2013-04-26T11:24:42-05:00 2012-12-31 522385296 LINDQUIST LLP 5000 EXECUTIVE PKWY 400 SAN RAMON CA 94583 990 2012-01-01 940859420 SHEET METAL WORKERS INTERNATIONAL ASSN LOCAL UNION NO 104 SHEE 9253148600 2610 CROW CANYON ROAD NO 300 SAN RAMON CA 945831547 JOSEPH A MARACCINI 9253148600 2013-04-26 1 JOSEPH M THIERMANN P01066616 9252779100 2012 2016-03-07 17:11:31Z JOSEPH A MARACCINI 2610 CROW CANYON ROAD SUITE 300 SAN RAMON CA 94583 33801071 0 X WWW.SMW104.ORG X 1903 CA SEE SCHEDULE O DEDICATED TO EXTENDING THE BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA. 16 11 95 0 0 0 0 0 9992255 14576262 1829118 2527927 314832 441550 12136205 17545739 0 0 193680 187920 6656831 8717954 0 0 0 9948472 11468890 16798983 20374764 -4662778 -2829025 35490805 38094817 450960 476767 35039845 37618050 DEDICATED TO EXTENDING THE BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA. 0 0 EXTENDED BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA. 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 18 0 1 95 1 0 0 0 0 0 0 X 16 11 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 0 1 1 0 X JOSEPH A MARACCINI 9253148600 2610 CROW CANYON RD SAN RAMON CA 94583 BRUCE WORD 50.00 X X 185431 0 115805 DOMINIC FONTANA 2.00 X 2638 0 0 DOMINIC TORREANO 50.00 X 126939 0 92100 ERIN KISSANE 2.00 X 7315 0 11 FRANK MARSEGLIA 2.00 X 4294 0 28 JAMES RESSEGER 2.00 X 4127 0 0 JOHN PEREZ 2.00 X 7175 0 0 JOSEPH A MARACCINI 50.00 X X 152745 0 103388 KEITH SYLVA 2.00 X 7175 0 0 MARK HAMMOND 2.00 X 7175 0 0 MICHAEL SLISKOVIC 2.00 X 5644 0 0 MIKE NESBITT 2.00 X 7581 0 0 RICHARD FURTADO 2.00 X 7239 0 12 RITA MAGNER 50.00 X 9067 0 140 BRYAN AZEVEDO 2.00 X 3540 0 0 ISSAC CAMARENA 2.00 X 3623 0 0 DONNA HOPES 2.00 X 2489 0 0 MICHAEL MARK 2.00 X 2446 0 0 TIMOTHY SLAPE 2.00 X 3623 0 0 ERIC MELENDEZ 2.00 X 3623 0 0 LINDA POWERS 2.00 X 3783 0 36 ANTHONY URBINA 50.00 X 63543 0 39675 BRETT RISLEY 50.00 X 119576 0 107009 BRIAN MASTERS 50.00 X 135353 0 90629 CARL SANCHEZ 50.00 X 136264 0 90449 DAVID DIAS 50.00 X 141067 0 85116 JEFF SALVOTTI 50.00 X 129299 0 98819 KEITH GARCIA 2.00 X 7581 0 0 KEVIN VAN BUSKIRK 50.00 X 127111 0 99989 MARK VAN DEN HEUVEL 50.00 X 126726 0 103499 PAUL G ARSENAULT 50.00 X 144930 0 84779 RICHARD KOENIG JR 50.00 X 127652 0 98819 RICHARD WERNER 50.00 X 139113 0 109848 ROBERT STOKER 50.00 X 119219 0 107009 TIMOTHY O'CONNELL 50.00 X 65354 0 69066 VICTOR E TORREANO 50.00 X 122187 0 103499 WILBERT SOLIS 50.00 X 128217 0 97649 DENNIS CANEVARI 50.00 X 85150 0 46608 FRANK FLORES 50.00 X 26357 0 18951 ARMANDO GUERRERO 50.00 X 73477 0 42670 ANTHONY LEDOUX 50.00 X 70297 0 45892 MICHAEL LOPEZ 50.00 X 47486 0 30191 THOMAS RANGEL 50.00 X 67810 0 49114 SALVATORE ROTOLO 50.00 X 68860 0 49114 RANDY YOUNG 50.00 X 69620 0 45892 JOSEPH SHELFO JR 2.00 X 3286 0 0 STEPHEN HOPE 2.00 X 3768 0 6 PANAGIOTIS SKONDRAS 2.00 X 2261 0 0 ANGELA MOLINA 2.00 X 3286 0 0 JOHN STOW 2.00 X 1331 0 0 ROBERT W HANSEN 50.00 X 140088 0 84779 GARY CORTES 50.00 X 115572 0 95610 ROGER MASON 50.00 X 114897 0 96195 CHRISTINA TELLEZ 40.00 X 114127 0 27261 DANIEL CAMPBELL 50.00 X 113142 0 97950 3511679 0 2427607 21 0 1 0 EXIBILITY INC 3201 DANVILLE BLVD 295 ALAMO CA 94507 COMPUTER CONSULTING SERVICE 356753 ALTSHULER BERZON NUSSBAUM 177 POST STREET 300 SAN FRANCISCO CA 94108 LEGAL SERVICES 184696 JOHN DALRYMPLE 6528 TELEGRAPH AVE 102 OAKLAND CA 94609 CONSULTANT 151452 LINDQUIST LLP 5000 EXECUTIVE PARKWAY SUITE 400 SAN RAMON CA 94583 AUDIT AND ACCOUNTING SERVICES 118122 4 MEMBERSHIP DUES 900099 14219913 14219913 INITIATION, REINSTATEMENT, AND FI 900099 200297 200297 ORGANIZING SUBSIDY 900099 156052 156052 14576262 1163175 1163175 66867 0 66867 66867 66867 17582990 37094 16255332 0 1327658 37094 1364752 1364752 MISCELLANEOUS RECEIPTS 900099 273314 273314 GRIEVANCE SETTLMENT 900099 78000 78000 SALES OF JACKETS/T-SHIRTS/HATS 900099 23369 23369 374683 17545739 14950945 0 2594794 187920 4895881 2237763 675314 510633 398363 488734 135687 20798 212414 740741 488401 458639 593321 3119817 136080 150348 WAGE EQUALITY CONTR RE 3449362 REBATES 527695 DONATIONS & CONTRIBUTIO 525826 EVENTS 320854 100173 20374764 506816 1143275 179453 707526 296936 85156 5650332 1144200 300491 4506132 33070891 31000304 1136218 652424 35490805 38094817 32742 21994 418218 454773 450960 476767 X 35039845 37618050 35039845 37618050 35490805 38094817 X -2829025 5407230 X X 0 1 X 1 0 SMW 104 POLITICAL ACTION COMMITTEE 555 CAPITOL MALL SACRAMENTO CA 958144602 943369996 482296 SMW 104 DISTRICT 2 SMALL CONTRIBUTOR COMMITTEE 2610 CROW CANYON RD STE 30 SAN RAMON CA 94583 900048814 44696 ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: PART I-A, LINE 1: THE LOCAL SPONSORS TWO POLITICAL ACTION COMMITTEES TO SUPPORT OR OPPOSE STATE AND LOCAL POLITICAL CANDIDATES. THE POLITICAL ACTION COMMITTEES ARE FUNDED BY THE MEMBERS OF THE LOCAL. 152329 152329 609317 101044 508273 405147 284391 120756 651312 445709 205603 3832227 313056 3519171 4506132 EMPLOYEE DEFERRED COMPENSATION 454773 454773 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE LOCAL HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE LOCAL BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO DECEMBER 31, 2009. X 0 0 0 BRUCE WORD 183942 0 0 0 1489 0 93361 0 22444 0 301236 0 0 0 DOMINIC TORREANO 126167 0 0 0 772 0 69656 0 22444 0 219039 0 0 0 JOSEPH A MARACCINI 146848 0 0 0 5897 0 80944 0 22444 0 256133 0 0 0 BRETT RISLEY 117784 0 0 0 1792 0 84565 0 