Sheet Metal Workers International Association, 25 Smw in Carlstadt, New Jersey (NJ)

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Sheet Metal Workers International Association, 25 Smw
Employer Identification Number (EIN)223109986
Name of OrganizationSheet Metal Workers International Association
Secondary Name25 Smw
In Care of NameWilliam Devito
Address440 Barell Ave, Carlstadt, NJ 07072-2810
ActivitiesAssociation of employees, Employee or member welfare association, Other services or benefits to members or employees
SubsectionLabor Organization
Ruling Date10/1940
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,900,987
Amount of Income$2,768,496
Form 990 Revenue Amount$2,768,496
National Taxonomy of Exempt Entities (NTEE)Employment, Job-Related: Labor Unions, Organizations


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Amount of income in 2012: $2,768,496
This organization: 

 $2,768,496
Other organizations performing similar types of work: 

 $1,221,459

Assets in 2012: $1,900,987
Sheet Metal Workers International Association, 25 Smw: 

 $1,900,987
Other organizations performing similar types of work: 

 $1,562,206

Expenses in 2002: $2,044,285
Sheet Metal Workers International Association, 25 Smw: 

 $2,044,285
Other organizations performing similar types of work: 

 $1,061,962

Income to expenses ratio in 2002: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2002: 7
This organization: 

 7
Other organizations performing similar types of work: 

 13

Financial snapshot ($)

