Civic Intelligence

Sheet Metal Workers Local 46 Health Fund

990 • Fiscal year 2018 • EIN 16-0760551

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 16, 2019

Organization ProfileWWW.SMW46.COM

View Organization Page

244 Paul RoadRochester, NY 14624

(585) 458-0400

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.09x

Higher debt load relative to assets than 65% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

64th percentile

0.08x

Higher debt load relative to revenue than 64% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Net Margin

60th percentile

8.7%

Higher net margin than 60% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Asset Growth

65th percentile

8.7%

Faster asset growth than 65% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

66th percentile

8.9%

Faster revenue growth than 66% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$5,614,124

Up $449,877 (+8.7%) from 2017

Net Assets

Up

$5,106,112

Up $587,732 (+13%) from 2017

Liabilities

Down

$508,012

Down $137,855 (-21%) from 2017

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin60th percentile

Revenue

Up

$6,522,432

Up $535,337 (+8.9%) from 2017

Expenses

Down

$5,957,814

Down $1,659,358 (-22%) from 2017

Net Income

Up

$564,618

Up $2,194,695 (+135%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth65th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $8,942,247Liabilities 2011: $235,845Net Assets 2011: $8,706,4022011Assets 2012: $8,887,562Liabilities 2012: $322,572Net Assets 2012: $8,564,9902012Assets 2013: $8,957,922Liabilities 2013: $320,930Net Assets 2013: $8,636,9922013Assets 2014: $9,597,816Liabilities 2014: $379,556Net Assets 2014: $9,218,2602014Assets 2015: $8,297,596Liabilities 2015: $243,807Net Assets 2015: $8,053,7892015Assets 2016: $6,586,829Liabilities 2016: $519,559Net Assets 2016: $6,067,2702016Assets 2017: $5,164,247Liabilities 2017: $645,867Net Assets 2017: $4,518,3802017Assets 2018: $5,614,124Liabilities 2018: $508,012Net Assets 2018: $5,106,1122018Assets 2019: $6,884,528Liabilities 2019: $196,835Net Assets 2019: $6,687,6932019Assets 2020: $8,472,768Liabilities 2020: $155,411Net Assets 2020: $8,317,3572020Assets 2021: $8,762,012Liabilities 2021: $111,697Net Assets 2021: $8,650,3152021Assets 2022: $9,329,106Liabilities 2022: $127,900Net Assets 2022: $9,201,2062022Assets 2023: $11,440,881Liabilities 2023: $474,650Net Assets 2023: $10,966,2312023Assets 2024: $12,732,866Liabilities 2024: $376,588Net Assets 2024: $12,356,2782024

Highlighted filing

2018

Assets$5,614,124
Liabilities$508,012
Net Assets$5,106,112
Open 2018 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $5,269,478Expenses 2011: $4,770,456Net Income 2011: $499,0222011Revenue 2012: $5,435,956Expenses 2012: $5,454,008Net Income 2012: -$18,0522012Expenses 2013: $5,558,1992013Revenue 2014: $5,758,474Expenses 2014: $5,603,199Net Income 2014: $155,2752014Revenue 2015: $5,071,856Expenses 2015: $6,035,859Net Income 2015: -$964,0032015Revenue 2016: $5,762,695Expenses 2016: $7,701,709Net Income 2016: -$1,939,0142016Revenue 2017: $5,987,095Expenses 2017: $7,617,172Net Income 2017: -$1,630,0772017Revenue 2018: $6,522,432Expenses 2018: $5,957,814Net Income 2018: $564,6182018Revenue 2019: $7,376,386Expenses 2019: $5,964,125Net Income 2019: $1,412,2612019Revenue 2020: $7,594,343Expenses 2020: $6,156,267Net Income 2020: $1,438,0762020Revenue 2021: $7,523,384Expenses 2021: $7,547,865Net Income 2021: -$24,4812021Revenue 2022: $8,170,051Expenses 2022: $6,788,586Net Income 2022: $1,381,4652022Revenue 2023: $8,202,119Expenses 2023: $6,618,374Net Income 2023: $1,583,7452023Revenue 2024: $8,438,877Expenses 2024: $7,292,365Net Income 2024: $1,146,5122024

