SHEET METAL WORKERS LOCAL UNION NO 80 INSURANCE TRUST FUND: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- SHEET METAL WORKERS LOCAL UNION NO 80 INSURANCE TRUST FUND (EIN 23-7165969)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-04-15
- IRS object ID
- 201421059349300422
- Schema version
- 2012v2.1
- 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 | 2014-04-15T09:31:07-05:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381357951 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19176 HALL ROAD SUITE 300 | AddressLine1 |
| City | CLINTON TOWNSHIP | City |
| State | MI | State |
| ZIP Code | 480386915 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237165969 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHEET METAL WORKERS LOCAL NO 80 | BusinessNameLine1 |
| Business Name Line2 | INSURANCE TRUST 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 | 480983446 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARK SABA | Name |
| Title | SECRETARY | Title |
| Phone | 2488139800 | Phone |
| Date Signed | 2014-04-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN WALTERS | Name |
| PTIN | P00266568 | PTIN |
| Phone | 5864164900 | Phone |
| 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 | MARK SABA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE | AddressLine1 |
| City | TROY | City |
| State | MI | State |
| ZIP Code | 48098 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 21472686 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.BENESYSINC.COM/BENEFIT/SHEET80FRINGE.ASP | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1964 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE HEALTH, LIFE, DENTAL, VISION, ORTHODONTIC, HEARING, PHARMACEUTICAL, AND WEEKLY DISABILITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 1 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15424519 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 15270520 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 149676 | InvestmentIncomePriorYear |
| Investment Income Current Year | 355972 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 15574195 | TotalRevenuePriorYear |
| Total Revenue Current Year | 15626492 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 12377431 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 11026936 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1047741 | OtherExpensePriorYear |
| Other Expenses Current Year | 1317987 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 13425172 | TotalExpensesPriorYear |
| Total Expenses Current Year | 12344923 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2149023 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3281569 | RevenuesLessExpensesCY |
| Total Assets BOY | 10077630 | TotalAssetsBOY |
| Total Assets EOY | 13615175 | TotalAssetsEOY |
| Total Liabilities BOY | 2611538 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2497861 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 7466092 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 11117314 | NetAssetsOrFundBalancesEOY |
| Mission Description | COLLECTION OF EMPLOYER CONTRIBUTIONS AND DISBURSEMENTS OF HEALTH AND WELFARE BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS WHICH IS THE EXEMPT PURPOSE OF THE FUND. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | COLLECTION OF EMPLOYER CONTRIBUTIONS AND DISBURSEMENTS OF HEALTH AND WELFARE BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS WHICH IS THE EXEMPT PURPOSE OF THE FUND. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Number Forms Transmitted With1096 | 501 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 1 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | 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 STE 300 | AddressLine1 |
| City | TROY | City |
| State | MI | State |
| ZIP Code | 48098 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|---|
| MR MARK SABA | |||||||
| SECRETARY | 0.50 | 40.00 | X | X | 0 | 114256 | 0 |
| MR ANTHONY ASHER | |||||||
| CHAIRMAN | 0.50 | 0.00 | X | X | 0 | 0 | 0 |
| MR ERIC MCPHERSON | |||||||
| TRUSTEE | 0.50 | 40.00 | X | 0 | 102095 | 0 | |
| MR DAVID KARL | |||||||
| TRUSTEE | 0.50 | 40.00 | X | 0 | 0 | 0 | |
| MR KEITH TRELFA | |||||||
| TRUSTEE | 0.50 | 40.00 | X | 0 | 0 | 0 | |
| MR NICK SERAPHINOFF | |||||||
| TRUSTEE | 0.50 | 40.00 | X | 0 | 0 | 0 | |
| MS STACY HUFFMAN | |||||||
| TRUSTEE | 0.50 | 40.00 | X | 0 | 0 | 0 | |
| MR RICK MEAD | |||||||
| TRUSTEE | 0.50 | 40.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 216351 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| BLUE CROSS BLUE SHIELD OF MICHIGAN | |||||
| 600 E LAFAYETTE | DETROIT | MI | 48226 | ADMINISTRATIVE | 459351 |
| BENESYS INC | |||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | ADMINISTRATIVE | 314608 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 230000 | 12808187 | 12808187 |
| EMPLOYEE CONTRIBUTIONS | 900099 | 2462333 | 2462333 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 15270520 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 159511 | TotalRevenueColumn |
| Exclusion | $159,511 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 6042655 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 5846194 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 196461 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 196461 | TotalRevenueColumn |
| Exclusion | $196,461 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15626492 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15270520 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $355,972 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11026936 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 910617 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43056 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23085 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41920 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17695 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28923 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7835 | Total |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| OTHER OPERATING EXPENSE | 124093 |
| COST OF COLLECTION | 120763 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12344923 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 2310522 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3380941 | BOY |
| EOY | 202300 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1058899 | BOY |
| EOY | 1025918 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 557575 | BOY |
| EOY | 476659 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 9589861 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5069903 | BOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10312 | BOY |
| EOY | 9915 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10077630 | BOY |
| EOY | 13615175 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 76631 | BOY |
| EOY | 133453 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2534907 | BOY |
| EOY | 2364408 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2611538 | BOY |
| EOY | 2497861 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7466092 | BOY |
| EOY | 11117314 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7466092 | BOY |
| EOY | 11117314 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10077630 | BOY |
| EOY | 13615175 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 3281569 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 369653 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| BENEFIT CLAIMS PAYABLE | $2,300,000 |
| DEFERRED SELF-PAY REVENUE | $64,408 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2364408 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 15954225 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 369653 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 369653 | RevenueNotRptdF990 |
| Revenue Subtotal | 15584572 | RevenueSubtotal |
| Investment Expenses Not Included | 41920 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 41920 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 15626492 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 12486003 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 183000 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 183000 | ExpensesNotRptdF990 |
| Expenses Subtotal | 12303003 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 41920 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 41920 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 12344923 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | IN ACCORDANCE WITH GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE FUND'S TAX POSITION AND DOES NOT BELIEVE THE FUND AS ANY UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE OR ADJUSTMENT TO THE FINANCIAL STATEMENTS. THE PLAN ADMINISTRATOR BELIEVES THE FUND IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO THE YEAR ENDED MAY 31, 2010. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DECREASE IN BENEFIT OBLIGATIONS CURRENTLY PAYABLE 183,000. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| THE FUND MAY NOT RECEIVE DEDUCTIBLE CONTRIBUTIONS UNDER SECTION 170(C). | PART V, LINE 7 | THEREFORE, LINES 7A THROUGH 7H ARE NOT APPLICABLE. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE FUND'S BOARD OF TRUSTEES ADOPTED AN AMENDMENT TO ITS PLAN DOCUMENT DURING THE TAX YEAR THAT INCLUDED CHANGES TO ENROLLMENT AND DISENROLLMENT OF DEPENDENTS; HIPPA SECURITY REQUIREMENTS; CHANGES TO THE CONTINUING ELIGIBILITY RULES; AND CHANGES TO THE OWNER-MEMBER TRANSFER RULE. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE FUND IS ADMINISTERED BY A BOARD OF EIGHT TRUSTEES, COMPRISED OF FOUR UNION TRUSTEES AND FOUR EMPLOYER TRUSTEES. THE UNION TRUSTEES ARE ELECTED BY THE LOCAL UNION MEMBERSHIP, EITHER DIRECTLY INTO A TRUSTEE POSITION OR INTO AN OFFICE POSITION OF THE LOCAL UNION FROM WHICH HE HOLDS HIS FUND TRUSTEESHIP EX OFFICIO. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PROVIDED TO EACH TRUSTEE BEFORE IT IS FILED WITH THE IRS. IN ADDITION, IT IS PRESENTED AND APPROVED BY THE FULL BOARD OF TRUSTEES AT A MEETING, SUBJECT TO REVIEW BY, AND APPROVAL OF, THE FUND'S LEGAL COUNSEL. | |
| PART VI, LINE 12B | EACH TRUSTEE MUST ANNUALLY ANSWER THE FIDUCIARY LIABILITY INSURANCE RENEWAL QUESTIONNAIRE, WHICH CONTAINS QUESTIONS REGARDING POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. | |
| PART VI, LINE 15: THE FUND DID NOT HAVE ANY EMPLOYEES THAT MET THE DEFINITIONS IN THE PLAN YEAR. IF THE FUND DID HAVE EMPLOYEES THAT MET THE LISTED DEFINITIONS, THEN ANY COMPENSATION WOULD HAVE BEEN ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15A OF FORM 990. | ||
| FORM 990, PART VI, SECTION C, LINE 19 | THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. IT OPERATES IN COMPLIANCE WITH THE REPORTING AND DISCLOSURE REQUIREMENTS OF SUBTITLE B, PART 1 OF ERISA WITH RESPECT TO DISCLOSURE OF ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION. IT OPERATES IN COMPLIANCE WITH THE FIDUCIARY RESPONSIBILITY REQUIREMENTS OF SUBTITLE B, PART 4 OF ERISA. THE FUND DOES NOT HAVE A CONFLICT OF INTEREST POLICY. | |
| FORM 990, PART XII, LINE 2C: | THE PROCESS THE BOARD OF TRUSTEES PERFOMS, WHO ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, HAS NOT CHANGED FROM PRIOR YEAR. | |
| FORM 990, PART 1, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | BENEFITS FOR ELIGIBLE PARTICIPANTS. | |
| PART VII, LINE 1A | THE TRUSTEES OF THE FUND SERVE WITHOUT COMPENSATION FROM THE FUND, BUT SOME ARE COMPENSATED AS EMPLOYEES OF ENTITIES THAT ARE CONSIDERED RELATED ORGANIZATIONS TO THE FUND FOR PURPOSES OF FORM 990. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (7 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| CITY OF DETROIT | ||||||||||
| SMACNA DETROIT CHAPTER | ||||||||||
| SHEET METAL WORKERS LOCAL UNION NO 80 APPRENTICESHIP FUND | ||||||||||
| 32700 DEQUINDRE | WARREN | MI | 48092 | 381795378 | TO PROVIDE APPRENTICESHIP TRAINING TO ELIGBLE MEMBERS | MI | 501(C)(3) | LINE 2 | NO | 0 |
| SHEET METAL WORKERS LOCAL UNION NO 80 ANNUITY FUND | ||||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 480982808 | 382941426 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501 (A) | NO | 0 | |
| SHEET METAL WORKERS LOCAL UNION NO 80 PENSION FUND | ||||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 480982808 | 386105633 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501 (A) | NO | 0 | |
| SHEET METAL WORKERS LOCAL UNION NO80 SUPPLEMENTAL UNEMPLOYMENT BENEFIT FUND | ||||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 480982808 | 386112387 | TO PROVIDE BENEFITS FOR ELIGIBLE UNEMPLOYED MEMBERS | MI | 501 (A) | NO | 0 | |
| SHEET METAL WORKERS LOCAL UNION | ||||||||||
Form990 Schedule R Part III Form990ScheduleRPartIII (7 entries)
| CEI MICHIGAN LLC |
| SDI EXTERIOR SYSTEMS LLC |
| CONQUEST MANUFACTURING LLC |
| HMW CONTRACTING LLC |
| HERITAGE MECHANICAL LL |
| SUMMIT ROOFING LLC |
| MECHANICAL DESIGN & INSTALLATION LLC |
Form990 Schedule R Part IV Form990ScheduleRPartIV (92 entries)
| Legal Domicile StateLegalDomicileState |
|---|
| BARMATIC INSPECTING COMPANY |
| SCHENA ROOFING & SHEET METAL C |
| KNAPPS ARCHITECTURAL METAL WOR |
| DENNIS HEATING & COOLING |
| BRINES REFRIGERATION INC |
| BRINKER TEAM CONSTRUCTION CO |
| CROWN CORR INC |
| VM SYSTEMS INC |
| MICHIGAN METAL WALLS INC |
| EXTERIOR METALS INC |
| MARTINEZ MECHANICAL INC |
| MW MORSS ROOFING |
| DEE CRAMER INC |
| BUMLER MECHANICAL INC |
| CONDOR METAL ROOFING & SIDING |
| COMMERCIAL COMFORT SYSTEMS |
| HALEY MECHANICALINC |
| BEST IMPRESSIONSINC |
| E W ENSROTH COMPANY |
| FULLER HEATING COMPANY |
| GREAT LAKES HOTEL SUPPLY COMPA |
| GREAT LAKES MTL PANEL SYS INC |
| LIBERTY SHEET METAL |
| LIMBACH COMPANY |
| MCSHANE MECHANICAL CONTRACTING |
| ROBERTSON MORRISON INC |
| S & Z SHEETMETAL INC |
| A-1 SPECIALTY SERVICES |
| NORTH ROOFING (GORDON) |
| NORTH STAR REFRIGERATION |
| AMERICAN MECHANICAL |
| ALLIED VENTILATION INC |
| SYSTEMP CORP |
| MACOMB HEATING & COOLING INC |
| BLOOM ROOFING SYSTEMS INC |
| MOTOR CITY VENTILATION INC |
| MI LABOR INC |
| VENTILATION SYSTEMS INC |
| MJ MECHANICAL INC |
| UNIVERSAL WALL SYSTEMS INC |
| KOOL HEATING & COOLING |
| EL MECHANICAL INC |
| JOHNSON CONTROLS |
| WITT MECHANICAL INC |
| METRO AIR INC |
| ROYAL-WEST ROOFING & SHEET METAL LLC |
| AERODYNAMICS INSPECTING COMP |
| DETROIT CORNINCE AND SLATE CO INC |
| ERV EHLERS COMPANY |
| MI |
| WJ O'NEIL COMPANY |
| J & J METAL PRODUCTS |
| RE LEGGETTE COMPANY |
| ALLIANCE AIR CONDITIONING & HE |
| PARTLAN-LABADIE SHEET METAL CO |
| ROYAL ROOFING CO INC |
| SCHREIBER CORPORATION |
| RW MEAD & SONS INC |
| RENE VANASSCHE & SONS COMPANY |
| TEMPCO MECHANICAL CONTRACTORS |
| HUTZEL PLUMBING & HEATING CO |
| APPLEGATE INC |
| SANI-VAC SERVICE INC |
| JD CANDLER ROOFING CO INC |
| CDP ENVIRONMENTAL INC |
| ANN ARBOR ROOFING COMPANY |
| ENVIRO-AIRE INC |
| NEWTON CRANE ROOFING INC |
| BARON MECHANICAL CONTRACTORS INC |
| INTERNATIONAL TEST & BALANCE INC |
| LADUKE CORPORATION |
| LYON MECHANICAL CONTRACTORSINC |
| ABSOLUT BALANCING CO INC |
| TEMP ASURE DBA WEBB MECHANICAL & ELECTRICAL CONTRACTORS |
| T F BECK COMPANY |
| QUALITY ROOFING INCORPORATED |
| SET DUCT MANUFACTURING INC |
| VENTCON INC |
| MCM FIXTURE COMPANY |
| MECHANICAL SHEET METAL CO |
| MEP MECHANICAL SERVICES LLC |
| GREAT LAKES MECHANICAL |
| CURBS & DAMPER PRODUCTS INC |
| METRO ENVIRONMENTAL INC |
| S & M SHEET METAL LTD |
| MW METALS INCORPORATED |
| CONTI MECHANICAL INC |
| DANBOISE MECHANICAL |
| CUSTOM ARCHITECTURAL SHEETMETAL SPECIALISTS INC |
| THE FRED CHRISTEN & SONS COMPANY |
| AIRFLOW TESTING INC |
| GOYETTE MECHANICAL CO INC |
| FORCED AIR SYSTEMS INC |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |