International Assn of Smart No 104

“Brian werner and rick werner have family relationships. Adam masters and brian masters have family relationships.”

“Active and retired sheet metal worker members have the right to elect the members of the governing body and approve significant decisions of the governing body. Withdrawal card members are those members not working in the industry and are not eligible to vote. Military members are those actively reporting for military assignment and are not eligible to vote.”

“The organization has an executive board. Active and retired sheet metal worker members elect members of the executive board. In order to be eligible to vote, the member must be in good standing with the local and must be an active or retired sheet metal worker.”

“All items approved by the executive board must also be approved by the membership during the monthly membership meetings. Active and retired sheet metal worker members must be in good standing with the local in order to approve such items.”

“There is no committee with the authority to act on behalf of the executive board.”

“The executive board members review the form 990 prior to filing the form, which is made available during the monthly meeting.”

“The conflict-of-interest policy applies to all officers and board members of the union as well to all employees who exercise authority over the affairs of the union. At least annually, officers and board members must disclose in writing any relationships or interests that could give rise to a conflict. Should a conflict of interest exist, such matter is reviewed and deliberated by the governing board (without the input or participation of the conflicted individual).”

“The executive board and membership reviews and approves compensation for all full time officers based on an approved % of the industry wage and fringe schedules. The wage and fringe schedules effective june 2023 to june 2024 were approved by the membership.”

“Upon request, the organization makes its governing documents, conflict of interest policy and financial information available to the organization's members.”

“The organization uses modified cash basis method of accounting to prepare the form 990.”

“The organization has an executive board that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed.”