SHEET METAL WORKERS LOCAL 292 HEALTH FUND: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- SHEET METAL WORKERS LOCAL 292 HEALTH FUND (EIN 38-1433000)
- Tax period
- 2012-04-01 to 2013-03-31
- Filed
- 2014-01-14
- IRS object ID
- 201400149349300010
- Schema version
- 2012v2.3
- 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) |
|---|---|---|
| Timestamp | 2014-01-14T09:33:31-06:00 | Timestamp |
| Tax Period End Date | 2013-03-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENDA GRACE STULZ & COMPANY PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38800 VAN DYKE AVE STE 100 | AddressLine1 |
| City | STERLING HEIGHTS | City |
| State | MI | State |
| ZIP Code | 48312 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-04-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381433000 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHEET METAL WORKERS LOCAL 292 | BusinessNameLine1 |
| Business Name Line2 | HEALTH FUND | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SHEE | NameControl |
| Phone | 2488139800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE | AddressLine1 |
| City | TROY | City |
| State | MI | State |
| ZIP Code | 48098 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROBERT DONALDSON ARTHUR G OLIVER | Name |
| Title | CHAIRMAN / TRUSTEE | Title |
| Phone | 2488139800 | Phone |
| Date Signed | 2013-10-10 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRYAN STULZ | Name |
| Phone | 5868836240 | Phone |
| Date Prepared | 2014-01-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | NA | NameOfPrincipalOfficerPerson |
| Gross Receipts | 7373112 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.SHEET292FRINGE.ORG | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1949 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | THE FUND WAS CREATED, ESTABLISHED AND IS MAINTAINED FOR THE PURPOSE OF PROVIDING LIFE INSURANCE, ACCIDENT, HEALTH, HOSPITALIZATION, SURGICAL, MEDICAL, AND RELATED EXPENSE BENEFITS AND SUCH OTHER WELFARE BENEFITS AS THE BOARD OF TRUSTEES MAY DECIDE FOR PARTICIPANTS AND THIER DEPENDENTS AND/OR BENEFICIARIES AND DEFRAYING THE REASONABLE EXPENSES OF ADMINISTRATION AND OPERATION OF THE FUND. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 1 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 4046896 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 7364996 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1820 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4135 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 154715 | OtherRevenuePriorYear |
| Other Revenue Current Year | 3981 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4203431 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7373112 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 4747153 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 6201154 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 250938 | OtherExpensePriorYear |
| Other Expenses Current Year | 256740 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4998091 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6457894 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -794660 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 915218 | RevenuesLessExpensesCY |
| Total Assets BOY | 2688091 | TotalAssetsBOY |
| Total Assets EOY | 4597971 | TotalAssetsEOY |
| Total Liabilities BOY | 1545156 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2536511 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1142935 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2061460 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE FUND WAS CREATED, ESTABLISHED AND IS MAINTAINED FOR THE PURPOSE OF PROVIDING LIFE INSURANCE, ACCIDENT, HEALTH, HOSPITALIZATION, SURGICAL, MEDICAL, AND RELATED EXPENSE BENEFITS AND SUCH OTHER WELFARE BENEFITS AS THE BOARD OF TRUSTEES MAY DECIDE FOR PARTICIPANTS AND THIER DEPENDENTS AND/OR BENEFICIARIES AND DEFRAYING THE REASONABLE EXPENSES OF ADMINISTRATION AND OPERATION OF THE FUND. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | TO PROVIDE HOSPITALIZATION, MEDICAL AND OTHER HEALTH CARE BENEFITS TO ELIGIBLE PLAN PARTICIPANTS. | Description |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 1 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | true | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | false | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicy |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENESYS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2488139800 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE SUITE 300 | AddressLine1 |
| City | TROY | City |
| State | MI | State |
| ZIP Code | 48098 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (6 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| ROBERT DONALDSON | ||||||