Revenue for 2002

Assets at end of 2002

Income-Producing Activities for 2002

Revenue, Expenses, and Changes in Net Assets or Fund Balances
200020012002
Total revenue$1,862,586$2,115,224$2,178,629
Contributions, gifts, grants, and similar amounts received$0$0$0
Contributions to donor advised funds
Direct public support$0$0$0
Indirect public support$0$0$0
Government contributions (grants)$0$0$0
Program service revenue including government fees and contracts$0$0$0
Membership dues and assessments$1,729,573$2,030,867$2,015,747
Interest on savings and temporary cash investments$2,882$7,604$1,772
Dividends and interest from securities$38,598$39,729$38,216
Net rental income or (loss)$0$0$0
Gross rents$0$0$0
Less: rental expenses$0$0$0
Other investment income$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0
Gross amount from sales of assets other than inventory$0$0$0
Less: cost or other basis and sales expenses$0$0$0
Net income or (loss) from special events and activities$0$0$0
Gross revenue$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0
Less: cost of goods sold$0$0$0
Other revenue$91,533$37,024$122,894
Total expenses$1,605,625$1,774,785$2,044,285
Program services$0$0$0
Management and general$0$0$0
Fundraising$0$0$0
Payments to affiliates$379,277$371,749$405,534
Net assets or fund balances at end of year$1,252,795$1,607,403$1,727,023
Excess or (deficit) for the year$256,961$340,439$134,344
Net assets or fund balances at beginning of year$986,396$1,252,795$1,607,403
Other changes in net assets or fund balances$9,438$14,169$-14,724
Statement of Functional Expenses (for 2002)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,638,751$0$0$0
Grants paid from donor advised funds
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$512,269$0$0$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$72,273$0$0$0
Pension plan contributions not included above$155,600$0$0$0
Employee benefits not included above$144,131$0$0$0
Payroll taxes$44,329$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$15,198$0$0$0
Legal fees$85,852$0$0$0
Supplies$0$0$0$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$19,175$0$0$0
Equipment rental and maintenance$1,633$0$0$0
Printing and publications$0$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$40,716$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$47,291$0$0$0
Other expenses not covered above$500,284$0$0$0
Balance Sheets
200020012002
Total assets$1,460,383$1,825,744$1,934,390
Cash - non-interest-bearing$349,691$375,296$275,233
Savings and temporary cash investments$0$0$10,380
Accounts receivable less allowance for doubtful accounts$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0
Grants receivable$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$0$0$0
Investments - publicly-traded securities
Investments - other securities$770,178$1,175,971$1,345,951
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0
Investments - other$0$0$0
Land, buildings, and equipment less accumulated depreciation$128,392$93,737$75,873
Other assets, including program-related investments$212,122$180,740$226,953
Total liabilities$207,588$218,341$207,367
Accounts payable and accrued expenses$194,540$166,180$140,258
Grants payable$0$0$0
Deferred revenue$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0
Tax-exempt bond liabilities$0$0$0
Mortgages and other notes payable$0$0$0
Other liabilities$13,048$52,161$67,109
Total liabilities and net assets/fund balances$1,460,383$1,825,744$1,934,390
Total net assets or fund balances$1,252,795$1,607,403$1,727,023
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200020012002
Total revenue$1,862,586$2,115,224$2,178,629
Total revenue, gains, and other support per audited financial statements$1,862,586$2,129,393$2,163,905
Other expenses$0$14,169$-14,724
Net unrealized gains on investments$0$14,169$-14,724
Donated services and use of facilities$0$0$0
Recoveries of prior year grants$0$0$0
Other$0$0$0
Other revenue$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200020012002
Total expenses$1,605,625$1,774,785$2,044,285
Total expenses and losses per audited financial statements$1,605,625$1,774,785$2,044,285
Other revenue$0$0$0
Donated services and use of facilities$0$0$0
Prior year adjustments$0$0$0
Losses$0$0$0
Other$0$0$0
Other expenses$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?No
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 20067
Analysis of Income-Producing Activities (for 2002)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$2,178,629
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$2,015,747
Interest on savings and temporary cash investments000000$000$0$1,772
Dividends and interest from securities000000$000$0$38,216
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$122,894
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2002)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2002)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
199920002001
Total$0$0$0
Gifts, grants, and contributions received$0$0$0
Membership fees received$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0
Net income from unrelated business activities not included above$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0
Other income$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2002)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$2,302,990
Contributions, Gifts, Grants and Other Similar Amounts$2,368,048
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$426
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net loss from sales of assets other than inventory$-215,028
Gross amount from sales of assets other than inventory (Securities / Other)$1,591 / $0
