2026-07-16T16:00:41-05:00 2025-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2025-01-01 222568877 SHEET METAL WORKERS LOCAL 27 EDUCATIONAL TRUST FUND SHEE 7329191988 PO BOX 847 FARMINGDALE NJ 077270847 NICHOLAS STUDENKO FUND ADMINISTRATOR 7329191988 2026-07-16 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2025 2025-03-06 01:10:19Z NICHOLAS STUDENKO PO BOX 847 FARMINGDALE NJ 077270847 1514487 0 X HTTP://WWW.SMWLU27.ORG/FUNDS.HTML X 1984 NJ EDUCATION AND TRAINING OF UNION APPRENTICES AND PARTICIPANTS. 6 3 17 0 0 0 0 0 1097941 1090006 -3420 38620 396402 385861 1490923 1514487 0 0 0 0 980709 889162 0 0 0 425459 466215 1406168 1355377 84755 159110 2062627 2350438 281571 350195 1781056 2000243 TO PROVIDE EDUCATIONAL PROGRAMS AND INSTRUCTION FOR JOURNEYMEN AND APPRENTICES ACCEPTED INTO THE APPRENTICE PROGRAM. 0 0 945748 1475867 THE PURPOSE OF THE FUND IS TO PROVIDE A MANDATORY 5 YEAR CURRICULUM FOR APPRENTICES ACCEPTED INTO THE APPRENTICE PROGRAM AND TO PROVIDE CONTINUING EDUCATION AND INSTRUCTION TO JOURNEYMEN TO ENSURE THAT ALL PARTICIPANTS HAVE THE BEST POSSIBLE TRAINING. 945748 1 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 0 0 1 0 0 0 1 2 0 1 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 X TRUSTEES 7329191988 322 SQUANKUM-YELLOWBROOK RD FARMINGDALE NJ 077270847 CHRISTOPHER W GEORGE UNION TRUSTEE 40.00 40.00 X 76756 134249 111190 JOHNNIE WHITTINGTON UNION TRUSTEE 1.00 40.00 X 0 181763 120298 MATTHEW JOHNSON UNION TRUSTEE 1.00 40.00 X 0 181763 120317 CHRISTOPHER BONNER EMPLOYER TRUSTEE 1.00 0.00 X 0 0 0 RICHARD BONNER EMPLOYER TRUSTEE 1.00 0.00 X 0 0 0 GERARD HOGAN III EMPLOYER TRUSTEE 1.00 0.00 X 0 0 0 THOMAS DEBARTOLO FORMER UNION TRUSTEE 1.00 40.00 X 0 102630 69995 MICHAEL KOLBASOWSKI FORMER UNION TRUSTEE 1.00 40.00 X 0 114950 88301 ANDY RIKER FORMER EMPLOYER TRUSTEE 1.00 0.00 X 0 0 0 GERARD EZYSKE FORMER EMPLOYER TRUSTEE 1.00 0.00 X 0 0 0 NICHOLAS STUDENKO FUND ADMINISTRATOR 40.00 0.00 X 84742 0 54178 JOHN ESPINOS TRAINING DIRECTOR 40.00 0.00 X 195616 0 77930 357114 715355 642209 1 0 1 0 0 EMPLOYERS' CONTRIBUTIO 525100 1090006 1090006 1090006 38620 38620 ALLOCATION TO OTHER FU 900099 291503 291503 GRANTS 525100 86500 86500 OTHER INCOME 900099 5061 5061 2797 2797 385861 1514487 1475867 0 38620 357114 357114 145771 145771 88747 88747 261825 125940 135885 35705 23369 12336 17958 17958 33403 33403 3783 3783 8435 8435 7399 7399 147881 131282 16599 4273 4273 18300 18300 78739 63042 15697 19772 19772 TOOLS & SUPPLIES 111183 111183 REPAIRS & MAINTENANCE 5556 5556 DRUG TESTING 4421 4421 APPRENTICE CONTEST 4086 4086 1026 1026 1355377 945748 409629 0 438465 857549 36277 82777 91818 76459 5737 5747 1336240 1020792 385350 315448 949253 1010962 155727 1496 2062627 2350438 62825 56547 218746 293648 281571 350195 X 0 0 0 0 1781056 2000243 1781056 2000243 2062627 2350438 159110 60077 0 X X 0 1 X 1 0 X 484923 341666 143257 851317 679126 172191 315448 CONTRACTORS ATF PAYABLE 197009 DUE TO AFFILIATED FUNDS 96639 293648 X 1279278 60077 60077 1219201 3783 291503 295286 1514487 1060091 -291503 -291503 1351594 3783 3783 1355377 PART X, LINE 2: THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON AUGUST 23, 2020, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATES THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT 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 THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 4B - OTHER ADJUSTMENTS: ALLOCATION OF EXPENSES TO OTHER FUNDS PART XII, LINE 2D - OTHER ADJUSTMENTS: ALLOCATION OF EXPENSES TO OTHER FUNDS X 0 0 0 0 0 0 0 0 0 CHRISTOPHER W GEORGE UNION TRUSTEE 76756 134249 0 0 0 0 32331 34285 44574 0 153661 168534 0 0 MATTHEW JOHNSON UNION TRUSTEE 0 181763 0 0 0 0 0 84801 0 35516 0 302080 0 0 JOHNNIE WHITTINGTON UNION TRUSTEE 0 181763 0 0 0 0 0 84782 0 35516 0 302061 0 0 JOHN ESPINOS TRAINING DIRECTOR 195616 0 0 0 0 0 33356 0 44574 0 273546 0 0 0 MICHAEL KOLBASOWSKI FORMER UNION TRUSTEE 0 114950 0 0 0 0 0 62417 0 25884 0 203251 0 0 THOMAS DEBARTOLO FORMER UNION TRUSTEE 0 102630 0 0 0 0 0 52367 0 17628 0 172625 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED, APPROVED AND SIGNED BY A TRUSTEE PRIOR TO FILING, AND WILL BE PRESENTED TO THE ENTIRE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE FOR THE PARTICIPANTS OF THE FUND TO REVIEW AT THE FUND OFFICE. FORM 990, PART XI, LINE 2C THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSEEING THE AUDIT AND FOR THE SELECTION OF THE INDEPENDENT AUDITOR. SHEET METAL WORKERS LOCAL UNION 27 PO BOX 847 FARMINGDALE NJ 077270847 222374533 TO PROMOTE THE INTERESTS OF ITS MEMBERS NJ 501C(5) N/A 0 SHEET METAL WORKERS LOCAL 27 ANNUITY FUND PO BOX 847 FARMINGDALE NJ 077270847 222604860 TO PROVIDE ANNUITY BENEFITS TO MEMBERS NJ 401(A) N/A 0 SHEET METAL WORKERS LOCAL 27 HEALTH & WELFARE FUND PO BOX 847 FARMINGDALE NJ 077270847 221538529 TO PROVIDE HEALTH WELFARE BENEFITS TO MEMBERS NJ 501C(9) N/A 0 SHEET METAL WORKERS LOCAL 27 SUPPLEMENTAL UNEMPLOYMENT FUND PO BOX 847 FARMINGDALE NJ 077270847 223201971 TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR ITS MEMBERS. NJ 501C(9) N/A 0 SHEET METAL WORKERS LOCAL 27 PAC FUND PO BOX 847 FARMINGDALE NJ 077270847 TO PROVIDE CONTRIBUTIONS TO CANDIDATES THAT SUPPORT UNION LABOR NJ 527 N/A 0 SHEET METAL WORKERS LOCAL 27 CLUB FUND PO BOX 847 FARMINGDALE NJ 077270847 222832135 TO PROMOTE HARMONY AND GOODWILL THROUGHOUT THE MEMBERSHIP NJ 501C(7) N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 SHEET METAL WORKERS LOCAL UNION 27 K 100996 LEASE AGREEMENT SHEET METAL WORKERS LOCAL 27 HEALTH & WELFARE FUND N 29792 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL 27 HEALTH & WELFARE FUND P 11249 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL 27 ANNUITY FUND Q 62789 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL 27 HEALTH & WELFARE FUND Q 153620 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL 27 SUPPLEMENTAL UNEMPLOYMENT FUND Q 23244 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL UNION 27 Q 51850 TIME STUDY ALLOCATION