Unknown Organization

“The parent organization changed its name from Sheet Metal Workers International Association (SMWIA) as a result of a merger with the United Transportation Union (UTU) forming the International Assoc of Sheet Metal, Air, Rail and Transportation Workers (SMART). As a result of this merger the parent organization increased the number of Gen V-Pres from eleven (11) to seventeen (17).”

“The organization has 99 members. Membership is open to all shet metal, air, rail and transportation workers. Members pay dues to the organization. Officers are elected by the members from the general membership. There are no stockholders in this organization.”

“Officers are elected from general membership.”

“All decisions are presented at the general membership meeting and voted.”

“Minutes are kept at all meetings”

“Minutes are kept at all executive board meetings.”

“The Bus Mgr and the President review the return that is prepared by a non member paid preparer, CPA, prior to signing and submitting the tax return to the IRS.”

“The governing documents and conflice of interest policy of the organization are not open for public inspection. They are available for the review by all members at the member meetings held regularly throughout the year. The financial statements are available to the general public via the LM-2 report filed annually with the Office of Labor Management.”

“This organization merged into SMART LU 555 mid year 2014. The cash account of SMWIA LU 337 (this organization) in the amount of $120,534. The ending assets of this organization were determined by an audit performed by the parent organization and transferred under the parent organizations directive. All revenues and expenses of LU 337 are correctly reported on this final return. This amount is not expense, however its inclusion as an "other change to net assets" is required to close these books.”