STRATEGY STUDIO / PUBLIC DATA EXPLORER

SMART LOCAL 265 WELFARE FUND: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
SMART LOCAL 265 WELFARE FUND (EIN 36-2356062)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-01-27
IRS object ID
201600279349300025
Schema version
2014v6.0
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)
Return2016-01-27T13:24:23-06:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN470900880PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Calibre CPA Group PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1566 WEST LAKE STREET SUITE 300AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP606611414ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN362356062EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHEET METAL WORKERS LCL 265 WELFARE FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSHEEBusinessNameControlTxt
Phone6306687260PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 ALEXANDRA WAYAddressLine1Txt
CityCAROL STREAMCityNm
State AbbreviationILStateAbbreviationCd
ZIP60188ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCharles RueggePersonNm
Person TitleTrusteePersonTitleTxt
Phone6306687260PhoneNum
Signature2016-01-26SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAndy HeinPreparerPersonNm
PTINP00499757PTIN
Phone3126550037PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHARLES RUEGGEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 ALEXANDRA WAYAddressLine1Txt
CityCAROL STREAMCityNm
State AbbreviationILStateAbbreviationCd
ZIP60188ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$98,785,714GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1962FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionPROVIDE HEALTH, DENTAL, PRESCRIPTION DRUG, VISION AND DEATH BENEFITS COVERING SUBSTANTIALLY ALL PARTICIPATING PERSONS UNDER THE SHEET METAL WORKERS LOCAL 265 UNION'S COLLECTIVE BARGAINING AGREEMENT.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee67TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$22,577,174PYProgramServiceRevenueAmt
CY Program Service Revenue$23,559,204CYProgramServiceRevenueAmt
PY Investment Income$1,637,445PYInvestmentIncomeAmt
CY Investment Income$1,513,221CYInvestmentIncomeAmt
PY Other Revenue$221,355PYOtherRevenueAmt
CY Other Revenue$225,192CYOtherRevenueAmt
PY Total Revenue$24,435,974PYTotalRevenueAmt
CY Total Revenue$25,297,617CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$19,007,966PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$22,293,415CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$950,877PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$970,190CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,351,699PYOtherExpensesAmt
CY Other Expenses$1,618,180CYOtherExpensesAmt
PY Total Expenses$21,310,542PYTotalExpensesAmt
CY Total Expenses$24,881,785CYTotalExpensesAmt
PY Revenues Less Expenses$3,125,432PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$415,832CYRevenuesLessExpensesAmt
Total Assets BOY$54,371,656TotalAssetsBOYAmt
Total Assets EOY$54,730,855TotalAssetsEOYAmt
Total Liabilities BOY$9,888,317TotalLiabilitiesBOYAmt
Total Liabilities EOY$10,515,107TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$44,483,339NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$44,215,748NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE HEALTH, DENTAL, PRESCRIPTION DRUG, VISION AND DEATH BENEFITS COVERING SUBSTANTIALLY ALL PARTICIPATING PERSONS UNDER THE SHEET METAL WORKERS LOCAL 265 UNION'S COLLECTIVE BARGAINING AGREEMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED ARE HEALTH (HOSPITAL, MAJOR MEDICAL, AND LONG TERM DISABILITY), DENTAL, VISION, AND DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescPROVIDED ARE HEALTH (HOSPITAL, MAJOR MEDICAL, AND LONG TERM DISABILITY), DENTAL, VISION, AND DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document689IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee67EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCOTT WILLEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6306687260PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 ALEXANDRA WAYAddressLine1Txt
CityCAROL STREAMCityNm
State AbbreviationILStateAbbreviationCd
ZIP60188ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
GERALD PORTER
Trustee3.0040.00Yes (X)$0$123,011$71,393
KEVIN PRINCE
TRUSTEE3.0040.00Yes (X)$0$121,156$74,415
JOHN BOSKE
Trustee3.0040.00Yes (X)$0$156,247$78,238
CHARLES RUEGGE
Trustee3.0040.00Yes (X)$0$123,904$72,692
PAT HUDGENS
Trustee3.00Yes (X)$0$0$0
JOHN SHAW
TRUSTEE3.00Yes (X)$0$0$0
DON MORAN
Trustee3.0040.00Yes (X)$0$120,468$74,639
JOHN D'ANGELO
Trustee3.00Yes (X)$0$0$0
JACK GENGLER
Trustee3.00Yes (X)$0$0$0
KEN WIESBROOK
Trustee3.00Yes (X)$0$0$0
SCOTT WILLE
ADMINISTRATOR40.00$119,863$0$43,843Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$119,863TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$644,786TotReportableCompRltdOrgAmt
Total Other Compensation$415,220TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BLUE CROSS BLUE SHIELDBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 EAST RANDOLPH STREETAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd
FieldValueIRS element (for citing)
ServicesPPO ACCESS FEESServicesDesc
Compensation$664,186CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$21,042,787$21,042,787
EMPLOYEE CONTRIBUTIONS900099$2,516,417$2,516,417
FieldValueIRS element (for citing)
Total Program Service Revenue$23,559,204TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,329,033TotalRevenueColumnAmt
