SHEET METAL WORKERS LOCAL UNION NO 80 INSURANCE TRUST FUND: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- SHEET METAL WORKERS LOCAL UNION NO 80 INSURANCE TRUST FUND (EIN 23-7165969)
- Tax period
- 2014-06-01 to 2015-05-31
- Filed
- 2016-04-15
- IRS object ID
- 201641069349300909
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-04-15T14:17:49-05:00 | ReturnTs |
| Tax Period End | 2015-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 381357951 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2601 CAMBRIDGE CT SUITE 500 | AddressLine1Txt |
| City | AURBURN HILLS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48326 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237165969 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHEET METAL WORKERS LOCAL NO 80 | BusinessNameLine1Txt |
| Business Name Line2 | INSURANCE TRUST FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SHEE | BusinessNameControlTxt |
| Phone | 2488139800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 480983446 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK SABA | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2488139800 | PhoneNum |
| Signature | 2016-04-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LYNNE HUISMANN | PreparerPersonNm |
| PTIN | P00053811 | PTIN |
| Phone | 2483757100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 480983446 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $28,831,134 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTP://WWW.SHEET80.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1964 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE HEALTH, LIFE, DENTAL, VISION, ORTHODONTIC, HEARING, PHARMACEUTICAL, AND WEEKLY DISABILITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,059,241 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,447,488 | CYProgramServiceRevenueAmt |
| PY Investment Income | $296,409 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,638,502 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $14,355,650 | PYTotalRevenueAmt |
| CY Total Revenue | $18,085,990 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $14,508,015 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $14,073,731 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,243,698 | PYOtherExpensesAmt |
| CY Other Expenses | $1,382,617 | CYOtherExpensesAmt |
| PY Total Expenses | $15,751,713 | PYTotalExpensesAmt |
| CY Total Expenses | $15,456,348 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,396,063 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,629,642 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,411,361 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,940,967 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,669,677 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,271,299 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,741,684 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,669,668 | NetAssetsOrFundBalancesEOYAmt |
| Mission | COLLECTION OF EMPLOYER CONTRIBUTIONS AND DISBURSEMENTS OF HEALTH AND WELFARE BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS WHICH IS THE EXEMPT PURPOSE OF THE FUND. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | COLLECTION OF EMPLOYER CONTRIBUTIONS AND DISBURSEMENTS OF HEALTH AND WELFARE BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS WHICH IS THE EXEMPT PURPOSE OF THE FUND. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 1106 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENESYS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2488139800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE STE 300 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48098 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| MR MARK SABA | |||||||
| CHAIRMAN | 0.50 | 40.00 | Yes (X) | Yes (X) | $0 | $74,467 | $45,320 |
| MR ANTHONY ASHER | |||||||
| SECRETARY | 0.50 | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MR ERIC MCPHERSON | |||||||
