2023-11-15T16:04:50-06:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 464039786 INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS INTE 2027835880 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 JOSEPH POWELL GENERAL SECRETARY-TREASURER 2027835880 2023-11-15 1 JOSEPH POWELL 999009999 1 ERIN CRANMER P01712644 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOSEPH SELLERS JR 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 102533510 0 X WWW.SMART-UNION.ORG X 2012 DC THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS (SMART) IS A BROAD BASED UNION WHICH CONSISTS OF DULY CHARTERED LOCAL UNIONS, STATE, PROVINCIAL AND DISTRICT COUNCILS. THE UNION REPRESENTS WORKERS IN BUILDING TRADES, RAILROAD, PRODUCTION, BUS AND MASS TRANSIT AND SHIPYARD INDUSTRIES OF THE UNITED STATES AND CANADA. THE PURPOSE OF THE ORGANIZATION IS TO ENSURE A COOPERATIVE EFFORT DIRECTED TO FULLY DEVELOP AND DEMONSTRATE THE POSSIBILITIES OF OUR TRADES IN VARIOUS FIELDS OF INDUSTRY AND TO PROTECT WORKERS RIGHTS AS MEMBERS. 31 0 808 0 0 0 194227 13700 82537490 79122833 82913569 4986503 252300 333305 165897586 84456341 709050 1110413 1000000 1000000 32539624 37551123 0 0 0 29424603 31603615 63673277 71265151 102224309 13191190 341534153 338446824 59130597 50686657 282403556 287760167 TO ENSURE A COOPERATIVE EFFORT DIRECTED TO FULLY DEVELOP AND DEMONSTRATE THE POSSIBILITIES OF WORKERS IN BUILDING TRADES, RAILROAD, PRODUCTION, BUS AND MASS TRANSIT AND SHIPYARD INDUSTRIES OF THE UNITED STATES AND CANADA AND TO PROTECT WORKERS' RIGHTS AS MEMBERS. 0 0 THE ORGANIZATION REPRESENTED ITS MEMBERS IN CONTRACT NEGOTIATIONS TO ACHIEVE A HIGHER STANDARD OF LIVING. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 121 0 1 808 1 1 1 1 CA 0 0 1 1 0 0 0 X 31 0 0 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 0 1 1 1 0 X WARREN MAY 2027835880 1750 NEW YORK AVENUE NW 6TH FLOOR WASHINGTON DC 20006 JOSEPH SELLERS JR GENERAL PRESIDENT 40.00 X X 487128 0 74084 JOSEPH POWELL GENERAL SECRETARY-TREASURER 40.00 X X 429522 0 73183 DEREK EVANS 1ST GENERAL VICE PRESIDENT 4.00 X X 62102 0 5568 ARTHUR TOLENTINO 2ND GENERAL VICE PRESIDENT 4.00 X X 58564 0 29476 GARY MASINO 3RD GENERAL VICE PRESIDENT 4.00 X X 58565 0 29476 RICHARD H WERNER 4TH GENERAL VICE PRESIDENT 4.00 X X 58895 0 29476 CHRISTOPHER L GRIFFEY 5TH GENERAL VICE PRESIDENT 4.00 X X 58565 0 29476 LUTHER MEDINA 6TH GENERAL VICE PRESIDENT 4.00 X X 33309 0 17205 TIM CARTER 6TH GENERAL VICE PRESIDENT 4.00 X X 59814 0 29499 SCOTT PARKS 7TH GENERAL VICE PRESIDENT 4.00 X X 32559 0 19641 BILLY KENYON 7TH GENERAL VICE PRESIDENT 4.00 X X 55814 0 29494 MICHAEL MOONEY 8TH GENERAL VICE PRESIDENT 4.00 X X 32558 0 19641 JAMEAL WALL 8TH GENERAL VICE PRESIDENT 4.00 X X 62465 0 5568 JOHN DANIEL 9TH GENERAL VICE PRESIDENT 4.00 X X 26006 0 12294 ROBERT BUTLER 10TH GENERAL VICE PRESIDENT 4.00 X X 4651 0 2459 TIMOTHY MILLER 11TH GENERAL VICE PRESIDENT 4.00 X X 4651 0 2459 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 364256 0 65285 CHADRICK J ADAMS VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 218597 0 59169 ALVY HUGHES VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 238607 0 41960 BRENT LEONARD VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 238607 0 41960 JOE M LOPEZ VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 238607 0 41960 JAMIE C MODESITT VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 238607 0 41960 CALVIN STUDIVANT VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 238607 0 41960 JOHN D WHITAKER III VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 238607 0 41960 DAVID B WIER JR VICE PRESIDENT - TRANSPORTATION DIVISION 40.00 X X 238607 0 62766 GREGORY K HYNES NATIONAL LEGISLATIVE DIRECTOR - TD 40.00 X X 238607 0 41960 CHARLES J CASSITY ALTERNATE NATIONAL LEGISLATIVE DIRECTOR - TD 40.00 X X 224124 0 39583 MICHAEL COLEMAN ASSISTANT TO THE GP 40.00 X 267766 0 46229 DONNA SILVERMAN ASSISTANT TO THE GP 40.00 X 267766 0 46229 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 40.00 X 255131 0 45850 CHRIS PASWISTY DIRECTOR OF CANADIAN AFFAIRS 40.00 X 268641 0 5568 JAMES WHITE DIRECTOR OF STRATEGIC CAMPAIGNS 40.00 X 246761 0 45599 DARRELL ROBERTS DIRECTOR OF ORGANIZING 40.00 X 255128 0 45850 DAVID GOODSPEED DIRECTOR OF PRODUCTION 40.00 X 255128 0 45850 THOMAS FISCHBACH DIRECTOR OF JURISDICTION 40.00 X 247124 0 45610 LOUISE MEDINA DIRECTOR OF SPECIAL PROJECTS 40.00 X 157187 0 30211 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 289267 0 40497 JOHN M ELLIS GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 244583 0 34242 RICHARD J PAULI GENERAL CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 237215 0 37349 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPORTATION DIVISION 40.00 X 234930 0 32890 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIVISION 40.00 X 223088 0 65071 7690716 0 1496567 87 0 1 0 ROBERT HALF TECHNOLOGY 12400 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 EMPLOYMENT AGENCY 308697 PWA GREAT NORTHERN CORPORATE CENTER PO BOX 6076 HERMITAGE PA 16148 LANDLORD - RENT 281571 MAXIMUM TECHNOLOGIES 38 FIDDLERS GLAN CASTLETON VA 22716 IT SUPPORT 245080 MCCRACKEN STEMERMAN AND HOLSBERRY LLP 595 MARKET STREET SAN FRANCISCO CA 94105 LEGAL 135810 KAR10 ARCHITECTURE 1750 NEW YORK AVENUE WASHINGTON DC 20006 ARCHITECT 121406 6 13700 13700 MEMBERSHIP DUES 900099 73686690 73686690 SALES OF SUPPLIES 900099 5436143 5436143 79122833 5725480 5725480 17338192 18077169 -738977 -738977 -738977 REIMBURSEMENTS 900099 333305 333305 333305 84456341 79456138 0 4986503 1004000 106413 1000000 4914421 15657930 5046271 8853275 3079226 645647 210763 31087 3172447 1422179 1014661 145205 732614 4529105 2386662 2112067 207989 544783 ORGANIZING 8175296 MEMBERS JOURNAL 666341 ASSISTANCE TO LOCALS 375000 5231769 71265151 53895313 59874423 4662288 6256801 3625392 3854480 26265 7199 216335 217030 764211 688472 5836023 2554775 610897 3281248 261010038 225425939 14085461 14910848 2637953 23930384 341534153 338446824 1663757 2779239 1410290 1617309 56056550 46290109 59130597 50686657 X 281477899 286927131 925657 833036 282403556 287760167 341534153 338446824 X 13191190 -37703114 29868535 X X 0 1 X 1 0 1004000 1004000 0 UTU PAC 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 440705333 346701463 967590 SHEET METAL AIR RAIL AND TRANS UNION POLITICAL ACTION LEAGUE 1750 NEW YORK AVENUE 600 WASHINGTON DC 20006 522256216 1004000 1 1 0 PART I-C, LINE 2 CONTRIBUTIONS TO THE SHEET METAL AIR RAIL AND TRANS. UNION POLITICAL ACTION LEAGUE REPRESENT DUES MONEY RECEIVED AND TRANSFERED PROMPTLY BY THE FILING ORGANIZATION DIRECTLY TO A SEPARATE SEGREGATED FUND. IN ACCORDANCE WITH IRS TREASURY REGULATION 1.527-6(C), THIS DOES NOT CONSTITUTE AN EXPENDITURE FOR AN EXEMPT FUNCTION. PART I-C, LINE 5 CONTRIBUTIONS TO THE UTU PAC REPRESENT VOLUNTARY MEMBER CONTRIBUTIONS RECEIVED AND TRANSFERED PROMPTLY BY THE FILING ORGANIZATION DIRECTLY TO A SEPARATE SEGREGATED FUND. IN ACCORDANCE WITH IRS TREASURY REGULATION 1.527-6(C), THIS DOES NOT CONSTITUTE AN EXPENDITURE FOR AN EXEMPT FUNCTION. 2215127 1062147 1152980 3620896 1492628 2128268 3281248 CASH SURRENDER VALUE OF INSURANCE 1792765 DUE FROM AFFILIATED ENTITIES 4246657 POST RETIREMENT HEALTH CARE ASSET 5315421 PENSION BENEFIT ASSET 9564373 RIGHT OF USE ASSET - OPERATING LEASE 3011168 23930384 DUE TO AFFILIATES 631066 DEFERRED REVENUE HELD FOR AFFILIATES 6897966 AMOUNTS HELD FOR GENERAL COMMITTEES 11943970 AMOUNTS HELD FOR LEGISLATIVE BOARDS 4442651 ACCRUED POST RETIREMENT HEALTH CARE BENEFITS (TRANSPORTATION DIVISION) 18545315 AMOUNTS HELD FOR LOCALS 668627 OPERATING LEASE LIABILITY 3160514 46290109 X PART X, LINE 2: SMART ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. SMART PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2022, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH SMART FILES RETURNS. NORTH AMERICA 1 8 PROGRAM SERVICES UNION BUSINESS 1770593 1 8 0 0 1 8 1770593 0 1770593 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 0 SHEET METAL POLITICAL EDUCATION LEAGUE 1750 NEW YORK AVENUE 600 WASHINGTON DC 20006 522256216 527 1004000 0 PROGRAM SUPPORT 0 1 DISASTER RELIEF CONTRIBUTIONS 106413 CASH X X X X 1 1 X 0 0 0 JOSEPH SELLERS JR GENERAL PRESIDENT 384013 0 0 0 103115 0 24212 0 24936 24936 536276 24936 0 0 JOSEPH POWELL GENERAL SECRETARY-TREASURER 326407 0 0 0 103115 0 23311 0 24936 24936 477769 24936 0 0 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION DIVISION 364256 0 0 0 0 0 50996 0 14289 0 429541 0 0 0 ANTHONY SIMON GENERAL CHAIRPERSON - TRANSPORTATION 289267 0 0 0 0 0 40497 0 0 0 329764 0 0 0 MICHAEL COLEMAN ASSISTANT TO THE GP 222726 0 0 0 45040 0 21293 0 24936 0 313995 0 0 0 DONNA SILVERMAN ASSISTANT TO THE GP 222726 0 0 0 45040 0 21293 0 24936 0 313995 0 0 0 DAVID B WIER JR VICE PRESIDENT - TRANSPORTATION DIVI 238607 0 0 0 0 0 33405 0 29361 0 301373 0 0 0 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 210091 0 0 0 45040 0 20914 0 24936 0 300981 0 0 0 DARRELL ROBERTS DIRECTOR OF ORGANIZING 210088 0 0 0 45040 0 20914 0 24936 0 300978 0 0 0 DAVID GOODSPEED DIRECTOR OF PRODUCTION 210088 0 0 0 45040 0 20914 0 24936 0 300978 0 0 0 THOMAS FISCHBACH DIRECTOR OF JURISDICTION 202084 0 0 0 45040 0 20674 0 24936 0 292734 0 0 0 JAMES WHITE DIRECTOR OF STRATEGIC CAMPAIGNS 201721 0 0 0 45040 0 20663 0 24936 0 292360 0 0 0 KEVIN C BRODAR GENERAL COUNSEL - TRANSPORTATION DIV 223088 0 0 0 0 0 31232 0 33839 0 288159 0 0 0 ALVY HUGHES VICE PRESIDENT - TRANSPORTATION DIVI 238607 0 0 0 0 0 33405 0 8555 0 280567 0 0 0 BRENT LEONARD VICE PRESIDENT - TRANSPORTATION DIVI 238607 0 0 0 0 0 33405 0 8555 0 280567 0 0 0 JOE M LOPEZ VICE PRESIDENT - TRANSPORTATION DIVI 238607 0 0 0 0 0 33405 0 8555 0 280567 0 0 0 JAMIE C MODESITT VICE PRESIDENT - TRANSPORTATION DIVI 238607 0 0 0 0 0 33405 0 8555 0 280567 0 0 0 CALVIN STUDIVANT VICE PRESIDENT - TRANSPORTATION DIVI 238607 0 0 0 0 0 33405 0 8555 0 280567 0 0 0 JOHN D WHITAKER III VICE PRESIDENT - TRANSPORTATION DIVI 238607 0 0 0 0 0 33405 0 8555 0 280567 0 0 0 GREGORY K HYNES NATIONAL LEGISLATIVE DIRECTOR - TD 238607 0 0 0 0 0 33405 0 8555 0 280567 0 0 0 JOHN M ELLIS GENERAL CHAIRPERSON - TRANSPORTATION 244583 0 0 0 0 0 34242 0 0 0 278825 0 0 0 CHADRICK J ADAMS VICE PRESIDENT - TRANSPORTATION DIVI 218597 0 0 0 0 0 30604 0 28565 0 277766 0 0 0 RICHARD J PAULI GENERAL CHAIRPERSON - TRANSPORTATION 237215 0 0 0 0 0 33210 0 4139 0 274564 0 0 0 CHRIS PASWISTY DIRECTOR OF CANADIAN AFFAIRS 223601 0 0 0 45040 0 0 0 5568 0 274209 0 0 0 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPORTATION DI 234930 0 0 0 0 0 32890 0 0 0 267820 0 0 0 CHARLES J CASSITY ALTERNATE NATIONAL LEGISLATIVE DIREC 224124 0 0 0 0 0 31377 0 8206 0 263707 0 0 0 LOUISE MEDINA DIRECTOR OF SPECIAL PROJECTS 126667 0 0 0 30520 0 13587 0 16624 0 187398 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THIS IS A MEMBERSHIP ORGANIZATION FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE OFFICERS FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED PRIOR TO SIGNING AND FILING FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS ISSUED ANNUALLY, MUST BE COMPLETED, SIGNED AND RETURNED FORM 990, PART VI, SECTION B, LINE 15 SUBJECT TO BUDGET LIMITATIONS, INTERNATIONAL REPRESENTATIVES AND INTERNATIONAL ORGANIZERS SHALL BE PAID THE AVERAGE OF THE THIRTY HIGHEST PAID BUSINESS MANAGERS IN THE UNITED STATES AND CANADA; SALARY ADJUSTMENTS TO BE MADE ON JANUARY FIRST OF EACH YEAR, AND WHATEVER PERCENTAGE INCREASE IN SALARY THE INTERNATIONAL REPRESENTATIVES AND INTERNATIONAL ORGANIZERS RECEIVE, THE SAME PERCENTAGE INCREASE SHALL BE GRANTED TO ALL GENERAL OFFICERS AND INTERNATIONAL STAFF PERSONNEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: OTHER POST RETIREMENT BENEFIT COSTS 29,868,535. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SHEET METAL WORERS STAFF PENSION PLAN 1750 NEW YORK AVENUE WASHINGTON DC 20006 526061955 PENSION PLAN DC 501A 0 SMWIA STAFF RETIREE HEALTH FUND 1750 NEW YORK AVENUE WASHINGTON DC 20006 526909050 RETIREMENT HEALTH FUND DC 501(C)(9) 0 SMW ACCIDENTAL DEATH AND DISMEMBERMENT PLAN 8403 ARLINGTON BLVD 300 FAIRFAX VA 22031 521343750 DEATH BENEFIT FUND DC 501(C)(9) 0 UTU INSURANCE ASSOCIATION 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 INSURANCE OH 501(C)(8) 0 SMART DISCIPLINE INCOME PROTECTION PROGRAM 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 346701463 SUSPENSION BENEFITS OH 501(C)(9) 0 SMART GROUP VSTD PLAN 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 276365479 SHORT TERM DISABILITY BENEFITS OH 501(C)(9) 0 SMWIA OFFICE EMPLOYEE RETIREE HEALTH FUND 1750 NEW YORK AVENUE WASHINGTON DC 20006 522040394 RETIREMENT HEALTH FUND DC 501(C)(9) 0 SMART TRANSPORTATION DIVISION STAFF RETIREE HEALTH FUND 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 44070 341031303 RETIREMENT HEALTH FUND OH 501(C)(9) 0 SHEET METAL TRANSPORTATION CORP 1750 NEW YORK AVENUE WASHINGTON DC 20006 521685528 TRAVEL AGENCY DC C 1.00000 1 1 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0