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INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION (EIN 94-1348537)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202513219349326961
Schema version
2024v5.2
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)
Return2025-11-17T19:40:54-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUMSMITHBROWNPCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16101 BOLLINGER CANYON RD STE 400AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94583ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN941348537EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WESTERN STATES COUNCIL OF SHEET METAL AIRBusinessNameLine1Txt
Business Name Line2RAIL & TRANSPORTATION WORKERSBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% DION ABRILInCareOfNm
Business Name ControlWESTBusinessNameControlTxt
Phone9166925979PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14040 LENNANE DRIVEAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDION ABRILPersonNm
Person TitleEXECUTIVE ADMINPersonTitleTxt
Phone9166925979PhoneNum
Signature2025-11-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALBERT LEECHPreparerPersonNm
PTINP01797541PTIN
Phone9252779100PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDION ABRILPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14040 LENNANE DRIVEAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,453,031GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1900FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionADVOCATE FOR AND PRESERVE THE STANDARD OF LIVING AND WORKING CONDITIONS FOR MEMBERS OF AFFILIATED LOCAL UNIONS. TO ACCOMPLISH THIS THE COUNCIL MONITORS REGULATORY AND LEGISLATIVE ACTIVITIES.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$8,775PYContributionsGrantsAmt
CY Contributions Grants$2,579,740CYContributionsGrantsAmt
PY Program Service Revenue$885,049PYProgramServiceRevenueAmt
CY Program Service Revenue$819,924CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income-$1,418CYInvestmentIncomeAmt
PY Other Revenue$12,078PYOtherRevenueAmt
CY Other Revenue-$7,008CYOtherRevenueAmt
PY Total Revenue$905,902PYTotalRevenueAmt
CY Total Revenue$3,391,238CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,791,142CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$7,766PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$315,775PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$396,731CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$702,020PYOtherExpensesAmt
CY Other Expenses$537,360CYOtherExpensesAmt
PY Total Expenses$1,025,561PYTotalExpensesAmt
CY Total Expenses$2,725,233CYTotalExpensesAmt
PY Revenues Less Expenses-$119,659PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$666,005CYRevenuesLessExpensesAmt
Total Assets BOY$578,666TotalAssetsBOYAmt
Total Assets EOY$2,319,133TotalAssetsEOYAmt
Total Liabilities BOY$2,429TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,076,891TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$576,237NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,242,242NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ADVOCATE FOR AND PRESERVE THE STANDARD OF LIVING AND WORKING CONDITIONS FOR MEMBERS OF AFFILIATED LOCAL UNIONS. TO ACCOMPLISH THIS THE COUNCIL MONITORS REGULATORY AND LEGISLATIVE ACTIVITIES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO ADVOCATE FOR AND PRESERVE THE STANDARD OF LIVING AND WORKING CONDITIONS FOR MEMBERS OF AFFILIATED LOCAL UNIONS. TO ACCOMPLISH THIS THE COUNCIL MONITORS REGULATORY AND LEGISLATIVE ACTIVITIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescTHE GENERAL FUND OF THE CONFERENCE IS ORGANIZED TO PROMOTE THE GROWTH AND DEVELOPMENT OF THE SHEET METAL TRADE UNIONS WITHIN ITS JURISDICTION. THE MAJORITY OF REVENUES ARE GENERATED FROM MONTHLY PER CAPITA DUES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescTHE JCEEP FUND IS AVAILABLE FOR PROJECTS RELEVENT TO THE JOINT COMMITTEE ON ENERGY AND ENVIRONMENTAL POLICY, WHICH IS A COMMITTEE OF THE WESTERN STATES COUNCIL'S EXECUTIVE BOARD.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDION ABRILPersonNm
Phone9166925979PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14040 LENNANE DRIVEAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
DION ABRIL
EXECUTIVE ADMIN43.00.0Yes (X)$147,901$0$72,561
SAL ROTOLO
SEC/TREASURER THRU 07/20245.00.0$2,300$0$0Yes (X)Yes (X)
STEVE HINSON
EXECUTIVE BOARD thru 07/20245.00.0$1,800$0$0Yes (X)Yes (X)
THOMAS MCDERMOTT
TRUSTEE THRU 6/20245.00.0$500$0$0Yes (X)Yes (X)
RICK WERNER
PRESIDENT5.00.0$0$0$0Yes (X)Yes (X)
GEREMY ROBNETT
VICE-PRESIDENT EFF. 03/20245.00.0$0$0$0Yes (X)Yes (X)
JAMES DILLARD
VICE PRESIDENT THRU 03/20245.00.0$0$0$0Yes (X)Yes (X)
TOM BLOTZKE
SEC/Treasurer EFF. 07/ 20245.00.0$0$0$0Yes (X)Yes (X)
RICH NIDAY
EXECUTIVE BOARD MEMBER5.00.0$0$0$0Yes (X)Yes (X)
JEFF HOLLY
EXECUTIVE BOARD MEMBER5.00.0$0$0$0Yes (X)Yes (X)
FRED LATU
EXECUTIVE BOARD EFF. 07/20245.00.0$0$0$0Yes (X)Yes (X)
ART TOLENTINO
EXECUTIVE BOARD MEMBER5.00.0$0$0$0Yes (X)Yes (X)
BRIAN MASTERS
EXECUTIVE BOARD MEMBER5.00.0$0$0$0Yes (X)Yes (X)
AL HERNANDEZ
EXECUTIVE BOARD EFF.07/20245.00.0$0$0$0Yes (X)Yes (X)
ALAN SANDOVAL
TRUSTEE5.00.0$0$0$0Yes (X)Yes (X)
MIKE NESBITT
TRUSTEE5.00.0$0$0$0Yes (X)Yes (X)
LUKE KASPER
TRUSTEE EFF. 07/20245.00.0$0$0$0Yes (X)Yes (X)
DAVE GAUTHIER
EXECUTIVE BOARD5.00.0$0$0$0Yes (X)Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$152,501TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$72,561TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonADAMS BROADWELL JOSEPH CARDOZOPersonNm

