Civic Intelligence

Trustees of Sheet Metal Workers Local

EIN 52-1677442 • 501(c)5 • Suitland, MD

Profile

To educate and train union members.

4725 Silver Hill RoadSuitland, MD 20746

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

44th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $500k-$1M nonprofits • Source year 2023

Net Margin

99th percentile

91%

Higher net margin than 99% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2023

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

99th percentile

275%

Faster revenue growth than 99% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $456,573 (-100%) from 2022

Liabilities

Down

$0

Down $13,819 (-100%) from 2022

Net Assets

Down

$0

Down $442,754 (-100%) from 2022

Operations
Liabilities / Revenue44th percentileNet Margin99th percentile

Revenue

Up

$527,474

Up $386,958 (+275%) from 2022

Expenses

Down

$49,603

Down $60,067 (-55%) from 2022

Net Income

Up

$477,871

Up $447,025 (+1449%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$800K$600K$400K$200K$0Assets 2011: $588,937Liabilities 2011: $4,793Net Assets 2011: $584,1442011Assets 2012: $630,385Liabilities 2012: $7,568Net Assets 2012: $622,8172012Assets 2013: $645,825Liabilities 2013: $14,269Net Assets 2013: $631,5562013Assets 2014: $653,442Liabilities 2014: $19,576Net Assets 2014: $633,8662014Assets 2015: $616,837Liabilities 2015: $10,872Net Assets 2015: $605,9652015Assets 2016: $600,483Liabilities 2016: $2,721Net Assets 2016: $597,7622016Assets 2017: $613,705Liabilities 2017: $8,198Net Assets 2017: $605,5072017Assets 2018: $578,731Liabilities 2018: $5,786Net Assets 2018: $572,9452018Assets 2019: $451,724Liabilities 2019: $17,818Net Assets 2019: $433,9062019Assets 2020: $406,522Liabilities 2020: $12,232Net Assets 2020: $394,2902020Assets 2021: $427,159Liabilities 2021: $9,851Net Assets 2021: $417,3082021Assets 2022: $456,573Liabilities 2022: $13,819Net Assets 2022: $442,7542022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue Growth99th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $223,671Expenses 2011: $206,402Net Income 2011: $17,2692011Revenue 2012: $269,369Expenses 2012: $230,696Net Income 2012: $38,6732012Revenue 2013: $245,296Expenses 2013: $236,557Net Income 2013: $8,7392013Revenue 2014: $240,378Expenses 2014: $238,068Net Income 2014: $2,3102014Revenue 2015: $205,617Expenses 2015: $233,518Net Income 2015: -$27,9012015Revenue 2016: $223,601Expenses 2016: $231,804Net Income 2016: -$8,2032016Revenue 2017: $243,112Expenses 2017: $235,367Net Income 2017: $7,7452017Revenue 2018: $194,490Expenses 2018: $227,052Net Income 2018: -$32,5622018Revenue 2019: $151,524Expenses 2019: $290,563Net Income 2019: -$139,0392019Revenue 2020: $159,482Expenses 2020: $199,098Net Income 2020: -$39,6162020Revenue 2021: $138,658Expenses 2021: $127,476Net Income 2021: $11,1822021Revenue 2022: $140,516Expenses 2022: $109,670Net Income 2022: $30,8462022Revenue 2023: $527,474Expenses 2023: $49,603Net Income 2023: $477,8712023

Highlighted filing

2023

Revenue$527,474
Expenses$49,603
Net Income$477,871
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$527,474
Expenses
$49,603
Net income
$477,871
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$5.27$0.50$4.78
2022Detailed filing. Detailed filing data is available for this year.$4.57$0.14$4.43$1.41$1.10$0.31
2021Detailed filing. Detailed filing data is available for this year.$4.27$0.10$4.17$1.39$1.27$0.11
2020Detailed filing. Detailed filing data is available for this year.$4.07$0.12$3.94$1.59$1.99$0.40
2019Detailed filing. Detailed filing data is available for this year.$4.52$0.18$4.34$1.52$2.91$1.39
2018Detailed filing. Detailed filing data is available for this year.$5.79$0.06$5.73$1.94$2.27$0.33
2017Detailed filing. Detailed filing data is available for this year.$6.14$0.08$6.06$2.43$2.35$0.08
2016Detailed filing. Detailed filing data is available for this year.$6.00$0.03$5.98$2.24$2.32$0.08
2015Detailed filing. Detailed filing data is available for this year.$6.17$0.11$6.06$2.06$2.34$0.28
2014Detailed filing. Detailed filing data is available for this year.$6.53$0.20$6.34$2.40$2.38$0.02
2013Summary only. Only limited summary data is available for this year.$6.46$0.14$6.32$2.45$2.37$0.09
2012Summary only. Only limited summary data is available for this year.$6.30$0.08$6.23$2.69$2.31$0.39
2011Summary only. Only limited summary data is available for this year.$5.89$0.05$5.84$2.24$2.06$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 26, 2024
Return Version
2022v5.0
Gross Receipts
$557,445
Mission and Program Overview

Mission

To educate and train union members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$308,708$0▼ $308,708
Cash and Non-Interest-Bearing Accounts$103,146$0▼ $103,146
Land, Buildings, and Equipment, Net$34,214$0▼ $34,214
Accounts Receivable$9,533$0▼ $9,533
Prepaid Expenses and Deferred Charges$972$0▼ $972
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$456,573$0▼ $456,573
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$13,250$0▼ $13,250
Other Liabilities$569$0▼ $569
Total Liabilities$13,819$0▼ $13,819
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$442,754$0▼ $442,754
Total Net Assets Fund Balance$442,754$0▼ $442,754
Total Liabilities and Net Assets / Fund Balance$456,573$0▼ $456,573
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Bryan MalleTrustee
Charles SewellTrustee
Michael MaharTrustee
Richard D LabilleTrustee
Stanley J FleischerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$33,612
Investment Income
$493,862
Other Revenue
$0
Change in Net Assets
$477,871

Audited Revenue Reconciliation

Revenue per Audited Statements
$527,474
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$527,474
Total Revenue per Form 990
$527,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,603
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$22,482
Fees for Services Legal---$16,437
Fees for Services Accounting---$4,000
Fees for Services Other---$2,521
Insurance---$2,232
Office Expenses---$1,755
Depreciation Depletion---$176
Total Functional Expenses$0$0$0$49,603

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$49,603
Total Expenses per Audited Statements$49,603
Total Expenses per Form 990$49,603
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
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The fund has delegated control over management duties to an independent third party administrator. The administrator processes the daily transactions and performs other duties as needed for the fund.”

Form 990, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the governing body. All decisions and actions are made by the board of trustees.”

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

“The form 990 is presented to the board of trustees for signature, at which time the board reviews and discusses the form 990 before approving it for signature.”

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

“Every year the fund administrator inquires of all board members as to their knowledge of any interests that could give rise to a conflict.”

Form 990, Part VI, Section C, Line 19

“The fund makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Trustees of Sheet Metal Workers Local
EIN
52-1677442
Phone
4104443750
Address
4725 SILVER HILL ROAD, SUITLAND, MD 20746

Signing Officer

Name
David Tippett
Title
Director
Phone
4104443750
Signed
2024-04-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Sewell
Formed
1990
Legal Domicile
Md
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
40 MONUMENT RD 5TH FLR, BALA CYNWYD, PA 19004
Preparer
Louis Verzella CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Net assets transferred due to merger -920,128.”

Form 990, Part XII, Line 2C

“The organization has not changed its oversight or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the fund and recognize a tax liability if the fund has taken an uncertain position that, more likely than not, would not be sustained upon examination by the u.s. Federal, state, or local taxing authorities. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Typically, tax years will remain open for three years; however, this may differ depending upon the circumstances of the fund.”

