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SMART LOCAL 265 WELFARE FUND: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
SMART LOCAL 265 WELFARE FUND (EIN 36-2356062)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-02-04
IRS object ID
201510359349301286
Schema version
2013v4.0
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)
Return2015-02-04T17:09:54-06:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN470900880PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Calibre CPA Group PLLCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1566 WEST LAKE STREET SUITE 300AddressLine1
CityCHICAGOCity
StateILState
ZIP Code606611414ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN362356062EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHEET METAL WORKERS LCL 265 WELFARE FUNDBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlSHEEBusinessNameControlTxt
Phone6306687260PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 ALEXANDRA WAYAddressLine1
CityCAROL STREAMCity
StateILState
ZIP Code60188ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJohn BoskePersonNm
Person TitleTrusteePersonTitleTxt
Phone6306687260PhoneNum
Signature2015-02-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAndy HeinPreparerPersonNm
PTINP00499757PTIN
Phone3126550037PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN BOSKEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 ALEXANDRA WAYAddressLine1
CityCAROL STREAMCity
StateILState
ZIP Code60188ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$136,084,589GrossReceiptsAmt
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 Independent10VotingMembersIndependentCnt
Total Employee64TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$22,422,282PYProgramServiceRevenueAmt
CY Program Service Revenue$22,577,174CYProgramServiceRevenueAmt
PY Investment Income$1,602,250PYInvestmentIncomeAmt
CY Investment Income$1,637,445CYInvestmentIncomeAmt
PY Other Revenue$218,014PYOtherRevenueAmt
CY Other Revenue$221,355CYOtherRevenueAmt
PY Total Revenue$24,242,546PYTotalRevenueAmt
CY Total Revenue$24,435,974CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$20,121,644PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$19,007,966CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$910,771PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$950,877CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,486,082PYOtherExpensesAmt
CY Other Expenses$1,351,699CYOtherExpensesAmt
PY Total Expenses$22,518,497PYTotalExpensesAmt
CY Total Expenses$21,310,542CYTotalExpensesAmt
PY Revenues Less Expenses$1,724,049PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,125,432CYRevenuesLessExpensesAmt
Total Assets BOY$50,514,082TotalAssetsBOYAmt
Total Assets EOY$54,371,656TotalAssetsEOYAmt
Total Liabilities BOY$10,435,578TotalLiabilitiesBOYAmt
Total Liabilities EOY$9,888,317TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$40,078,504NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$44,483,339NetAssetsOrFundBalancesEOYAmt
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 Document684IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee64EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
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 WILLEBusinessNameLine1
FieldValueIRS element (for citing)
Phone6306687260PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 ALEXANDRA WAYAddressLine1
CityCAROL STREAMCity
StateILState
ZIP Code60188ZIPCode

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$111,738$66,489
KEVIN PRINCE
TRUSTEE3.0040.00Yes (X)$0$110,031$69,620
JOHN BOSKE
Trustee3.0040.00Yes (X)$0$139,771$73,171
CHARLES RUEGGE
Trustee3.0040.00Yes (X)$0$113,141$68,883
PAT HUDGENS
Trustee3.00Yes (X)$0$0$0
JOHN SHAW
TRUSTEE3.00Yes (X)$0$0$0
DON MORAN
Trustee3.0040.00Yes (X)$0$110,583$69,493
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$118,382$0$41,774Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$118,382TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$585,264TotReportableCompRltdOrgAmt
Total Other Compensation$389,430TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1CityContractorAddress/USAddress/CityStateContractorAddress/USAddress/StateZIP CodeContractorAddress/USAddress/ZIPCodeServicesServicesDescCompensationCompensationAmt
BLUE CROSS BLUE SHIELD
300 EAST RANDOLPH STREETCHICAGOIL60601PPO ACCESS FEES$376,816
SAGE ADVISORY SERVICE COMPANY
5900 SOUTHWEST PARKWAY BUILDING 1AUSTINTX78735INVESTMENT FEES$112,694
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$19,277,413$19,277,413
EMPLOYEE CONTRIBUTIONS900099$3,299,761$3,299,761
FieldValueIRS element (for citing)
Total Program Service Revenue$22,577,174TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,260,702TotalRevenueColumnAmt
Exclusion$1,260,702ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$112,025,358SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$111,648,615SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$376,743SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$376,743TotalRevenueColumnAmt
