Civic Intelligence

Sheet Metal Workers Local 46 Health Fund

990 • Fiscal year 2020 • EIN 16-0760551

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 05, 2021

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

51st percentile

0.02x

Higher debt load relative to assets than 51% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

50th percentile

0.02x

Higher debt load relative to revenue than 50% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

Net Margin

73rd percentile

19%

Higher net margin than 73% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

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.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

Asset Growth

86th percentile

23%

Faster asset growth than 86% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

60th percentile

3.0%

Faster revenue growth than 60% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$8,472,768

Up $1,588,240 (+23%) from 2019

Net Assets

Up

$8,317,357

Up $1,629,664 (+24%) from 2019

Liabilities

Down

$155,411

Down $41,424 (-21%) from 2019

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin73rd percentile

Revenue

Up

$7,594,343

Up $217,957 (+3.0%) from 2019

Expenses

Up

$6,156,267

Up $192,142 (+3.2%) from 2019

Net Income

Up

$1,438,076

Up $25,815 (+1.8%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth86th 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

2020

Assets$8,472,768
Liabilities$155,411
Net Assets$8,317,357
Open 2020 Filing

Operations Trend

Revenue Growth60th 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

2020

Revenue$7,594,343
Expenses$6,156,267
Net Income$1,438,076
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 5, 2021
Return Version
2019v5.2
Gross Receipts
$15,715,143
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 450 members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$6,687,693$8,317,357▲ $1,629,664
Investments in Publicly Traded Securities$3,548,916$4,989,204▲ $1,440,288
Savings and Temporary Cash Investments$1,825,230$1,901,516▲ $76,286
Cash and Non-Interest-Bearing Accounts$767,241$817,407▲ $50,166
Accounts Receivable$548,428$542,447▼ $5,981
Land, Buildings, and Equipment, Net$0$6,369▲ $6,369
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$6,884,528$8,472,768▲ $1,588,240
Other Assets Total$194,713$215,825▲ $21,112
Liabilities
Accounts Payable and Accrued Expenses$196,835$155,411▼ $41,424
Total Liabilities$196,835$155,411▼ $41,424
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,687,693$8,317,357▲ $1,629,664
Total Liabilities and Net Assets / Fund Balance$6,884,528$8,472,768▲ $1,588,240

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,369$95,281$101,650
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Gavin VogtTrustee
John PattersonTrustee
Kate HildebrandtTrustee
Michael McardleTrustee
Stefan PalluconiTrustee
Troy MilneTrustee/fund Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,222,286
Investment Income
$193,400
Other Revenue
$178,657
Change in Net Assets
$1,438,076

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,371,216
Revenue Not Reported on Financial Statements
$223,127
Revenue Not Reported on Form 990
$191,588
Other Revenue Adjustments
$178,657
Total Revenue per Audited Statements
$7,562,804
Total Revenue per Form 990
$7,594,343
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$809,840
Salaries, Compensation, and Employee Benefits$180,378
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$5,166,049
Other Salaries and Wages---$96,871
Office Expenses---$92,188
Information Technology---$83,292
Fees for Services Other---$69,667
Fees for Services Legal---$54,952
Fees for Services Accounting---$52,071
Fees for Service Investment Mgmnt Fees---$44,470
Other Employee Benefits---$42,924
Occupancy---$38,064
Pension Plan Contributions---$32,144
Conferences and Meetings---$11,698
Payroll Taxes---$8,439
Insurance---$3,086
Other Expenses---$2,230
Depreciation Depletion---$1,062
Total Functional Expenses$0$0$0$6,156,267

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,156,267
Expenses per Audited Statements$5,933,140
Total Expenses per Audited Statements$5,933,140
Expenses Not Reported on Financial Statements$223,127
Other Expense Adjustments$178,657
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 35% controlled entity
No
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
2021-02-05
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
2
Volunteers
0

Preparer

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

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 178,657.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Reimbursed office expenses 178,657.”

Raw XML Appendix345 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/OtherExpensesNotIncludedAmt0178657
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06369
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt095281
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0101650
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0178657
IRS990ScheduleD/RevenueNotReportedAmt0191588
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0223127
IRS990ScheduleD/RevenueSubtotalAmt07371216
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 178,657.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2REIMBURSED OFFICE EXPENSES 178,657.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06369
IRS990ScheduleD/TotalExpensesPerForm990Amt06156267
IRS990ScheduleD/TotalRevenuePerForm990Amt07594343
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07562804
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05933140
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/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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06884528
IRS990/TotalAssetsEOYAmt08472768
IRS990/TotalAssetsGrp/BOYAmt06884528
IRS990/TotalAssetsGrp/EOYAmt08472768
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt06156267
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0196835
IRS990/TotalLiabilitiesEOYAmt0155411
IRS990/TotalLiabilitiesGrp/BOYAmt0196835
IRS990/TotalLiabilitiesGrp/EOYAmt0155411
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06687693
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08317357
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt07222286
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0134549
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07459794
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07594343
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06884528
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08472768
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TROY MILNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE/FUND MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05854580400
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-05
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/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/ReturnTs02021-03-01T14:10:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,472,768
Liabilities
$155,411
Net assets
$8,317,357
Revenue
$7,594,343
Expenses
$6,156,267
Net income
$1,438,076
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