Civic Intelligence

Sheet Metal Workers Local 292 Apprenticeship Fund

EIN 38-7057494 • 501(c)3 • Troy, MI

Profile

APPRENTICESHIP TRAINING

64 Park StreetTroy, MI 48083

http/SMW292FUND.ORG/LOCAL292FUND.HTML

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

44th percentile

0.05x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

48th percentile

3.7%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$238,952

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 27.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

53rd percentile

4.8%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

13th percentile

-25%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,807,542

Up $552,420 (+17%) from 2023

Liabilities

Up

$45,321

Up $8,636 (+24%) from 2023

Net Assets

Up

$3,762,221

Up $543,784 (+17%) from 2023

Revenue

Up

$1,157,648

Up $423,992 (+58%) from 2023

Expenses

Up

$823,246

Up $52,137 (+6.8%) from 2023

Net Income

Up

$334,402

Up $371,855 (+993%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $555,085Liabilities 2011: $18,484Net Assets 2011: $536,6012011Assets 2012: $513,813Liabilities 2012: $21,732Net Assets 2012: $492,0812012Assets 2013: $710,878Liabilities 2013: $29,520Net Assets 2013: $681,3582013Assets 2014: $2,003,641Liabilities 2014: $29,399Net Assets 2014: $1,974,2422014Assets 2015: $2,112,222Liabilities 2015: $44,868Net Assets 2015: $2,067,3542015Assets 2016: $1,975,812Liabilities 2016: $28,668Net Assets 2016: $1,947,1442016Assets 2017: $2,038,698Liabilities 2017: $33,172Net Assets 2017: $2,005,5262017Assets 2018: $2,151,988Liabilities 2018: $35,482Net Assets 2018: $2,116,5062018Assets 2019: $2,065,586Liabilities 2019: $33,960Net Assets 2019: $2,031,6262019Assets 2020: $2,381,622Liabilities 2020: $41,045Net Assets 2020: $2,340,5772020Assets 2021: $3,421,909Liabilities 2021: $50,136Net Assets 2021: $3,371,7732021Assets 2022: $3,300,895Liabilities 2022: $35,298Net Assets 2022: $3,265,5972022Assets 2023: $3,255,122Liabilities 2023: $36,685Net Assets 2023: $3,218,4372023Assets 2024: $3,807,542Liabilities 2024: $45,321Net Assets 2024: $3,762,2212024

Highlighted filing

2024

Assets$3,807,542
Liabilities$45,321
Net Assets$3,762,221

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $284,3382011Expenses 2012: $294,8392012Revenue 2013: $482,334Expenses 2013: $353,358Net Income 2013: $128,9762013Revenue 2014: $1,721,038Expenses 2014: $481,725Net Income 2014: $1,239,3132014Revenue 2015: $660,792Expenses 2015: $579,402Net Income 2015: $81,3902015Revenue 2016: $413,338Expenses 2016: $540,984Net Income 2016: -$127,6462016Revenue 2017: $534,941Expenses 2017: $556,692Net Income 2017: -$21,7512017Revenue 2018: $585,767Expenses 2018: $561,289Net Income 2018: $24,4782018Revenue 2019: $836,060Expenses 2019: $586,916Net Income 2019: $249,1442019Revenue 2020: $956,104Expenses 2020: $653,195Net Income 2020: $302,9092020Revenue 2021: $1,432,820Expenses 2021: $638,685Net Income 2021: $794,1352021Revenue 2022: $861,323Expenses 2022: $743,795Net Income 2022: $117,5282022Revenue 2023: $733,656Expenses 2023: $771,109Net Income 2023: -$37,4532023Revenue 2024: $1,157,648Expenses 2024: $823,246Net Income 2024: $334,4022024

Highlighted filing

2024

Revenue$1,157,648
Expenses$823,246
Net Income$334,402

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.81$0.05$3.76$1.16$0.82$0.33
2023Detailed filing. Detailed filing data is available for this year.$3.26$0.04$3.22$0.73$0.77$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.30$0.04$3.27$0.86$0.74$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.42$0.05$3.37$1.43$0.64$0.79
2020Detailed filing. Detailed filing data is available for this year.$2.38$0.04$2.34$0.96$0.65$0.30
2019Detailed filing. Detailed filing data is available for this year.$2.07$0.03$2.03$0.84$0.59$0.25
2018Detailed filing. Detailed filing data is available for this year.$2.15$0.04$2.12$0.59$0.56$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.04$0.03$2.01$0.53$0.56$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.98$0.03$1.95$0.41$0.54$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.11$0.04$2.07$0.66$0.58$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.00$0.03$1.97$1.72$0.48$1.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.03$0.68$0.48$0.35$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.02$0.49$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.02$0.54$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Jan 24, 2025
Return Version
2023v6.0
Gross Receipts
$2,049,796
Mission and Program Overview