Exclusion$376,743ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescREIMB FROM AFFILIATESDesc
Business900099BusinessCd
Total Revenue Column$221,355TotalRevenueColumnAmt
Related Or Exempt Func Income$221,355RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$221,355OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,435,974TotalRevenueColumnAmt
Related Or Exempt Func Income$22,798,529RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,637,445ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$19,007,966TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$509,703TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$175,293TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$202,805TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$63,076TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$71,363TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$43,914TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$139,315TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$866,619TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$78,303TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$45,098TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$63,365TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,333TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$7,246TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$26,143TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$21,310,542TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,819,651BOYAmt
EOY$5,807,116EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,651,061BOYAmt
EOY$1,769,989EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$41,210BOYAmt
EOY$40,926EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$276,508LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$244,178LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$32,825BOYAmt
EOY$32,330EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$42,772,420BOYAmt
EOY$46,502,890EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$196,915BOYAmt
EOY$218,405EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$50,514,082BOYAmt
EOY$54,371,656EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$41,685BOYAmt
EOY$40,197EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,393,893BOYAmt
EOY$9,848,120EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,435,578BOYAmt
EOY$9,888,317EOYAmt
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$40,078,504BOYAmt
EOY$44,483,339EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$40,078,504BOYAmt
EOY$44,483,339EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$50,514,082BOYAmt
EOY$54,371,656EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,125,432ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,279,403NetUnrlzdGainsLossesInvstAmt
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$29,233DepreciationAmt
Book Value$18,883BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$146,991OtherCostOrOtherBasisAmt
Depreciation$133,620DepreciationAmt
Book Value$13,371BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$81,401OtherCostOrOtherBasisAmt
Depreciation$81,325DepreciationAmt
Book Value$76BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$32,330TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
CLAIMS PAYABLE$474,000
EST LIAB FUT CLAIMS-FROM EXTNDED ELIG$7,477,200
EST LIAB FUT CLAIMS-INCURRED NOT REPORTE$1,896,100
ACCRUED PAYROLL TAXES AND WITHHOLDINGS$820
FieldValueIRS element (for citing)
Total Liability$9,848,120TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$25,354,707TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,279,403NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,279,403RevenueNotReportedAmt
Revenue Subtotal$24,075,304RevenueSubtotalAmt
Other Revenues Not Included$360,670OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$360,670RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$24,435,974TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$21,495,772TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$21,495,772ExpensesSubtotalAmt
Other Expenses Not Included-$185,230OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$185,230ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$21,310,542TotalExpensesPerForm990Amt

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, 2014, 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, 2014, the Plan is no longer subject to income tax examinations for years prior to the fiscal year ended June 30, 2011.
Part XI, Line 4b - Other Adjustments:REIMB EXPENSES FROM AFFILIATED FUNDS 221,355. INVESTMENT MANAGEMENT FEES 139,315.
Part XII, Line 4b - Other Adjustments:REIMB. EXPENSES FROM AFFILIATED FUNDS 221,355. INVESTMENT MANAGEMENT FEES 139,315. DEC IN CLAIMS PAYABLE AND IBNR -61,800. DEC IN LIABILITY FOR EXTENDED ELIGIBILITY -484,100.