| TRUSTEE | 0.50 | 40.00 | Yes (X) | $0 | $72,603 | $51,391 | |
| MR DAVID KARL | |||||||
| TRUSTEE | 0.50 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MR KEITH TRELFA | |||||||
| TRUSTEE | 0.50 | 40.00 | Yes (X) | $0 | $541 | $0 | |
| MR NICK SERAPHINOFF | |||||||
| TRUSTEE | 0.50 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MS STACY HUFFMAN | |||||||
| TRUSTEE | 0.50 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MR RICK MEAD | |||||||
| TRUSTEE | 0.50 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $147,611 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $96,711 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BENESYS INC | |||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | ADMINISTRATIVE | $446,880 |
| HEALTH ALLIANCE PLAN | |||||
| 2850 WEST GRAND BLVD | DETROIT | MI | 48202 | CLAIMS ADMINISTRATION | $177,325 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 230000 | $14,256,891 | $14,256,891 |
| EMPLOYEE CONTRIBUTIONS | 900099 | $2,190,597 | $2,190,597 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,447,488 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $345,623 | TotalRevenueColumnAmt |
| Exclusion | $345,623 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,038,023 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,745,144 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,292,879 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,292,879 | TotalRevenueColumnAmt |
| Exclusion | $1,292,879 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,085,990 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,447,488 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,638,502 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,073,731 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $650,453 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,035 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,690 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,253 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,824 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,971 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,224 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,174 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,890 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF COLLECTION | $103,555 |
| CLAIMS TAX EXPENSE | $93,979 |
| BANK CHARGES AND FEES | $30,054 |
| EMPLOYEE ASSISTANCE SER | $14,400 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,115 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,456,348 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,034,288 | BOYAmt |
| EOY | $2,851,303 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,159 | BOYAmt |
| EOY | $111,416 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $789,830 | BOYAmt |
| EOY | $1,174,371 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,545 | BOYAmt |
| EOY | $6,631 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,858,921 | BOYAmt |
| EOY | $12,599,490 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,618 | BOYAmt |
| EOY | $197,756 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,411,361 | BOYAmt |
| EOY | $16,940,967 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,761 | BOYAmt |
| EOY | $209,993 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,491,916 | BOYAmt |
| EOY | $4,061,306 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,669,677 | BOYAmt |
| EOY | $4,271,299 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,741,684 | BOYAmt |
| EOY | $12,669,668 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,741,684 | BOYAmt |
| EOY | $12,669,668 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,411,361 | BOYAmt |
| EOY | $16,940,967 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,629,642 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$701,658 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED SELF-PAY REVENUE | $23,306 |