Highlighted filing

2018

Revenue$6,522,432
Expenses$5,957,814
Net Income$564,618
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 16, 2019
Return Version
2017v2.3
Gross Receipts
$7,210,017
Mission and Program Overview

Mission

Provide group benefits for hospitalization, surgical, and medical care, life, dental, accident, and health benefits for members.

Provide group benefits for hospitalization, surgical, and medical care; life; dental; accident; and health benefits for approximately 357 members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$4,518,380$5,106,112▲ $587,732
Investments in Publicly Traded Securities$3,225,072$3,377,487▲ $152,415
Cash and Non-Interest-Bearing Accounts$1,323,367$1,280,529▼ $42,838
Accounts Receivable$432,197$526,255▲ $94,058
Savings and Temporary Cash Investments$103,200$291,418▲ $188,218
Land, Buildings, and Equipment, Net$913$0▼ $913
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$5,164,247$5,614,124▲ $449,877
Other Assets Total$79,498$138,435▲ $58,937
Liabilities
Accounts Payable and Accrued Expenses$645,867$508,012▼ $137,855
Total Liabilities$645,867$508,012▼ $137,855
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,518,380$5,106,112▲ $587,732
Total Liabilities and Net Assets / Fund Balance$5,164,247$5,614,124▲ $449,877

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$94,219$94,219
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Gavin VogtTrustee
John BeilingTrustee
John PattersonTrustee
Kate HildebrandtTrustee
Pat SkripTrustee
Stefan PalluconiTrustee
Troy MilneTrustee/fund Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,264,077
Investment Income
$126,479
Other Revenue
$131,876
Change in Net Assets
$564,618

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,366,962
Revenue Not Reported on Financial Statements
$155,470
Revenue Not Reported on Form 990
$23,114
Other Revenue Adjustments
$131,876
Total Revenue per Audited Statements
$6,390,076
Total Revenue per Form 990
$6,522,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$685,396
Salaries, Compensation, and Employee Benefits$122,060
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$5,150,358
Other Salaries and Wages---$108,000
Fees for Services Other---$107,666
Fees for Services Legal---$75,583
Fees for Services Accounting---$50,088
Information Technology---$45,641
Occupancy---$34,892
Office Expenses---$28,665
Fees for Service Investment Mgmnt Fees---$23,594
Payroll Taxes---$8,351
Conferences and Meetings---$7,914
Other Employee Benefits---$5,709
Insurance---$5,443
Other Expenses---$4,436
Total Functional Expenses$0$0$0$5,957,814

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,957,814
Expenses per Audited Statements$5,802,344
Total Expenses per Audited Statements$5,802,344
Expenses Not Reported on Financial Statements$155,470
Other Expense Adjustments$131,876
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“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, Part VI, Section B, Line 11B

“Form 990 reviewed by fund manager and trustees before processing.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is reviewed annually at a board of trustees meeting.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, financial statements and form 990 made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 46
EIN
16-0760551
Phone
5854580400
Address
244 PAUL ROAD, ROCHESTER, NY 14624

Signing Officer

Name
Troy Milne
Title
Trustee/fund Manager
Phone
5854580400
Signed
2019-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Troy Milne
Formed
1950
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
0

Preparer

Firm
Bonadio & Co Llp
Address
171 SULLYS TRAIL, PITTSFORD, NY 14534
Preparer
Dawn Minemier
Phone
5853811000
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“No change in the oversight process”

Financial Statement Notes

PART X, LINE 2:

“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.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Reimbursed office expenses 131,876.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Reimbursed office expenses 131,876.”

Raw XML Appendix356 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/InvestmentExpensesNotIncld2Amt023594
IRS990ScheduleD/InvestmentExpensesNotIncldAmt023594
IRS990ScheduleD/NetUnrealizedGainsInvstAmt023114
IRS990ScheduleD/OtherExpensesNotIncludedAmt0131876
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt094219
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt094219
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0131876
IRS990ScheduleD/RevenueNotReportedAmt023114
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0155470
IRS990ScheduleD/RevenueSubtotalAmt06366962
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR 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/ExplanationTxt1REIMBURSED OFFICE EXPENSES 131,876.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2REIMBURSED OFFICE EXPENSES 131,876.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt05957814
IRS990ScheduleD/TotalRevenuePerForm990Amt06522432
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06390076
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05802344
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUSTEES 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/ExplanationTxt1FORM 990 REVIEWED BY FUND MANAGER AND TRUSTEES BEFORE PROCESSING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT A BOARD OF TRUSTEES MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGE IN THE OVERSIGHT PROCESS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05164247
IRS990/TotalAssetsEOYAmt05614124
IRS990/TotalAssetsGrp/BOYAmt05164247
IRS990/TotalAssetsGrp/EOYAmt05614124
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt05957814
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0645867
IRS990/TotalLiabilitiesEOYAmt0508012
IRS990/TotalLiabilitiesGrp/BOYAmt0645867
IRS990/TotalLiabilitiesGrp/EOYAmt0508012
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04518380
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05106112
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt06264077
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt077967
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06444465
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06522432
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05164247
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05614124
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0244 PAUL ROAD
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014624
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTP://WWW.SMW46.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TROY MILNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE/FUND MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05854580400
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 46
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HEALTH FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0160760551
ReturnHeader/Filer/PhoneNum05854580400
ReturnHeader/Filer/USAddress/AddressLine1Txt0244 PAUL ROAD
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014624
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B57A28E21F808CB6410BDF656D61917493469FB2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0101C5B7212EC88EE0E9B23FAA05451CCC5FBB977
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt08.47.96.140
ReturnHeader/FilingSecurityInformation/IPDt02019-04-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm019:03:46
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161131146
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BONADIO & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0171 SULLYS TRAIL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014534
ReturnHeader/PreparerPersonGrp/PhoneNum05853811000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAWN MINEMIER
ReturnHeader/ReturnTs02019-04-25T13:54:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,614,124
Liabilities
$508,012
Net assets
$5,106,112
Revenue
$6,522,432
Expenses
$5,957,814
Net income
$564,618
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.7$0.38$12.4$8.44$7.29$1.15
2023Detailed filing. Detailed filing data is available for this year.$11.4$0.47$11.0$8.20$6.62$1.58
2022Detailed filing. Detailed filing data is available for this year.$9.33$0.13$9.20$8.17$6.79$1.38
2021Detailed filing. Detailed filing data is available for this year.$8.76$0.11$8.65$7.52$7.55$0.02
2020Detailed filing. Detailed filing data is available for this year.$8.47$0.16$8.32$7.59$6.16$1.44
2019Detailed filing. Detailed filing data is available for this year.$6.88$0.20$6.69$7.38$5.96$1.41
2018Detailed filing. Detailed filing data is available for this year.$5.61$0.51$5.11$6.52$5.96$0.56
2017Detailed filing. Detailed filing data is available for this year.$5.16$0.65$4.52$5.99$7.62$1.63
2016Detailed filing. Detailed filing data is available for this year.$6.59$0.52$6.07$5.76$7.70$1.94
2015Detailed filing. Detailed filing data is available for this year.$8.30$0.24$8.05$5.07$6.04$0.96
2014Detailed filing. Detailed filing data is available for this year.$9.60$0.38$9.22$5.76$5.60$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.96$0.32$8.64$5.56
2012Summary only. Only limited summary data is available for this year.$8.89$0.32$8.56$5.44$5.45$0.02
2011Summary only. Only limited summary data is available for this year.$8.94$0.24$8.71$5.27$4.77$0.50