF AN OFFICER 98417 COMPENSATION 0 0 NICOLE MOORE FAMILY MEMBER OF AN OFFICER 68026 COMPENSATION 0 0 FORM 990, PART VI, SECTION A, LINE 2 VICTOR TORREANO FAMILY RELATIONSHIP DOMINIC TORREANO FAMILY RELATIONSHIP DAVID DIAS FAMILY RELATIONSHIP KEITH DIAS FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 6 ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. LIMITED MEMBERS WHO ARE RETIREES ARE MEMBERS OF THE LOCAL BUT HAVE ELECTED TO HAVE A LIMITED STATUS AND ARE NOT ELIGIBLE TO VOTE. OWNER MEMBERS ARE THOSE INDIVIDUALS WHO ARE OWNERS OF A BUSINESS AND ARE NOT ELIGIBLE TO VOTE. WITHDRAWAL CARD MEMBERS ARE THOSE MEMBERS NOT WORKING IN THE INDUSTRY AND ARE NOT ELIGIBLE TO VOTE. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS AN EXECUTIVE BOARD. ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS ELECT MEMBERS OF THE EXECUTIVE BOARD. IN ORDER TO BE ELIGIBLE TO VOTE, THE MEMBER MUST BE IN GOOD STANDING WITH THE LOCAL AND MUST BE AN ACTIVE OR RETIRED SHEET METAL WORKER. FORM 990, PART VI, SECTION A, LINE 7B ALL ITEMS APPROVED BY THE EXECUTIVE BOARD MUST ALSO BE APPROVED BY THE MEMBERSHIP DURING THE MONTHLY MEMBERSHIP MEETINGS. ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS MUST BE IN GOOD STANDING WITH THE LOCAL IN ORDER TO APPROVE SUCH ITEMS. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE BOARD MEMBERS REVIEW THE FORM 990 DURING A MONTHLY MEETING, PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT-OF-INTEREST POLICY APPLIES TO ALL OFFICERS AND BOARD MEMBERS OF THE UNION AS WELL TO ALL EMPLOYEES WHO EXERCISE AUTHORITY OVER THE AFFAIRS OF THE UNION. AT LEAST ANNUALLY, OFFICERS AND BOARD MEMBERS MUST DISCLOSE IN WRITING ANY RELATIONSHIPS OR INTERESTS THAT COULD GIVE RISE TO A CONFLICT. SHOULD A CONFLICT OF INTEREST EXIST, SUCH MATTER IS REVIEWED AND DELIBERATED BY THE GOVERNING BOARD (WITHOUT THE INPUT OR PARTICIPATION OF THE CONFLICTED INDIVIDUAL). FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE BOARD AND MEMBERSHIP REVIEW AND APPROVE COMPENSATION FOR ALL FULL-TIME OFFICERS BASED ON AN APPROVED PERCENTAGE OF THE INDUSTRY WAGE AND FRINGE SCHEDULES. THE WAGE AND FRINGE SCHEDULES EFFECTIVE JANUARY 1, 2015 THROUGH JULY 2, 2017, WERE APPROVED BY THE MEMBERSHIP. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL INFORMATION AVAILABLE TO THE ORGANIZATION'S MEMBERS. FORM 990, PART XII, LINE 1: THE ORGANIZATION USES A MODIFIED CASH BASIS METHOD OF ACCOUNTING TO PREPARE THE FORM 990. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN EXECUTIVE BOARD THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANICAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. FORM 990, PART XI, LINE 9: EFFECTIVE APRIL 1, 2016, THE ORGANIZATION MERGED WITH INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS LOCAL UNION NO. 273 (LOCAL 273). THE PRIMARY PURPOSE OF THE MERGER IS THE NEED FOR THE SHEET METAL INDUSTRY IN NORTHERN CALIFORNIA TO REMAIN STRONG AND CONTINUE TO EXPAND, THEREBY AFFORDING CURRENT AND FUTURE MEMBERS IN THE UNIONIZED SHEET METAL INDUSTRY A BETTER FUTURE. BASED ON THE TERMS OF THE MERGER AGREEMENT, ALL ASSETS AND LIABILITIES OF LOCAL 273, NET AMOUNT $2,054,981, WERE TRANSFERRED TO THE ORGANIZATION. FORM 990, PART IX, LINE 8 EFFECTIVE FEBRUARY 1, 2016, THE LOCAL WITHDREW FROM THE WESTERN STATES OFFICE AND PROFESSIONAL EMPLOYEES PENSION FUND (WESTERN STATES OPE PENSION FUND). THE LOCAL RECEIVED THE FINAL CALCULATION OF WITHDRAWAL LIABILITY ASSESSMENTS LETTERS, DATED IN OCTOBER 2016, WITH THE PRINCIPAL OF APPROXIMATELY $3,179,000 AND AN INTEREST RATE OF 7.25%, IF PAID IN QUARTERLY INSTALLMENTS. THE LOCAL DECIDED TO MAKE QUARTERLY PAYMENTS OF $44,741, PAYABLE IN 80 QUARTERS, PURSUANT TO THE AGREEMENT. THE FIRST QUARTERLY PAYMENT WAS MADE IN FEBRUARY 2017. THE PRINCIPAL AMOUNT OF WITHDRAWAL LIABILITY IS INCLUDED ON PART IX, LINE 8. SMW 104 POLITICAL ACTION COMMITTEE 555 CAPITOL MALL SACRAMENTO CA 958144602 943369996 TO SUPPORT OR OPPOSE STATE AND LOCAL CANDIDATES. CA 527 N/A SMW LOCAL 104 0 SMW 104 DISTRICT 2 SMALL CONTRIBUTOR COMMITTEE 2610 CROW CANYON ROAD SUITE 300 SAN RAMON CA 94583 900048814 TO SUPPORT OR OPPOSE STATE AND LOCAL CANDIDATES. CA 527 N/A SMW LOCAL 104 0 SMW 104 RESTRICTED POLITICAL ACTION COMMITTEE 3610 CROW CANYON ROAD SUITE 300 SAN RAMON CA 94583 943369996 TO SUPPORT OR OPPOSE STATE AND LOCAL CANDIDATES. CA 527 N/A SMW LOCAL 104 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0