| BENEFIT CLAIMS PAYABLE | $4,038,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,061,306 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $17,286,079 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$701,658 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$701,658 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,987,737 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $98,253 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $98,253 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $18,085,990 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,766,095 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,766,095 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $98,253 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $592,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $690,253 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,456,348 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | IN ACCORDANCE WITH GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE FUND'S TAX POSITION AND DOES NOT BELIEVE THE FUND HAS ANY UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE OR ADJSUTMENT TO THE FINANCIAL STATEMENTS. THE FUND ADMINISTRATOR BELIEVES THE FUND IS NO LONGER SUBJECT TO TAX EXAMINIATIONS FOR YEARS ENDED MAY 31, 2012. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INCREASE IN BENEFIT OBLIGATION PAYABLE 592,000. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINE 7: | THE FUND MAY NOT RECEIVE DEDUCTIBLE CONTRIBUTIONS UNDER SECTION 170(C)THEREFORE, LINES 7A THROUGH 7H ARE NOT APPLICABLE. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BOARD OF TRUSTEES ADOPTED AMENDMENTS TO THE PLAN THAT: REFLECTED UPDATES TO RETIREE ELIGIBILITY REQUIREMENTS, LEAVES FOR MILITARY SERVICE, ANNUAL DENTAL BENEFITS, COST-SHARING, EXCLUSION OF EXPERIMENTAL MEDICAL COVERAGE, COVERAGE FOR DEPENDENT CHILDREN, INITIAL ELIGIBLITY REQUIREMENTS AND AN ADDED MASSAGE THERAPY BENEFIT. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE FUND IS ADMINISTERED BY A BOARD OF EIGHT TRUSTEES, COMPRISED OF FOUR UNION TRUSTEES AND FOUR EMPLOYER TRUSTEES. THE UNION TRUSTEES ARE ELECTED BY THE LOCAL UNION MEMBERSHIP, EITHER DIRECTLY INTO A TRUSTEE POSITION OR INTO AN OFFICE POSITION OF THE LOCAL UNION FROM WHICH HE HOLDS HIS FUND TRUSTEESHIP EX OFFICIO. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PROVIDED TO EACH TRUSTEE BEFORE IT IS FILED WITH THE IRS. IN ADDITION, IT IS PRESENTED AND APPROVED BY THE FULL BOARD OF TRUSTEES AT A MEETING, SUBJECT TO REVIEW BY, AND APPROVAL OF, THE FUND'S LEGAL COUNSEL. |
| FORM 990, PART VI, LINE 12B: | EACH TRUSTEE MUST ANNUALLY ANSWER THE FIDUCIARY LIABILITY INSURANCE RENEWAL QUESTIONNAIRE, WHICH CONTAINS QUESTIONS REGARDING POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE FUND DID NOT HAVE ANY EMPLOYEES THAT MET THE DEFINITIONS IN THE PLAN YEAR. IF THE FUND DID HAVE EMPLOYEES THAT MET THE LISTED DEFINITIONS, THEN ANY COMPENSATION WOULD HAVE BEEN ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15A OF FORM 990. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. IT OPERATES IN COMPLIANCE WITH THE REPORTING AND DISCLOSURE REQUIREMENTS OF SUBTITLE B, PART 1 OF ERISA WITH RESPECT TO DISCLOSURE OF ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION. IT OPERATES IN COMPLIANCE WITH THE FIDUCIARY RESPONSIBILITY REQUIREMENTS OF SUBTITLE B, PART 4 OF ERISA. THE FUND DOES NOT HAVE A CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VII, LINE 1A: | THE TRUSTEES OF THE FUND SERVE WITHOUT COMPENSATION FROM THE FUND, BUT SOME ARE COMPENSATED AS EMPLOYEES OF ENTITIES THAT ARE CONSIDERED RELATED ORGANIZATIONS TO THE FUND FOR PURPOSES OF FORM 990. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS THE BOARD OF TRUSTEES PERFORMS, WHO ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, HAS NOT CHANGED FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| CITY OF DETROIT | |||||||||
| SMACNA OF DETROIT | |||||||||
| SHEET METAL WORKERS LOCAL UNION NO 80 APPRENTICESHIP FUND | |||||||||