Mission

Apprenticeship Training

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,761,403$2,143,795▲ $382,392
Land, Buildings, and Equipment, Net$1,103,042$1,072,056▼ $30,986
Cash and Non-Interest-Bearing Accounts$257,259$419,858▲ $162,599
Savings and Temporary Cash Investments$46,561$80,392▲ $33,831
Accounts Receivable$73,997$74,219▲ $222
Prepaid Expenses and Deferred Charges$12,860$17,222▲ $4,362
Total Assets$3,255,122$3,807,542▲ $552,420
Liabilities
Accounts Payable and Accrued Expenses$24,775$31,821▲ $7,046
Other Liabilities$11,910$13,500▲ $1,590
Total Liabilities$36,685$45,321▲ $8,636
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,218,437$3,762,221▲ $543,784
Total Net Assets Fund Balance$3,218,437$3,762,221▲ $543,784
Total Liabilities and Net Assets / Fund Balance$3,255,122$3,807,542▲ $552,420

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$929,276$840,331$1,769,607
Equipment$66,380$436,240$502,620
Land$76,400-$76,400
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David PistottiTraning CordinatorFT$138,282$94,383$232,665
Quintin Tunrer SrInstructorFT$124,017$91,873$215,890

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$214,180
Program Service Revenue
$811,981
Investment Income
$65,092
Other Revenue
$66,395
Change in Net Assets
$334,402

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,134,107
Revenue Not Reported on Form 990
$209,383
Total Revenue per Audited Statements
$1,343,490
Total Revenue per Form 990
$1,134,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$527,596
Other Expenses$295,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$287,286--$287,286
Pension Plan Contributions$118,199--$118,199
Other Employee Benefits$96,867--$96,867
Depreciation Depletion$89,204--$89,204
Occupancy$52,056--$52,056
Payroll Taxes$25,244--$25,244
Fees for Service Investment Mgmnt Fees-$23,540-$23,540
Office Expenses-$20,452-$20,452
Fees for Services Accounting-$8,700-$8,700
Insurance-$8,616-$8,616
Fees for Services Legal-$3,951-$3,951
Fees for Services Management-$1,200-$1,200
Conferences and Meetings-$361-$361
Other Expenses$31--$31
Total Functional Expenses$756,426$66,820$0$823,246

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$823,246
Expenses per Audited Statements$799,706
Total Expenses per Audited Statements$799,706
Expenses Not Reported on Financial Statements$23,540
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
Book Deposits$11,700
Security Deposits$1,800
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

The relationship between the Trustees of the fund is a buiness relationship. the Fund is established and maintained pursuant to the Employee Retirement Income Security Act of 1974, as amended. The Fund, as a Taft-Hartley Fund, is adminstered by a Board of Trustees which is composed of an equal number of union and employer representatives. Because of this organizational requirment, there is a business relationship between the Trustees.

Member election for additional members Part VI line 7A

The Apprenticeship fund is a Taft-Hartley Fund and is administered by the Board of six Trustees. The Employer Association and the Local Union, who are the settlors of the Fund, appoint three Trustees each.

Form 990 governing body review Part VI line 11

The Form 990 is provided to each Trustee before it is filed with the IRS. In addition, it is presented and approved by the full Board of Trustees at a meeting, subject to review by and approval of the Funds legal counsel.

Conflict of interest policy compliance Part VI line 12C

Upon becoming a member of the Board of Trustees, each Trustee is given the Conflict of Intresst Policy, which is peridically reviewed as needed. In addition, annually each Trustee must answer the fiduciary liability insurance renewal questionaire, which contains questons regarding potential and actual conflicts of interest.

CEO executive director top management comp Part VI line 15A

continued... who could earn such wages where he or shee working in covered employment (with the ability to earn overtime wages). in this way, the Coordinatoes compensation is based upon an industry-appropriate comparability determination, but because there are very few industrial sheet metal apprenticeship schools, and the skills and responsibilities for Coordinators vary widely, it is not possible or practical to use other comparability measures.

Governing documents etc available to public Part VI line 19

The Fund is established and maintained pursuant to the Employee Retirement Security Act of 1974, as amended. It opperates in compliance with the Reporting and Disclosure requirements of Subtitle B, Part I of ERISA with respect to disclosure of its governing documents and finanicial information. It operates in compliance with the Fiduciary Responsibility requirements of Subtitle B, Part 4 of ERISA.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Workers Local 292 Apprenticeship Fund
EIN
38-7057494
Address
64 PARK STREET, Troy, MI 48083

Signing Officer

Name
Paul Gauldoni
Title
Chairman
Phone
2485893237
Signed
2025-01-24
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
6

Preparer

Firm
Benda Grace Stulz & Company PC
Address
38800 Van Dyke Ave, Sterling Heights, MI 48312
Preparer
Bryan D Stulz
Phone
5868836240
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt096867
IRS990/OtherEmployeeBenefitsGrp/TotalAmt096867
IRS990/OtherExpensesGrp/Desc0Training Supplies
IRS990/OtherExpensesGrp/Desc1Instructor Traninig
IRS990/OtherExpensesGrp/Desc2Auto Expense
IRS990/OtherExpensesGrp/ProgramServicesAmt086470
IRS990/OtherExpensesGrp/ProgramServicesAmt11069
IRS990/OtherExpensesGrp/ProgramServicesAmt231
IRS990/OtherExpensesGrp/TotalAmt086470
IRS990/OtherExpensesGrp/TotalAmt11069
IRS990/OtherExpensesGrp/TotalAmt231
IRS990/OtherLiabilitiesGrp/BOYAmt011910
IRS990/OtherLiabilitiesGrp/EOYAmt013500
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Tuition
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt024848
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt16622
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt024848
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16622
IRS990/OtherRevenueTotalAmt031470
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0287286
IRS990/OtherSalariesAndWagesGrp/TotalAmt0287286
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt025244
IRS990/PayrollTaxesGrp/TotalAmt025244
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0118199
IRS990/PensionPlanContributionsGrp/TotalAmt0118199
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012860
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017222
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0310000
IRS990/ProgramServiceRevenueGrp/Desc0Employer Contributions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0811981
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0811981
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt013807
IRS990/PYOtherExpensesAmt0294413
IRS990/PYOtherRevenueAmt060673
IRS990/PYProgramServiceRevenueAmt0659176
IRS990/PYRevenuesLessExpensesAmt0-37453
IRS990/PYSalariesCompEmpBnftPaidAmt0476696
IRS990/PYTotalExpensesAmt0771109
IRS990/PYTotalRevenueAmt0733656
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0334402
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt034925
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt046561
IRS990/SavingsAndTempCashInvstGrp/EOYAmt080392
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0929276
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0840331
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01769607
IRS990ScheduleD/EquipmentGrp/BookValueAmt066380
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0436240
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0502620
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt023540
IRS990ScheduleD/ExpensesSubtotalAmt0799706
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt023540
IRS990ScheduleD/LandGrp/BookValueAmt076400
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt076400
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0209383
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Book Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Security Deposits
IRS990ScheduleD/RevenueNotReportedAmt0209383
IRS990ScheduleD/RevenueSubtotalAmt01134107
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01072056
IRS990ScheduleD/TotalExpensesPerForm990Amt0823246
IRS990ScheduleD/TotalLiabilityAmt013500
IRS990ScheduleD/TotalRevenuePerForm990Amt01134107
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01343490
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0799706
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0School does not solicit contributions.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Pursuant to Section 4.02 of Rev, proc. 75-50, a statement of the Funds racially non-discriminatory policy is included in all brouchers, application forms and announcemts to potential applicants and current students and in all plan documents. Apperntices are selected from a pool of production workers and
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Record maintenances (Questions 4a, 4b, 4c or 4d)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0138282
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1124017
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt094383
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt191873
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0David Pistotti
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Quintin Tunrer Sr
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Traning Cordinator
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Instructor
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0232665
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1215890
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The relationship between the Trustees of the fund is a buiness relationship. the Fund is established and maintained pursuant to the Employee Retirement Income Security Act of 1974, as amended. The Fund, as a Taft-Hartley Fund, is adminstered by a Board of Trustees which is composed of an equal number of union and employer representatives. Because of this organizational requirment, there is a business relationship between the Trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Apprenticeship fund is a Taft-Hartley Fund and is administered by the Board of six Trustees. The Employer Association and the Local Union, who are the settlors of the Fund, appoint three Trustees each.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is provided to each Trustee before it is filed with the IRS. In addition, it is presented and approved by the full Board of Trustees at a meeting, subject to review by and approval of the Funds legal counsel.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon becoming a member of the Board of Trustees, each Trustee is given the Conflict of Intresst Policy, which is peridically reviewed as needed. In addition, annually each Trustee must answer the fiduciary liability insurance renewal questionaire, which contains questons regarding potential and actual conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4continued... who could earn such wages where he or shee working in covered employment (with the ability to earn overtime wages). in this way, the Coordinatoes compensation is based upon an industry-appropriate comparability determination, but because there are very few industrial sheet metal apprenticeship schools, and the skills and responsibilities for Coordinators vary widely, it is not possible or practical to use other comparability measures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Fund is established and maintained pursuant to the Employee Retirement Security Act of 1974, as amended. It opperates in compliance with the Reporting and Disclosure requirements of Subtitle B, Part I of ERISA with respect to disclosure of its governing documents and finanicial information. It operates in compliance with the Fiduciary Responsibility requirements of Subtitle B, Part 4 of ERISA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SMW Local 292 Health Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SMW Local 292 Pension Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2SMW 292 SUB Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3SMW Local 292 Annuity Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0381433000
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1381659157
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2237205462
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3383204600
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401a
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501c9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3401a
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Helath
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Pension
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2SUB
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3Annuity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0700 Tower Drive
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1700 Tower Drive
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2700 Tower Drive
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3700 Tower Drive
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Troy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Troy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2Troy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3Troy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048098
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd148098
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd248098
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd348098
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false

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