2024-11-05T09:59:34-06:00 2023-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CENTER STE 700 WESTCHESTER IL 60154 990 2023-01-01 430900934 SMART LOCAL UNION NO 36 VACATION FUND INTE 3146528175 2319 CHOUTEAU 300 SAINT LOUIS MO 63103 RAY REASONS TRUSTEE 3146528175 2024-11-05 1 0 CHRISTOPHER FRANZ P01456588 3123680500 2024-11-05 2023 2024-10-15 13:58:12Z X RAY REASONS 2319 CHOUTEAU 300 SAINT LOUIS MO 63103 22424 0 X WWW.SMW36BENEFITS.ORG X 1967 MO VACATION SAVINGS FUND X 6 3 0 0 0 0 0 0 5092101 10173 6770 7612 8989 4639 5107860 22424 0 0 9064360 199723 58411 8165 0 0 0 44205 37639 9166976 245527 -4059116 -223103 243954 0 20851 0 223103 0 X VACATION SAVINGS PLAN 0 1 TO PROVIDE VACATION SAVINGS BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE PLAN DOCUMENT. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 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 - PAST 0.20 60.00 X X 0 159291 79622 NEAL KRODINGER TRUSTEE - PAST 0.20 X 0 0 0 KEVIN SUITER CO-CHAIRMAN, TRUSTEE - PAST 0.20 X X 0 0 0 WILLIAM J MEEH TRUSTEE - PAST 0.20 X 0 0 0 JEREMY SNYDER TRUSTEE - PAST 0.20 50.00 X 0 132597 75253 DAN SUTTER TRUSTEE - PAST 0.20 50.00 X 0 130619 74655 JUDITH MITCHELL ADMINISTRATIVE MANAGER 2.75 52.25 X 0 138239 44807 CATHERINE DOBRYNSKI CONTROLLER 5.50 49.50 X 0 127487 44807 0 688233 319144 0 0 1 0 0 PARTICIPANT CONTRIBUTI 900099 10152 10152 ADMINISTRATIVE FEES 900099 21 21 10173 7612 7612 LIQUIDATED DAMAGES 900099 4639 4639 4639 22424 10173 0 12251 199723 802 4554 1312 1098 399 1980 28513 17 1120 5093 MISCELLANEOUS 916 245527 0 243954 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 243954 0 285 20566 0 20851 0 X 0 0 0 0 223103 0 223103 0 243954 0 -223103 0 X 0 1 X 1 0 0 X 22424 0 22424 0 22424 245527 0 245527 0 245527 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 - PAST 0 155384 0 0 0 3907 0 52702 0 26920 0 238913 0 0 JEREMY SNYDER TRUSTEE - PAST 0 129630 0 0 0 2967 0 48333 0 26920 0 207850 0 0 DAN SUTTER TRUSTEE - PAST 0 127674 0 0 0 2945 0 47735 0 26920 0 205274 0 0 JUDITH MITCHELL ADMINISTRATIVE MANAGER 0 138239 0 0 0 0 0 24442 0 20365 0 183046 0 0 CATHERINE DOBRYNSKI CONTROLLER 0 127487 0 0 0 0 0 24442 0 20365 0 172294 0 0 0 0 0 0 1 0 1 0 FORM 990, PART III, LINE 3 PURSUANT TO THE TRUST AGREEMENT, THE TRUSTEES APPROVED THE TERMINATION OF THE ORGANIZATION AND ALL NET ASSETS WERE DISTRIBUTED IN LINE WITH THE TRUST AGREEMENT. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES EXISTED 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 MAKED 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 SHARED 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 DID NOT DIRECTLY COMPENSATE ANY EMPLOYEES. INSTEAD, THIS PLAN HAD REIMBURSED THE SMART 36 PENSION FUND FOR SHARED ADMINISTRATIVE EXPENSES, WHICH WAS 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 BENEFITS 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