2024-04-11T09:37:35-04:00 2023-05-31 382284921 BENDA GRACE STULZ & COMPANY PC 38800 VAN DYKE AVE STE 100 STERLING HEIGHTS MI 48312 990 2022-06-01 387057494 SHEET METAL WORKERS LOCAL 292 APPRENTICESHIP FUND SHEE 2485893237 64 PARK STREET TROY MI 48083 PAUL GUALDONI CHAIRMAN 2485893237 2024-03-22 PAUL GUALDONI 999009999 false BRYAN STULZ P00265596 5868836240 2024-04-11 2022 2023-04-26 12:10:37Z SAME AS C ABOVE 1283744 false X HTTP://SMWL292JATC.ORG/ X 1969 MI APPRENTICESHIP TRAINING 6 6 2 0 0 739937 659176 66994 13807 54392 60673 861323 733656 0 0 463346 476696 0 0 280449 294413 743795 771109 117528 -37453 3300895 3255122 35298 36685 3265597 3218437 APPRENTICESHIP TRAINING false false 694449 APPRENTICESHIP TRAINING FOR INDUSTRIAL SHEET METAL WORKERS TO EDUCATE PRODUCTION WORKERS FOR ADVANCEMENT IN A SKILLED TRADE. 694449 true false false false false false false false false false true false false false true false true false true false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 2 true false false false false false false false false false false false false false false X 6 6 true false false false false true false true true false false true true true true true false true false false X DAVID PISTOTTI 2485893237 64 PARK STREET TROY MI 48083 X DAVID PISTOTTI TRAINING COO 40.00 0.00 X 126987 0 91670 QUINTIN S TURNER INSTRUCTOR 40.00 0.00 X 111626 0 90135 DAVID FLYNN SECRETARY 1.00 0.00 X 0 0 0 PAUL GUALDONI CHAIRMAN 1.00 0.00 X 0 0 0 ANTHONY LAFOREST TRUSTEE 1.00 0.00 X 0 0 0 JEFF MAKAREWICZ TRUSTEE 1.00 0.00 X 0 0 0 TRACY ROBERTS TRUSTEE 1.00 0.00 X 0 0 0 ROBERT WENZELL TRUSTEE 1.00 0.00 X 0 0 0 238613 181805 2 false true false EMPLOYER CONTRIBUTIONS 310000 659176 659176 659176 45811 45811 34925 34925 34925 34925 518084 550088 -32004 -32004 -32004 TUITION 900099 16059 16059 MISCELLANEOUS 900099 9689 9689 25748 733656 652920 80736 445747 445747 10043 10043 20906 20906 1950 1950 3072 3072 13700 13700 20586 20586 18883 18883 57089 57089 3644 3644 90381 90381 14825 14825 TRAINING SUPPLIES 66804 66804 INSTRUCTOR TRAINING 2238 2238 AUTO EXPENSE 1241 1241 771109 694449 76660 0 230305 257259 48607 46561 68559 73997 6419 12860 2296409 1193367 1186222 1103042 1760783 1761403 3300895 3255122 22548 24775 12750 11910 35298 36685 X 3265597 3218437 3265597 3218437 3300895 3255122 -37453 -9707 X false true X true false X 76400 76400 1769607 777521 992086 450402 415846 34556 1103042 BOOK DEPOSIT 10110 SECURITY DEPOSIT 1800 11910 703363 -9707 -9707 713070 20586 20586 733656 750523 750523 20586 20586 771109 true true true true true true false false false false false false false false false false false true SCHEDULE E, LINE 3 PURSUANT TO SECTION 4.02 OF REV. PROC.75-50, A STATEMENT OF THE FUND'S RACIALLY NON-DISCRIMINATORY POLICY IS INCLUDED IN ALL BROUCHURES, APPLICATION FORMS AND ANNOUCEMENTS TO POTENTIAL APPLICANTS AND CURRENT STUDENTS AND IN ALL PLAN DOCUMENTS. APPRENTICES ARE SELECTED FROM A POOL OF PRODUCTION WORKERS AND APPROXIMATELY 18% OF CURRENT APPRENTICES ARE MINORITIES. SCHEDULE E, LINE 4 SCHOOL DOES NOT SOLICIT CONTRIBUTIONS. false false false false false false false false false DAVID