2025-11-14T19:56:31-06:00 2024-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2024-01-01 464039786 INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS INTE 2027835880 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 JOHN DANIEL GENERAL SECRETARY-TREASURER 2027835880 2025-11-14 1 1 ERIN CRANMER P01712644 2023319880 2025-11-14 2024 2025-03-06 01:10:19Z MICHAEL COLEMAN 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 108590144 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 1307 0 0 0 34492 167728 84013829 92204216 6083094 7398015 418191 488358 90549606 100258317 1794992 2561783 1000000 1000000 38066318 43917862 0 0 0 34855186 52120675 75716496 99600320 14833110 657997 383575543 440167272 56294166 43781732 327281377 396385540 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 1 967 0 1 1307 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 THE ORGANIZATION 2027835880 1750 NEW YORK AVENUE NW 6TH FLOOR WASHINGTON DC 20006 MICHAEL COLEMAN GENERAL PRESIDENT 40.00 X X 511753 0 54549 JOHN DANIEL GENERAL SECRETARY-TREASURE 40.00 X X 276606 0 36286 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION 40.00 X X 352545 0 94578 DEREK EVANS 1ST GENERAL VICE PRESIDENT 4.00 X X 73839 0 5568 ARTHUR TOLENTINO 2ND GENERAL VICE PRESIDENT 4.00 X X 58746 0 26773 GARY MASINO 3RD GENERAL VICE PRESIDENT 4.00 X X 6797 0 3278 RICHARD H WERNER 3RD GENERAL VICE PRESIDENT 4.00 X X 60293 0 32075 BILLY KENYON 4TH GENERAL VICE PRESIDENT 4.00 X X 67336 0 12278 CHRISTOPHER L GRIFFEY 5TH GENERAL VICE PRESIDENT 4.00 X X 181629 0 29331 ROBERT BUTLER 5TH GENERAL VICE PRESIDENT 4.00 X X 59864 0 30981 RAY REASONS 6TH GENERAL VICE PRESIDENT 4.00 X X 70924 0 24936 LANCE DEYETTE 7TH GENERAL VICE PRESIDENT 4.00 X X 48975 0 13237 THOMAS DEBARTOLO 8TH GENERAL VICE PRESIDENT 4.00 X X 58597 0 18702 JASON PEDERSEN 9TH GENERAL VICE PRESIDENT 4.00 X X 63644 0 4640 STEPHEN LANGLEY 10TH GENERAL VICE PRESIDENT 4.00 X X 29678 0 6546 MATTHEW FAIRBANKS 11TH GENERAL VICE PRESIDENT 4.00 X X 37684 0 12468 CHADRICK J ADAMS VICE PRESIDENT - TRANSPORT 40.00 X X 222219 0 71338 ALVY HUGHES VICE PRESIDENT - TRANSPORT 40.00 X X 247192 0 46365 BRENT LEONARD VICE PRESIDENT - TRANSPORT 40.00 X X 247192 0 46365 JOE M LOPEZ VICE PRESIDENT - TRANSPORT 40.00 X X 247192 0 46365 JAMIE C MODESITT VICE PRESIDENT - TRANSPORT 40.00 X X 247192 0 46365 DAVID B WIER JR VICE PRESIDENT - TRANSPORT 40.00 X X 224192 0 69364 GREGORY K HYNES NATIONAL LEGISLATIVE DIREC 40.00 X X 247192 0 46364 CHARLES J CASSITY ALTERNATE NATIONAL LEGISLA 40.00 X X 232138 0 43805 GARY W CREST VICE PRESIDENT - TRANSPORT 40.00 X X 247192 0 46364 JAMES C SANDOVAL VICE PRESIDENT - TRANSPORT 40.00 X X 244092 0 49464 JOSEPH POWELL DIRECTOR OF MEGA PROJECTS (RETIRED - JULY, 2024) 40.00 X 410450 0 34554 DARRELL ROBERTS ASSISTANT TO THE GP 40.00 X 316143 0 34708 THOMAS WIANT ASSISTANT TO THE GP 40.00 X 295575 0 39790 WHITE SAMUEL DIRECTOR OF EDUCATION 40.00 X 242316 0 37440 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 40.00 X 295819 0 36458 JAMEAL WALL DIRECTOR OF CANADIAN AFFAI 40.00 X 249753 0 5794 JAMES WHITE DIRECTOR OF STRATEGIC CAMP 40.00 X 220950 0 47536 JASON BENSON DIRECTOR OF ORGANIZING 40.00 X 313394 0 27336 DAVID GOODSPEED DIRECTOR OF PRODUCTION 40.00 X 271517 0 48269 THOMAS FISCHBACH DIRECTOR OF JURISDICTION 40.00 X 266643 0 29462 LOUISE MEDINA DIRECTOR OF SPECIAL PROJEC 40.00 X 266151 0 27691 PAUL PIMENTEL DIRECTOR OF COMMUNICATIONS 40.00 X 304944 0 31849 PETER KENNEDY DIRECTOR OF RAILROAD 40.00 X 248294 0 30936 CHRISTOPHER CARLOUGH DIRECTOR OF WELLNESS 40.00 X 301861 0 31849 WARREN MAY CONTROLLER (RETIRED - DECEMBER, 2024) 40.00 X 179381 0 27304 ANTHONY SIMON GENERAL CHAIRPERSON - TRAN 40.00 X 338806 0 47433 JOSEPH M LAPRESTA GENERAL CHAIRPERSON - TRAN 40.00 X 249263 0 39127 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPO 40.00 X 273909 0 38347 JOHN M ELLIS GENERAL CHAIRPERSON - TRAN 40.00 X 254449 0 0 KEVIN C BRODAR GENERAL COUNSEL - TRANSPOR 40.00 X 276243 0 82513 9940564 0 1616781 107 0 1 0 PVC INDEPENDENCE LLC 6060 ROCKSIDE WOODS BLVD STE 402 INDEPENDENCE OH 44131 LANDLORD - RENT 275963 MINDING PS & QS LLC 15121 RED CLOVER DRIVE ROCKVILLE MD 20853 SMART GENERAL CONVENTION 242865 MAXIMUM TECHNOLOGIES 38 FIDDLERS GLEN CASTLETON VA 22716 IT SERVICES 181091 DONNA SILVERMAN CONSULTING LL 1811 14TH ST N ARLINGTON VA 22209 CONSULTING 180703 MCCRACKEN STEMERMAN AND HOLSBE 475 14TH STREET OAKLAND CA 94612 LEGAL 180045 9 167728 167728 MEMBERSHIP DUES 900099 87247373 87247373 SALES OF SUPPLIES 900099 4956843 4956843 92204216 7425050 7425050 8304792 8331827 -27035 -27035 -27035 REIMBURSEMENTS 900099 488358 488358 488358 100258317 92692574 0 7398015 2441480 120303 1000000 9750570 18074783 4784593 7426053 3881863 756640 242944 40301 5900983 1556410 1418126 508900 915509 8662382 11205321 2322326 800859 555000 ORGANIZING 9617158 MEMBERS JOURNAL 952341 LOCAL SUPPORT 19517 6645958 99600320 65137696 49227177 6667771 12572644 4337894 5566840 38924 42510 142531 237669 600061 263425 9211586 3940986 5156561 5270600 255183176 287948603 15765356 16649463 30545573 62388341 383575543 440167272 1495154 1710020 1713630 0 53085382 42071712 56294166 43781732 X 326458733 395515378 822644 870162 327281377 396385540 383575543 440167272 X 657997 23061945 45384221 X X 0 1 X 1 0 2316200 2316200 0 UTU PAC 24950 COUNTRY CLUB BLVD NORTH OLMSTED OH 440705333 346701463 1004959 SHEET METAL AIR RAIL AND TRANS UNION POLITICAL ACTION LEAGUE 1750 NEW YORK AVENUE 600 WASHINGTON DC 20006 522256216 2316480 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. 4039560 1498465 2541095 5172026 2442521 2729505 5270600 CASH SURRENDER VALUE OF INSURANCE 2040558 DUE FROM AFFILIATED ENTITIES 4309979 POST RETIREMENT HEALTH CARE ASSET 25167469 PENSION BENEFIT ASSET 28357624 RIGHT OF USE ASSET - OPERATING LEASE 2512711 62388341 DUE TO AFFILIATES -32065 AMOUNTS HELD FOR GENERAL COMMITTEES 17637486 AMOUNTS HELD FOR LEGISLATIVE BOARDS 5343090 ACCRUED POST RETIREMENT HEALTH CARE BENEFITS (TRANSPORTATION DIVISION) 6230052 AMOUNTS HELD FOR LOCALS 1093915 OPERATING LEASE LIABILITY 2675718 DUE TO SHEET METAL 2014450 DUE TO TRANSPORTATION DIVISION 7109066 42071712 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, 2024 AND 2023, 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, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2021 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH SMART FILES RETURNS. NORTH AMERICA 1 9 PROGRAM SERVICES UNION BUSINESS 2304336 1 9 0 0 1 9 2304336 0 2304336 0 0 0 0 0 0 0 SHEET METAL POLITICAL EDUCATION LEAGUE 1750 NEW YORK AVENUE 600 WASHINGTON DC 20006 522256216 527 2316480 0 PROGRAM SUPPORT SHEET METAL NORTHEAST REGIONAL COUNCIL 1157 ADAMS STREET