Civic Intelligence

Sheet Metal Workers Local 46 Health Fund

990 • Fiscal year 2021 • EIN 16-0760551

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 08, 2022

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

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

2021 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

46th percentile

0.01x

Higher debt load relative to revenue than 46% of similar nonprofits.

2021 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2021

Net Margin

33rd percentile

-0.3%

Higher net margin than 33% of similar nonprofits.

2021 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2021 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2021

Asset Growth

39th percentile

3.4%

Faster asset growth than 39% of similar nonprofits.

2021 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

37th percentile

-0.9%

Faster revenue growth than 37% of similar nonprofits.

2021 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$8,762,012

Up $289,244 (+3.4%) from 2020

Net Assets

Up

$8,650,315

Up $332,958 (+4.0%) from 2020

Liabilities

Down

$111,697

Down $43,714 (-28%) from 2020

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin33rd percentile

Revenue

Down

$7,523,384

Down $70,959 (-0.9%) from 2020

Expenses

Up

$7,547,865

Up $1,391,598 (+23%) from 2020

Net Income

Down

-$24,481

Down $1,462,557 (-102%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth39th 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

2021

Assets$8,762,012
Liabilities$111,697
Net Assets$8,650,315
Open 2021 Filing

Operations Trend

Revenue Growth37th 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

2021

Revenue$7,523,384
Expenses$7,547,865
Net Income-$24,481
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 8, 2022
Return Version
2020v4.2
Gross Receipts
$12,464,616
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 members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$8,317,357$8,650,315▲ $332,958
Investments in Publicly Traded Securities$4,989,204$6,651,391▲ $1,662,187
Cash and Non-Interest-Bearing Accounts$817,407$802,075▼ $15,332
Savings and Temporary Cash Investments$1,901,516$638,747▼ $1,262,769
Accounts Receivable$542,447$542,452▲ $5
Land, Buildings, and Equipment, Net$6,369$21,317▲ $14,948
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$8,472,768$8,762,012▲ $289,244
Other Assets Total$215,825$106,030▼ $109,795
Liabilities
Accounts Payable and Accrued Expenses$155,411$65,297▼ $90,114
Mortgage Notes Payable Secured by Investment Property-$46,400-
Total Liabilities$155,411$111,697▼ $43,714
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,317,357$8,650,315▲ $332,958
Total Liabilities and Net Assets / Fund Balance$8,472,768$8,762,012▲ $289,244

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$21,317$96,515$117,832
Compensation and Service Providers
Top Officer Pay48th 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
$7,016,393
Investment Income
$356,147
Other Revenue
$150,844
Change in Net Assets
$-24,481

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,325,597
Revenue Not Reported on Financial Statements
$197,787
Revenue Not Reported on Form 990
$357,439
Other Revenue Adjustments
$150,844
Total Revenue per Audited Statements
$7,683,036
Total Revenue per Form 990
$7,523,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$830,883
Salaries, Compensation, and Employee Benefits$193,608
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$6,523,374
Other Salaries and Wages---$105,342
Office Expenses---$98,913
Information Technology---$83,217
Fees for Services Accounting---$62,673
Fees for Services Other---$60,000
Other Employee Benefits---$54,564
Fees for Services Legal---$53,577
Fees for Service Investment Mgmnt Fees---$46,943
Occupancy---$38,064
Pension Plan Contributions---$25,584
Payroll Taxes---$8,118
Insurance---$3,705
Other Expenses---$2,443
Depreciation Depletion---$1,531
Conferences and Meetings---$421
Total Functional Expenses$0$0$0$7,547,865

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,547,865
Expenses per Audited Statements$7,350,078
Total Expenses per Audited Statements$7,350,078
Expenses Not Reported on Financial Statements$197,787
Other Expense Adjustments$150,844
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
2022-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Troy Milne
Formed
1950
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
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 150,844.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Reimbursed office expenses 150,844.”

Raw XML Appendix352 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/NetUnrealizedGainsInvstAmt0357439
IRS990ScheduleD/OtherExpensesNotIncludedAmt0150844
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021317
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt096515
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0117832
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0150844
IRS990ScheduleD/RevenueNotReportedAmt0357439
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0197787
IRS990ScheduleD/RevenueSubtotalAmt07325597
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 150,844.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2REIMBURSED OFFICE EXPENSES 150,844.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021317
IRS990ScheduleD/TotalExpensesPerForm990Amt07547865
IRS990ScheduleD/TotalRevenuePerForm990Amt07523384
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07683036
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07350078
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/TotalAssetsBOYAmt08472768
IRS990/TotalAssetsEOYAmt08762012
IRS990/TotalAssetsGrp/BOYAmt08472768
IRS990/TotalAssetsGrp/EOYAmt08762012
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt07547865
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0155411
IRS990/TotalLiabilitiesEOYAmt0111697
IRS990/TotalLiabilitiesGrp/BOYAmt0155411
IRS990/TotalLiabilitiesGrp/EOYAmt0111697
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08317357
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08650315
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt07016393
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0213586
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07309798
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07523384
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08472768
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08762012
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0244 PAUL ROAD
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014624
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.SMW46.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TROY MILNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE/FUND MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05854580400
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-08
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/PreparationDt02022-04-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAWN MINEMIER
ReturnHeader/ReturnTs02022-04-11T13:41:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TROY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MILNE
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,762,012
Liabilities
$111,697
Net assets
$8,650,315
Revenue
$7,523,384
Expenses
$7,547,865
Net income
-$24,481
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