| 32700 DEQUINDRE | WARREN | MI | 48092 | 381795378 | TO PROVIDE APPRENTICESHIP TRAINING TO ELIGIBLE MEMBERS | MI | 501(C)(3) | LINE 2 | 0 |
| SHEET METAL WORKERS LOCAL UNION NO 80 ANNUITY FUND | |||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 480982808 | 382941426 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501 (A) | 0 | |
| SHEET METAL WORKERS LOCAL UNION NO 80 PENSION FUND | |||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 480982808 | 386105633 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501 (A) | 0 | |
| SHEET METAL WORKERS LOCAL UNION NO80 SUPPLEMENTAL UNEMPLOYMENT BENEFIT FUND | |||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 480982808 | 386112387 | TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR MEMBERS | MI | 501(C)(9) | 0 | |
| SHEET METAL WORKERS LOCAL 80 INT'L ASSOC | |||||||||
| 17100 WEST 12 MILE ROAD SECOND FLOO | SOUTHFIELD | MI | 48076 | 381720794 | ADVANCEMENT OF THE SHEET METAL WORKERS | MI | 501(C)(5) | 0 | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (8 entries)
| CEI MICHIGAN LLC |
| SDI EXTERIOR SYSTEMS LLC |
| CONQUEST MANUFACTURING LLC |
| HM WHITE LLC |
| SUMMIT ROOFING LLC |
| FECTEAU AIR SYSTEMS LLC |
| ACCU-CLEAN SERVICES LLC |
| EMPIRE SHEET METAL LLC |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (103 entries)
| ABSOLUT BALANCING CO INC |
| AERODYNAMICS INSPECTING COMP |
| AIR SOLUTIONS INC |
| AIRFLOW TESTING INC |
| ALLIANCE AIR CONDITIONING & HE |
| ALLIED MECHANICAL SERVICES IN |
| ALLIED VENTILATION INC |
| AMERICAN MECHANICAL |
| ANN ARBOR ROOFING COMPANY |
| APPLEGATE INC |
| BARMATIC INSPECTING COMPANY |
| BARON MECHANICAL CONTRACTORS |
| BEST IMPRESSIONSINC |
| BLOOM ROOFING SYSTEMS INC |
| BRIAR INSTALLIONS INC |
| BUMLER MECHANICAL INC |
| C & R EQUIPMENT |
| CASS |
| CCL CONSTRUCTION |
| CDP ENVIRONMENTAL INC |
| CHRISTENDETROIT |
| CITY OF DETROIT |
| CONTI MECHANICAL INC |
| CROWN CORR INC |
| CURBS & DAMPER |
| DANBOISE MECHANICAL |
| DE-CAL INC |
| DEE CRAMER INC |
| DETROIT CORNICE & SLATE CO I |
| E W ENSROTH COMPANY |
| EL MECHANICAL INC |
| ENVIRO-AIRE INC |
| ERV EHLERS COMPANY |
| ERV SMITH SERVICES INC |
| EXTERIOR METALS INC |
| FORCED AIR SYSTEMS INC |
| FULLER HEATING COMPANY |
| GOYETTE MECHANICAL |
| GREAT LAKES HOTEL SUPPLY COMPA |
| GREAT LAKES MECHANICAL |
| GREAT LAKES MTL PANEL SYS INC |
| HALEY MECHANICALINC |
| HERITAGE MECHANICAL |
| HUTZEL PLUMBING & HEATING COM |
| INTERNATIONAL TEST & BALANCE I |
| J & J METAL PRODUCTS |
| JD CANDLER ROOFING CO INC |
| JENNINGS KITCHEN SPEC INC |
| JOHNSON CONTROLS INC |
| KASL ENTERPRISES INC |
| KIRK & BLUM |
| LADUKE CORPORATION |
| LIMBACH COMPANY |
| LONG MECHANICAL |
| LYON MECHANICAL INC |
| MW MORSS ROOFING |
| MACOMB HEATING & COOLING |
| MARTINEZ MECHANICAL INC |
| MCM STAINLESS FABRICATING INC |
| MCSHANE MECHANICAL CONTRACTING |
| MECHANICAL DESIGN & INSTALLAT |
| MECHANICAL SHEET METAL |
| METRO AIR INC |
| METRO ENVIRONMENTAL INC |
| MICHIGAN METAL WALLS INC |
| MJ MECHANICAL INC |
| MOTOR CITY VENTILATION INC |
| MURRAY ZIMMER INC |
| NEWTON & CRANE INC |
| NORTH ROOFING (GORDON) |
| NORTHERN VENTILATION |
| PARTLAN-LABADIE SHEET METAL C |
| PORT HURON RFNG&SHT METAL INC |
| QUALITY ROOFING & SHEET METAL |
| RE LEGGETTE COMPANY |
| RW MEAD & SONS INC |
| RENE VANASSCHE & SONS COMPANY |
| ROBERTSON-MORRISON INC |
| ROYAL ROOFING COMPANY INC |
| ROYAL-WEST ROOFING &SHEET MTL |
| S & M SHEET METAL LTD |
| S & Z SHEETMETAL INC |
| SANI-VAC SERVICE INC |
| SCHENA ROOFING & SHEET METAL C |
| SCHREIBER CORPORATION |
| SET DUCT MANUFACTURING INC |
| SHEET METAL WORKERS'-LOCAL 80 |
| SYSTEMP CORP |
| T F BECK |
| TEMPCO MECHANICAL CONTRACTORS |
| T-I SM LU 270 - TULSA |
| T-I BOILERMAKERS NAT'L FUND |
| T-I LOCAL 83 |
| T-I SM LU 23 NORTHWEST SMW |
| T-I SM LU 292 FNDS |
| T-I SM LU 3-OMAHA NE |
| T-O SM LU 7 ZONE 1 |
| UNIVERSAL WALL SYSTEMS INC |
| VENTCON INC |
| VENTILATION SYSTEMS INC |
| WJ O'NEIL COMPANY |
| WEBB MECHANICAL & ELECTRICAL |
| WITT MECHANICAL INC |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |