2023-11-03T16:02:34-05:00 2022-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CENTER STE 700 WESTCHESTER IL 60154 990 2022-01-01 430900934 SMART LOCAL UNION NO 36 VACATION FUND INTE 3146528175 2319 CHOUTEAU 300 SAINT LOUIS MO 63103 RAY REASONS TRUSTEE 3146528175 2023-11-03 1 RAY REASONS 999009999 0 CHRISTOPHER FRANZ P01456588 3123680500 2023-11-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RAY REASONS 2319 CHOUTEAU 300 SAINT LOUIS MO 63103 5107860 0 X WWW.SMW36BENEFITS.ORG X 1967 MO VACATION SAVINGS FUND 6 3 0 0 0 0 0 0 8018818 5092101 6454 6770 7276 8989 8032548 5107860 0 0 7414116 9064360 51593 58411 0 0 0 36354 44205 7502063 9166976 530485 -4059116 4286311 243954 4092 20851 4282219 223103 VACATION SAVINGS PLAN 0 0 TO PROVIDE VACATION SAVINGS BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE PLAN DOCUMENT. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 1 1 0 0 X JUDITH MITCHELL 3146528175 2319 CHOUTEAU AVE SUITE 300 SAINT LOUIS MO 63103 RAY REASONS CO-CHAIRMAN, TRUSTEE 0.20 60.00 X X 0 154362 76681 NEAL KRODINGER TRUSTEE 0.20 X 0 0 0 KEVIN SUITER CO-CHAIRMAN, TRUSTEE 0.20 X X 0 0 0 WILLIAM J MEEH TRUSTEE 0.20 X 0 0 0 JEREMY SNYDER TRUSTEE 0.20 50.00 X 0 128262 72253 DAN SUTTER TRUSTEE 0.20 50.00 X 0 125865 71935 JUDITH MITCHELL ADMINISTRATIVE MANAGER 2.75 52.25 X 0 132117 44309 CATHERINE DOBRYNSKI CONTROLLER 5.50 49.50 X 0 121841 44309 0 662447 309487 0 0 1 0 0 PARTICIPANT CONTRIBUTI 900099 5048314 5048314 ADMINISTRATIVE FEES 900099 43787 43787 5092101 6770 6770 LIQUIDATED DAMAGES 900099 8989 8989 8989 5107860 5092101 0 15759 9064360 8734 28600 9962 8321 2794 2805 14843 3847 4859 6078 1254 7863 MISCELLANEOUS 2656 9166976 16 3456252 243954 830043 5504 5504 0 0 4286311 243954 262 285 3830 20566 4092 20851 X 0 0 0 0 4282219 223103 4282219 223103 4286311 243954 -4059116 0 X 0 1 X 1 0 5504 5504 0 0 DUE TO RELATED ORGANIZATIONS 20566 20566 X 5107860 0 5107860 0 5107860 9166976 0 9166976 0 9166976 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X X 0 0 0 RAY REASONS CO-CHAIRMAN, TRUSTEE 0 150578 0 0 0 3784 0 51179 0 25502 0 231043 0 0 JEREMY SNYDER TRUSTEE 0 124911 0 0 0 3351 0 46751 0 25502 0 200515 0 0 DAN SUTTER TRUSTEE 0 123289 0 0 0 2576 0 46433 0 25502 0 197800 0 0 JUDITH MITCHELL ADMINISTRATIVE MANAGER 0 132117 0 0 0 0 0 24274 0 20035 0 176426 0 0 CATHERINE DOBRYNSKI CONTROLLER 0 121841 0 0 0 0 0 24274 0 20035 0 166150 0 0 FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES EXIST WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO MANAGEMENT FOR REVIEW AND APPROVAL PRIOR TO FILING. THE DRAFT FORM 990 IS ALSO PROVIDED ELECTRONICALLY TO THE ENTIRE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING. IT IS THEN PRESENTED TO THE BOARD AT THE BOARD MEETING SUBSEQUENT TO THE FILING. FORM 990, PART VI, SECTION B, LINE 15A PREVIOUSLY, THE ADMINISTRATIVE MANAGER AND OTHER MEMBERS OF MANAGEMENT HAVE ENTERED INTO EMPLOYMENT AGREEMENTS WITH THE SMART 36 PENSION FUND. THESE AGREEMENTS HAVE EXTENDED INTO THE CURRENT FILING PERIOD. THE COMPENSATION LEVELS APPROVED BY THE BOARD OF TRUSTEES WERE BASED, IN PART, ON CONTEMPORANEOUS REVIEW OF COMPARABLE DATA OF LIKE-SIZE FUNDS WITHIN THE GEOGRAPHIC AREA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII; PART IX, LINES 5,7,8,9,10 THE FUND SHARES EMPLOYEES OF THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS (SMART) LOCAL 36 PENSION FUND (SMART 36 PENSION FUND), A RELATED ENTITY. SMART 36 PENSION FUND COMPENSATES THESE EMPLOYEES AND ACTS AS THE COMMON PAYMASTER. THIS PLAN DOES NOT DIRECTLY COMPENSATE ANY EMPLOYEES. INSTEAD, THIS PLAN REIMBURSES THE SMART 36 PENSION FUND FOR SHARED ADMINISTRATIVE EXPENSES, WHICH ARE DETERMINED USING A COST ALLOCATION STUDY APPROVED BY THE TRUSTEES. AMOUNTS REPORTED ON PART IX OF THIS FORM REPRESENT THE AMOUNTS PAID BY THIS PLAN DURING THE FILING PERIOD. SMART LOCAL 36 PENSION FUND 2319 CHOUTEAU AVE STE 300 ST LOUIS MO 63103 430727853 PROVIDE PENSION BENEFITS TO ELIGIBLE PARTICIPANTS MO 401(A) N/A N/A 0 SMART LOCAL 36 WELFARE FUND 2319 CHOUTEAU AVE STE 300 ST LOUIS MO 63103 430681778 PROVIDE MEDICAL AND LIFE INSURANCE TO ELIGIBLE PARTICIPANTS MO 501(C)9 N/A N/A 0 SMART LOCAL 36 401(K) PLAN 2319 CHOUTEAU AVE STE 300 ST LOUIS MO 63103 431758027 PROVIDE RETIREMENT BENFITS FOR ELIGIBLE PARTICIPANTS MO 401(A) N/A N/A 0 ST LOUIS SHEET METAL JOINT APPRENTICESHIP FUND 2319 CHOUTEAU AVE STE 300 ST LOUIS MO 63103 431077850 TRAIN AND EDUCATE APPRENTICES AS SHEET METAL WORKERS MO 501(C)5 N/A N/A 0 SHEET METAL WORKERS INTERNATIONAL ASSOCIATION LOCAL NO 36 2319 CHOUTEAU AVE STE 100 ST LOUIS MO 63103 430337347 LABOR UNION - SPONSORING ORGANIZATION MO 501(C)5 N/A N/A 0 SMACNA - ST LOUIS CHAPTER 12977 NORTH FORTY DRIVE STE 108 ST LOUIS MO 63141 431116997 CONTRACTOR ASSOCIATION MO 501(C)6 N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1