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$103,189$0$0$0$8,549$0$43,165$0$23,324$0$178,227$0$0
KEVIN PRINCE
TRUSTEE$0$103,189$0$0$0$6,842$0$46,270$0$23,350$0$179,651$0$0
JOHN BOSKE
Trustee$0$126,724$0$0$0$13,047$0$49,285$0$23,886$0$212,942$0$0
CHARLES RUEGGE
Trustee$0$103,189$0$0$0$9,952$0$45,448$0$23,435$0$182,024$0$0
DON MORAN
Trustee$0$103,189$0$0$0$7,394$0$46,199$0$23,294$0$180,076$0$0
SCOTT WILLE
ADMINISTRATOR$118,382$0$0$0$0$0$22,627$0$19,147$0$160,156$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/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary 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 (11 entries)

ANTHONY ROOFING LTD
AT MECHANICAL LLC
BEST MECHANICAL SERVICES LLC
CT MECHANICAL LLC
DK METALS LTD
HVAC FITTINGS LLC
LUSE THERMAL TECHNOLOGIES LLC
MACH MECHANICAL GROUP LLC
MEP MECHANICAL SERVICES LLC
METAL DESIGN LLC
MJ INSTALLATIONS MIDWEST LLC

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (235 entries)

ADLER J L ROOFING
ADMIRAL HEATING & VENTILATING
ADMIRAL MECHANICAL
ADVANCE MECHANICAL
ADVANCE SHEET METAL CO
AERO TESTING & BALANCE SYSTEMS
AIR COMFORT CORP
AIR DESIGN SYSTEMS INC
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
ALL SERVICE SHEETMETAL
ALLSTATE METAL FAB
ALTHOFF INDUSTRIES INC
AMBER MECHANICAL CONTR INC
AMCO INC
AMERICAN AIR MECH SERV INC
AMERICAN CHUTE HW
AMS MECHANICAL SYSTEMS
ANDERSON & SHAH
ANDERSON MECHANICAL SYSTEMS
ANY TEMPERATURE
ANYTIME HEATING & AC INC
AQI MECHANICAL SYSTEM
ARDE MECHANICAL INC
ARCHITECTURAL PANEL SYSTEMS
ARCO SUPPLY CO
ARCO SUPPLY COMPANY
ARMBRUST PLUMBING & HEATING
ARNOLD HTG CLG & SHEET METAL
ARTLIP & SONS INC
ATOMATIC MECHANICAL SERV INC
B & B SHEET METAL
BAM DECKING INC
BEERY HEATING & COOLING INC
BENNETT & BROSSEAU ROOFING INC
BENNETT & BROSSEAU SHEET METAL
BIEDRON HEATING & COOLING
BIEWER HEATING CO
BLUE RIDGE HEATING & AIR
BR PRODUCTIONS
BREMER SHEET METAL WORKS
BRIGADIER ROOFING INC
BSM ENTERPRISES INC
C & E HEATING
C ACITELLI HTG & PIPING CON
CAPITOL GLASS
CENTURY CHUTE PW
CHICAGO ROOF DECK
CIRCLE R MECHANICAL INC
CLASSIC INSTALLATIONS
CLIMATE MASTER MECH
CLIMATEMP SERVICE GROUP
COMBINED ROOFING INC
COMBINED SERVICES HVAC
COMMERCIAL SPECIALTIES INC
COMPLETE MECH SERVICES
CONTROLLED ENVIRONMENT TEST
COOLING EQUIPMENT SERV IN
COPPERMASTER INC
COTTAGE SHEET METAL INC
CROWN CORR INC
CROWTHER ROOFING & SM INC
D & B INSTALLERS INC
D & E SHEET METAL
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
DOORNBOS HEATING & AC
DORAL CORP
DRS INSTALLERS INC
EAST IOWA DECKS
EDWARDS ENGINEERING INC
EITEL HEINEMANN MECH SERV
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
EXTREME STAINLESS INC
FAITH MECHANICAL INC
FEDERAL SIGNAL CORP
FIRE N ICE HEATING & COOLING
FITZPATRICK CO
FLO-TECH MECHANICAL SYSTEMS
GALAS HEATING & AC INC
