- Revenue 2024
- $9,230,717
- Expenses 2024
- $7,822,115
As filed
- Subsection
- 09
- Classification
- 1000
- Street
- 1040 AVENUE OF THE AMERICAS 24TH FL
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
TO PROVIDE HEALTH (MEDICAL, DENTAL, VISION, AND PRESCRIPTION), LIFE, ACCIDENTAL DEATH & DISMEMBERMENT COVERAGE AND DISABILITY BENEFITS TO PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS WHO WORK, OR WORKED, IN THE SHEET METAL INDUSTRY AS MEMBERS OF LOCAL 40, OR WHO WORKED IN SUPPORT OF THE INDUSTRY.
Activities or mission (Part I)
TO PROVIDE HEALTH, LIFE, ACCIDENTAL DEATH & DISMEMBERMENT COVERAGE AND DISABILITY BENEFITS TO PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS WHO WORK, OR WORKED, IN THE SHEET METAL INDUSTRY AS MEMBERS OF LOCAL 40, OR WHO WORKED IN SUPPORT OF THE INDUSTRY.
-
TO PROVIDE MAJOR MEDICAL, HOSPITALIZATION, DISABILITY, LIFE INSURANCE, AND OTHER HEALTH BENEFITS TO ELIGIBLE PARTICIPANTS OF THIS FUND AND THEIR BENEFICIARIES.
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
JOHN NIMMONS
LABOR TRUSTEE
- Total calculated
- $246,694
- From this org
- $0
- From related orgs
- $137,409
- Other
- $109,285
- Hours/week
- 0.3 + 1 related
Schedule J breakdown matched by us
- Base
- $0 + $137,409 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $74,320 related
- Nontaxable benefits
- $0 + $34,965 related
- Filer's total
- $0 + $246,694 related
-
FRED DESCY
LABOR TRUSTEE
- Total calculated
- $230,031
- From this org
- $0
- From related orgs
- $123,168
- Other
- $106,863
- Hours/week
- 0.3 + 1 related
Schedule J breakdown matched by us
- Base
- $0 + $123,168 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $71,898 related
- Nontaxable benefits
- $0 + $34,965 related
- Filer's total
- $0 + $230,031 related
-
JOHN M BEAL
LABOR TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3 + 1 related
-
KENNETH R KLEEBERG
MANAGEMENT TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
LYNNE A KLEEBERG
MANAGEMENT TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
JOHN LUCCHESSI
MANAGEMENT TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
JASON SHERMAN
LABOR TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3 + 1 related
-
MICHAEL THOMPSON
MANAGEMENT TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $9,230,717
- Expenses
- $7,822,115
- Contributions
- $0
- Grants paid
- $0
-
2023
- Revenue
- $8,345,764
- Expenses
- $7,421,853
- Contributions
- $0
- Grants paid
- $0
-
2022
- Revenue
- $7,762,071
- Expenses
- $7,445,404
- Contributions
- $0
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $7,075,464
- Expenses
- $8,957,426
- Assets (EOY)
- $3,616,327
-
2020 · 990
- Revenue
- $6,859,445
- Expenses
- $7,203,464
- Assets (EOY)
- $5,718,144
-
2019 · 990
- Revenue
- $7,622,149
- Expenses
- $8,213,293
- Assets (EOY)
- $6,066,335
-
2018 · 990
- Revenue
- $7,783,809
- Expenses
- $9,302,319
- Assets (EOY)
- $6,427,556
-
2018 · 990
- Revenue
- $7,783,809
- Expenses
- $9,302,319
- Assets (EOY)
- $6,427,556
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
SHEET METAL INDUSTRY APPRENTICE & TRAINING FUND
501(C)(3) · EMPLOYEE BENEFIT FUND · CT
-
SHEET METAL WORKERS' LOCAL NO 40 PENSION
501(D) · EMPLOYEE BENEFIT FUND · CT
-
SHEET METAL WORKERS' LOCAL NO 40 SUPP RETIREMENT FUND
501(D) · EMPLOYEE BENEFIT FUND · CT
-
NORTHEAST REGIONAL COUNCIL OF SMART
501(C)(5) · LABOR UNION · CT
-
ASSOCIATED SHEET METAL & ROOFING CONTRACTORS OF CT INC
501(C)(6) · ASSOCIATION OF SHEET METAL WORKERS · CT
Declared as related by
-
SHEET METAL WORKERS LOCAL NO 40 LABOR MANAGEMENT COOPERATION TR
On its 2024 return
-
SHEET METAL WORKERS 40 APPRENTICE AND TRAINING FUND
On its 2024 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Related corporations and trusts on its 2024 return
-
A&T FUND
-
AIR BALANCING SERVICE CO
-
ARCHITECTURAL SHEET METAL
-
BHI ENERGY SPECIALTY SERVICES
-
COMMERCIAL ROOFING & CONTRACTING INC
-
EAGLE RIVET ROOF SERVICES CORP
-
ENVIRONMENTAL TESTING & BALANCING INC
-
ERNEST PETERSON INC
-
F & F MECHANICAL ENTERPRISES INC
-
FFFC OF CT
-
GOLD SEAL ROOFING LLC
-
GREENWOOD INDUSTRIES INC COMPANIES
-
HEALTH FUND BUY-IN
-
JAMES E BRENNAN CO INC
-
JHS RESTORATION INC
-
KLEEBERG SHEET METAL INC
-
LK SHEET METAL INC
-
LABCO AIR & WATER BALANCING LLC
-
MASSEY'S PLATE GLASS AND ALUMINUM INC
-
OFFSHORE CONSTRUCTION INC
-
PALMER SHEET METAL CO INC
-
SASMI
-
SOUTHERN NEW ENGLAND INSTALLERS LLC
-
THE HILLERY COMPANY
-
THE IMPERIAL COMPANY INC
The first 25 as filed. The return lists the rest.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Not present in the most recent drop.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.