Civic Intelligence

Sheet Metal Workers Local 46 Health Fund

990 • Fiscal year 2022 • EIN 16-0760551

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 19, 2023

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.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

46th percentile

0.02x

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

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Net Margin

75th percentile

17%

Higher net margin than 75% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Asset Growth

79th percentile

6.5%

Faster asset growth than 79% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

73rd percentile

8.6%

Faster revenue growth than 73% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$9,329,106

Up $567,094 (+6.5%) from 2021

Net Assets

Up

$9,201,206

Up $550,891 (+6.4%) from 2021

Liabilities

Up

$127,900

Up $16,203 (+15%) from 2021

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin75th percentile

Revenue

Up

$8,170,051

Up $646,667 (+8.6%) from 2021

Expenses

Down

$6,788,586

Down $759,279 (-10%) from 2021

Net Income

Up

$1,381,465

Up $1,405,946 (+5743%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth79th 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

2022

Assets$9,329,106
Liabilities$127,900
Net Assets$9,201,206
Open 2022 Filing

Operations Trend

Revenue Growth73rd 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

2022

Revenue$8,170,051
Expenses$6,788,586
Net Income$1,381,465
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 19, 2023
Return Version
2021v4.2
Gross Receipts
$11,534,244
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$8,650,315$9,201,206▲ $550,891
Investments in Publicly Traded Securities$6,651,391$5,585,843▼ $1,065,548
Savings and Temporary Cash Investments$638,747$2,117,250▲ $1,478,503
Cash and Non-Interest-Bearing Accounts$802,075$817,913▲ $15,838
Accounts Receivable$542,452$617,286▲ $74,834
Land, Buildings, and Equipment, Net$21,317$23,761▲ $2,444
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$8,762,012$9,329,106▲ $567,094
Other Assets Total$106,030$166,993▲ $60,963
Liabilities
Accounts Payable and Accrued Expenses$65,297$81,500▲ $16,203
Mortgage Notes Payable Secured by Investment Property$46,400$46,400→ $0
Total Liabilities$111,697$127,900▲ $16,203
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,650,315$9,201,206▲ $550,891
Total Liabilities and Net Assets / Fund Balance$8,762,012$9,329,106▲ $567,094

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$23,761$98,046$121,807
Compensation and Service Providers
Top Officer Pay47th 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
$46,400
Program Service Revenue
$7,629,817
Investment Income
$348,846
Other Revenue
$144,988
Change in Net Assets
$1,381,465

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,976,299
Revenue Not Reported on Financial Statements
$193,752
Revenue Not Reported on Form 990
$-830,574
Other Revenue Adjustments
$144,988
Total Revenue per Audited Statements
$7,145,725
Total Revenue per Form 990
$8,170,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$757,445
Salaries, Compensation, and Employee Benefits$258,725
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$5,772,416
Other Salaries and Wages---$139,578
Other Employee Benefits---$64,470
Fees for Services Other---$60,000
Fees for Services Accounting---$55,904
Fees for Services Legal---$52,036
Fees for Service Investment Mgmnt Fees---$48,764
Pension Plan Contributions---$45,920
Information Technology---$42,101
Occupancy---$38,064
Office Expenses---$28,759
Payroll Taxes---$8,757
Insurance---$3,210
Other Expenses---$2,570
Conferences and Meetings---$2,318
Depreciation Depletion---$1,531
Total Functional Expenses$0$0$0$6,788,586

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,788,586
Expenses per Audited Statements$6,594,834
Total Expenses per Audited Statements$6,594,834
Expenses Not Reported on Financial Statements$193,752
Other Expense Adjustments$144,988
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
2023-04-19
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
3
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 144,988.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Reimbursed office expenses 144,988.”

Raw XML Appendix362 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt065297
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt081500
IRS990/AccountsReceivableGrp/BOYAmt0542452
IRS990/AccountsReceivableGrp/EOYAmt0617286
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE GROUP BENEFITS FOR HOSPITALIZATION, SURGICAL, AND MEDICAL CARE; LIFE; DENTAL; ACCIDENT; AND HEALTH BENEFITS FOR MEMBERS.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt05772416
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TROY MILNE
IRS990/BooksInCareOfDetail/PhoneNum05854580400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0244 PAUL ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCHESTER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014624
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt08650315
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt09201206
IRS990/CashNonInterestBearingGrp/BOYAmt0802075
IRS990/CashNonInterestBearingGrp/EOYAmt0817913
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt02318
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt05772416
IRS990/CYContributionsGrantsAmt046400
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0348846
IRS990/CYOtherExpensesAmt0757445
IRS990/CYOtherRevenueAmt0144988
IRS990/CYProgramServiceRevenueAmt07629817
IRS990/CYRevenuesLessExpensesAmt01381465
IRS990/CYSalariesCompEmpBnftPaidAmt0258725
IRS990/CYTotalExpensesAmt06788586
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt08170051
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt01531
IRS990/Desc0PROVIDE GROUP BENEFITS FOR HOSPITALIZATION, SURGICAL AND MEDICAL CARE, LIFE, DENTAL, ACCIDENT AND HEALTH BENEFITS FOR MEMBERS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt055904
IRS990/FeesForServicesLegalGrp/TotalAmt052036
IRS990/FeesForServicesOtherGrp/TotalAmt060000
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt048764
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0TROY MILNE
IRS990/Form990PartVIISectionAGrp/PersonNm1GAVIN VOGT
IRS990/Form990PartVIISectionAGrp/PersonNm2STEFAN PALLUCONI
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN PATTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4KATE HILDEBRANDT
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHAEL MCARDLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE/FUND MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01950
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0220395
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt046400
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03584588
IRS990/GrossReceiptsAmt011534244
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt042101
IRS990/InsuranceGrp/TotalAmt03210
IRS990/InvestmentIncomeGrp/ExclusionAmt0128451
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0128451
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt06651391
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05585843
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt098046
IRS990/LandBldgEquipBasisNetGrp/BOYAmt021317
IRS990/LandBldgEquipBasisNetGrp/EOYAmt023761
IRS990/LandBldgEquipCostOrOtherBssAmt0121807
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03364193
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE GROUP BENEFITS FOR HOSPITALIZATION, SURGICAL, AND MEDICAL CARE, LIFE, DENTAL, ACCIDENT, AND HEALTH BENEFITS FOR MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt046400
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt046400
IRS990/NetAssetsOrFundBalancesBOYAmt08650315
IRS990/NetAssetsOrFundBalancesEOYAmt09201206
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0220395
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0220395
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-830574
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt038064
IRS990/OfficeExpensesGrp/TotalAmt028759
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0106030
IRS990/OtherAssetsTotalGrp/EOYAmt0166993
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt064470
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE FEES
IRS990/OtherExpensesGrp/Desc1SURCHARGE, PUBLIC GOODS
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/Desc3TRANSITIONAL REINSURANC
IRS990/OtherExpensesGrp/TotalAmt0318337
IRS990/OtherExpensesGrp/TotalAmt199418
IRS990/OtherExpensesGrp/TotalAmt24433
IRS990/OtherExpensesGrp/TotalAmt32570
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSED OFFICE EXPENSES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0144988
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0144988
IRS990/OtherRevenueTotalAmt0144988
IRS990/OtherSalariesAndWagesGrp/TotalAmt0139578
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt08757
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt045920
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0TROY MILNE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1SELF-PAY CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06768365
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1861452
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06768365
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1861452
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt06523374
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0356147
IRS990/PYOtherExpensesAmt0830883
IRS990/PYOtherRevenueAmt0150844
IRS990/PYProgramServiceRevenueAmt07016393
IRS990/PYRevenuesLessExpensesAmt0-24481
IRS990/PYSalariesCompEmpBnftPaidAmt0193608
IRS990/PYTotalExpensesAmt07547865
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07523384
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01381465
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0638747
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02117250
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0193752
IRS990ScheduleD/ExpensesSubtotalAmt06594834
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt048764
IRS990ScheduleD/InvestmentExpensesNotIncldAmt048764
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-830574
IRS990ScheduleD/OtherExpensesNotIncludedAmt0144988
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023761
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt098046
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0121807
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0144988
IRS990ScheduleD/RevenueNotReportedAmt0-830574
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0193752
IRS990ScheduleD/RevenueSubtotalAmt07976299
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 144,988.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2REIMBURSED OFFICE EXPENSES 144,988.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt023761
IRS990ScheduleD/TotalExpensesPerForm990Amt06788586
IRS990ScheduleD/TotalRevenuePerForm990Amt08170051
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07145725
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06594834
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/TotalAssetsBOYAmt08762012
IRS990/TotalAssetsEOYAmt09329106
IRS990/TotalAssetsGrp/BOYAmt08762012
IRS990/TotalAssetsGrp/EOYAmt09329106
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt046400
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt06788586
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0111697
IRS990/TotalLiabilitiesEOYAmt0127900
IRS990/TotalLiabilitiesGrp/BOYAmt0111697
IRS990/TotalLiabilitiesGrp/EOYAmt0127900
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08650315
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09201206
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt07629817
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0128451
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07995200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08170051
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08762012
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09329106
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/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TROY MILNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE/FUND MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05854580400
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-19
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/ReturnTs02023-04-19T11:09:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TROY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MILNE
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,329,106
Liabilities
$127,900
Net assets
$9,201,206
Revenue
$8,170,051
Expenses
$6,788,586
Net income
$1,381,465
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