Skip to content
Nonprofiteer
← SMART LOCAL 265 WELFARE FUND

Form 990 for tax year 2024

Filed by SMART LOCAL 265 WELFARE FUND.

Totals

Total revenue
$40,272,912
Total expenses
$42,182,866
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$38,346,855
Investment income
$1,088,222
Other revenue
$837,835
Total assets, end of year
$44,221,963
Total liabilities, end of year
$19,523,239
Net assets or fund balances, end of year
$24,698,724
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $35,459,764 · related or exempt $35,459,764

  • 2b · Program service revenue: EMPLOYEE CONTRIBUTIONS

    total $2,887,091 · related or exempt $2,887,091

  • 3 · Investment income

    total $603,139 · excluded $603,139

  • 7a · Gross sales of assets other than inventory

    securities $6,968,206

  • 7b · Less cost or other basis and sales expenses

    securities $6,483,123

  • 7c · Gain or loss

    securities $485,083

  • 7d · Net gain or loss

    total $485,083 · excluded $485,083

  • 11a · Other revenue: REIMB FROM AFFILIATES

    total $699,165 · related or exempt $699,165

  • 11b · Other revenue: AFFORDABLE CARE ACT SETTLEMENT

    total $138,670 · related or exempt $138,670

  • 11e · Other revenue, total

    $837,835

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $35,565,656

  • 7 · Other salaries and wages

    total $891,071

  • 8 · Pension plan contributions

    total $280,332

  • 9 · Other employee benefits

    total $322,868

  • 10 · Payroll taxes

    total $108,767

  • 11b · Fees: legal

    total $156,686

  • 11c · Fees: accounting

    total $72,641

  • 11f · Fees: investment management

    total $94,881

  • 11g · Fees: other

    total $4,067,136

  • 13 · Office expenses

    total $151,684

  • 14 · Information technology

    total $127,708

  • 16 · Occupancy

    total $257,301

  • 19 · Conferences, conventions and meetings

    total $22,345

  • 22 · Depreciation, depletion and amortization

    total $22,881

  • 23 · Insurance

    total $29,452

  • 24a · Other expenses: ACA FEES

    total $11,457

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $964,573 · end of year $1,581,731

  • 2 · Savings and temporary cash investments

    beginning of year $1,118,886 · end of year $2,226,074

  • 4 · Accounts receivable

    beginning of year $3,034,156 · end of year $3,886,539

  • 9 · Prepaid expenses and deferred charges

    beginning of year $136,177 · end of year $527,386

  • 10a · Land, buildings and equipment: cost or other basis

    $1,197,648

  • 10b · Land, buildings and equipment: accumulated depreciation

    $581,396

  • 10c · Land, buildings and equipment, net

    beginning of year $1,120,436 · end of year $616,252

  • 11 · Investments: publicly traded securities

    beginning of year $10,902,244 · end of year $11,511,134

  • 12 · Investments: other securities

    beginning of year $22,561,570 · end of year $22,402,332

  • 15 · Other assets

    beginning of year $1,609,080 · end of year $1,470,515

  • 17 · Accounts payable and accrued expenses

    beginning of year $126,023 · end of year $142,351

  • 25 · Other liabilities

    beginning of year $16,399,432 · end of year $19,380,888

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $24,921,667 · end of year $24,698,724

Mission and programs · 2024

Mission

PROVIDE HEALTH, DENTAL, PRESCRIPTION DRUG, VISION AND DEATH BENEFITS COVERING SUBSTANTIALLY ALL PARTICIPATING PERSONS UNDER THE SHEET METAL WORKERS LOCAL 265 UNION'S COLLECTIVE BARGAINING AGREEMENT.

  • PROVIDED ARE HEALTH (HOSPITAL, MAJOR MEDICAL, AND LONG TERM DISABILITY), DENTAL, VISION, AND DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS.

  • PROVIDED ARE HEALTH (HOSPITAL, MAJOR MEDICAL, AND LONG TERM DISABILITY), DENTAL, VISION, AND DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Brian Dahlman

    TRUSTEE

    Total calculated
    $268,990
    From this org
    $0
    From related orgs
    $166,233
    Other
    $102,757
    Hours/week
    3 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $148,750 related
    Bonus
    $0
    Other
    $0 + $17,483 related
    Deferred
    $0 + $70,013 related
    Nontaxable benefits
    $0 + $32,744 related
    Filer's total
    $0 + $268,990 related

  • Kevin Galass

    TRUSTEE

    Total calculated
    $278,064
    From this org
    $0
    From related orgs
    $174,105
    Other
    $103,959
    Hours/week
    3 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $156,407 related
    Bonus
    $0
    Other
    $0 + $17,698 related
    Deferred
    $0 + $71,238 related
    Nontaxable benefits
    $0 + $32,721 related
    Filer's total
    $0 + $278,064 related

  • Matthew Gugala

    TRUSTEE

    Total calculated
    $328,745
    From this org
    $0
    From related orgs
    $216,421
    Other
    $112,324
    Hours/week
    3 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $191,346 related
    Bonus
    $0
    Other
    $0 + $25,075 related
    Deferred
    $0 + $79,386 related
    Nontaxable benefits
    $0 + $32,938 related
    Filer's total
    $0 + $328,745 related

  • Ron Mika

    TRUSTEE

    Total calculated
    $267,444
    From this org
    $0
    From related orgs
    $165,023
    Other
    $102,421
    Hours/week
    3 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $148,750 related
    Bonus
    $0
    Other
    $0 + $16,273 related
    Deferred
    $0 + $69,700 related
    Nontaxable benefits
    $0 + $32,721 related
    Filer's total
    $0 + $267,444 related

  • Pat Hudgens

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • John Shaw

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Ken Wiesbrook

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Terrance Van Someren

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Mike Catanzaro

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • John Daniel

    FORMER TRUSTEE

    Total calculated
    $196,964
    From this org
    $0
    From related orgs
    $135,951
    Other
    $61,013
    Hours/week
    3 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $106,985 related
    Bonus
    $0
    Other
    $0 + $28,966 related
    Deferred
    $0 + $45,007 related
    Nontaxable benefits
    $0 + $16,006 related
    Filer's total
    $0 + $196,964 related

  • Andy Yonkus

    FORMER TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Tom Syron

    TRUSTEE

    Total calculated
    $265,241
    From this org
    $0
    From related orgs
    $162,920
    Other
    $102,321
    Hours/week
    3 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $148,750 related
    Bonus
    $0
    Other
    $0 + $14,170 related
    Deferred
    $0 + $69,553 related
    Nontaxable benefits
    $0 + $32,768 related
    Filer's total
    $0 + $265,241 related

  • Emily Bandera

    PENSION MANAGER

    Total calculated
    $165,279
    From this org
    $100,547
    From related orgs
    $0
    Other
    $64,732
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $100,547
    Bonus
    $0
    Other
    $0
    Deferred
    $34,166
    Nontaxable benefits
    $30,566
    Filer's total
    $165,279

  • Brian Doxie

    CLAIMS MANAGER

    Total calculated
    $181,200
    From this org
    $112,434
    From related orgs
    $0
    Other
    $68,766
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $112,434
    Bonus
    $0
    Other
    $0
    Deferred
    $38,313
    Nontaxable benefits
    $30,453
    Filer's total
    $181,200

  • Katie Eby

    ADMINISTRATOR

    Total calculated
    $253,842
    From this org
    $184,272
    From related orgs
    $0
    Other
    $69,570
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $184,272
    Bonus
    $0
    Other
    $0
    Deferred
    $39,027
    Nontaxable benefits
    $30,543
    Filer's total
    $253,842

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • A T MECHANICAL LLC

  • A-1 ROOFING CO

  • ADVANCE MECHANICAL SYSTEMS IN

  • AERO PERFORMANCE GROUP

  • AIR COMFORT CORP

  • AIR DESIGN SYSTEMS INC

  • AIR FLOW CO INC

  • AIR RITE HEATING & COOLING

  • AIR-DUCT MFG & SUPPLY INC

  • AIRTECH HEATING & AC CORP

  • ALBERT J WAGNER & SONLLC

  • ALL AMERICAN ROOFING COINC

  • ALL TECH MECHANICAL SERVICES I

  • ALLIED POWER LLC

  • ALLOY ARCHITECTURAL SOLUTIONS

  • ALLSTATE METAL FAB

  • ALTHOFF INDUSTRIES INC

  • AMBER MECHANICAL CONTRACTORS I

  • AMCO INC

  • AMERICAN AIR MECH SERV INC

  • ANTARCTIC MECHANICAL SERVICES

  • ANTHONY ROOFING LTD

  • ANY TEMPERATURE

  • ANYTIME HEATING & AC INC

  • ARCHITECTURAL PANEL SYSTEMS

  • ARCO III

  • ARCO PRODUCTION I

  • ARMBRUST PLUMBING & HEATING

  • ARTLIP & SONS INC

  • ATOMATIC MECHANICAL SERVICES I

  • AUTUMN CONSTRUCTION SERVICES I

  • B R PRODUCTIONS

  • BEERY HEATING & COOLING INC

  • BENNETT & BROSSEAU ROOFING INC

  • BENNETT & BROSSEAU SHEET METAL

  • BIEDRON HEATING & COOLING

  • BLACKHAWK HVAC INC

  • BLUE RIDGE HEATING & AIR

  • BOSWELL BUILDING CONTRACTORS

  • BRANDSAFWAY INDUSTRIES

  • BRIGADIER ROOFING INC

  • BUILT 3D LLC

  • C & E HEATING

  • C ACITELLI HTG & PIPING CON IN

  • CAREY'S HEATING & AC INC

  • CENTURY CHUTE PW

  • CHAPMAN'S MECHANICAL

  • CLIMATE TECH HTG & CLG

  • COMBINED ROOFING INC

  • COMBINED SERVICES HVAC

  • COMPLETE MECH SERVICES

  • CONTROLLED ENVIRONMENT TESTING

  • COTTAGE SHEET METAL INC

  • CRITICAL HVAC SYSTEMS

  • CROWN CORR INC

  • CROWTHER ROOFING & SM INC

  • CT MECHANICAL LLC

  • CYGNUS SERVICES INC DBA CSI IN

  • D & L INSTALLATIONS INC

  • D & L SHEET METAL INC

  • DAHLMAN SHEET METAL

  • DE LA ROSA HEATING & COOLING C

  • DEKALB MECHANICAL

  • DEKAYO dba ORTIZ CONTRACTING G

  • DENNINGINC

  • DEPUE MECHANICAL

  • DIVERSIFIED GENERAL CONTRACTOR

  • EAST MOLINE SHEET METAL CO

  • EDWARDS ENGINEERING INC

  • ELENS & MAICHIN ROOFING & SM

  • ELGIN SHEET METAL CO

  • EMCOR SERVICES TEAM MECH

  • ENCLOSURE SOLUTIONS & FACADES

  • ENVIRO MECHANICAL INC

  • EOS MECHANICAL INC

  • EXCEL MECHANICAL SERVICES

  • EXCELLENCE & QUALITY ARCH SM

  • FE MORAN INC

  • FAITH MECHANICAL INC

  • FEDERAL SIGNAL CORP

  • FIRE & ICE MECHANICAL LLC

  • FIRE 'N' ICE INC

  • FIVCO INC

  • FLO-TECH MECHANICAL SYSTEMS

  • GALAS HEATING & AIR

  • GENGLER-LOWNEY LASER WORKSINC

  • GHC MECHANICAL INC

  • GLADE PLUMBING & PIPING CO

  • GOLDMORE MECHANICAL LLC

  • GRAND TOTAL

  • GREAT LAKES HOTEL SUPPLY

  • GREAT LAKES PLUMBING & HEATING

  • GROSSE MECHANICAL

  • GRP WEGMAN COMPANY

  • GT MECHANICAL PROJECTS & DESIG

  • H R STEWART INC

  • H T H MECHANICAL SERVICES

  • H V A C FITTINGS LLC

  • HARTWIG P & H INC

  • HAYES COMMERCIAL LLC

  • HILL MECHANICAL GROUP

  • HOLOHAN HEATING & SHEET METAL

  • INCLINE INDUSTRIAL SERVICES IN

  • IN-STALL INC

  • INSTITUTIONAL EQUIPMENT INC

  • INSTITUTIONAL EQUIPMENT INC

  • INTERNATIONAL ASSOC OF SM AIR

  • INTERNATIONAL TEST & BALANCE

  • INTERNATIONAL TRAINING INSTITU

  • J L ADLER ROOFING & SHEET META

  • J&B MECHANICAL SYSTEMS INC

  • JAMESON SHEET METAL INC

  • JASON MECHANICAL CORP

  • JENSENS PLB & HTG INC

  • JOHN ALAN CONSTRUCTION INC

  • JONES ARCHITECTURAL METAL

  • KEY WEST METAL INDUSTRIES

  • KORELLIS ROOFING INC

  • LANGLOIS ROOFING INC

  • LEA HEATING & AC

  • LEWIS TEST & BALANCE INC

  • M & M SHEET METAL INC

  • M G MECHANICAL CONTRACTING INC

  • M K INDUSTRIES INC

  • MARTIN PETERSEN COMPANY

  • MCDONOUGH MECHANICAL SERVICE

  • MECHANICAL INC

  • MECHANICAL TEST & BALANCE

  • MEL-O-AIR HEATING

  • MENDEL PLUMBING & HTG INC

  • MEP MECHANICAL SERVICES LLC

  • METAL EDGE INC

  • METAL MECHANICS INC

  • METAL WORKS OF CHICAGO

  • METALMASTER ROOFMASTER

  • MID-AMERICA TEST & BALANCE

  • MIDWEST MECHANICAL HOLDINGS CO

  • MOLTREE MECHANICAL

  • MORTENSON ROOFING INC

  • MT MECHANICAL LLC

  • MZI ELECTRIC

  • OAKSTONE HOLDINGS dba K&J HTG

  • O-B INDUSTRY INC

  • OCHOA MECHANICAL GROUP LLC

  • O'HARE MECHANICAL CONTRACTORS

  • OMEGA PLUMBING INC

  • PERFORMANCE MECH CONTRACTOR

  • PETER PERELLA & Co

  • POEHNER DILLMAN & MAHALIK

  • PRAIRIE SERVICE GROUPINC

  • PRECISION PIPING INC

  • PREMIER STEEL SOLUTIONS INC

  • PREMISTAR

  • PRIME METAL WORKS LLC

  • PRO-FAB SHEET METAL INC

  • PROGRESSIVE DYNAMICS INC

  • QUALITY ERECTORS 1 INC

  • QUALITY MECHANICAL INC

  • R J KUHN PLUMBING HEATING & CL

  • R J OLMEN CO

  • R J O'NEIL INC

  • RJ ARCHITECTURAL SHEET METAL

  • RAM MECHANICAL SERVICES INC

  • REYES PROFESSIONAL INSTALLATIO

  • RGH HEATING & COOLING

  • ROBERTS ENVIRONMENTAL CONTROL

  • ROSS MECHANICAL GROUP INC

  • ROYAL SHEET METAL

  • S & S METALS LTD

  • SEASON COMFORT CORP

  • SERVICE CONCEPTS INC

  • SHERMAN MECHANICAL INC

  • SOLUTIONS MECHANICAL

  • SOUTH TOWN REFRIGERATION CORP

  • SPECIAL PROJECTS GROUPLLC

  • SPECIALIZED TESTING & BALANCIN

  • STATE AUTOMATIC HTG & CLG

  • STATE MECHANICAL SERVICES

  • STERLING COMMERCIAL ROOFING IN

  • STYLE RITE

  • SULLIVAN ROOFING

  • SUMMIT MECHANICAL GROUP

  • SUN MECHANICAL SYSTEM

  • SUPERIOR TEST & BALANCE INC

  • T&R HEATING & COOLING INC

  • TEMPCO HEATING & AC

  • TEMPERATURE SERVICE CO

  • THYBAR

  • TOTAL MECH SERVICE COMP INC

  • TRI CITY SHEET METAL

  • TRIANGLE MECH SERVICES INC

  • TRICO MECH INC

  • TUSCHALL ENGINEERING CO INC

  • VALUEPRO MECHANICAL

  • VR MECHANICAL LLC

  • WESTSIDE MECH DESIGNBUILD

  • WESTSIDE MECHANICAL

  • WHITED BROTHERS INC

  • WIESBROOK SHEET METAL

  • YENDOR INC DBA GENE MAY HTG

  • YOUNA MECHANICAL INC

  • YOUNGRENS INC

Provenance

Return type
form_990
Tax year
2024
Filed
24 March 2026
IRS schema version
2024v5.5
Source object
202630849349300613

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.