Exclusion$1,329,033ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$73,672,285SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$73,488,097SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$184,188SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$184,188TotalRevenueColumnAmt
Exclusion$184,188ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescREIMB FROM AFFILIATESDesc
Business900099BusinessCd
Total Revenue Column$225,192TotalRevenueColumnAmt
Related Or Exempt Func Income$225,192RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$225,192OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,297,617TotalRevenueColumnAmt
Related Or Exempt Func Income$23,784,396RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,513,221ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$22,293,415TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$515,373TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$209,660TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$180,294TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$64,863TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$49,596TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$48,157TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$145,667TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$918,734TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$95,150TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$51,357TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$63,219TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,114TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$8,120TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$28,579TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescTRANSITIONAL REINSURANCDesc
Total$206,487TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$24,881,785TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$735,413EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,807,116BOYAmt
EOY$5,273,298EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,769,989BOYAmt
EOY$2,126,274EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$40,926BOYAmt
EOY$42,321EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$280,325LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$247,068LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$32,330BOYAmt
EOY$33,257EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$46,502,890BOYAmt
EOY$46,297,013EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$218,405BOYAmt
EOY$223,279EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$54,371,656BOYAmt
EOY$54,730,855EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$40,197BOYAmt
EOY$92,452EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,848,120BOYAmt
EOY$10,422,655EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,888,317BOYAmt
EOY$10,515,107EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$44,483,339BOYAmt
EOY$44,215,748EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$44,483,339BOYAmt
EOY$44,215,748EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$54,371,656BOYAmt
EOY$54,730,855EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$415,832ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$683,423NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$48,116OtherCostOrOtherBasisAmt
Depreciation$31,210DepreciationAmt
Book Value$16,906BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$154,325OtherCostOrOtherBasisAmt
Depreciation$139,624DepreciationAmt
Book Value$14,701BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$77,884OtherCostOrOtherBasisAmt
Depreciation$76,234DepreciationAmt
Book Value$1,650BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$33,257TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
CLAIMS PAYABLE$466,700
EST LIAB FUT CLAIMS-FROM EXTNDED ELIG$8,088,500
EST LIAB FUT CLAIMS-INCURRED NOT REPORTE$1,866,600
ACCRUED PAYROLL TAXES AND WITHHOLDINGS$855
FieldValueIRS element (for citing)
Total Liability$10,422,655TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$24,243,335TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$683,423NetUnrealizedGainsInvstAmt
Revenue Not Reported-$683,423RevenueNotReportedAmt
Revenue Subtotal$24,926,758RevenueSubtotalAmt
Other Revenues Not Included$370,859OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$370,859RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$25,297,617TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$23,936,426TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$23,936,426ExpensesSubtotalAmt
Other Expenses Not Included$945,359OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$945,359ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$24,881,785TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X, Line 2:The trust established under the Plan to hold the Plan's assets is qualified pursuant to Section 501(c)(9) of the Internal Revenue Code as a tax-exempt organization. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service, and the Plan Sponsor believes that the Plan, as amended, continues to qualify and to operate in accordance with applicable provisions of the Internal Revenue Code. 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 organization has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of June 30, 2015, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. At June 30, 2015, the Plan is no longer subject to income tax examinations for years prior to the fiscal year ended June 30, 2012.