22444 0 226585 0 0 0 BRIAN MASTERS 134164 0 0 0 1189 0 68185 0 22444 0 225982 0 0 0 CARL SANCHEZ 134344 0 0 0 1920 0 68005 0 22444 0 226713 0 0 0 DAVID DIAS 139676 0 0 0 1391 0 62672 0 22444 0 226183 0 0 0 JEFF SALVOTTI 125974 0 0 0 3325 0 76375 0 22444 0 228118 0 0 0 KEVIN VAN BUSKIRK 124804 0 0 0 2307 0 77545 0 22444 0 227100 0 0 0 MARK VAN DEN HEUVEL 121294 0 0 0 5432 0 81055 0 22444 0 230225 0 0 0 PAUL G ARSENAULT 140014 0 0 0 4916 0 62335 0 22444 0 229709 0 0 0 RICHARD KOENIG JR 125974 0 0 0 1678 0 76375 0 22444 0 226471 0 0 0 RICHARD WERNER 138185 0 0 0 928 0 87404 0 22444 0 248961 0 0 0 ROBERT STOKER 117784 0 0 0 1435 0 84565 0 22444 0 226228 0 0 0 VICTOR E TORREANO 121294 0 0 0 893 0 81055 0 22444 0 225686 0 0 0 WILBERT SOLIS 127144 0 0 0 1073 0 75205 0 22444 0 225866 0 0 0 ROBERT W HANSEN 140014 0 0 0 74 0 62335 0 22444 0 224867 0 0 0 GARY CORTES 115482 0 0 0 90 0 73166 0 22444 0 211182 0 0 0 ROGER MASON 114897 0 0 0 0 0 73751 0 22444 0 211092 0 0 0 DANIEL CAMPBELL 113142 0 0 0 0 0 75506 0 22444 0 211092 0 0 0 COURTNEY WORD DAUGHTER OF AN OFFICER OF SMW LOCAL 104 71400 COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 2 VICTOR TORREANO FAMILY RELATIONSHIP DOMINIC TORREANO FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 6 ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. LIMITED MEMBERS WHO ARE RETIREES ARE MEMBERS OF THE LOCAL BUT HAVE ELECTED TO HAVE A LIMITED STATUS AND ARE NOT ELIGIBLE TO VOTE. OWNER MEMBERS ARE THOSE INDIVIDUALS WHO ARE OWNERS OF A BUSINESS AND ARE NOT ELIGIBLE TO VOTE. WITHDRAWAL CARD MEMBERS ARE THOSE MEMBERS NOT WORKING IN THE INDUSTRY AND ARE NOT ELIGIBLE TO VOTE. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS AN EXECUTIVE BOARD. ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS ELECT MEMBERS OF THE EXECUTIVE BOARD. IN ORDER TO BE ELIGIBLE TO VOTE, THE MEMBER MUST BE IN GOOD STANDING WITH THE LOCAL AND MUST BE AN ACTIVE OR RETIRED SHEET METAL WORKER. FORM 990, PART VI, SECTION A, LINE 7B ALL ITEMS APPROVED BY THE EXECUTIVE BOARD MUST ALSO BE APPROVED BY THE MEMBERSHIP DURING THE MONTHLY MEMBERSHIP MEETINGS. ACTIVE AND RETIRED SHEET METAL WORKER MEMBERS MUST BE IN GOOD STANDING WITH THE LOCAL IN ORDER TO APPROVE SUCH ITEMS. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11 THE EXECUTIVE BOARD MEMBERS REVIEW THE FORM 990 PRIOR TO FILING THE FORM, WHICH IS MADE AVAILABLE DURING THE MONTHLY MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL OFFICERS AND BOARD MEMBERS OF THE UNION AS WELL AS ALL EMPLOYEES WHO EXERCISE AUTHORITY OVER THE AFFAIRS OF THE UNION. AT LEAST ANNUALLY, OFFICERS AND BOARD MEMBERS MUST DISCLOSE IN WRITING ANY RELATIONSHIPS OR INTERESTS THAT COULD GIVE RISE TO A CONFLICT. SHOULD A CONFLICT OF INTEREST EXIST, SUCH MATTER IS REVIEWED AND DELIBERATED BY THE GOVERNING BOARD (WITHOUT THE INPUT OR PARTICIPATION OF THE CONFLICTED INDIVIDUAL). FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE BOARD AND MEMBERSHIP REVIEWS AND APPROVES COMPENSATION FOR ALL FULL-TIME OFFICERS BASED ON AN APPROVED % OF THE INDUSTRY WAGE AND FRINGE SCHEDULES. THE WAGE AND FRINGE SCHEDULES EFFECTIVE JULY 1, 2012, WERE APPROVED BY THE MEMBERSHIP DURING THE MEETING. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE TO THE ORGANIZATION'S MEMBERS. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: TRANSFER OF ASSETS FROM MERGER 5,407,230. FORM 990, PART XII, LINE 1: THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING TO PREPARE THE FORM 990. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN EXECUTIVE BOARD THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. FORM 990, PART XI, LINE 9: CHANGES IN NET ASSETS: 5,407,230 EFFECTIVE MAY 1, 2012, SHEET METAL WORKERS' INTERNATIONAL LOCAL UNION 162 (EIN 94-0859410) MERGED WITH THE FILING ORGANIZATION. THE FINAL FORM 990 OF LOCAL 162 INCLUDED A TRANSFER OUT DUE TO MERGER OF $5,705,609. A RECONCILIATION OF THE AMOUNT TRANSFERRED AND THE AMOUNT RECEIVED IS AS FOLLOWS: $5,705,609-TRANSFER OUT PER LOCAL 162 FINAL FORM 990 (298,379)* 5,407,230-TRANSER DUE TO MERGER *THE INVESTMENTS HELD BY LOCAL 162 WERE CARRIED AT FAIR VALUE. HOWEVER, LOCAL 104 CARRIES ITS INVESTMENTS AT COST. THE AMOUNT OF $(298,379) REPRESENTS THE DIFFERENCE BETWEEN THE FAIR VALUE OF THE ASSETS TRANSFERRED COMPARED TO THE COST BASIS. SMW 104 POLITICAL ACTION COMMITTEE 555 CAPITOL MALL SACRAMENTO CA 958144602 943369996 TO SUPPORT OR OPPOSE STATE AND LOCAL CANDIDATES. CA 527 N/A SMW LOCAL 104 0 SMW 104 DISTRICT 2 SMALL CONTRIBUTOR COMMITTEE 2610 CROW CANYON ROAD SAN RAMON CA 94583 900048814 TO SUPPORT OR OPPOSE STATE AND LOCAL CANDIDATES. CA 527 N/A SMW LOCAL 104 0 SHEET METAL WORKERS LOCAL 104 HEALTH CARE PLAN 2610 CROW CANYON ROAD SAN RAMON CA 94583 942541328 TO PROVIDE HEALTH BENEFITS & SUPP UNEMPLOYMENT BENEFITS TO PARTICIPANTS CA 501(C)(9) N/A N/A 0 NORTHERN CALIFORNIA SHEET METAL WORKERS HEALTH CARE PLAN PO BOX 1677 SAN RAMON CA 94583 776113549 TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS CA 501(C)(9) N/A N/A 0 OFFICE EMPLOYEES INSURANCE TRUST FUND OF CALIFORNIA 1640 SOUTH LOOP ROAD ALAMEDA CA 94502 946102898 TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS CA 501(C)(9) N/A N/A 0 OFFICE AND PROFESSIONAL EMPLOYEES WELFARE FUND 4160 DUBLIN BLVD STE 400 DUBLIN CA 94568 237120690 TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS CA 501(C)(9) N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0