GENERAL REFRIGERATION SERVICE
GENGLER-LOWNEY LASER WORKSINC
GHC MECHANICAL INC
GRAYCOR INDUST CONST INC
GREAT LAKES HOTEL SUPPLY
GREITERS MECHANICAL SERVICE
GROSSE MECHANICAL
GT MECHANICAL PROJECTS & DESIG
HARTWIG P & H INC
HAYWARD R B COMPANY
HILL MECHANICAL GROUP
HOLOHAN HEATING & SHEET METAL
HOUSTON ROOF CURBS & SM
HR STEWART INC
HTH MECHANICAL SERVICES
HVAC SERVICE GROUP
IDEAL MECHANICAL CORP
INDEPENDENT TESTING & BALANCE
INSTALL INC
INSTITUTIONAL EQUIPMENT INC
INSTITUTIONAL EQUIPMENT INCIOR
INTERNATIONAL TEST & BALANCE
J & B MECHANICAL INC
J & R INSTALLATION
J M MECHANICAL SERVICES
JAMESON SHEET METAL INC
JD MECHANICAL INC
JENNINGS KITCHEN SPECIALIST
JENSENS PLB & HTG INC
K&J HEATING & COOLING
L & M SHEET METAL
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&E MECHANICAL CONTRACTORS S
M&J'S COOLING INC
MAJOR HEATING & COOLING
MARTIN PETERSEN COMPANY
MAY-AIRE HTG & AC INC
MCCAULEY MECH
MCDONOUGH MECHANICAL SERVICE
MECHANICAL CONCEPTS
MECHANICAL INC
MECHANICAL TEST & BALANCE
MEL-O-AIR HEATING
MENDEL PLUMBING & HTG INC
METAL EDGE INC
METAL ERECTOR INC
METAL MECHANICS INC
METAL WORKS OF CHICAGO
METALMASTER ROOFMASTER
MG MECHANICAL CONTRACTING INV
MIDLAND ENGINEERING COMPANY
MIDWEST MECHANICAL HOLDINGS CO
MIDWEST MEP INC
MIDWEST PARTITION INSTALLATION
MILLER'S TOTAL COMFORT
MORAN F E INC
NATIONS ROOF
NORTH TOWN REFRIGERATION CORP
NORTHWAY HC SHEET METAL IN
O'NEIL R J
O-B INDUSTRY INC
OAK-TIN HEATING & COOLING INC
PARTITION SPECIALISTS INC
PERELLA PETER & CO
PERFORMANCE MECH CONTRACTOR
PETTUS MECHANICAL SERVICES
PRAIRIE SERVICE GROUPINC
PRECISION PIPING INC
PRISM MECH INC
PRO-FAB SHEET METAL INC
PROGRESSIVE DYNAMICS INC
QUALITY ERECTORS 1 INC
QUALITY MECHANICAL INC
RAM MECHANICAL SERVICES INC
RAPID HEATING & AIR COND
REFRIGERATION UNLIMITED INC
RGH HEATING & COOLING
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
SCHECK MECHANICAL CORP
SCHMIDT STEEL INC
SEASON COMFORT CORP
SHERMAN MECHANICAL INC
SIMONETTI HEATINGCOOLING INC
SKIRMONT CONTRS INC
SOUTH TOWN REFRIGERATION CORP
SOUTHWEST MECHANICAL
STATE AUTOMATIC HTG & CLG
STATE MECHANICAL SERVICES
STEEL BUILDING SYSTEMS
STERLING INDUSTRIAL SERVICES
STERN CORPORATION
STONE & WEBSTER CO EXELON
STYLE RITE
STYLE RITE INC
SULLIVAN ROOFING
SUN MECHANICAL SYSTEM
SUN RAY HTG INC
T MOONCOTCH
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
TRINITY ROOFING SERVICE INC
TUSCHALL ENGINEERING CO INC
TWEET GAROT MECHANICAL INC
UBM MECHANICAL SERVICES
UNION ROOFING CO INC
UNITED BUILDING & ENERGY SERVI
UNITED TEST & BALANCE SERVICE
VP MECHANICAL
WEST SUBURBAN HEATING & AIR
WESTSIDE MECH DESIGNBUILD
WESTSIDE MECHANICAL
WIESBROOK SHEET METAL
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 Org0RentalOfFcltsFromOthOrgInd
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