Part XI, Line 4b - Other Adjustments:REIMB EXPENSES FROM AFFILIATED FUNDS 225,192. INVESTMENT MANAGEMENT FEES 145,667.
Part XII, Line 4b - Other Adjustments:REIMB. EXPENSES FROM AFFILIATED FUNDS 225,192. INVESTMENT MANAGEMENT FEES 145,667. DEC IN CLAIMS PAYABLE AND IBNR -36,800. INC IN LIABILITY FOR EXTENDED ELIGIBILITY 611,300.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
GERALD PORTER
Trustee$0$113,623$0$0$0$9,388$0$47,066$0$24,327$0$194,404$0$0
KEVIN PRINCE
TRUSTEE$0$113,623$0$0$0$7,533$0$50,195$0$24,220$0$195,571$0$0
JOHN BOSKE
Trustee$0$141,644$0$0$0$14,603$0$53,611$0$24,627$0$234,485$0$0
CHARLES RUEGGE
Trustee$0$113,623$0$0$0$10,281$0$48,487$0$24,205$0$196,596$0$0
DON MORAN
Trustee$0$113,623$0$0$0$6,845$0$50,375$0$24,264$0$195,107$0$0
SCOTT WILLE
ADMINISTRATOR$119,863$0$0$0$0$0$23,906$0$19,937$0$163,706$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11THE TRUSTEES HAVE AUTHORIZED THE FUND'S CHAIRMAN AND/OR SECRETARY TO REVIEW THE FORM 990 BEFORE IT IS FILED.
Form 990, Part VI, Section B, line 12cPERSONS COVERED BY THE CONFLICT OF INTEREST POLICY WILL ANNUALLY DISCLOSE OR UPDATE TO THE BOARD OF TRUSTEES THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. FOR EACH INTEREST DISCLOSED TO THE BOARD OF TRUSTEES, THE TRUSTEES WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF TRUSTEES AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO REFUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE FUNDS; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE FUND, OR IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE FUND'S REMOVAL PROCEDURES. THE ADMINISTRATIVE MANAGER WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE BOARD OF TRUSTEES IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED.
Form 990, Part VI, Section C, line 19A SUMMARY ANNUAL REPORT IS DISTRIBUTED TO ALL PARTICIPANTS. PARTICIPANTS ARE ABLE TO REQUEST THE AUDITOR'S REPORT AND OTHER FINANCIAL INFORMATION FROM THE PLAN ADMINISTRATOR AND/OR THE US DEPARTMENT OF LABOR. ALSO, FORM 5500 IS OPEN TO PUBLIC INSPECTION THROUGH THE US DEPARTMENT OF LABOR.
Form 990, Part XII, Line 2cTHE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationInd
SHEET METAL WORKERS LOCAL 265 PENSION
205 ALEXANDRA WAYCAROL STREAMIL60188366168611PENSION FUNDIL401(A)0
SHEET METAL WORKERS LOCAL 265 SRP
205 ALEXANDRA WAYCAROL STREAMIL60188363911499ANNUITY FUNDIL401(A)0
SHEET METAL WORKERS LOCAL 265 LMCC
2703 VAN BUREN STREETBELLWOODIL60104364146794LABOR MANAGEMENT COOPERATION COMMITTEEIL501(c)(5)0
SHEET METAL WORKERS LOCAL 265 ED