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1601 Gateway BOULEVARDAddressLine1Txt
CitySOUTH SAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94080ZIPCd
FieldValueIRS element (for citing)
ServicesLEGAL FEESServicesDesc
Compensation$143,802CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Fundraising$23,399FundraisingAmt
Government Grants$2,556,341GovernmentGrantsAmt
Noncash Contributions$16,236NoncashContributionsAmt
Total Contributions$2,579,740TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PER CAPITA INCOME900099$740,002$740,002
FEES FOR SERVICE REVENUE900099$70,647$70,647
DELEGATE FEES900099$9,275$9,275
FieldValueIRS element (for citing)
Total Program Service Revenue$819,924TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$129OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$1,547OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$1,418OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,418TotalRevenueColumnAmt
Exclusion-$1,418ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$44,010FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$23,399ContriRptFundraisingEventAmt
Fundraising Direct Expenses$44,010FundraisingDirectExpensesAmt
Gaming Gross Income$8,520GamingGrossIncomeAmt
Gaming Direct Expenses$16,236GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column-$7,716TotalRevenueColumnAmt
Related Or Exempt Func Income-$7,716RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$708TotalRevenueColumnAmt
Exclusion$708ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$708OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,391,238TotalRevenueColumnAmt
Related Or Exempt Func Income$812,208RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$710ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,791,142TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$4,600TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$238,245TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$133,486TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$20,400TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$89,945TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$22,744TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$96,000TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,048TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$603TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$17,539TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$14,265TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,096TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$46,880TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$127,848TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$20,409TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,375TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
JCEEP PROGRAM EXPENSES$62,160
MOBILE REPAIRS & MAINTENANCE$23,298
MISCELLANEOUS EXPENSES$150

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,725,233TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$486,630BOYAmt
EOY$668,089EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

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

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,530,946EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$20,529EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

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

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

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

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$11,123EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$158,092LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$72,697LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$92,036BOYAmt
EOY$85,395EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

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

Investments Other Securities InvestmentsOtherSecuritiesGrp

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

Investments Program Related InvestmentsProgramRelatedGrp

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

Intangible Assets IntangibleAssetsGrp

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

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$3,051EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$578,666BOYAmt
EOY$2,319,133EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$173BOYAmt
EOY$28,046EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,046,406EOYAmt

Deferred Revenue DeferredRevenueGrp

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

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

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

Escrow Account Liability EscrowAccountLiabilityGrp

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

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

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

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

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

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,256BOYAmt
EOY$2,439EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,429BOYAmt
EOY$1,076,891EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$576,237BOYAmt
EOY$1,242,242EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

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

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$576,237BOYAmt
EOY$1,242,242EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$578,666BOYAmt
EOY$2,319,133EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$666,005ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Total Grassroots LobbyingTotalGrassrootsLobbyingGrp
Total Direct LobbyingTotalDirectLobbyingGrp
Total Lobbying ExpendTotalLobbyingExpendGrp
Other Exempt Purpose ExpendOtherExemptPurposeExpendGrp
Total Exempt Purpose ExpendTotalExemptPurposeExpendGrp
Lobbying Nontaxable AmountLobbyingNontaxableAmountGrp
Grassroots NontaxableGrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non TxTotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non TxTotLbbyExpendMnsLbbyngNonTxGrp
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (true)AgreeCarryoverPriorYearInd
Dues Assessments$740,002DuesAssessmentsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
CY Minus3 Yr Endwmt FundCYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt FundCYMinus4YrEndwmtFundGrp
LandLandGrp
BuildingsBuildingsGrp
Leasehold ImprovementsLeaseholdImprovementsGrp