Raw XML Appendix393 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
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IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO EDUCATE AND TRAIN UNION MEMBERS.
IRS990/AddressChangeInd0X
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CHARLES SEWELL
IRS990/BooksInCareOfDetail/PhoneNum04104443750
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04725 SILVER HILL ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0SUITLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020746
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IRS990/DepreciationDepletionGrp/TotalAmt0176
IRS990/Desc0THE FUND CONDUCTS A TRAINING PROGRAM FOR UNION MEMBERS TO EDUCATE AND TRAIN MEMBERS IN ACQUIRING KNOWLEDGE AND SKILLS NECESSARY TO EXECUTE THEIR EMPLOYMENT DUTIES.
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IRS990/FeesForServicesLegalGrp/TotalAmt016437
IRS990/FeesForServicesOtherGrp/TotalAmt02521
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0CHARLES SEWELL
IRS990/Form990PartVIISectionAGrp/PersonNm1RICHARD D LABILLE
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL MAHAR
IRS990/Form990PartVIISectionAGrp/PersonNm3BRYAN MALLE
IRS990/Form990PartVIISectionAGrp/PersonNm4STANLEY J FLEISCHER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
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IRS990/GainOrLossGrp/OtherAmt0491688
IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0521659
IRS990/GrossReceiptsAmt0557445
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02174
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
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IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt029971
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IRS990/MoreThan5000KToOrgInd00
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IRS990ScheduleC/OnlyInHouseLobbyingInd00
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE FUND.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt049603
IRS990ScheduleD/TotalRevenuePerForm990Amt0527474
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0527474
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt049603
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0NET ASSETS AND CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0SHEET METAL WORKERS' LOCAL UNION NO 100 APPRENTICESHIP FUND OF THE WASHIN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02023-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0530259080
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0920128
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt04725 SILVER HILL RD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0SUITLAND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0MD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd020746
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: RICHARD LABILLE, TRUSTEE AND MICHAEL MAHAR, TRUSTEE
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: BOTH RICHARD LABILLE AND MICHAEL MAHAR ARE TRUSTEES OF TRANSFEREE ORGANIZATION, SHEET METAL WORKERS' LOCAL 100 APPRENTICESHIP FUND OF THE WASHINGTON D.C. AREA.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FUND HAS DELEGATED CONTROL OVER MANAGEMENT DUTIES TO AN INDEPENDENT THIRD PARTY ADMINISTRATOR. THE ADMINISTRATOR PROCESSES THE DAILY TRANSACTIONS AND PERFORMS OTHER DUTIES AS NEEDED FOR THE FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. ALL DECISIONS AND ACTIONS ARE MADE BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR SIGNATURE, AT WHICH TIME THE BOARD REVIEWS AND DISCUSSES THE FORM 990 BEFORE APPROVING IT FOR SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EVERY YEAR THE FUND ADMINISTRATOR INQUIRES OF ALL BOARD MEMBERS AS TO THEIR KNOWLEDGE OF ANY INTERESTS THAT COULD GIVE RISE TO A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NET ASSETS TRANSFERRED DUE TO MERGER -920,128.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SMW LU NO 100 SEVERANCE & ANNUITY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SMW LU NO 100 HEALTH & WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0521256774
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1526039004
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDES SEVERANCE & ANNUITY BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDES HEALTH BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt09411 PHILADELPHIA ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt19411 PHILADELPHIA ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ROSEDALE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1ROSEDALE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd021237
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd121237
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0456573
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0456573
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt049603
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013819
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt013819
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0442754
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt033612
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0493862
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt033612
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0527474
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0456573
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04725 SILVER HILL ROAD
IRS990/USAddress/CityNm0SUITLAND
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020746
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID TIPPETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04104443750
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TRUSTEES OF SHEET METAL WORKERS LOCAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0100 BALTIMORE AREA TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0TRUS
ReturnHeader/Filer/EIN0521677442
ReturnHeader/Filer/PhoneNum04104443750
ReturnHeader/Filer/USAddress/AddressLine1Txt04725 SILVER HILL ROAD
ReturnHeader/Filer/USAddress/CityNm0SUITLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020746
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611436956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVAK FRANCELLA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 MONUMENT RD 5TH FLR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALA CYNWYD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019004
ReturnHeader/PreparerPersonGrp/PhoneNum06106689400
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUIS VERZELLA CPA
ReturnHeader/ReturnTs02024-04-26T10:08:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVID
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TIPPETT
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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