Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
990 • Fiscal year 2024 • EIN 23-7412739
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 20.3% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Assets
Down$740,867
Down $47,137 (-6.0%) from 2022
Net Assets
Down$729,456
Down $42,475 (-5.5%) from 2022
Liabilities
Down$11,411
Down $4,662 (-29%) from 2022
Revenue
Up$847,829
Up $255,574 (+43%) from 2022
Expenses
Up$874,048
Up $407,254 (+87%) from 2022
Net Income
Down-$26,219
Down $151,680 (-121%) from 2022
Tp provide training to local 40 sheet metal worker union members
To provide training to local 40 sheet metal workers.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $650,281 | $549,980 | ▼ $100,301 |
| Land, Buildings, and Equipment, Net | $46,286 | $93,752 | ▲ $47,466 |
| Accounts Receivable | $60,736 | $91,861 | ▲ $31,125 |
| Cash and Non-Interest-Bearing Accounts | $100 | $100 | → $0 |
| Total Assets | $762,577 | $740,867 | ▼ $21,710 |
| Other Assets Total | $5,174 | $5,174 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $6,902 | $11,411 | ▲ $4,509 |
| Total Liabilities | $6,902 | $11,411 | ▲ $4,509 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $752,341 | $726,122 | ▼ $26,219 |
| Net Assets With Donor Restrictions | $3,334 | $3,334 | → $0 |
| Total Net Assets Fund Balance | $755,675 | $729,456 | ▼ $26,219 |
| Total Liabilities and Net Assets / Fund Balance | $762,577 | $740,867 | ▼ $21,710 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $93,752 | $310,455 | $404,207 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Clifford Richards | Training Coordinator | FT | $103,815 | $68,230 | $172,045 |
| John M Beal | Labor Trustee | FT | $63,870 | $21,501 | $85,371 |
| Michael Dezinno | Management Trustee | - | $2,125 | - | $2,125 |
| Name | Title |
|---|---|
| Bob Butler | Labor Trustee |
| Fred Descy | Labor Trustee |
| John Nimmons | Labor Trustee |
| Joe Ferrucci | Management Trustee |
| Kenneth R Kleeberg | Management Trustee |
| Michael Thompson | Management Trustee |
| John Burgess | Management Trustee (p) |
| Line Item | Amount |
|---|---|
| Other Expenses | $450,142 |
| Salaries, Compensation, and Employee Benefits | $423,906 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $178,419 | - | - | $178,419 |
| Occupancy | $126,881 | - | - | $126,881 |
| Pension Plan Contributions | $95,243 | - | - | $95,243 |
| Current Officers, Directors, Trustees, and Key Employees | $86,116 | - | - | $86,116 |
| Other Employee Benefits | $44,017 | - | - | $44,017 |
| Payroll Taxes | $20,111 | - | - | $20,111 |
| Office Expenses | - | $18,615 | - | $18,615 |
| Travel | $17,462 | - | - | $17,462 |
| Other Expenses | $16,208 | $90,287 | - | $16,208 |
| Depreciation Depletion | - | $13,164 | - | $13,164 |
| Insurance | - | $9,464 | - | $9,464 |
| Fees for Services Legal | - | $8,959 | - | $8,959 |
| Fees for Services Accounting | - | $8,475 | - | $8,475 |
| All Other Expenses | $7,544 | - | - | $7,544 |
| Conferences and Meetings | - | $7,250 | - | $7,250 |
| Fees for Service Investment Mgmnt Fees | - | $1,552 | - | $1,552 |
| Advertising | $154 | - | - | $154 |
| Total Functional Expenses | $716,282 | $157,766 | $0 | $874,048 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $874,048 |
| Expenses per Audited Statements | $872,496 |
| Total Expenses per Audited Statements | $872,496 |
| Expenses Not Reported on Financial Statements | $1,552 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Trustees lynne kleeberg and kenneth kleeberg are related.”
“The fund has trustees that are appointed to the union and association.”
“A copy of the form 990 is provided to the union and management trustees for their review prior to signing and submission.”
“The board of trustees determines if a conflict of interest exists after a disclosure has been made and a resolution of the conflict is achieved by a mutual agreement between the parties and fund.”
“The board of trustees annually reviews compensation and documents the process in the minutes of the meetings.”
“Governing documents and financial statements are available for inspection at the fund office or by request.”
“The organization's governing body is responsible for the oversight of the audit as well as for the selection of the independent accountant.”
“Accounting principles generally accepted in the united states of america require fund management to evaluate tax positions taken by the fund and to recognize a tax liability (or asset) if it has taken an uncertain position that, more likely than not, would not be sustained upon examination by the irs. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 6902 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 11411 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 60736 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 91861 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE TRAINING TO LOCAL 40 SHEET METAL WORKERS. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 154 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 154 |
| IRS990/AllOtherContributionsAmt | 0 | 126120 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 7544 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 7544 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | NORTHEAST REGIONAL COUNCIL OF SMART |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8605292616 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 100-A OLD FORGE RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCKY HILL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 06067 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 100 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 100 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 86116 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 86116 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 7250 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 7250 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 126120 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 25504 |
| IRS990/CYOtherExpensesAmt | 0 | 450142 |
| IRS990/CYOtherRevenueAmt | 0 | 4309 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 691896 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -26219 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 423906 |
| IRS990/CYTotalExpensesAmt | 0 | 874048 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 847829 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 13164 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13164 |
| IRS990/Desc | 0 | TO PROVIDE TRAINING AND APPRENTICE PROGRAMS TO JOURNEYPERSONS AND APPRENTICES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3334 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3334 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 716282 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8475 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8475 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 8959 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 8959 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 1552 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 1552 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 21501 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 68230 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN M BEAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL DEZINNO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHN BURGESS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BOB BUTLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | FRED DESCY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOE FERRUCCI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KENNETH R KLEEBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOHN NIMMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MICHAEL THOMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CLIFFORD RICHARDS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 63870 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 2125 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 103815 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | LABOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MANAGEMENT TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MANAGEMENT TRUSTEE (P) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | LABOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | LABOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MANAGEMENT TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MANAGEMENT TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | LABOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MANAGEMENT TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRAINING COORDINATOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 847829 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 9464 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9464 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 25504 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 25504 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 69 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 310455 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 46286 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 93752 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 404207 |
| IRS990/LegalDomicileStateCd | 0 | CT |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE TRAINING TO LOCAL 40 SHEET METAL WORKER UNION MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 755675 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 729456 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 752341 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 726122 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 126881 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 126881 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 18615 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 18615 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5174 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 5174 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 44017 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 44017 |
| IRS990/OtherExpensesGrp/Desc | 0 | APPRENTICE STIPENDS |
| IRS990/OtherExpensesGrp/Desc | 1 | COST SHARING REIMBURSEM |
| IRS990/OtherExpensesGrp/Desc | 2 | CLASS TRAINING SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | TRAINING EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 90287 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 94041 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 30086 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 16208 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 94041 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 90287 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 30086 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16208 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 4309 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 4309 |
| IRS990/OtherRevenueTotalAmt | 0 | 4309 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 178419 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 178419 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 20111 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 20111 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 95243 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 95243 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JOHN NIMMONS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 691896 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 691896 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 52860 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 16273 |
| IRS990/PYOtherExpensesAmt | 0 | 286070 |
| IRS990/PYOtherRevenueAmt | 0 | 3655 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 525578 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -16256 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 328552 |
| IRS990/PYTotalExpensesAmt | 0 | 614622 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 598366 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -26219 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 691896 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 650281 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 549980 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 93752 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 310455 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 404207 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 1552 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 872496 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 1552 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 1552 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 1552 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 846277 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND TO RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 874048 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 847829 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 846277 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 872496 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 0 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
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| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TRUSTEES LYNNE KLEEBERG AND KENNETH KLEEBERG ARE RELATED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FUND HAS TRUSTEES THAT ARE APPOINTED TO THE UNION AND ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A COPY OF THE FORM 990 IS PROVIDED TO THE UNION AND MANAGEMENT TRUSTEES FOR THEIR REVIEW PRIOR TO SIGNING AND SUBMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF TRUSTEES DETERMINES IF A CONFLICT OF INTEREST EXISTS AFTER A DISCLOSURE HAS BEEN MADE AND A RESOLUTION OF THE CONFLICT IS ACHIEVED BY A MUTUAL AGREEMENT BETWEEN THE PARTIES AND FUND. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF TRUSTEES ANNUALLY REVIEWS COMPENSATION AND DOCUMENTS THE PROCESS IN THE MINUTES OF THE MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT THE FUND OFFICE OR BY REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION'S GOVERNING BODY IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | SHEET METAL WORKERS LOCAL 40 PENSION FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | SHEET METAL WORKERS LOCAL 40 SUPPLEMENTAL RETIREMENT FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | SMART LOCAL 40 UNION |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 066157817 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 061074075 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 3 | 060532495 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(9) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 401 A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 401 A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 3 | 501(C)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | CT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | CT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 3 | CT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | EMPLOYEE BENEFIT FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | EMPLOYEE BENEFIT FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | EMPLOYEE BENEFIT FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 3 | LOCAL UNION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 100 OLD FORGE RD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 100 OLD FORGE RD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 100 OLD FORGE RD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 3 | 100 OLD FORGE RD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ROCKY HILL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | ROCKY HILL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | ROCKY HILL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 3 | ROCKY HILL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | CT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | CT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 3 | CT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 06067 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 06067 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 06067 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 3 | 06067 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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