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$149,220OtherCostOrOtherBasisAmt
Depreciation$69,263DepreciationAmt
Book Value$79,957BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,872OtherCostOrOtherBasisAmt
Depreciation$3,434DepreciationAmt
Book Value$5,438BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$85,395TotalBookValueLandBuildingsAmt
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO PAC FUNDDesc
Amt$2,439Amt
FieldValueIRS element (for citing)
Total Liability$2,439TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule D, parts XI and XIIFormAndLineReferenceDesc
ExplanationWhen the 990 was complete, the financial statements are still in process and have not yet been finalized.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF TOURNAMENTEvent1Nm
Gross Receipts Event1$67,409GrossReceiptsEvent1Amt
Charitable Contri Event1$23,399CharitableContriEvent1Amt
Gross Revenue Event1$44,010GrossRevenueEvent1Amt
Cash Prizes Event1$1,000CashPrizesEvent1Amt
Rent Facility Costs Event1$17,139RentFacilityCostsEvent1Amt
Food And Beverage Event1$1,773FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$24,098OtherDirectExpensesEvent1Amt
Other Events Total0OtherEventsTotalCnt
Gross Receipts Total$67,409GrossReceiptsTotalAmt
Charitable Contributions Tot$23,399CharitableContributionsTotAmt
Gross Revenue Total Events$44,010GrossRevenueTotalEventsAmt
Cash Prizes Total Events$1,000CashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$17,139RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$1,773FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$24,098OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$44,010DirectExpenseSummaryEventsAmt
FieldValueIRS element (for citing)
States Where Gaming ConductedCAStatesWhereGamingConductedCd

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line14040 LENNANE DRIVEAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE G, PART III, LINE 9B, EXPLANATION:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION HOLDS A RAFFLE IN CONNECTION WITH THE GOLF TOURNAMENT REPORTED IN SCHEDULE G, PART II. THE PRIZES FOR THE RAFFLE WERE DONATED BY VARIOUS PEOPLE AND WESTERN STATES COUNCIL AMOUNTED TO 8,520.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (11 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
United Labor Agency of Nevada
1201 N Decatur BLVDLas VegasNV89108880344011501(C)(3)$12,500CONTRIBUTION
MODESTO AREA SHEET METAL
841 LONE PALM AVEMODESTOCA95531941536495501(C)(3)$74,809HRTP
NORTHERN CA VALLEY SMW JATC
3665 BLECKLEY STREETMATHERCA95655946109108501(C)(3)$96,151HRTP
FRESNO & VIC SHEET METAL
5410 D HOME AVEFRESNOCA93727942155093501(C)(3)$169,986HRTP
SHEET METAL JATC SAN DIEGO
4596 Mission Gorge PISan DiegoCA92120880243760501(c)(5)$255,847HRTP
CALIFORNIA ENERGY ALLIANCE
836 57TH STSACRAMENTOCA95819823040711501(C)(3)$6,000CONTRIBUTION
sheet metal workers LU 104
3232 CONSTITUTION DRIVELIVERMORECA95441946138707501(C)(5)$493,379HRTP
SHEET METAL WORKERS LU 105
2120 AUTO CENTRE DRGLENDORACA91740912167542501(C)(5)$347,363HRTP
SHEET METAL WORKERS LU 206
4594 MISSION FORGE PISAN DIEGOCA92120330614939501(C)(5)$62,782HRTP
SOCA SHEET METAL WORKERS' JATC
633 N BALDWIN PARKINDUSTRYCA91746951794849501(C)(5)$235,650HRTP
TRI-COUNTIES SHEET METAL WORKERS' JATC
1794 GOODYEAR AVEVENTURACA93003264247675501(C)(6)$36,673HRTP
FieldValueIRS element (for citing)
Total501c3 Org5Total501c3OrgCnt
Total Other Org6TotalOtherOrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonDION ABRILPersonNm
TitleEXECUTIVE ADMINTitleTxt
Base Compensation Filing Org$147,901BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$47,474DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$25,087NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$220,462TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, Part VI, SECTION A, LINE 6ALL ELIGIBLE MEMBERS OF THE AFFILIATED LOCAL UNIONS ARE ELIGIBLE TO VOTE FOR DELEGATES WHO APPROVE DECISIONS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7ATHE DISTRICT COUNCIL REPRESENTS THE VARIOUS LOCAL UNIONS OF THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL & TRANSPORTATION WORKERS' (SMART). THE OFFICERS OF EACH LOCAL THEN APPOINT REPRESENTATIVES TO THE DISTRICT COUNCIL.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE EXECUTIVE ADMINISTRATOR AND SENT TO THE EXECUTIVE BOARD FOR COMMENT BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 15ATHE EXECUTIVE ADMINISTRATOR'S SALARY IS DEFINED IN THE BY LAWS AND RULES.
FORM 990, PART VI, SECTION C, LINE 19:THE COUNCIL'S GOVERNING DOCUMENT AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 1:THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING FOR PREPARING THEIR FORM 990.
FORM 990, PART XII, LINE 2B:THE AUDIT IS NOT COMPLETE AS OF THE TIME OF FILING THIS FORM 990.
FORM PART XII, LINE 2C:THE EXECUTIVE BOARD ASSUMES RESPONSIBILITY FOR THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS WAS IMPLEMENTED DURING THE CURRENT YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1WESTERN CONFERENCE ON SM APPRENTICEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14040 LENNANE DRAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd
FieldValueIRS element (for citing)
Primary ActivitiesTRAININGPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501(C)(6)ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (true)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd