Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
EIN 16-0760551 • 501(c)9 • Rochester, NY
Profile
Provide group benefits for hospitalization, surgical, and medical care, life, dental, accident, and health benefits for members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Up$12,732,866
Up $1,291,985 (+11%) from 2023
Liabilities
Down$376,588
Down $98,062 (-21%) from 2023
Net Assets
Up$12,356,278
Up $1,390,047 (+13%) from 2023
Revenue
Up$8,438,877
Up $236,758 (+2.9%) from 2023
Expenses
Up$7,292,365
Up $673,991 (+10%) from 2023
Net Income
Down$1,146,512
Down $437,233 (-28%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide group benefits for hospitalization, surgical, and medical care, life, dental, accident, and health benefits for approximately 414 members.
Provide group benefits for hospitalization, surgical, and medical care; life; dental; accident; and health benefits for members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $10,966,231 | $12,356,278 | ▲ $1,390,047 |
| Investments in Publicly Traded Securities | $5,748,066 | $6,112,314 | ▲ $364,248 |
| Savings and Temporary Cash Investments | $3,880,366 | $4,226,132 | ▲ $345,766 |
| Cash and Non-Interest-Bearing Accounts | $899,958 | $1,530,440 | ▲ $630,482 |
| Accounts Receivable | $650,236 | $620,795 | ▼ $29,441 |
| Prepaid Expenses and Deferred Charges | $123,365 | $24,571 | ▼ $98,794 |
| Land, Buildings, and Equipment, Net | $33,214 | $20,759 | ▼ $12,455 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Total Assets | $11,440,881 | $12,732,866 | ▲ $1,291,985 |
| Other Assets Total | $105,676 | $197,855 | ▲ $92,179 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $371,750 | - | - |
| Other Liabilities | $0 | $343,647 | ▲ $343,647 |
| Accounts Payable and Accrued Expenses | $102,900 | $32,941 | ▼ $69,959 |
| Total Liabilities | $474,650 | $376,588 | ▼ $98,062 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $10,966,231 | $12,356,278 | ▲ $1,390,047 |
| Total Liabilities and Net Assets / Fund Balance | $11,440,881 | $12,732,866 | ▲ $1,291,985 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $20,759 | $115,418 | $136,177 |
| Name | Title |
|---|---|
| Gavin Vogt | Trustee |
| John Patterson | Trustee |
| Kate Hildebrandt | Trustee |
| Michael Mcardle | Trustee |
| Anthony Valenti Jr | Trustee as of 8/2024 |
| Stefan Palluconi | Trustee Until 8/2024 |
| Troy Milne | Trustee/fund Manager Until 1/2025 |
| Line Item | Amount |
|---|---|
| Other Expenses | $848,708 |
| Salaries, Compensation, and Employee Benefits | $271,083 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $6,172,574 |
| Other Salaries and Wages | - | - | - | $144,767 |
| Information Technology | - | - | - | $72,720 |
| Fees for Services Legal | - | - | - | $67,039 |
| Fees for Services Accounting | - | - | - | $65,633 |
| Fees for Services Other | - | - | - | $64,280 |
| Pension Plan Contributions | - | - | - | $58,301 |
| Other Employee Benefits | - | - | - | $55,470 |
| Occupancy | - | - | - | $41,236 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $29,358 |
| Office Expenses | - | - | - | $17,574 |
| Insurance | - | - | - | $16,372 |
| Payroll Taxes | - | - | - | $12,545 |
| Depreciation Depletion | - | - | - | $12,455 |
| Other Expenses | - | - | - | $6,557 |
| Conferences and Meetings | - | - | - | $5,329 |
| Total Functional Expenses | $0 | $0 | $0 | $7,292,365 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $7,292,365 |
| Expenses per Audited Statements | $7,076,527 |
| Total Expenses per Audited Statements | $7,076,527 |
| Expenses Not Reported on Financial Statements | $215,838 |
| Other Expense Adjustments | $186,480 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Affiliate | $343,647 |
“Trustees consist of employer and union representatives selected by the sheet metal and air conditioning contractors' national association and the union that have entered into the collective bargaining agreements relating to the plan.”
“Form 990 reviewed by fund manager and trustees before processing.”
“The conflict of interest policy is reviewed annually at a board of trustees meeting.”
“Governing documents, conflict of interest policy, financial statements and form 990 made available to the public upon request.”
“No changes in the process for oversight over the audit of the financial statement audit.”
“For employee benefit plans, their tax-exempt status itself is deemed to be an uncertainty, since events could potentially occur to jeopardize their tax-exempt status. The plan files the return of organization exempt from income tax (form 990) and the annual return/report of employee benefit plan (form 5500) in the u.s. Federal jurisdiction.”
“Reimbursed office expenses 186,480.”
“Reimbursed office expenses 186,480.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 102900 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 32941 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 650236 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 620795 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE GROUP BENEFITS FOR HOSPITALIZATION, SURGICAL, AND MEDICAL CARE; LIFE; DENTAL; ACCIDENT; AND HEALTH BENEFITS FOR MEMBERS. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 6172574 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ANTHONY VALENTI JR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5854580400 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 244 PAUL ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCHESTER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14624 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 10966231 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 12356278 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 899958 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1530440 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 5329 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 6172574 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 415875 |
| IRS990/CYOtherExpensesAmt | 0 | 848708 |
| IRS990/CYOtherRevenueAmt | 0 | 186480 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 7836522 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1146512 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 271083 |
| IRS990/CYTotalExpensesAmt | 0 | 7292365 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 8438877 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 12455 |
| IRS990/Desc | 0 | PROVIDE GROUP BENEFITS FOR HOSPITALIZATION, SURGICAL AND MEDICAL CARE, LIFE, DENTAL, ACCIDENT AND HEALTH BENEFITS FOR MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 65633 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 67039 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 64280 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 29358 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ANTHONY VALENTI JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KATE HILDEBRANDT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GAVIN VOGT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN PATTERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MICHAEL MCARDLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | STEFAN PALLUCONI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TROY MILNE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE AS OF 8/2024 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE UNTIL 8/2024 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE/FUND MANAGER UNTIL 1/2025 |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1950 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 59824 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 5770603 |
| IRS990/GrossReceiptsAmt | 0 | 14149656 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 72720 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16372 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 356051 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 356051 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 5748066 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 6112314 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 115418 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 33214 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 20759 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 136177 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 5710779 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROVIDE GROUP BENEFITS FOR HOSPITALIZATION, SURGICAL, AND MEDICAL CARE, LIFE, DENTAL, ACCIDENT, AND HEALTH BENEFITS FOR MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 371750 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 10966231 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 12356278 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 59824 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 59824 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 243535 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 41236 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 17574 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 105676 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 197855 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 55470 |
| IRS990/OtherExpensesGrp/Desc | 0 | ADMINISTRATIVE FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | SURCHARGE, PUBLIC GOODS |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 333925 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 116230 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6557 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 343647 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 561000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REIMBURSED OFFICE EXPENSES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 186480 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 186480 |
| IRS990/OtherRevenueTotalAmt | 0 | 186480 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 144767 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 12545 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 58301 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 123365 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 24571 |
| IRS990/PrincipalOfficerNm | 0 | ANTHONY VALENTI JR |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SELF-PAY CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7144006 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 692516 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 7144006 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 692516 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 5437875 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 143410 |
| IRS990/PYOtherExpensesAmt | 0 | 892295 |
| IRS990/PYOtherRevenueAmt | 0 | 229797 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 7828912 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1583745 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 288204 |
| IRS990/PYTotalExpensesAmt | 0 | 6618374 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 8202119 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1146512 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3880366 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 4226132 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 20759 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 115418 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 136177 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 215838 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 7076527 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 29358 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 29358 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 243535 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 186480 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 343647 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO AFFILIATE |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 186480 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 243535 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 215838 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 8223039 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FOR EMPLOYEE BENEFIT PLANS, THEIR TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, SINCE EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. THE PLAN FILES THE RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) AND THE ANNUAL RETURN/REPORT OF EMPLOYEE BENEFIT PLAN (FORM 5500) IN THE U.S. FEDERAL JURISDICTION. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | REIMBURSED OFFICE EXPENSES 186,480. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | REIMBURSED OFFICE EXPENSES 186,480. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 20759 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 7292365 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 343647 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 8438877 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 8466574 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 7076527 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TRUSTEES CONSIST OF EMPLOYER AND UNION REPRESENTATIVES SELECTED BY THE SHEET METAL AND AIR CONDITIONING CONTRACTORS' NATIONAL ASSOCIATION AND THE UNION THAT HAVE ENTERED INTO THE COLLECTIVE BARGAINING AGREEMENTS RELATING TO THE PLAN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 REVIEWED BY FUND MANAGER AND TRUSTEES BEFORE PROCESSING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT A BOARD OF TRUSTEES MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO CHANGES IN THE PROCESS FOR OVERSIGHT OVER THE AUDIT OF THE FINANCIAL STATEMENT AUDIT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 11440881 |
| IRS990/TotalAssetsEOYAmt | 0 | 12732866 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 11440881 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 12732866 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 7292365 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 474650 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 376588 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 474650 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 376588 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 10966231 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 12356278 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 7836522 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 415875 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8023002 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 8438877 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 11440881 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 12732866 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 244 PAUL ROAD |
| IRS990/USAddress/CityNm | 0 | ROCHESTER |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 14624 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | HTTP://WWW.SMW46.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANTHONY VALENTI JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE/FUND MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5854580400 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SHEET METAL WORKERS LOCAL 46 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | HEALTH FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHEE |
| ReturnHeader/Filer/EIN | 0 | 160760551 |
| ReturnHeader/Filer/PhoneNum | 0 | 5854580400 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 244 PAUL ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14624 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 161131146 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BONADIO & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 171 SULLYS TRAIL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PITTSFORD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 14534 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5853811000 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAWN MINEMIER |
| ReturnHeader/ReturnTs | 0 | 2025-04-23T12:16:16-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
No mirrored PDF or thumbnail assets are attached yet.