| CHAIRMAN | 1.00 | 40.00 | X | 0 | 134055 | 43618 |
| MARK VAN AVERY | ||||||
| TRUSTEE | 1.00 | 40.00 | X | 0 | 130310 | 43618 |
| ANTHONY ASHER | ||||||
| SECRETARY | 1.00 | 0.00 | X | 0 | 0 | 0 |
| TRACY ROBERTS | ||||||
| TRUSTEE | 1.00 | 40.00 | X | 0 | 0 | 0 |
| TAMMY DURNEN | ||||||
| TRUSTEE | 1.00 | 40.00 | X | 0 | 0 | 0 |
| RICHARD LUDWIG | ||||||
| TRUSTEE | 1.00 | 40.00 | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp Frm Rltd Orgs | 264365 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 87236 | TotalOtherCompensation |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENESYS INC | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE SUITE 300 | AddressLine1 |
| City | TROY | City |
| State | MI | State |
| ZIP Code | 48098 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | ADMINISTRATIVE | DescriptionOfServices |
| Compensation | 207603 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 310000 | 6511165 | 6511165 |
| PARTICIPANT CONTRIBUTIONS | 900099 | 853831 | 853831 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 7364996 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4135 | TotalRevenueColumn |
| Exclusion | $4,135 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| OTHER | 900099 | 3595 | 3595 |
| CLASS ACTION PROCEEDS | 900099 | 386 | 386 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 3981 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7373112 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7368977 | RelatedOrExemptFunctionIncome |
| Exclusion | $4,135 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6201154 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 202416 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17103 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11250 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3235 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8500 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10523 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 184 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1102 | Total |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| STORAGE | 1118 |
| DUES | 1010 |
| LOST WAGES | 299 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6457894 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2016912 | BOY |
| EOY | 2230842 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 385556 | BOY |
| EOY | 508140 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 285623 | BOY |
| EOY | 392428 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1466561 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2688091 | BOY |
| EOY | 4597971 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44156 | BOY |
| EOY | 84511 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1501000 | BOY |
| EOY | 2452000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1545156 | BOY |
| EOY | 2536511 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1142935 | BOY |
| EOY | 2061460 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1142935 | BOY |
| EOY | 2061460 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2688091 | BOY |
| EOY | 4597971 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 915218 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 3307 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INSURANCE RESERVES | Description |
| Amount | $2,452,000 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2452000 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 7373184 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 3307 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 3307 | RevenueNotRptdF990 |
| Revenue Subtotal | 7369877 | RevenueSubtotal |
| Investment Expenses Not Included | 3235 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 3235 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 7373112 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6454659 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 6454659 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 3235 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 3235 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 6457894 | TotalExpensesPerForm990 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Total Compensation Related OrgsTotalCompensationRelatedOrgs |
|---|---|---|---|
| ROBERT DONALDSON | |||
| CHAIRMAN | 134055 | 43618 | 177673 |
| MARK VAN AVERY | |||
| TRUSTEE | 130310 | 43618 | 173928 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | THE FUND WAS CREATED, ESTABLISHED AND IS MAINTAINED FOR THE PURPOSE OF PROVIDING LIFE INSURANCE, ACCIDENT, HEALTH, HOSPITALIZATION, SURGICAL, MEDICAL, AND RELATED EXPENSE BENEFITS AND SUCH OTHER WELFARE BENEFITS AS THE BOARD OF TRUSTEES MAY DECIDE FOR PARTICIPANTS AND THIER DEPENDENTS AND/OR BENEFICIARIES AND DEFRAYING THE REASONABLE EXPENSES OF ADMINISTRATION AND OPERATION OF THE FUND. |
| ADDITIONAL INFORMATION | FORM 990, PART VI | LINE 2 - FAMILY RELATIONSHIP OR BUSINESS RELATIONSHIP - THE RELATIONSHIP BETWEEN THE TRUSTEES OF THE FUND IS A "BUSINESS RELATIONSHIP". THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. THE FUND, AS A TAFT-HARTLEY FUND, IS ADMINISTERED BY A BOARD OF TRUSTEES WHICH IS COMPOSED OF AN EQUAL NUMBER OF UNION AND EMPLOYER REPRESENTATIVES. BECAUSE OF THIS ORGANIZATIONAL REQUIREMENT, THERE IS A BUSINESS RELATIONSHIP BETWEEN THE TRUSTEES. LINE 12B - ANNUALLY EACH TRUSTEE MUST ANSWER THE FIDUCIARY LIABILITY INSURANCE RENEWAL QUESTIONAIRE, WHICH CONTAINS QUESTIONS REGARDING POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. |
| SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS | FORM 990, PAGE 6, PART VI, LINE 4 | THE BOARD OF TRUSTEES ADOPTED AN AMENDMENT TO THE PLAN THAT: ALLOWED A PARTICIPANT TO DISENROLL OTHERWISE ELIGIBLE DEPENDENTS; ALLOWED FOR THE RE- ENROLLMENT OF A PREVIOUSLY DISENROLLED DEPENDENT; PROVIDED FOR AND OPT-OUT ELECTION WHEREBY A PARTICIPANT COULD HAVE A PORTION OF THE HOURLY CONTRIBUTIONS MADE ON HIS BEHALF CREDITED TO AN HRA; CLARIFIED THE LIFE INSURANCE AND ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS PROVIDED BY THE PLAN; ALLOWED A PARTICIPANT'S SURVIVING SPOUSE AND DEPENDENTS TO USE HIS HRA; AMENDED THE CLAIMS AND APPEALS PROCEDURES TO REFLECT THE FACT THAT SOME BENEFITS ARE PROVIDED UNDER AGREEMENTS WITH INSURANCE COMPANIES; AND ADDED A PROVISION TO COMPLY WITH THE HIPPAA SECURITY RULE. |
| DOCUMENTATION BY COMMITTEE | FORM 990, PAGE 6, PART VI, LINE 8B | THE FUND DID NOT HAVE ANY COMITTEES. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS PRESENTED AND APPROVED AT A MEETING OF THE BOARD OF TRUSTEES, SUBJECT TO REVIEW BY AND APPROVAL OF THE FUND LEGAL COUNSEL. IN ADDITION, EACH TRUSTEE IS PROVIDED A COPY OF THE FUND'S FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES), AS ULTIMATELY FILED WITH THE IRS. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT 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. |
| ADDITIONAL INFORMATION | FORM 990, PART VII | LINE 1A - ROBERT DONALDSON AND MARK VANAVERY SERVED AS TRUSTEES OF THE FUND WITHOUT COMPENSATION FROM THE FUND FOR THOSE SERVICES. HOWEVER, THEY WERE COMPENSATED AS EMPLOYEES OF THE SHEET METAL WORKERS' LOCAL UNION NO. 292, WHICH WAS A CONTRIBUTING EMPLOYER TO THE FUND AND, AS SUCH, A "RELATED ORGANIZATION" AS THAT TERM IS DEFINED IN THE INSTRUCTIONS. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| SHEET METAL WORKERS JAC | ||||||||||
| 64 PARK STREET SUITE 200 | TROY | MI | 48083 | 387057494 | APPRENTICE | MI | 501C3 | 2 | N/A | false |
| SMW LOCAL 292 | ||||||||||
| 64 PARK STREET SUITE 200 | TROY | MI | 48083 | 381430703 | LOCAL | MI | 501C5 | N/A | false | |
| SMW LOCAL 292 ANNUITY FUND | ||||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | 383204600 | ANNUITY | MI | 401A | N/A | false | |
| SMW LOCAL 292 PENSION FUND | ||||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | 381659157 | PENSION | MI | 401B | N/A | false | |
| SMW LOCAL 292 SUB FUND | ||||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | 237205462 | UNEMP. BEN | MI | 501C9 | N/A | false | |
Form990 Schedule R Part IV Form990ScheduleRPartIV (30 entries)
| Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|
| ABEDNEGO | |
| N/A | false |
| ALLIED VENTILATION INC | |
| N/A | false |
| DURR INDUSTRIES INC | |
| N/A | false |
| ELEKTRO-ION CORPORATION | |
| N/A | false |
| GALLAGHER-KAISER CORP | |
| N/A | false |
| GIFFIN INC | |
| N/A | false |
| HMW CONTRACTING LLC | |
| N/A | false |
| RICKMAN ENTERPRISE GROUP LLC | |
| N/A | false |
| SHORELINE METAL FABRICATORS INC | |
| N/A | false |
| WALTZ-HOLST BLOW PIPE | |
| N/A | false |
| ABEDNEGO | |
| N/A | false |
| ALLIED VENTILATION INC | |
| N/A | false |
| DURR INDUSTRIES INC | |
| N/A | false |
| ELEKTRO-ION CORPORATION | |
| N/A | false |
| GALLAGHER-KAISER CORP | |
| N/A | false |
| GIFFIN INC | |
| N/A | false |
| HMW CONTRACTING LLC | |
| N/A | false |
| RICKMAN ENTERPRISE GROUP LLC | |
| N/A | false |
| SHORELINE METAL FABRICATORS INC | |
| N/A | false |
| WALTZ-HOLST BLOW PIPE | |
| N/A | false |
| ABEDNEGO | |
| N/A | false |
| ALLIED VENTILATION INC | |
| N/A | false |
| DURR INDUSTRIES INC | |
| N/A | false |
| ELEKTRO-ION CORPORATION | |
| N/A | false |
| GALLAGHER-KAISER CORP | |
| N/A | false |
| GIFFIN INC | |
| N/A | false |
| HMW CONTRACTING LLC | |
| N/A | false |
| RICKMAN ENTERPRISE GROUP LLC | |
| N/A | false |
| SHORELINE METAL FABRICATORS INC | |
| N/A | false |
| WALTZ-HOLST BLOW PIPE | |
| N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |