INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION (EIN 44-0429770)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-07-27
IRS object ID: 201122089349300222
Schema version: 2010v3.2
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
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-07-27T11:20:33-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NOVAK BIRKS PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4600 MADISON STE 120	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64112	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	440429770	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SHEET METAL WORKERS' LOCAL NO 2	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	SHEE	NameControl
Phone	8162548021	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 300378	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64130	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ROBERT A ESLINGER	Name
Title	FINANCIAL SECRETARY/TREASURER	Title
Phone	8162548021	Phone
Date Signed	2011-07-11	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CYNDI O'BRIEN	Name
Phone	8169316111	Phone
Date Prepared	2011-07-27	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	4389639	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	SHEETMETAL2.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	LABOR UNION TO ACHIEVE BETTER WORKING CONDITIONS AND COMPENSATION FOR MEMBERS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	64	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	4203935	ContributionsGrantsPriorYear
Contributions Grants Current Year	4236360	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	56994	ProgramServiceRevenuePriorYear
Program Service Revenue CY	58052	ProgramServiceRevenueCY
Investment Income Prior Year	80749	InvestmentIncomePriorYear
Investment Income Current Year	88910	InvestmentIncomeCurrentYear
Other Revenue Prior Year	19085	OtherRevenuePriorYear
Other Revenue Current Year	3004	OtherRevenueCurrentYear
Total Revenue Prior Year	4360763	TotalRevenuePriorYear
Total Revenue Current Year	4386326	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	61401	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	94198	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1580478	SalariesEtcPriorYear
Salaries Etc Current Year	1702969	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2066329	OtherExpensePriorYear
Other Expenses Current Year	2808692	OtherExpensesCurrentYear
Total Expenses Prior Year	3708208	TotalExpensesPriorYear
Total Expenses Current Year	4605859	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	652555	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-219533	RevenuesLessExpensesCY
Total Assets BOY	5183168	TotalAssetsBOY
Total Assets EOY	4933413	TotalAssetsEOY
Total Liabilities BOY	48126	TotalLiabilitiesBOY
Total Liabilities EOY	12543	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5135042	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4920870	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	LABOR UNION TO ACHIEVE BETTER WORKING CONDITIONS AND COMPENSATION FOR MEMBERS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	59776	Expense
Description	TO ACHIEVE BETTER WORKING CONDITIONS AND COMPENSATION FOR MEMBERS.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	4546083	Expense
Description	TO ACHIEVE BETTER WORKING CONDITIONS AND COMPENSATION FOR MEMBERS.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	4546083	TotalOfOtherProgramServiceExp
Total Program Service Expense	4605859	TotalProgramServiceExpense
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	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	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	false	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
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	10	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	64	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
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	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
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	SHEET METAL WORKERS' LOCAL NO 2	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	8162548021	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2902 BLUE RIDGE BLVD	AddressLine1
Address Line2	PO BOX 300378	AddressLine2
City	KANSAS CITY	City
State	MO	State
ZIP Code	64130	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (20 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
DANIEL LOFTIS
EXEC BOARD	6.00	X	1740	0	0
BOBBY CANTRELL
EXEC BOARD	6.00	X	1327	0	0
JOHN SCARLETT
EXEC BOARD	6.00	X	1327	0	0
ADAM HANSEN
EXEC BOARD	6.00	X	1274	0	0
DAVID HADDIX
EXEC BOARD	6.00	X	1221	0	0
CHARLES COATS
EXEC BOARD	6.00	X	1168	0	0
DARYL OBERHOLTZ
TRUSTEE	6.00	X	955	0	0
RICK BELEW
TRUSTEE	6.00	X	637	0	0
JASON FERGUSON
TRUSTEE	6.00	X	584	0	0
DONALD FANNIN
EXEC BOARD	6.00	X	307	0	0
TONY KEITHLEY
PRESIDENT	6.00		2389	97318	0	X
DAVID WRIGHT
RECORDING SE	6.00		2696	0	0	X
WILLIAM LEWIS
VICE PRESIDE	6.00		1858	0	0	X
MICHAEL DANIELS
CONDUCTOR	6.00		584	0	0	X
SCOTT MOORE
WARDEN	6.00		212	0	0	X
JAMES HUFFMAN
BUSINESS MAN	44.00		116470	0	0		X
GREGORY CHASTAIN
BUSINESS REP	44.00		104140	0	0		X
ROBERT ESLINGER
FINANCIAL SE	44.00		104140	0	0		X
JAMES FLACH
BUSINESS REP	44.00		104140	0	0		X
ALLEN JAY LIND
BUSINESS REP	44.00		104140	0	0		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	551309	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	97318	TotalReportableCompFrmRltdOrgs
Number Individuals GT100 K	6	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	4089069	MembershipDues
Related Organizations	147291	RelatedOrganizations
Total Contributions	4236360	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEMBER ASSESSMENTS	26778	26778
INITIATION FEES	17581	17581
REINSTATEMENT FEES	12497	12497
WITHDRAWAL AND TRANFERS CARD	1196	1196

Field	Value	IRS element (for citing)
Total Program Service Revenue	58052	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	80668	TotalRevenueColumn
Exclusion	$80,668	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	11555	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	3313	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	8242	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	8242	TotalRevenueColumn
Related Or Exempt Function Income	8242	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	REFUNDS/REIMBURSEMENTS	Description
Total Revenue Column	3004	TotalRevenueColumn
Related Or Exempt Function Income	3004	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	3004	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4386326	TotalRevenueColumn
Related Or Exempt Function Income	69298	RelatedOrExemptFunctionIncome
Exclusion	$80,668	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	94198	Total
Program Services	94198	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1082335	Total
Program Services	1082335	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	378089	Total
Program Services	378089	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	156211	Total
Program Services	156211	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	86334	Total
Program Services	86334	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	100859	Total
Program Services	100859	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	119348	Total
Program Services	119348	ProgramServices

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	4063	Total
Program Services	4063	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	53	Total
Program Services	53	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	116962	Total
Program Services	116962	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	140372	Total
Program Services	140372	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	110674	Total
Program Services	110674	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	23548	Total
Program Services	23548	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	601374	Total
Program Services	601374	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	59776	Total
Program Services	59776	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	14206	Total
Program Services	14206	ProgramServices

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
CONTRACT LABOR SUPPORT	1230326	1230326
EDUCATIONAL	80455	80455
PUBLIC RELATIONS	56146	56146
TRANSFER TO SMW BLDG FUND	45482	45482
TELEPHONE	30113	30113

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	74935	Total
Program Services	74935	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4605859	Total
Program Services	4605859	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	700	BOY
EOY	700	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3625647	BOY
EOY	3570952	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	598117	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	316195	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	280601	BOY
EOY	281922	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1184045	BOY
EOY	989798	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	58237	BOY
EOY	58237	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	33938	BOY
EOY	31804	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	5183168	BOY
EOY	4933413	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	48126	BOY
EOY	12543	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	48126	BOY
EOY	12543	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5135042	BOY
EOY	4920870	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5135042	BOY
EOY	4920870	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5183168	BOY
EOY	4933413	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-219533	ReconcilationRevenueExpenses
Reconcilation Other Changes	5361	ReconcilationOtherChanges
Method Of Accounting Other	X	MethodOfAccountingOther
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	168300	InvestmentCostOrOtherBasis
Depreciation	316195	Depreciation
Book Value	-147895	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	429817	InvestmentCostOrOtherBasis
Book Value	429817	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	281922	TotalOfBookValueLandBuildings
Total Revenue	4386326	TotalRevenue
Total Expenses	4605859	TotalExpenses
Excess Or Deficit For Year	-219533	ExcessOrDeficitForYear
Net Unrealized GL On Investments	5361	NetUnrealizedGLOnInvestments
Total Adjustments	5361	TotalAdjustments
Excess Or Deficit Per FS	-214172	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	4391687	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	5361	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	5361	RevenueNotRptdF990
Revenue Subtotal	4386326	RevenueSubtotal
Total Revenue Per Form990	4386326	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4605859	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	4605859	ExpensesSubtotal
Total Expenses Per Form990	4605859	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACHIEVEMENTS DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	TO ACHIEVE BETTER WORKING CONDITIONS AND COMPENSATION FOR MEMBERS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE MEMBERS OF THE LOCAL UNION FOR A TERM OF THREE YEARS.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	DECISIONS OF THE GOVERNING BODY ARE APPROVED BY THE MEMBERS OF THE LOCAL UNION AT THEIR MONTHLY MEETINGS.
POLICIES AND PROCEDURES GOVERNING CHAPTERS	FORM 990, PAGE 6, PART VI, LINE 10B	THE LOCAL UNION FOLLOWS THE POLICIES AND PROCEDURES OUTLINED IN THE CONSTITUTION OF THE SHEET METAL WORKERS' INTERNATIONAL ASSOCIATION AND THE BY-LAWS OF THE SHEET METAL WORKERS' INTERNATIONAL ASSOCIATION LOCAL UNION NO. 2.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	ORININAL RETURN IS REVIEWED PRIOR TO BEING SIGNED BY ROBERT ESLINGER, FINANCIAL SECRETARY AND TREASURER.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE COMPENSATION LEVELS OF ALL OFFICERS ARE AS OUTLINED IN THE BY-LAWS OF THE LOCAL UNION.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	ALL COMPENSATION LEVELS OF OTHER OFFICERS ARE ALSO OUTLINED IN LOCAL'S BY-LAWS. THE LOCAL'S OFFICE STAFF COMPENSATION LEVELS ARE APPROVED BY THE LOCAL'S OFFICERS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	REQUESTS FOR A COPY OF THE FORM 1024, "APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(C)", ARE REFERRED TO THE NATIONAL HEADQUARTERS OF THE UNION WHERE IT IS MAINTAINED.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (5 entries)

Business Name Line2NameOfDisregardedEntity/BusinessNameLine2	Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg
THE APPRENTICE AND JOURNEYMEN
TRAINING FUND OF SHEET METAL WORKER	9703 E 53RD ST	RAYTOWN	MO	64133	431043501	TRAINING	MO	501	N/A	false
SMACNA
	1100 MAIN ST STE 2323	KANSAS CITY	MO	64105	440579756	PROMOTION	MO	501	N/A	false
MO-KAN SHEET METAL WORKERS WELFARE
	2902 BLUE RIDGE BLVD	KANSAS CITY	MO	64129	440567087	INSURANCE	MO	501	N/A	false
SMW BUILDING FUND
	2902 BLUE RIDGE BLVD	KANSAS CITY	MO	64129	431223980	BUILDING	MO	501	N/A	false
SHEET METAL WORKERS' INTERNATIONAL
ASSOCIATION	1750 NEW YORK AVENUE NW - 6TH FLR	WASHINGTON	DC	20006	521557564	INTL ASSOC	DC	501	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
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	true	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	true	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	true	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
SMW BUILDING FUND
J	102964	CASH PAID
SMWIA
P	102290	CASH RECEIVED