Less: cost or other basis and sales expenses (Securities / Other)$7,814 / $208,805
Gain or (loss) (Securities / Other)$-6,223 / $-208,805
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$149,544
Statement of Functional Expenses (for 2011)
Total functional expenses$2,175,356
Compensation of current officers, directors, trustees, and key employees$965,974
Other salaries and wages$102,541
Payroll taxes$52,768
Professional fundraising services$0
Other$1,054,073
Balance Sheet (for 2011)
Total assets$1,407,909
Total liabilities$1,007,223
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$15,400
Unsecured notes and loans payable to unrelated third parties$0
Other$991,823
Total net assets or fund balances$400,686
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:Not provided
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4International Longshoremens Association, Atlantic Coast District Ila5000 W Side Ave, North Bergen, NJ 07047-6439NJ1941-02$42,368,495
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6United Food And Commercial Workers International Union, 464a Local245 Paterson Avenue, Little Falls, NJ 07424-4629NJ1941-01$24,844,850
7United Brotherhood Of Carpenters & Joiners Of America, Northeast Regional Council Of Carpe91 Fieldcrest Ave, Edison, NJ 08837-3627NJ1940-10$21,404,613
8International Union Of Operating Engineers 825 825 A&b, 82565 Springfield Ave Ste 3, Springfield, NJ 07081-1308NJ1944-12$15,261,047
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10United Food And Commercial Workers International Union, 1262 Local1382 Broad St, Clifton, NJ 07013NJ1941-01$12,325,833
11Laborers International Union Of North America, 472 Hcl700 Raymond Blvd, Newark, NJ 07105-2909NJ1964-04$11,939,451
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20International Brotherhood Of Electrical Workers, 0827 Local263 Ward St, East Windsor, NJ 08520-3303NJ1967-04$6,095,797
21International Brotherhood Of Electrical Workers, 0164 Local205 Robin Rd Ste 315, Paramus, NJ 07652-1424NJ1940-08$5,556,006
22International Union Of Bricklayers &allied Craftworkers, Administrative District Council Nj3281 Route 206, Bordentown, NJ 08505-4515NJ1965-01$5,554,149
23Central Nj Regional Council Of CarpenterMadison, NJ 07940NJ$4,089,595
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Number of organizations performing similar types of work
Alaska6
Alabama18
Arkansas7
Arizona10
California185
Colorado20
Connecticut15
District of Columbia41
Delaware4
Florida35
Georgia19
Hawaii19
Iowa17
Idaho1
Illinois93
Indiana49
Kansas9
Kentucky19
Louisiana11
Massachusetts54
Maryland43
Maine5
Michigan75
Minnesota41
Missouri40
Mississippi7
Montana3
North Carolina8
North Dakota4
Nebraska8
New Hampshire1
New Jersey61
New Mexico3
Nevada11
New York159
Ohio72
Oklahoma13
Oregon16
Pennsylvania74
Rhode Island11
South Carolina2
South Dakota3
Tennessee19
Texas43
Utah3
Virginia17
Vermont3
Washington46
Wisconsin41
West Virginia11
Wyoming1
International2
Total1,478
All affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralSheet Metal Workers International Association, Smwia1750 New York Avenue Nw 6th Floor, Washington, DC 20006-5301DC1940-10$77,328,526
SubordinateSheet Metal Workers International Association, 104 Smw2610 Crow Canyon Rd Ste 300, San Ramon, CA 94583-1547CA1940-10$33,801,071
SubordinateSheet Metal Workers International Association, 105 Sheet Metal Air Rail And Transp2120 Auto Centre Dr Ste 105, Glendora, CA 91740-6720CA1940-10$11,832,915
SubordinateSheet Metal Workers International Association, 6611831 Beverly Park Road Bldg B-2, Everett, WA 98204-3526WA1940-10$11,143,824
SubordinateSheet Metal Workers International Association, 36 Smw2319 Chouteau Ave Ste 100, Saint Louis, MO 63103-3053MO1940-10$8,862,170
SubordinateSheet Metal Workers International Association, Smw Union 20Local Union No 20 2828 E 45th St, Indpls, IN 46205IN1940-10$8,182,432
SubordinateSheet Metal Workers International Association, 19 Smw1301 S Columbus Blvd, Philadelphia, PA 19147-5505PA1940-10$6,458,457
SubordinateSheet Metal Workers International Association, 28 Smw500 Greenwich St, New York, NY 10013-1354NY1940-10$5,601,944
SubordinateSheet Metal Workers International Association, 265 Smw205 Alexandra Way, Carol Stream, IL 60188-2080IL1967-05$3,301,038
SubordinateSheet Metal Workers International Association, 25 Smw440 Barell Ave, Carlstadt, NJ 07072-2810NJ1940-10$2,768,496
SubordinateSheet Metal Workers International Association, 293 Smw1405 N King St Ste 401, Honolulu, HI 96817-4227HI1957-02$2,376,551
SubordinateSheet Metal Workers International Association, 206 Smw4594 Mission Gorge Pl, San Diego, CA 92120-4106CA1940-10$1,929,379
SubordinateSheet Metal Workers International Association, 40 Smw100 A Old Forge Road, Rocky Hill, CT 06067-3758CT1940-10$1,889,297
SubordinateSheet Metal Workers International Association, 67 Smw11 Burwood Ln, San Antonio, TX 78216-7038TX1940-10$1,495,861
SubordinateSheet Metal Worker International Association, 5 Local112 Hillcrest Dr, Knoxville, TN 37918-2439TN1940-10$1,374,304
SubordinateSheet Metal Workers International Association, 49 Local2300 Buena Vista Dr Se - Suite 110, Albuquerque, NM 87106-4335NM1940-10$1,300,732
SubordinateModesto Area Sheet Metal Apprentist Training Trust, Modesto Area Apprentice Committee841 Lone Palm Ave Ste A, Modesto, CA 95351-1532CA1940-10$77,935
Number of affiliated organizations
California4
Connecticut1
District of Columbia1
Hawaii1
Illinois1
Indiana1
Missouri1
New Jersey1
New Mexico1
New York1
Pennsylvania1
Tennessee1
Texas1
Washington1
Total17

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