Civic Intelligence

Sheet Metal Workers Local 27

EIN 22-2568877 • 501(c)5 • Farmingdale, NJ

Profile

To provide educational programs and instruction for journeymen and apprentices accepted into the apprentice program.

PO Box 847Farmingdale, NJ 07727-0847

www.smwlu27.org/FUNDS.HTML

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.14x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.19x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

53rd percentile

5.7%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

37th percentile

-0.3%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

0.8%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,062,627

Down $6,099 (-0.3%) from 2023

Liabilities

Down

$281,571

Down $127,385 (-31%) from 2023

Net Assets

Up

$1,781,056

Up $121,286 (+7.3%) from 2023

Revenue

Up

$1,490,923

Up $12,266 (+0.8%) from 2023

Expenses

Up

$1,406,168

Up $40,628 (+3.0%) from 2023

Net Income

Down

$84,755

Down $28,362 (-25%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $1,617,510Liabilities 2010: $35,977Net Assets 2010: $1,581,5332010Assets 2011: $1,346,717Liabilities 2011: $44,273Net Assets 2011: $1,302,4442011Assets 2012: $1,067,745Liabilities 2012: $34,856Net Assets 2012: $1,032,8892012Assets 2013: $867,855Liabilities 2013: $31,950Net Assets 2013: $835,9052013Assets 2014: $845,124Liabilities 2014: $33,135Net Assets 2014: $811,9892014Assets 2015: $946,652Liabilities 2015: $37,329Net Assets 2015: $909,3232015Assets 2016: $1,129,986Liabilities 2016: $42,497Net Assets 2016: $1,087,4892016Assets 2017: $1,389,461Liabilities 2017: $49,354Net Assets 2017: $1,340,1072017Assets 2018: $1,613,651Liabilities 2018: $484,690Net Assets 2018: $1,128,9612018Assets 2019: $1,732,507Liabilities 2019: $436,015Net Assets 2019: $1,296,4922019Assets 2020: $1,682,464Liabilities 2020: $347,081Net Assets 2020: $1,335,3832020Assets 2021: $1,700,706Liabilities 2021: $198,112Net Assets 2021: $1,502,5942021Assets 2022: $1,844,597Liabilities 2022: $373,613Net Assets 2022: $1,470,9842022Assets 2023: $2,068,726Liabilities 2023: $408,956Net Assets 2023: $1,659,7702023Assets 2024: $2,062,627Liabilities 2024: $281,571Net Assets 2024: $1,781,0562024

Highlighted filing

2024

Assets$2,062,627
Liabilities$281,571
Net Assets$1,781,056

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $859,5792010Expenses 2011: $894,2942011Expenses 2012: $890,3232012Revenue 2013: $648,428Expenses 2013: $836,359Net Income 2013: -$187,9312013Revenue 2014: $717,594Expenses 2014: $740,505Net Income 2014: -$22,9112014Revenue 2015: $841,122Expenses 2015: $722,261Net Income 2015: $118,8612015Revenue 2016: $1,013,495Expenses 2016: $832,596Net Income 2016: $180,8992016Revenue 2017: $1,098,794Expenses 2017: $866,159Net Income 2017: $232,6352017Revenue 2018: $1,370,880Expenses 2018: $1,204,033Net Income 2018: $166,8472018Revenue 2019: $1,386,093Expenses 2019: $1,270,188Net Income 2019: $115,9052019Revenue 2020: $1,110,652Expenses 2020: $1,114,807Net Income 2020: -$4,1552020Revenue 2021: $1,377,560Expenses 2021: $1,206,362Net Income 2021: $171,1982021Revenue 2022: $1,391,614Expenses 2022: $1,302,339Net Income 2022: $89,2752022Revenue 2023: $1,478,657Expenses 2023: $1,365,540Net Income 2023: $113,1172023Revenue 2024: $1,490,923Expenses 2024: $1,406,168Net Income 2024: $84,7552024

Highlighted filing

2024

Revenue$1,490,923
Expenses$1,406,168
Net Income$84,755

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.06$0.28$1.78$1.49$1.41$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.41$1.66$1.48$1.37$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.84$0.37$1.47$1.39$1.30$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.70$0.20$1.50$1.38$1.21$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.68$0.35$1.34$1.11$1.11$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.44$1.30$1.39$1.27$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.48$1.13$1.37$1.20$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.39$0.05$1.34$1.10$0.87$0.23
2016Summary only. Only limited summary data is available for this year.$1.13$0.04$1.09$1.01$0.83$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.04$0.91$0.84$0.72$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.03$0.81$0.72$0.74$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.87$0.03$0.84$0.65$0.84$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.03$1.03$0.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.04$1.30$0.89
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.04$1.58$0.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$2,313,275
Mission and Program Overview

Mission

To provide educational programs and instruction for journeymen and apprentices accepted into the apprentice program.

Education and training of union apprentices and participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,658,613$1,781,056▲ $122,443
Investments in Publicly Traded Securities$644,556$949,253▲ $304,697
Cash and Non-Interest-Bearing Accounts$732,371$438,465▼ $293,906
Land, Buildings, and Equipment, Net$337,519$385,350▲ $47,831
Accounts Receivable$145,807$91,818▼ $53,989
Savings and Temporary Cash Investments$103,059$36,277▼ $66,782
Prepaid Expenses and Deferred Charges$5,091$5,737▲ $646
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,068,726$2,062,627▼ $6,099
Other Assets Total$100,323$155,727▲ $55,404
Liabilities
Other Liabilities$363,689$218,746▼ $144,943
Accounts Payable and Accrued Expenses$46,424$62,825▲ $16,401
Total Liabilities$410,113$281,571▼ $128,542
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,658,613$1,781,056▲ $122,443
Total Liabilities and Net Assets / Fund Balance$2,068,726$2,062,627▼ $6,099

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$226,542$616,084$842,626
Leasehold Improvements$158,808$326,115$484,923
Other Assets Org$154,328--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John EspinosTraining DirectorFT$188,869$155,317$344,186
Chris GeorgeFund AdministratorFT$188,869$151,098$339,967

Board Members and Trustees

NameTitle
Andy RikerTrustee
Gerard EzyskeTrustee
Gerard Hogan IiiTrustee
Johnnie WhittingtonUnion Trustee
Mike KolbasowskiUnion Trustee
Thomas DebartoloUnion Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,097,941
Investment Income
$-3,420
Other Revenue
$396,402
Change in Net Assets
$84,755

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,151,638
Revenue Not Reported on Financial Statements
$339,285
Revenue Not Reported on Form 990
$37,688
Other Revenue Adjustments
$335,671
Total Revenue per Audited Statements
$1,189,326
Total Revenue per Form 990
$1,490,923
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$980,709
Other Expenses$425,459
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$377,738--$377,738
Other Employee Benefits$87,463$157,029-$244,492
Other Salaries and Wages-$188,869-$188,869
Occupancy$129,604$19,380-$148,984
Pension Plan Contributions$129,469--$129,469
Depreciation Depletion$47,813$13,600-$61,413
Payroll Taxes$26,769$13,372-$40,141
Fees for Services Accounting-$33,264-$33,264
Fees for Services Legal-$31,498-$31,498
Insurance-$19,263-$19,263
Conferences and Meetings$14,612--$14,612
Advertising$8,100--$8,100
Office Expenses-$5,112-$5,112
Travel$4,302--$4,302
Fees for Service Investment Mgmnt Fees-$3,614-$3,614
Other Expenses$3,180--$3,180
All Other Expenses-$1,047-$1,047
Total Functional Expenses$920,120$486,048$0$1,406,168

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,406,168
Expenses per Audited Statements$1,402,554
Total Expenses per Audited Statements$1,066,883
Expenses Not Reported on Financial Statements$3,614
Expenses Not Reported on Form 990$-335,671
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contractors Atf Payable$218,746
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 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 B, Line 11B

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

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.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 27
EIN
22-2568877
Phone
7329191988
Address
PO BOX 847, FARMINGDALE, NJ 07727-0847

Signing Officer

Name
Nicholas Studenko
Title
Fund Administrator
Phone
7329191988
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicholas Studenko
Formed
1984
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
3
Employees
17
Volunteers
0

Preparer

Firm
Mspc Cpas & Advisors Pc
Address
340 NORTH AVENUE EAST, CRANFORD, NJ 07016-2496
Preparer
Patrick M Trombetta CPA
Phone
9082727000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, 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:

The plan obtained its latest determination letter on august 23, 2020, in which the internal revenue service (irs) states that the plan, as then designed, was in compliance with the applicable requirements of the irc. The plan has been amended since receiving the determination letter. However, the plan administrator believes that the plan is currently designed and being operated in compliance with the applicable requirements of the irc. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Allocation of expenses to other funds

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Allocation of expenses to other funds

Raw XML AppendixShowing 400 of 620 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
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IRS990/NetAssetsOrFundBalancesBOYAmt01658613
IRS990/NetAssetsOrFundBalancesEOYAmt01781056
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-34759
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-34759
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt037688
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt019380
IRS990/OccupancyGrp/ProgramServicesAmt0129604
IRS990/OccupancyGrp/TotalAmt0148984
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05112
IRS990/OfficeExpensesGrp/TotalAmt05112
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0100323
IRS990/OtherAssetsTotalGrp/EOYAmt0155727
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0157029
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt087463
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0244492
IRS990/OtherExpensesGrp/Desc0TOOLS & SUPPLIES
IRS990/OtherExpensesGrp/Desc1APPRENTICE CONTEST
IRS990/OtherExpensesGrp/Desc2DRUG TESTING
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt081210
IRS990/OtherExpensesGrp/ProgramServicesAmt14944
IRS990/OtherExpensesGrp/ProgramServicesAmt24916
IRS990/OtherExpensesGrp/ProgramServicesAmt33180
IRS990/OtherExpensesGrp/TotalAmt081210
IRS990/OtherExpensesGrp/TotalAmt14944
IRS990/OtherExpensesGrp/TotalAmt24916
IRS990/OtherExpensesGrp/TotalAmt33180
IRS990/OtherLiabilitiesGrp/BOYAmt0363689
IRS990/OtherLiabilitiesGrp/EOYAmt0218746
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1525100
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0ALLOCATION TO OTHER FU
IRS990/OtherRevenueMiscGrp/Desc1GRANT INCOME
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0335671
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt129139
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt227402
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0335671
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt129139
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt227402
IRS990/OtherRevenueTotalAmt0396402
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0188869
IRS990/OtherSalariesAndWagesGrp/TotalAmt0188869
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013372
IRS990/PayrollTaxesGrp/ProgramServicesAmt026769
IRS990/PayrollTaxesGrp/TotalAmt040141
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0129469
IRS990/PensionPlanContributionsGrp/TotalAmt0129469
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05091
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05737
IRS990/PrincipalOfficerNm0NICHOLAS STUDENKO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01097941
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01097941
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt026143
IRS990/PYOtherExpensesAmt0412998
IRS990/PYOtherRevenueAmt0381673
IRS990/PYProgramServiceRevenueAmt01070841
IRS990/PYRevenuesLessExpensesAmt0113117
IRS990/PYSalariesCompEmpBnftPaidAmt0952542
IRS990/PYTotalExpensesAmt01365540
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01478657
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt084755
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01494343
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01658613
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01781056
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0103059
IRS990/SavingsAndTempCashInvstGrp/EOYAmt036277
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0226542
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0616084
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0842626
IRS990ScheduleD/ExpensesNotReportedAmt0-335671
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt03614
IRS990ScheduleD/ExpensesSubtotalAmt01402554
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt03614
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03614
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0158808
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0326115
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0484923
IRS990ScheduleD/NetUnrealizedGainsInvstAmt037688
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01399
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1154328
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ACCRUED INTEREST & DIVIDENDS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM RELATED PARTIES
IRS990ScheduleD/OtherExpensesIncludedAmt0-335671
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0218746
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACTORS ATF PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0335671
IRS990ScheduleD/RevenueNotReportedAmt037688
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0339285
IRS990ScheduleD/RevenueSubtotalAmt01151638
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON AUGUST 23, 2020, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATES THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ALLOCATION OF EXPENSES TO OTHER FUNDS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ALLOCATION OF EXPENSES TO OTHER FUNDS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0385350
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0155727
IRS990ScheduleD/TotalExpensesPerForm990Amt01406168
IRS990ScheduleD/TotalLiabilityAmt0218746
IRS990ScheduleD/TotalRevenuePerForm990Amt01490923
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01189326
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01066883
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0188869
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1188869
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2209460
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3169396
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt4169396
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt066844
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt162625
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt291668
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt384751
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt484744
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt088473
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt188473
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt234632
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt334632
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt434632
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN ESPINOS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1CHRIS GEORGE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2THOMAS DEBARTOLO

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