DORCHESTER MA 02124 862091145 501C5 125000 0 PROGRAM SUPPORT 0 2 DISASTER RELIEF CONTRIBUTIONS 20 120303 CASH X X X X 1 1 X 0 0 0 MICHAEL COLEMAN GENERAL PRESIDENT 392017 0 0 0 119736 0 29613 0 24936 0 566302 0 0 0 JEREMY R FERGUSON PRESIDENT - TRANSPORTATION 352545 0 0 0 0 0 64967 0 29611 0 447123 0 0 0 JOSEPH POWELL DIRECTOR OF MEGA PROJECTS (RETIRED - 306246 0 0 0 104204 0 9618 0 24936 0 445004 0 0 0 ANTHONY SIMON GENERAL CHAIRPERSON - TRAN 338806 0 0 0 0 0 47433 0 0 0 386239 0 0 0 KEVIN C BRODAR GENERAL COUNSEL - TRANSPOR 276243 0 0 0 0 0 52127 0 30386 0 358756 0 0 0 DARRELL ROBERTS ASSISTANT TO THE GP 228393 0 0 0 87750 0 9772 0 24936 0 350851 0 0 0 JASON BENSON DIRECTOR OF ORGANIZING 225644 0 0 0 87750 0 2400 0 24936 0 340730 0 0 0 PAUL PIMENTEL DIRECTOR OF COMMUNICATIONS 217194 0 0 0 87750 0 6913 0 24936 0 336793 0 0 0 THOMAS WIANT ASSISTANT TO THE GP 207825 0 0 0 87750 0 19544 0 20246 0 335365 0 0 0 CHRISTOPHER CARLOUGH DIRECTOR OF WELLNESS 216611 0 0 0 85250 0 6913 0 24936 0 333710 0 0 0 STEVE DODD DIRECTOR OF GOV'T AFFAIRS 208069 0 0 0 87750 0 11522 0 24936 0 332277 0 0 0 DAVID GOODSPEED DIRECTOR OF PRODUCTION 183767 0 0 0 87750 0 23333 0 24936 0 319786 0 0 0 JOHN DANIEL GENERAL SECRETARY-TREASURE 214232 0 0 0 62374 0 11350 0 24936 0 312892 0 0 0 VINCENT TESSITORE JR VICE CHAIRPERSON - TRANSPO 273909 0 0 0 0 0 38347 0 0 0 312256 0 0 0 THOMAS FISCHBACH DIRECTOR OF JURISDICTION 208893 0 0 0 57750 0 0 0 29462 0 296105 0 0 0 LOUISE MEDINA DIRECTOR OF SPECIAL PROJEC 208401 0 0 0 57750 0 0 0 27691 0 293842 0 0 0 CHADRICK J ADAMS VICE PRESIDENT - TRANSPORT 222219 0 0 0 0 0 42654 0 28684 0 293557 0 0 0 ALVY HUGHES VICE PRESIDENT - TRANSPORT 247192 0 0 0 0 0 42654 0 3711 0 293557 0 0 0 BRENT LEONARD VICE PRESIDENT - TRANSPORT 247192 0 0 0 0 0 42654 0 3711 0 293557 0 0 0 JOE M LOPEZ VICE PRESIDENT - TRANSPORT 247192 0 0 0 0 0 42654 0 3711 0 293557 0 0 0 JAMIE C MODESITT VICE PRESIDENT - TRANSPORT 247192 0 0 0 0 0 42654 0 3711 0 293557 0 0 0 DAVID B WIER JR VICE PRESIDENT - TRANSPORT 224192 0 0 0 0 0 42653 0 26711 0 293556 0 0 0 GREGORY K HYNES NATIONAL LEGISLATIVE DIREC 247192 0 0 0 0 0 42653 0 3711 0 293556 0 0 0 GARY W CREST VICE PRESIDENT - TRANSPORT 247192 0 0 0 0 0 42653 0 3711 0 293556 0 0 0 JAMES C SANDOVAL VICE PRESIDENT - TRANSPORT 244092 0 0 0 0 0 42653 0 6811 0 293556 0 0 0 JOSEPH M LAPRESTA GENERAL CHAIRPERSON - TRAN 249263 0 0 0 0 0 35416 0 3711 0 288390 0 0 0 WHITE SAMUEL DIRECTOR OF EDUCATION 184566 0 0 0 57750 0 12504 0 24936 0 279756 0 0 0 PETER KENNEDY DIRECTOR OF RAILROAD 190544 0 0 0 57750 0 6000 0 24936 0 279230 0 0 0 CHARLES J CASSITY ALTERNATE NATIONAL LEGISLA 232138 0 0 0 0 0 40094 0 3711 0 275943 0 0 0 JAMES WHITE DIRECTOR OF STRATEGIC CAMP 163200 0 0 0 57750 0 22600 0 24936 0 268486 0 0 0 JAMEAL WALL DIRECTOR OF CANADIAN AFFAI 190803 0 0 0 58950 0 0 0 5794 0 255547 0 0 0 JOHN M ELLIS GENERAL CHAIRPERSON - TRAN 254449 0 0 0 0 0 0 0 0 0 254449 0 0 0 CHRISTOPHER L GRIFFEY 5TH GENERAL VICE PRESIDENT 181629 0 0 0 0 0 4395 0 24936 0 210960 0 0 0 WARREN MAY CONTROLLER (RETIRED - DECEMBER, 2024 177881 0 1500 0 0 0 21070 0 6234 0 206685 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 45,384,221. 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 INT'L ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS C 1.00000 1 1 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0