Civic Intelligence

Sheet Metal Workers Local 44

990 • Fiscal year 2023 • EIN 24-0721005

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 28, 2024

270 North Sherman StreetWilkes Barre, PA 18702

(570) 822-4781

Siviq Scores

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

Liabilities / Assets

91st percentile

0.29x

Higher debt load relative to assets than 91% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

0.56x

Higher debt load relative to revenue than 93% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

44th percentile

3.9%

Higher net margin than 44% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

77th percentile

$174,720

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Asset Growth

37th percentile

1.6%

Faster asset growth than 37% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-2.7%

Faster revenue growth than 26% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,319,079

Up $36,675 (+1.6%) from 2022

Net Assets

Up

$1,639,916

Up $59,241 (+3.7%) from 2022

Liabilities

Down

$679,163

Down $22,566 (-3.2%) from 2022

Revenue

Down

$1,206,339

Down $33,056 (-2.7%) from 2022

Expenses

Up

$1,159,215

Up $34,511 (+3.1%) from 2022

Net Income

Down

$47,124

Down $67,567 (-59%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $651,488Liabilities 2012: $17,003Net Assets 2012: $634,4852012Assets 2013: $1,031,142Liabilities 2013: $22,396Net Assets 2013: $1,008,7462013Assets 2014: $1,178,702Liabilities 2014: $4,031Net Assets 2014: $1,174,6712014Assets 2015: $1,312,151Liabilities 2015: $1,810Net Assets 2015: $1,310,3412015Assets 2016: $1,410,801Liabilities 2016: $28,445Net Assets 2016: $1,382,3562016Assets 2017: $1,354,273Liabilities 2017: $20,359Net Assets 2017: $1,333,9142017Assets 2018: $1,417,053Liabilities 2018: $4,357Net Assets 2018: $1,412,6962018Assets 2019: $1,277,880Liabilities 2019: $4,705Net Assets 2019: $1,273,1752019Assets 2020: $1,294,700Liabilities 2020: $2,359Net Assets 2020: $1,292,3412020Assets 2021: $1,498,358Liabilities 2021: $2,206Net Assets 2021: $1,496,1522021Assets 2022: $2,282,404Liabilities 2022: $701,729Net Assets 2022: $1,580,6752022Assets 2023: $2,319,079Liabilities 2023: $679,163Net Assets 2023: $1,639,9162023Assets 2024: $2,181,209Liabilities 2024: $653,958Net Assets 2024: $1,527,2512024

Highlighted filing

2023

Assets$2,319,079
Liabilities$679,163
Net Assets$1,639,916

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $691,1742012Revenue 2013: $1,051,027Expenses 2013: $682,705Net Income 2013: $368,3222013Revenue 2014: $963,162Expenses 2014: $780,384Net Income 2014: $182,7782014Revenue 2015: $934,215Expenses 2015: $741,922Net Income 2015: $192,2932015Revenue 2016: $824,294Expenses 2016: $796,139Net Income 2016: $28,1552016Revenue 2017: $974,416Expenses 2017: $1,016,482Net Income 2017: -$42,0662017Revenue 2018: $1,054,929Expenses 2018: $975,401Net Income 2018: $79,5282018Revenue 2019: $1,040,446Expenses 2019: $1,184,457Net Income 2019: -$144,0112019Revenue 2020: $1,000,592Expenses 2020: $986,235Net Income 2020: $14,3572020Revenue 2021: $1,192,758Expenses 2021: $978,642Net Income 2021: $214,1162021Revenue 2022: $1,239,395Expenses 2022: $1,124,704Net Income 2022: $114,6912022Revenue 2023: $1,206,339Expenses 2023: $1,159,215Net Income 2023: $47,1242023Revenue 2024: $1,134,666Expenses 2024: $1,249,816Net Income 2024: -$115,1502024

Highlighted filing

2023

Revenue$1,206,339
Expenses$1,159,215
Net Income$47,124
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 28, 2024
Return Version
2023v5.0
Gross Receipts
$1,553,215
Mission and Program Overview

Mission

To organize workers and to secure improved wages, benefits and working conditions.

To organize workers and to secure improved wages, employee benefits and working conditions

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$969,713$924,626▼ $45,087
Investments in Publicly Traded Securities$699,732$732,844▲ $33,112
Cash and Non-Interest-Bearing Accounts$561,828$603,946▲ $42,118
Savings and Temporary Cash Investments$51,131$57,663▲ $6,532
Total Assets$2,282,404$2,319,079▲ $36,675
Liabilities
Mortgage Notes Payable Secured by Investment Property$700,000$677,540▼ $22,460
Other Liabilities$1,729$1,623▼ $106
Total Liabilities$701,729$679,163▼ $22,566
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,580,675$1,639,916▲ $59,241
Total Net Assets Fund Balance$1,580,675$1,639,916▲ $59,241
Total Liabilities and Net Assets / Fund Balance$2,282,404$2,319,079▲ $36,675

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$749,284$188,698$937,982
Other Land Buildings$66,236$44,146$110,382
Land$101,000-$101,000
Equipment$8,106$53,051$61,157
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald DunneBusiness Manager/fstFT$105,043$69,677$174,720
Thomas ConnerBusiness RepresentativeFT$99,212$68,817$168,029
Jeffrey SchmudeOrganizerFT$80,540$65,854$146,394
Robert E RushkowskiVice PresidentPT$1,400$54,051$55,451
Michael SerranoTrusteePT$250$7,408$7,658
Richard NelsonPresidentPT$1,800-$1,800
Michael RacoskiSecretaryPT$1,500-$1,500
Blaine MadaraExecutive BoardPT$1,400-$1,400
Richard WaughExecutive BoardPT$1,400-$1,400
Travis BuchanonWardenPT$250$333$583
Andrew DiltzExecutive BoardPT$313-$313
Casey McgovernTrusteePT$250-$250
Chris PeetTrusteePT$250-$250
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,173,666
Investment Income
$22,293
Other Revenue
$10,380
Change in Net Assets
$47,124

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,206,339
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$12,117
Total Revenue per Audited Statements
$1,218,456
Total Revenue per Form 990
$1,206,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$582,085
Other Expenses$541,518
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---$497,955
Occupancy---$65,308
Other Salaries and Wages---$54,839
Depreciation Depletion---$47,896
Insurance---$36,835
Benefits to Members---$35,612
Interest---$24,298
Payroll Taxes---$20,736
Travel---$16,457
Other Expenses---$12,995
Office Expenses---$12,204
All Other Expenses---$10,408
Conferences and Meetings---$9,690
Other Employee Benefits---$8,555
Fees for Services Accounting---$6,180
Fees for Services Other---$4,500
Advertising---$3,921
Fees for Service Investment Mgmnt Fees---$1,287
Total Functional Expenses$0$0$0$1,159,215

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,159,215
Total Expenses per Audited Statements$1,159,215
Total Expenses per Form 990$1,159,215
Expenses Not Reported on Financial Statements$0
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Withholdings$1,623
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is a labor local union which has dues paying members.

Form 990, Part VI, Section A, Line 7A

The local union's membership elects the members of the governing body.

Form 990, Part VI, Section A, Line 7B

A few decisions of the governing body are subject to approval by the members of the organization, such as officer salaries and major purchases. Approvals are done by vote at the members monthly meetings.

Form 990, Part VI, Section B, Line 11B

After the organization's accountant prepares form 990 but prior to signature, the governing body reviews the tax return with their accountant.

Form 990, Part VI, Section C, Line 19

Copies of the organization's governing documents and financials are available upon request at the local union office.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 44
EIN
24-0721005
Phone
5708224781
Address
270 NORTH SHERMAN STREET, WILKES BARRE, PA 18702

Signing Officer

Name
Donald Dunne
Title
Business Manager
Phone
5708224781
Signed
2024-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Dunne
Formed
1952
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
0
Employees
6
Volunteers
0

Preparer

Firm
Alan Ross & Company Pc
Address
10 HEARTHSTONE COURT SUITE 100, READING, PA 19606
Preparer
Alan D Ross CPA
Phone
6107799555
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The local union is exempt from federal income tax under irc section 501(c)(5). Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by the internal revenue service. The management has analyzed the positions taken by the organization, and has concluded that as of december 31, 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2021.

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt08555
IRS990/OtherExpensesGrp/Desc0PER CAPITA TAX
IRS990/OtherExpensesGrp/Desc1PINPOINT JOB TARGETING
IRS990/OtherExpensesGrp/Desc2CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc3AUTO EXPENSE
IRS990/OtherExpensesGrp/TotalAmt0227307
IRS990/OtherExpensesGrp/TotalAmt138829
IRS990/OtherExpensesGrp/TotalAmt223403
IRS990/OtherExpensesGrp/TotalAmt312995
IRS990/OtherLiabilitiesGrp/BOYAmt01729
IRS990/OtherLiabilitiesGrp/EOYAmt01623
IRS990/OtherSalariesAndWagesGrp/TotalAmt054839
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt020736
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DONALD DUNNE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES AND AS
IRS990/ProgramServiceRevenueGrp/Desc1ORGANIZING SUBSIDY INT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01100557
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt173109
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01100557
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt173109
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt038371
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt016460
IRS990/PYOtherExpensesAmt0469595
IRS990/PYOtherRevenueAmt010380
IRS990/PYProgramServiceRevenueAmt01212555
IRS990/PYRevenuesLessExpensesAmt0114691
IRS990/PYSalariesCompEmpBnftPaidAmt0616738
IRS990/PYTotalExpensesAmt01124704
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01239395
IRS990/ReconcilationRevenueExpnssAmt047124
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt010380
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt051131
IRS990/SavingsAndTempCashInvstGrp/EOYAmt057663
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0749284
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0188698
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0937982
IRS990ScheduleD/EquipmentGrp/BookValueAmt08106
IRS990ScheduleD/EquipmentGrp/DepreciationAmt053051
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061157
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01159215
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0101000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0101000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt012117
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt066236
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044146
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0110382
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01623
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt012117
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01206339
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(5). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE MANAGEMENT HAS ANALYZED THE POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0924626
IRS990ScheduleD/TotalExpensesPerForm990Amt01159215
IRS990ScheduleD/TotalLiabilityAmt01623
IRS990ScheduleD/TotalRevenuePerForm990Amt01206339
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01218456
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01159215
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0105043
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt199212
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt046608
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt145748
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt023069
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt123069
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DONALD DUNNE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1THOMAS CONNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER/FST
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1BUSINESS REPRESENTATIVE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0174720
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1168029
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A LABOR LOCAL UNION WHICH HAS DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LOCAL UNION'S MEMBERSHIP ELECTS THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A FEW DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS OF THE ORGANIZATION, SUCH AS OFFICER SALARIES AND MAJOR PURCHASES. APPROVALS ARE DONE BY VOTE AT THE MEMBERS MONTHLY MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AFTER THE ORGANIZATION'S ACCOUNTANT PREPARES FORM 990 BUT PRIOR TO SIGNATURE, THE GOVERNING BODY REVIEWS THE TAX RETURN WITH THEIR ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIALS ARE AVAILABLE UPON REQUEST AT THE LOCAL UNION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 44
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL 44 BUILDING FUND LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0863725039
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0OWNER OF COMMERCIAL REAL ESTATE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0270 NORTH SHERMAN STREET
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0WILKES BARRE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd018702
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SHEET METAL WORKERS LOCAL # 44 WELFARE PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SHEET METAL WORKERS LOCAL # 44 RETIREMENT INCOME PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2SHEET METAL WORKERS LOCAL # 44 ANNUITY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3SHEET METAL CONTRACTING INDUSTRY EDUCATION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0232143139
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1236537135
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2236751172
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3237171474
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COLLECTIVELY BARGAINED HEALTH AND WELFARE BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1COLLECTIVELY BARGAINED RETIREMENT BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2COLLECTIVELY BARGAINED RETIREMENT BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3COLLECTIVELY BARGAINED TRAINING FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0248 PARRISH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1248 PARRISH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2248 PARRISH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3248 PARRISH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WILKES BARRE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1WILKES BARRE

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.65$1.53$1.13$1.25$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.32$0.68$1.64$1.21$1.16$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.70$1.58$1.24$1.12$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.00$1.50$1.19$0.98$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.00$1.29$1.00$0.99$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.00$1.27$1.04$1.18$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.00$1.41$1.05$0.98$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.02$1.33$0.97$1.02$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.03$1.38$0.82$0.80$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.00$1.31$0.93$0.74$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.17$0.96$0.78$0.18
2013Detailed filing. Detailed filing data is available for this year.$1.03$0.02$1.01$1.05$0.68$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.02$0.63$0.69