205 ALEXANDRA WAYCAROL STREAMIL60188366148078TRAINING FUNDIL501(c)(5)0
SHEET METAL WORKERS LOCAL 265
205 ALEXANDRA WAYCAROL STREAMIL60188362368182LABOR UNIONIL501(c)(5)0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (7 entries)

ANTHONY ROOFING LTD
AT MECHANICAL LLC
CT MECHANICAL LLC
HVAC FITTINGS LLC
MEP MECHANICAL SERVICES LLC
METAL DESIGN LLC
MJ MECHANICAL LLC

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (209 entries)

ADLER J L ROOFING
ADVANCE MECHANICAL
ADVANCE SHEET METAL CO
ADVANCED VENTILATION TECH INC
AIR COMFORT CORP
AIR DUCT MFG & SUPPLY INC
AIR FLOW CO INC
AIR QUALITY INC
AIR RITE HEATING & COOLING
AIR SUPPLY AC & HTG INC
ALBERT J WAGNER & SON
ALL AMERICAN ROOFING COINC
ALLSTATE METAL FAB
ALTHOFF INDUSTRIES INC
AMCO INC
AMERICAN AIR MECH SERV INC
AMS MECHANICAL SYSTEMS
ANDERSON & SHAH
ANDERSON MECHANICAL SYSTEMS
ANY TEMPERATURE
ANYTIME HEATING & AC INC
APOLLO MECHANICAL INC
AQI MECHANICAL SYSTEM
ARDE MECHANICAL INC
ARCHITECTURAL PANEL SYSTEMS
ARCO SUPPLY CO
ARCO SUPPLY COMPANY
ARMBRUST PLUMBING & HEATING
ARTLIP & SONS INC
ATOMATIC MECHANICAL SERV INC
B & B SHEET METAL
BEERY HEATING & COOLING INC
BENNETT & BROSSEAU ROOFING INC
BENNETT & BROSSEAU SHEET METAL
BIEDRON HEATING & COOLING
BLUE RIDGE HEATING & AIR
BR PRODUCTIONS
BRIGADIER ROOFING INC
BSM ENTERPRISES INC
C & E HEATING
C ACITELLI HTG & PIPING CON
CAPITOL GLASS
CECCHIN PLUMBING & HEATING
CENTURY CHUTE PW
CENTURY CHUTE PW
CES MECHANICAL SERVICES
CHER-MAR COMPANY
CHICAGO ROOF DECK
CLIMATE MASTER MECH
CLIMATEMP SERVICE GROUP
COMBINED ROOFING INC
COMBINED SERVICES HVAC
COMPLETE MECH SERVICES
CONTROLLED ENVIRONMENT TEST
COOLING EQUIPMENT SERV IN
COPPERMASTER INC
COTTAGE SHEET METAL INC
CROWTHER ROOFING & SM INC
CYGNUS SERVICES INC DBA CSI IN
D & L INSTALLATIONS INC
D & L SHEET METAL INC
DAHLMAN SHEET METAL
DE LA ROSA HEATING & COOLING C
DEKALB MECHANICAL
DEKAYO CORPORATION
DENNINGINC
DEPUE MECHANICAL
DODSON PLBG HTG & AIR
DRS INSTALLERS INC
EAST IOWA DECKS
EDWARDS ENGINEERING INC
ELENS & MAICHIN ROOFING & SM
ELGIN SHEET METAL CO
EMCOR SERVICES TEAM MECH
ENTHALPY SYSYEM SERVICE
ENVIRO MECHANICAL INC
EXCEL MECHANICAL SERVICES
EXCELLENCE & QUALITY ARCH SM
FAITH MECHANICAL INC
FEDERAL SIGNAL
FEDERAL SIGNAL CORP
FIRE N ICE HEATING & COOLING
FITZPATRICK CO
FITZPATRICK CO
FLO-TECH MECHANICAL SYSTEMS
GENERAL REFRIGERATION SERVICE
GENGLER-LOWNEY LASER WORKSINC
GHC MECHANICAL INC
GREAT LAKES HOTEL SUPPLY
GREITERS MECHANICAL SERVICE
GT MECHANICAL PROJECTS & DESIG
HARTWIG P & H INC
HOLOHAN HEATING & SHEET METAL
HOUSTON ROOF CURBS & SM
HR STEWART INC
HTH MECHANICAL SERVICES
HVAC SERVICE GROUP
IDEAL MECHANICAL CORP
INDEPENDENT TESTING & BALANCE
INSTITUTIONAL EQUIP INCIOR
INSTITUTIONAL EQUIPMENT INCIOR
INTERNATIONAL TEST & BALANCE
J & B MECHANICAL INC
J & R INSTALLATION
J M MECHANICAL SERVICES
J&L INSTALLATIONS
JAMESON SHEET METAL INC
JD MECHANICAL INC
JENNINGS KITCHEN SPECIALIST
JENSENS PLB & HTG INC
JONES ARCHITECTURAL METAL
K&J HEATING & COOLING
LANG MECHANICAL INC
LANGLOIS ROOFING INC
LEA HEATING & AC
LEWIS TEST & BALANCE INC
LOCKWOOD FURNACE CO
M & M SHEET METAL INC
M K INDUSTRIES INC
M&J'S COOLING INC
MAJOR HEATING & COOLING
MARTIN PETERSEN COMPANY
MAY-AIRE HTG & AC INC
MCCAULEY MECH
MCDONOUGH MECHANICAL SERVICE
MDM MECHANICAL SERVICES
MECHANICAL CONCEPTS
MECHANICAL INC
MECHANICAL TEST & BALANCE
MEL-O-AIR HEATING
MENDEL PLUMBING & HTG INC
METAL EDGE INC
METAL ERECTOR INC
METAL MECHANICS INC
METALMASTER ROOFMASTER
MG MECHANICAL CONTRACTING INV
MIDWEST MECHANICAL HOLDINGS CO
MIDWEST MEP INC
MIDWEST PARTITION INSTALLATION
MILLER'S TOTAL COMFORT
MORAN F E INC
NATIONS ROOF
NEWJAC METAL FABINC
NORTHWAY HC SHEET METAL IN
O'NEIL R J
O-B INDUSTRY INC
OAK-TIN HEATING & COOLING INC
PERELLA PETER & CO
PERFORMANCE MECH CONTRACTOR
POEHNER DILLMAN & MAHALIK
PRAIRIE SERVICE GROUPINC
PRECISION PIPING INC
PRIDE MECHANICAL INC
PRISM MECH INC
PRO-FAB SHEET METAL INC
PROGRESSIVE DYNAMICS INC
QUALITY ERECTORS 1 INC
RAM MECHANICAL SERVICES INC
RAPID HEATING & AIR COND
REFRIGERATION UNLIMITED INC
RGH HEATING & COOLING
RICE MECHANICAL
RJ KUHN PLUMBING HEATING & CLG
RMC INC
ROBERTS ENVIRONMENTAL CONTROL
ROSS MECHANICAL GROUP INC
RUDDY BROTHERS INC
RUSH MECHANICAL
S & S HTG & SHEET METAL INC
SCHMIDT STEEL INC
SEASON COMFORT CORP
SHERMAN MECHANICAL INC
SKIRMONT CONTRS INC
SOUTH TOWN REFRIGERATION CORP
SOUTHWEST MECHANICAL
SPECIALIZED TESTING & BALANCIN
STATE AUTOMATIC HTG & CLG
STATE MECHANICAL SERVICES
STEEL BUILDING SYSTEMS
STERLING INDUSTRIAL SERVICES
STONE & WEBSTER CBI SERVICES
STYLE RITE
SULLIVAN ROOFING
SUN MECHANICAL SYSTEM
SUN RAY HTG INC
TALAGA SHEET METAL CO
TEMPCO HEATING & AC
TEMPERATURE SERVICE CO
TESSENDORF MECHANICAL IND INC
THERM FLO INC
THYBAR
TISC
TOP NOTCH SHEET METAL INC
TOTAL MECH SERVICE COMP INC
TRI CITY SHEET METAL
TRIANGLE MECH SERVICES INC S
TRICO MECH INC
TUSCHALL ENGINEERING CO INC
UBM MECHANICAL SERVICES
UNITED BUILDING & ENERGY SERVI
VP MECHANICAL
WEST SUBURBAN HEATING & AIR
WESTSIDE MECH DESIGNBUILD
WESTSIDE MECHANICAL
WIESBROOK SHEET METAL
WILLIAMS PLANT SERVICES
WINDY CITY STEEL CONTRACTION
YENDOR INC DBA GENE MAY HTG
YOUNGRENS INC
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd