Civic Intelligence

Smart Local 265 Education and Training Trust Fund

990 • Fiscal year 2020 • EIN 36-6148078

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 11, 2021

Organization ProfileN/A
205 Alexandra WayCarol Stream, IL 60188-2198

(630) 668-0110

Siviq Scores

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

Liabilities / Assets

56th percentile

0.02x

Higher debt load relative to assets than 56% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

54th percentile

0.03x

Higher debt load relative to revenue than 54% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

36th percentile

3.5%

Higher net margin than 36% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

82nd percentile

$188,753

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Balance Sheet
Liabilities / Assets56th percentile

Assets

$2,781,455

No earlier filing loaded for comparison.

Net Assets

$2,729,151

No earlier filing loaded for comparison.

Liabilities

$52,304

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin36th percentile

Revenue

$1,936,364

No earlier filing loaded for comparison.

Expenses

$1,867,727

No earlier filing loaded for comparison.

Net Income

$68,637

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$15M$10M$5.0M$0Assets 2020: $2,781,455Liabilities 2020: $52,304Net Assets 2020: $2,729,1512020Assets 2021: $3,239,984Liabilities 2021: $241,399Net Assets 2021: $2,998,5852021Assets 2022: $3,574,404Liabilities 2022: $183,714Net Assets 2022: $3,390,6902022Assets 2023: $4,014,087Liabilities 2023: $89,513Net Assets 2023: $3,924,5742023Assets 2024: $4,628,253Liabilities 2024: $80,540Net Assets 2024: $4,547,7132024Assets 2025: $12,866,951Liabilities 2025: $7,862,436Net Assets 2025: $5,004,5152025

Highlighted filing

2020

Assets$2,781,455
Liabilities$52,304
Net Assets$2,729,151
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2020: $1,936,364Expenses 2020: $1,867,727Net Income 2020: $68,6372020Revenue 2021: $2,168,199Expenses 2021: $1,872,017Net Income 2021: $296,1822021Revenue 2022: $2,643,973Expenses 2022: $2,173,161Net Income 2022: $470,8122022Revenue 2023: $2,813,398Expenses 2023: $2,366,980Net Income 2023: $446,4182023Revenue 2024: $3,126,044Expenses 2024: $2,502,155Net Income 2024: $623,8892024Revenue 2025: $3,453,127Expenses 2025: $2,999,745Net Income 2025: $453,3822025

Highlighted filing

2020

Revenue$1,936,364
Expenses$1,867,727
Net Income$68,637
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 11, 2021
Return Version
2019v5.1
Gross Receipts
$1,936,364
Mission and Program Overview

Mission

The plan was established as an education fund for the professional trade education of substantially all participating person's under the union's collective bargaining agreement.

The plan was established as an education fund for the professional trade education of substantially all participating persons under the union's collective bargaining agreement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,609,672$2,729,151▲ $119,479
Investments Other Securities$1,021,206$1,092,688▲ $71,482
Savings and Temporary Cash Investments$878,949$949,663▲ $70,714
Land, Buildings, and Equipment, Net$572,618$539,424▼ $33,194
Accounts Receivable$179,709$193,767▲ $14,058
Pledges and Grants Receivable$20,000$0▼ $20,000
Prepaid Expenses and Deferred Charges$4,988$4,550▼ $438
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,679,286$2,781,455▲ $102,169
Other Assets Total$1,816$1,363▼ $453
Liabilities
Accounts Payable and Accrued Expenses$26,324$42,339▲ $16,015
Other Liabilities$43,290$9,965▼ $33,325
Total Liabilities$69,614$52,304▼ $17,310
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,609,672$2,729,151▲ $119,479
Total Liabilities and Net Assets / Fund Balance$2,679,286$2,781,455▲ $102,169

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$471,572$973,692$1,445,264
Equipment$41,491$822,734$864,225
Other Land Buildings$26,361$64,273$90,634
Other Securities$1,092,688--
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph CaroneInstructorFT$128,375$60,378$188,753
David St PeterInstructorFT$128,793$58,982$187,775
Dennis MoranDirector of TrainingFT$127,072$58,047$185,119
Anthony AarnsInstructorFT$120,275$58,978$179,253

Board Members and Trustees

NameTitle
John DanielChairman
Brian McsherryTrustee
Henry ArtlipTrustee
John HoppTrustee
Ken WiesbrookTrustee
Kevin GalassTrustee
Mike ObrochtaTrustee
Ric DahlmanTrustee
Robert BaierTrustee
Pat HudgensSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,891,104
Investment Income
$20,144
Other Revenue
$25,116
Change in Net Assets
$68,637

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,936,364
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$50,842
Total Revenue per Audited Statements
$1,987,206
Total Revenue per Form 990
$1,936,364
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,143,354
Other Expenses$661,002
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$704,442
Occupancy---$365,142
Pension Plan Contributions---$211,459
Other Employee Benefits---$175,008
Depreciation Depletion---$81,655
Benefits to Members---$63,371
Payroll Taxes---$52,445
Information Technology---$35,698
Office Expenses---$27,037
Fees for Services Accounting---$18,107
Conferences and Meetings---$11,172
Insurance---$11,007
Other Expenses---$5,240
Fees for Services Legal---$3,553
Total Functional Expenses$0$0$0$1,867,727

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,867,727
Total Expenses per Audited Statements$1,867,727
Total Expenses per Form 990$1,867,727
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliated Funds and Union$7,323
Accrued Payroll Taxes & Withholdings$2,642
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 trustees have authorized the chairman and secretary to review and execute any documents on behalf of the trustees.”

Form 990, Part VI, Section B, Line 12C

“In no event may the trustees or any fiduciary of the plan engage in "prohibited transactions" as defined by erisa. Any transactions that may be potential conflicts of interest or potential prohibited transactions are required to be brought to the attention of the entire board for review and discussion with the organization's legal counsel. In addition, periodic statements disclosing potential conflicts of interest are submitted by the director of training and union trustees.”

Form 990, Part VI, Section B, Line 15

“Compensation for the organization's director of training and instructors is based on the same wage rates negotiated through the smart local 265 union collective bargaining agreement.”

Form 990, Part VI, Section C, Line 19

“The organization's governing document (trust agreement) and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Smart Local 265 Education and Training
EIN
36-6148078
Phone
6306680110
Address
205 ALEXANDRA WAY, CAROL STREAM, IL 60188-2198

Signing Officer

Name
John Daniel
Title
Trustee
Phone
6306680110
Signed
2021-01-11
Discuss with paid preparer
Yes

Organization Details

Formed
1966
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
12
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
230 WEST MONROE STREET SUITE 310, CHICAGO, IL 60606
Preparer
Andy Hein
Phone
3126550037
Supplemental Narrative

Additional Explanations

Form 990, Part X, Line 12

“The beginning balance on form 990, part x, line 12 was reclassified from line 11 as the investment balance represents a common collective trust that is not publicly traded.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The plan qualifies under section 501(c)(5) of the internal revenue code and is, therefore, subject to tax only on income, if any, unrelated to its tax-exempt purpose. Management is required to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of june 30, 2020 and 2019, there were 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's forms 990, return of organization exempt from income tax, for the fiscal years 2017 through 2019 are subject to examination by the irs, generally for three years after they were filed.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR OF TRAINING
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IRS990/PayrollTaxesGrp/TotalAmt052445
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt0211459
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt020000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04988
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04550
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTOR CONTRIBUTIO
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01891104
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01891104
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt068554
IRS990/PYContributionsGrantsAmt020000
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt021064
IRS990/PYOtherExpensesAmt0608156
IRS990/PYOtherRevenueAmt033132
IRS990/PYProgramServiceRevenueAmt01780678
IRS990/PYRevenuesLessExpensesAmt0133548
IRS990/PYSalariesCompEmpBnftPaidAmt01044616
IRS990/PYTotalExpensesAmt01721326
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01854874
IRS990/ReconcilationRevenueExpnssAmt068637
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02609672
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02729151
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0878949
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0949663
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt041491
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0822734
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0864225
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01867727
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0471572
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0973692
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01445264
IRS990ScheduleD/NetUnrealizedGainsInvstAmt050842
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026361
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt064273
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt090634
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02642
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17323
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES & WITHHOLDINGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATED FUNDS AND UNION
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01092688
IRS990ScheduleD/OtherSecuritiesGrp/Desc0COMMON COLLECTIVE TRUST
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt050842
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01936364
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN QUALIFIES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, SUBJECT TO TAX ONLY ON INCOME, IF ANY, UNRELATED TO ITS TAX-EXEMPT PURPOSE. MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF JUNE 30, 2020 AND 2019, THERE WERE 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'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE FISCAL YEARS 2017 THROUGH 2019 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0539424
IRS990ScheduleD/TotalBookValueSecuritiesAmt01092688
IRS990ScheduleD/TotalExpensesPerForm990Amt01867727
IRS990ScheduleD/TotalLiabilityAmt09965
IRS990ScheduleD/TotalRevenuePerForm990Amt01936364
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01987206
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01867727
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0127072
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1128793
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2128375
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3120275
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt033238
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt134001
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt235122
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt333996
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024809
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt124981
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt225256
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt324982
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DENNIS MORAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DAVID ST PETER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2JOSEPH CARONE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3ANTHONY AARNS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR OF TRAINING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1INSTRUCTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2INSTRUCTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3INSTRUCTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0185119
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1187775
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2188753
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3179253
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt30
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEES HAVE AUTHORIZED THE CHAIRMAN AND SECRETARY TO REVIEW AND EXECUTE ANY DOCUMENTS ON BEHALF OF THE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN NO EVENT MAY THE TRUSTEES OR ANY FIDUCIARY OF THE PLAN ENGAGE IN "PROHIBITED TRANSACTIONS" AS DEFINED BY ERISA. ANY TRANSACTIONS THAT MAY BE POTENTIAL CONFLICTS OF INTEREST OR POTENTIAL PROHIBITED TRANSACTIONS ARE REQUIRED TO BE BROUGHT TO THE ATTENTION OF THE ENTIRE BOARD FOR REVIEW AND DISCUSSION WITH THE ORGANIZATION'S LEGAL COUNSEL. IN ADDITION, PERIODIC STATEMENTS DISCLOSING POTENTIAL CONFLICTS OF INTEREST ARE SUBMITTED BY THE DIRECTOR OF TRAINING AND UNION TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE ORGANIZATION'S DIRECTOR OF TRAINING AND INSTRUCTORS IS BASED ON THE SAME WAGE RATES NEGOTIATED THROUGH THE SMART LOCAL 265 UNION COLLECTIVE BARGAINING AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENT (TRUST AGREEMENT) AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BEGINNING BALANCE ON FORM 990, PART X, LINE 12 WAS RECLASSIFIED FROM LINE 11 AS THE INVESTMENT BALANCE REPRESENTS A COMMON COLLECTIVE TRUST THAT IS NOT PUBLICLY TRADED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART X, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,781,455
Liabilities
$52,304
Net assets
$2,729,151
Revenue
$1,936,364
Expenses
$1,867,727
Net income
$68,637
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.9$7.86$5.00$3.45$3.00$0.45
2024Detailed filing. Detailed filing data is available for this year.$4.63$0.08$4.55$3.13$2.50$0.62
2023Detailed filing. Detailed filing data is available for this year.$4.01$0.09$3.92$2.81$2.37$0.45
2022Detailed filing. Detailed filing data is available for this year.$3.57$0.18$3.39$2.64$2.17$0.47
2021Detailed filing. Detailed filing data is available for this year.$3.24$0.24$3.00$2.17$1.87$0.30
2020Detailed filing. Detailed filing data is available for this year.$2.78$0.05$2.73$1.94$1.87$0.07