2025-11-06T11:16:13-06:00 2024-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2024-01-01 276365479 SMART GROUP VSTD PLAN AND TRUST SMAR 2162289400 1750 NEW YORK AVENUE NW 600 WASHINGTON DC 20006 JEREMY FERGUSON TRUSTEE 2162289400 2025-11-06 1 1 JAMES POULOS P01508663 2023319880 2025-11-06 2024 2025-03-06 01:10:19Z JEREMY FERGUSON 1750 NEW YORK AVENUE NW 600 WASHINGTON DC 20006 30262832 0 X N/A X 2010 OH PROVIDES SHORT TERM DISABILITY BENEFITS TO MEMBERS 3 0 0 0 0 0 0 0 18219663 21583421 284474 593722 3256933 1678549 21761070 23855692 0 0 15151399 17152864 0 0 0 0 0 712675 716741 15864074 17869605 5896996 5986087 12871821 19591877 0 0 12871821 19591877 PROVIDES SHORT TERM AND LONG TERM DISABILITY BENEFITS TO MEMBERS 0 0 PROVIDES SHORT TERM AND LONG TERM DISABILITY BENEFITS TO MEMBERS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 DC X THE ORGANIZATION 2162289400 1750 NEW YORK AVENUE NW 600 WASHINGTON DC 20006 JOHN DANIEL TRUSTEE 1.00 40.00 X 0 276606 36286 MICHAEL COLEMAN TRUSTEE 1.00 40.00 X 0 511753 54549 JEREMY FERGUSON TRUSTEE 1.00 40.00 X 0 352545 94578 JOSEPH POWELL (FORMER) TRUSTEE 1.00 4.00 X 0 410450 34554 0 1551354 219967 0 0 1 0 SOUTHERN BENEFIT ADMINISTRATORS 2001 CALDWELL DR GOODLETTSVILLE TN 37072 PLAN ADMINISTRATION 591600 1 MONTHLY ASSESSMENTS 525100 21583421 21583421 21583421 542446 542446 6458416 6407140 51276 51276 51276 FELA REIMBURSEMENTS 900099 1671887 1671887 CLAIMS REFUNDS 900099 6662 6662 1678549 23855692 23261970 0 593722 17152864 42901 17500 20960 592436 4929 38015 17869605 1892658 1841021 56351 352 17750504 10922812 12871821 19591877 0 0 X 0 0 0 0 12871821 19591877 12871821 19591877 12871821 19591877 5986087 733969 0 X X 0 1 X 1 0 0 X 24589661 733969 733969 23855692 0 23855692 17869605 0 17869605 0 17869605 PART X, LINE 2: 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 TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND DEPARTMENT OF LABOR. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE 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. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN'S INCOME TAX RETURNS FOR THE YEARS 2021 THROUGH 2023 REMAIN SUBJECT TO EXAMINATION, BASED ON THE NORMAL STATUTORY PERIODS SUBJECT TO AUDIT, NOTWITHSTANDING ANY EVENTS OR CIRCUMSTANCES THAT MAY EXIST WHICH COULD EXPAND THE OPEN PERIOD. 0 0 0 MICHAEL COLEMAN TRUSTEE 0 392017 0 0 0 119736 0 29613 0 24936 0 566302 0 0 JEREMY FERGUSON TRUSTEE 0 352545 0 0 0 0 0 64967 0 29611 0 447123 0 0 JOSEPH POWELL (FORMER) TRUSTEE 0 306246 0 0 0 104204 0 9618 0 24936 0 445004 0 0 JOHN DANIEL TRUSTEE 0 214232 0 0 0 62374 0 11350 0 24936 0 312892 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE ACCOUNTING SUPERVISOR AND CONTROLLER, THEN SUBMITTED TO A TRUSTEE FOR APPROVAL AND SIGNATURE. FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE ORGANIZATION. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. INTL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS 1750 NEW YORK AVENUE SUITE 600 WASHINGTON DC 20006 341031303 LABOR UNION / SPONSORING ORGANIZATION 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1