PISTOTTI TRAINING COORDINATOR 126987 91670 218657 QUINTIN S TURNER INSTRUCTOR 111626 90135 201761 FORM 990, PART VI LINE 2: THE RELATIONSHIP BETWEEN THE TRUSTEES OF THE FUND IS A "BUSINESS RELATIONSHIP." THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. THE FUND, AS A TAFT-HARTLEY FUND, IS ADMINISTERED BY A BOARD OF TRUSTEES WHICH IS COMPOSED OF AN EQUAL NUMBER OF UNION AND EMPLOYER REPRESENTATIVES. BECAUSE OF THIS ORGAIZATIONAL REQUIREMENT, THERE IS A BUSINESS RELATIONSHIP BETWEEN THE TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 7A THE APPRENTICESHIP FUND IS A TAFT-HARTLEY FUND AND IS ADMINISTERED BY THE BOARD OF SIX TRUSTEES. THE EMPLOYER ASSOCIATION AND THE LOCAL UNION, WHO ARE THE SETTLORS OF THE FUND, APPOINT THREE TRUSTEES EACH. FORM 990, PAGE 6, PART VI, LINE 11B 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. FORM 990, PAGE 6, PART VI, LINE 12C UPON BECOMING A MEMBER OF THE BOARD OF TRUSTEES, EACH TRUSTEE IS GIVEN THE CONFLICT OF INTEREST POLICY, WHICH IS PERIODICALLY REVIEWED AS NEEDED. IN ADDITION, ANNUALLY EACH TRUSTEE MUST ANSWER THE FIDUCIARY LIABILITY INSURANCE RENEWAL QUESTIONAIRE, WHICH CONTAINS QUESTIONS REGARDING POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. THE FUND, AS A TAFT-HARTLEY PLAN, IS ADMINISTERED BY A BOARD OF TRUSTEES WHICH IS COMPOSED OF AN EQUAL NUMBER OF UNION AND EMPLOYER REPRESENTATIVES. THE FUND PROVIDES TRAINING FOR APPRENTICES AND JOURNEYMEN IN THE UNIONIZED INDUSTRIAL (AS OPPOSED TO CONSTRUCTION) SHEET METAL WORKER INDUSTRY. THE "TOP MANAGEMENT OFFICIAL" IS THE FUND'S COORDINATOR, AN EMPLOYEE OF THE FUND HIRED BY THE BOARD OF TRUSTEES. THE SALARY AND OTHER COMPENSATION FOR THE COORDINATOR IS DERIVED FROM THE CURRENT COLLECTIVELY BARGAINED WAGE RATE FOR GENERAL FOREMAN AT FORTY HOURS PER WEEK, PLUS AN ADDITIONAL 4 PER HOUR. THIS CALCULATION IS INTENDED TO REFLECT THAT THE COORDINATOR IS A HIGHLY AND BROADLY SKILLED SHEET METAL WORKER WHO COULD EARN SUCH WAGES WHERE HE OR SHE WORKING IN COVERED EMPLOYMENT (WITH THE ABILITY TO EARN OVERTIME WAGES). IN THIS WAY, THE COORDINATOR'S COMPENSATION IS BASED UPON AN INDUSTRY-APPROPRIATE "COMPARABILITY" DETERMINATION, BUT BECAUSE THERE ARE VERY FEW INDUSTRIAL SHEET METAL APPRENTICESHIP SCHOOLS, AND THE SKILLS AND RESPONSIBILITIES FOR COORDINATORS VARY WIDELY, IT IS NOT POSSIBLE OR PRACTICAL TO USE OTHER COMPARABILITY MEASURES. FORM 990, PAGE 6, PART VI, LINE 19 THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT SECURITY ACT OF 1974, AS AMENDED. IT OPERATES IN COMPLIANCE WITH THE REPORTING AND DISCLOSURE REQUIREMENTS OF SUBTITLE B, PART I 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. SMW LOCAL 292 HEALTH FUND 700 TOWER DRIVE TROY MI 48098 381433000 HEALTH MI 501C9 N/A false SMW LOCAL 292 PENSION FUND 700 TOWER DRIVE TROY MI 48098 381659157 PENSION MI 401A N/A false SMW LOCAL 292 SUB FUND 700 TOWER DRIVE TROY MI 48098 237205462 S.U.B. MI 501C9 N/A false SMW LOCAL 292 ANNUITY FUND 700 TOWER DRIVE TROY MI 48098 383204600 ANNUITY MI 401A N/A false false false false false false false false false false false false false false false false false false false false