Civic Intelligence

Sheet Metal Workers Local 27 Health and Welfare Fund

990 • Fiscal year 2014 • EIN 22-1538529

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

Organization ProfileWWW.SMWLU27.ORG/FUNDS.HTML

View Organization Page

PO Box 847Farmingdale, NJ 07727-0847

(732) 919-1988

Siviq Scores

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

Liabilities / Assets

88th percentile

0.53x

Higher debt load relative to assets than 88% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

85th percentile

0.33x

Higher debt load relative to revenue than 85% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Net Margin

85th percentile

30%

Higher net margin than 85% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Asset Growth

59th percentile

6.3%

Faster asset growth than 59% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

41st percentile

1.6%

Faster revenue growth than 41% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$5,213,860

Up $307,304 (+6.3%) from 2013

Net Assets

Up

$2,427,266

Up $2,411,421 (+15219%) from 2013

Liabilities

Down

$2,786,594

Down $2,104,117 (-43%) from 2013

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin85th percentile

Revenue

Up

$8,343,105

Up $134,869 (+1.6%) from 2013

Expenses

Down

$5,819,329

Down $4,505,432 (-44%) from 2013

Net Income

Up

$2,523,776

Up $4,640,301 (+219%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $9,759,345Liabilities 2010: $5,987,231Net Assets 2010: $3,772,1142010Assets 2011: $10,523,873Liabilities 2011: $6,482,209Net Assets 2011: $4,041,6642011Assets 2012: $7,829,533Liabilities 2012: $5,828,978Net Assets 2012: $2,000,5552012Assets 2013: $4,906,556Liabilities 2013: $4,890,711Net Assets 2013: $15,8452013Assets 2014: $5,213,860Liabilities 2014: $2,786,594Net Assets 2014: $2,427,2662014Assets 2015: $7,411,456Liabilities 2015: $2,687,249Net Assets 2015: $4,724,2072015Assets 2016: $9,912,126Liabilities 2016: $3,066,209Net Assets 2016: $6,845,9172016Assets 2017: $11,963,982Liabilities 2017: $3,203,878Net Assets 2017: $8,760,1042017Assets 2018: $13,022,720Liabilities 2018: $910,892Net Assets 2018: $12,111,8282018Assets 2019: $16,186,480Liabilities 2019: $719,133Net Assets 2019: $15,467,3472019Assets 2020: $15,955,396Liabilities 2020: $893,795Net Assets 2020: $15,061,6012020Assets 2021: $14,734,898Liabilities 2021: $967,589Net Assets 2021: $13,767,3092021Assets 2022: $10,961,042Liabilities 2022: $919,398Net Assets 2022: $10,041,6442022Assets 2023: $12,606,665Liabilities 2023: $1,130,649Net Assets 2023: $11,476,0162023Assets 2024: $14,124,403Liabilities 2024: $1,441,288Net Assets 2024: $12,683,1152024

Highlighted filing

2014

Assets$5,213,860
Liabilities$2,786,594
Net Assets$2,427,266
Open 2014 Filing

Operations Trend

Revenue Growth41st percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $11,316,3042010Revenue 2011: $12,523,084Expenses 2011: $12,111,513Net Income 2011: $411,5712011Expenses 2012: $11,896,0602012Revenue 2013: $8,208,236Expenses 2013: $10,324,761Net Income 2013: -$2,116,5252013Revenue 2014: $8,343,105Expenses 2014: $5,819,329Net Income 2014: $2,523,7762014Revenue 2015: $8,644,663Expenses 2015: $6,146,327Net Income 2015: $2,498,3362015Revenue 2016: $9,565,388Expenses 2016: $7,372,692Net Income 2016: $2,192,6962016Revenue 2017: $9,006,480Expenses 2017: $7,672,265Net Income 2017: $1,334,2152017Revenue 2018: $9,998,351Expenses 2018: $8,372,519Net Income 2018: $1,625,8322018Revenue 2019: $10,170,132Expenses 2019: $8,118,413Net Income 2019: $2,051,7192019Revenue 2020: $7,870,989Expenses 2020: $9,377,077Net Income 2020: -$1,506,0882020Revenue 2021: $9,589,216Expenses 2021: $10,309,538Net Income 2021: -$720,3222021Revenue 2022: $9,459,691Expenses 2022: $11,015,320Net Income 2022: -$1,555,6292022Revenue 2023: $11,594,174Expenses 2023: $10,882,437Net Income 2023: $711,7372023Revenue 2024: $11,092,827Expenses 2024: $10,761,511Net Income 2024: $331,3162024

Highlighted filing

2014

Revenue$8,343,105
Expenses$5,819,329
Net Income$2,523,776
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$12,234,900
Mission and Program Overview

Mission

To provide health and welfare benefits for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,609,537$3,362,298▼ $247,239
Rtn Earn Endowment Incm Other Fnds$15,845$2,427,266▲ $2,411,421
Accounts Receivable$746,742$753,066▲ $6,324
Savings and Temporary Cash Investments$83,828$584,309▲ $500,481
Cash and Non-Interest-Bearing Accounts$328,383$387,719▲ $59,336
Prepaid Expenses and Deferred Charges$18,279$7,071▼ $11,208
Land, Buildings, and Equipment, Net$5,233$4,843▼ $390
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$4,906,556$5,213,860▲ $307,304
Other Assets Total$114,554$114,554→ $0
Liabilities
Other Liabilities$4,821,050$2,631,603▼ $2,189,447
Accounts Payable and Accrued Expenses$69,661$154,991▲ $85,330
Total Liabilities$4,890,711$2,786,594▼ $2,104,117
Net Assets / Fund Balance
Total Net Assets Fund Balance$15,845$2,427,266▲ $2,411,421
Total Liabilities and Net Assets / Fund Balance$4,906,556$5,213,860▲ $307,304

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,454$95,890$99,344
Other Land Buildings$1,389$119$1,508
Compensation and Service Providers
Top Officer Pay46th percentile

Board Members and Trustees

NameTitle
Andrew CaccholiTrustee
Debbie SchmidtTrustee
Earl NicodemusTrustee
Gerry LyleTrustee
Richard BonnerTrustee
Thomas DebartoloTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Aetna Life Insurance CompanyThird Party Administrator Of Medical Ben55 LANE ROAD, Fairfield, NJ 07004$295,275
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,655,565
Investment Income
$267,456
Other Revenue
$420,084
Change in Net Assets
$2,523,776

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,320,342
Revenue Not Reported on Financial Statements
$22,763
Revenue Not Reported on Form 990
$-112,355
Total Revenue per Audited Statements
$8,207,987
Total Revenue per Form 990
$8,343,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$282,621
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0
Other Expenses$-1,487,496

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$7,024,204
Other Salaries and Wages---$143,028
Pension Plan Contributions---$66,342
Other Employee Benefits---$61,103
Occupancy---$55,192
Fees for Services Accounting---$46,980
Fees for Services Legal---$26,358
Other Expenses---$24,850
Fees for Service Investment Mgmnt Fees---$22,763
Office Expenses---$14,156
Payroll Taxes---$12,148
Insurance---$10,822
Conferences and Meetings---$8,954
Information Technology---$7,783
Fees for Services Other---$2,221
Depreciation Depletion---$1,898
All Other Expenses---$-2,245,751
Total Functional Expenses$0$0$0$5,819,329

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,986,013
Total Expenses per Audited Statements$7,986,013
Total Expenses per Form 990$5,819,329
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-2,166,684
Other Expense Adjustments$-2,189,447
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Estimated Future Liabilities$1,949,603
Estimated Benefit Claims Payable$562,409
Current Benefit Claims Payable$119,591
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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 B, Line 11

“The form 990 will be reviewed, approved and signed by a trustee prior to filing, but will be presented to the entire board of trustees after filing.”

Form 990, Part VI, Section C, Line 19

“All governing documents, policies and financial statements are available for the participants of the fund to review at the fund office.”

Form 990, Part VII

“Debbie schmidt - p.o. Box 307, 395 ridge rd., dayton, nj 08810. Richard bonner - 708-1 old shore rd., forked river, nj 08731. Gerry lyle - p.o. Box 545, howell, nj 07731.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 27
EIN
22-1538529
Phone
7329191988
Address
PO BOX 847, FARMINGDALE, NJ 07727-0847

Signing Officer

Name
Andrew Cacchioli
Title
Trustee / President
Phone
7329191988
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Caccholi
Formed
1956
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
0

Preparer

Firm
Capaldi Reynolds & Pelosi Pa
Address
332 TILTON ROAD, NORTHFIELD, NJ 08225
Preparer
Chris a Foust
Phone
6098234621
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The board of trustees has responsibility for overseeing the audit and for the selection of the independent auditor.”

Financial Statement Notes

PART X, LINE 2:

“U.s. Gaap requires plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for the years prior to 2010.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Net decrease in plan's benefit obligations”

Raw XML Appendix371 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/BOYAmt069661
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0154991
IRS990/AccountsReceivableGrp/BOYAmt0746742
IRS990/AccountsReceivableGrp/EOYAmt0753066
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE HEALTH AND WELFARE BENEFITS FOR ITS MEMBERS.
IRS990/AllOtherExpensesGrp/TotalAmt0-2245751
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt07024204
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TRUSTEES
IRS990/BooksInCareOfDetail/PhoneNum07329191988
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0322 SQUANKUM YELLOWBROOK RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0FARMINGDALE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0077270847
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0328383
IRS990/CashNonInterestBearingGrp/EOYAmt0387719
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt08954
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0295275
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt055 LANE ROAD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0FAIRFIELD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0NJ
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd007004
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0AETNA LIFE INSURANCE COMPANY
IRS990/ContractorCompensationGrp/ServicesDesc0THIRD PARTY ADMINISTRATOR OF MEDICAL BEN
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt07024204
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0267456
IRS990/CYOtherExpensesAmt0-1487496
IRS990/CYOtherRevenueAmt0420084
IRS990/CYProgramServiceRevenueAmt07655565
IRS990/CYRevenuesLessExpensesAmt02523776
IRS990/CYSalariesCompEmpBnftPaidAmt0282621
IRS990/CYTotalExpensesAmt05819329
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt08343105
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt01898
IRS990/Desc0THE PURPOSE OF THE FUND IS TO PROVIDE HEALTH AND WELFARE BENEFITS SUCH AS MEDICAL CARE, PRESCRIPTION BENEFITS, DENTAL, VISION CARE, LIFE INSURANCE AND DEATH BENEFITS FOR ITS 576 MEMBERS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt046980
IRS990/FeesForServicesLegalGrp/TotalAmt026358
IRS990/FeesForServicesOtherGrp/TotalAmt02221
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt022763
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.30
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/PersonNm0DEBBIE SCHMIDT
IRS990/Form990PartVIISectionAGrp/PersonNm1RICHARD BONNER
IRS990/Form990PartVIISectionAGrp/PersonNm2ANDREW CACCHOLI
IRS990/Form990PartVIISectionAGrp/PersonNm3THOMAS DEBARTOLO
IRS990/Form990PartVIISectionAGrp/PersonNm4GERRY LYLE
IRS990/Form990PartVIISectionAGrp/PersonNm5EARL NICODEMUS
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
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01956
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0154719
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt04046514
IRS990/GrossReceiptsAmt012234900
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt07783
IRS990/InsuranceGrp/TotalAmt010822
IRS990/InvestmentIncomeGrp/ExclusionAmt0112737
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0112737
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03609537
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03362298
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt096009
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05233
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04843
IRS990/LandBldgEquipCostOrOtherBssAmt0100852
IRS990/LegalDomicileStateCd0NJ
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03891795
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE HEALTH AND WELFARE BENEFITS FOR ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt015845
IRS990/NetAssetsOrFundBalancesEOYAmt02427266
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0154719
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0154719
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-112355
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt055192
IRS990/OfficeExpensesGrp/TotalAmt014156
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0114554
IRS990/OtherAssetsTotalGrp/EOYAmt0114554
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt061103
IRS990/OtherExpensesGrp/Desc0INSURANCE ADMINISTRATIO
IRS990/OtherExpensesGrp/Desc1ADMINISTRATIVE EXPENSE
IRS990/OtherExpensesGrp/Desc2TRANSITIONAL REINSURANC
IRS990/OtherExpensesGrp/Desc3CONSULTANT
IRS990/OtherExpensesGrp/TotalAmt0295275
IRS990/OtherExpensesGrp/TotalAmt1169687
IRS990/OtherExpensesGrp/TotalAmt271316
IRS990/OtherExpensesGrp/TotalAmt324850
IRS990/OtherLiabilitiesGrp/BOYAmt04821050
IRS990/OtherLiabilitiesGrp/EOYAmt02631603
IRS990/OtherRevenueMiscGrp/BusinessCd0525100
IRS990/OtherRevenueMiscGrp/BusinessCd1525100
IRS990/OtherRevenueMiscGrp/BusinessCd2525100
IRS990/OtherRevenueMiscGrp/Desc0STOP LOSS RECOVERIES
IRS990/OtherRevenueMiscGrp/Desc1ALLOCATED OVERHEAD
IRS990/OtherRevenueMiscGrp/Desc2LATE FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0288884
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1127871
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt23329
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0288884
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1127871
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt23329
IRS990/OtherRevenueTotalAmt0420084
IRS990/OtherSalariesAndWagesGrp/TotalAmt0143028
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt012148
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt066342
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018279
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07071
IRS990/PrincipalOfficerNm0ANDREW CACCHOLI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1PARTICIPANT SELF PAYS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06555697
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11099868
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06555697
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11099868
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt010173331
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0348895
IRS990/PYOtherExpensesAmt0-90523
IRS990/PYOtherRevenueAmt0438655
IRS990/PYProgramServiceRevenueAmt07420686
IRS990/PYRevenuesLessExpensesAmt0-2116525
IRS990/PYSalariesCompEmpBnftPaidAmt0241953
IRS990/PYTotalExpensesAmt010324761
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08208236
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt02523776
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt015845
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02427266
IRS990/SavingsAndTempCashInvstGrp/BOYAmt083828
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0584309
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03454
IRS990ScheduleD/EquipmentGrp/DepreciationAmt095890
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt099344
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-2166684
IRS990ScheduleD/ExpensesSubtotalAmt07986013
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt022763
IRS990ScheduleD/InvestmentExpensesNotIncldAmt022763
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-112355
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-2189447
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01389
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0119
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01508
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01949603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1562409
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2119591
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ESTIMATED FUTURE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ESTIMATED BENEFIT CLAIMS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CURRENT BENEFIT CLAIMS PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt0-112355
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt022763
IRS990ScheduleD/RevenueSubtotalAmt08320342
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2010.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NET DECREASE IN PLAN'S BENEFIT OBLIGATIONS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04843
IRS990ScheduleD/TotalExpensesPerForm990Amt05819329
IRS990ScheduleD/TotalLiabilityAmt02631603
IRS990ScheduleD/TotalRevenuePerForm990Amt08343105
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08207987
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07986013
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WILL BE REVIEWED, APPROVED AND SIGNED BY A TRUSTEE PRIOR TO FILING, BUT WILL BE PRESENTED TO THE ENTIRE BOARD OF TRUSTEES AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE FOR THE PARTICIPANTS OF THE FUND TO REVIEW AT THE FUND OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEBBIE SCHMIDT - P.O. BOX 307, 395 RIDGE RD., DAYTON, NJ 08810. RICHARD BONNER - 708-1 OLD SHORE RD., FORKED RIVER, NJ 08731. GERRY LYLE - P.O. BOX 545, HOWELL, NJ 07731.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSEEING THE AUDIT AND FOR THE SELECTION OF THE INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04906556
IRS990/TotalAssetsEOYAmt05213860
IRS990/TotalAssetsGrp/BOYAmt04906556
IRS990/TotalAssetsGrp/EOYAmt05213860
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt05819329
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04890711
IRS990/TotalLiabilitiesEOYAmt02786594
IRS990/TotalLiabilitiesGrp/BOYAmt04890711
IRS990/TotalLiabilitiesGrp/EOYAmt02786594
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt015845
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02427266
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt07655565
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0112737
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08230368
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08343105
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04906556
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05213860
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 847
IRS990/USAddress/CityNm0FARMINGDALE
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd0077270847
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.SMWLU27.ORG/FUNDS.HTML
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW CACCHIOLI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE / PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07329191988
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 27
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HEALTH AND WELFARE FUND
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0221538529
ReturnHeader/Filer/PhoneNum07329191988
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 847
ReturnHeader/Filer/USAddress/CityNm0FARMINGDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd0077270847
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0222097516
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAPALDI REYNOLDS & PELOSI PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0332 TILTON ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTHFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008225
ReturnHeader/PreparerPersonGrp/PhoneNum06098234621
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS A FOUST
ReturnHeader/ReturnTs02015-11-16T13:02:59-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,213,860
Liabilities
$2,786,594
Net assets
$2,427,266
Revenue
$8,343,105
Expenses
$5,819,329
Net income
$2,523,776
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$1.44$12.7$11.1$10.8$0.33
2023Detailed filing. Detailed filing data is available for this year.$12.6$1.13$11.5$11.6$10.9$0.71
2022Detailed filing. Detailed filing data is available for this year.$11.0$0.92$10.0$9.46$11.0$1.56
2021Detailed filing. Detailed filing data is available for this year.$14.7$0.97$13.8$9.59$10.3$0.72
2020Detailed filing. Detailed filing data is available for this year.$16.0$0.89$15.1$7.87$9.38$1.51
2019Detailed filing. Detailed filing data is available for this year.$16.2$0.72$15.5$10.2$8.12$2.05
2018Detailed filing. Detailed filing data is available for this year.$13.0$0.91$12.1$10.00$8.37$1.63
2017Detailed filing. Detailed filing data is available for this year.$12.0$3.20$8.76$9.01$7.67$1.33
2016Summary only. Only limited summary data is available for this year.$9.91$3.07$6.85$9.57$7.37$2.19
2015Detailed filing. Detailed filing data is available for this year.$7.41$2.69$4.72$8.64$6.15$2.50
2014Detailed filing. Detailed filing data is available for this year.$5.21$2.79$2.43$8.34$5.82$2.52
2013Detailed filing. Detailed filing data is available for this year.$4.91$4.89$0.02$8.21$10.3$2.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.83$5.83$2.00$11.9
2011Summary only. Only limited summary data is available for this year.$10.5$6.48$4.04$12.5$12.1$0.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.76$5.99$3.77$11.3