Sheet Metal Workers International Association, 293 Smw in Honolulu, Hawaii (HI)

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Sheet Metal Workers International Association, 293 Smw
Employer Identification Number (EIN)990087275
Name of OrganizationSheet Metal Workers International Association
Secondary Name293 Smw
In Care of NameArthur B Tolentino
Address1405 N King St Ste 401, Honolulu, HI 96817-4227
ActivitiesAssociation of employees
SubsectionLabor Organization
Ruling Date02/1957
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Tax Period06/2012
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$8,673,089
Amount of Income$2,376,551
Form 990 Revenue Amount$2,376,551
National Taxonomy of Exempt Entities (NTEE)Employment, Job-Related: Labor Unions, Organizations


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Amount of income in 2012: $2,376,551
This organization: 

 $2,376,551
Other organizations performing similar types of work: 

 $1,237,704

Assets in 2012: $8,673,089
Sheet Metal Workers International Association, 293 Smw: 

 $8,673,089
Other organizations performing similar types of work: 

 $1,550,651

Expenses in 2012: $2,211,062
This organization: 

 $2,211,062
Other organizations performing similar types of work: 

 $1,106,780

Income to expenses ratio in 2012: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.1

Grants share in income in 2012: 95.1%
Sheet Metal Workers International Association, 293 Smw: 

 95.1%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
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 2012)
Total revenue$2,376,551
Contributions, Gifts, Grants and Other Similar Amounts$2,259,808
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$108,657
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net loss from sales of assets other than inventory$-1,262
Gross amount from sales of assets other than inventory (Securities / Other)$-1,262 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0
Gain or (loss) (Securities / Other)$-1,262 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$9,348
Statement of Functional Expenses (for 2012)
Total functional expenses$2,211,062
Compensation of current officers, directors, trustees, and key employees$251,144
Other salaries and wages$142,923
Payroll taxes$31,906
Professional fundraising services$0
Other$1,785,089
Balance Sheet (for 2012)
Total assets$8,673,089
Total liabilities$1,397,175
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$1,350,000
Unsecured notes and loans payable to unrelated third parties$0
Other$47,175
Total net assets or fund balances$7,275,914
Retained earnings, endowment, accumulated income, or other funds$7,275,914
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:Not provided
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220042006
Total revenue$2,114,219$1,834,188$1,921,748$2,270,326$2,836,696
Contributions, gifts, grants, and similar amounts received$12,617$3,500$0$0$0
Contributions to donor advised funds$0
Direct public support$12,617$3,500$0$0$0
Indirect public support$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$0$0
Membership dues and assessments$1,801,696$1,713,903$1,841,091$2,100,943$2,473,739
Interest on savings and temporary cash investments$2,564$950$33$18$20
Dividends and interest from securities$76,397$72,115$67,640$165,355$358,202
Net rental income or (loss)$0$0$0$0$0
Gross rents$0$0$0$0$0
Less: rental expenses$0$0$0$0$0
Other investment income$233,962$43,720$13,429$4,010$4,735
Gain or (loss) from sales of assets other than inventory$-13,180$0$0$0$0
Gross amount from sales of assets other than inventory$1$0$0$0$0
Less: cost or other basis and sales expenses$13,181$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0
Gross revenue$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0
Gross profit or (loss) from sales of inventory$163$0$-445$0$0
Gross sales of inventory, less returns and allowances$4,900$0$5,162$0$0
Less: cost of goods sold$4,737$0$5,607$0$0
Other revenue$0$0$0$0$0
Total expenses$1,579,452$1,471,619$1,528,378$2,032,125$2,564,101
Program services$0$0$0$0$0
Management and general$0$0$0$0$0
Fundraising$0$0$0$0$0
Payments to affiliates$201,791$4,509$250,654$206,861$266,284
Net assets or fund balances at end of year$2,785,270$3,139,703$3,527,803$4,140,009$4,184,877
Excess or (deficit) for the year$534,767$362,569$393,370$238,201$272,595
Net assets or fund balances at beginning of year$2,250,503$2,785,270$3,139,703$3,947,051$3,912,282
Other changes in net assets or fund balances$0$-8,136$-5,270$-45,243$0
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$2,297,817$0$0$0
Grants paid from donor advised funds$0
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.$274,221$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
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)$0$0$0$0
Salaries and wages of employees not included above$120,801$0$0$0
Pension plan contributions not included above$176,686$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$25,801$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$13,593$0$0$0
Legal fees$5,389$0$0$0
Supplies$11,668$0$0$0
Telephone$8,601$0$0$0
Postage and shipping$0$0$0$0
Occupancy$27,684$0$0$0
Equipment rental and maintenance$3,957$0$0$0
Printing and publications$0$0$0$0
Travel$46,279$0$0$0
Conferences, conventions, and meetings$11,227$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$22,833$0$0$0
Other expenses not covered above$1,549,077$0$0$0
Balance Sheets
20002001200220042006
Total assets$2,791,813$3,146,418$3,532,831$4,146,235$4,192,536
Cash - non-interest-bearing$425,922$470,379$777,378$1,137,584$300,231
Savings and temporary cash investments$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0
Prepaid expenses and deferred charges$10,246$17,555$11,794$10,204$11,434
Investments - publicly-traded securities$3,774,130
Investments - other securities$2,311,561$2,615,890$2,696,960$2,944,128$0
Investments - land, buildings, and equipment less accumulated depreciation$43,584$42,094$46,199$53,819$106,241
Investments - other$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Other assets, including program-related investments$500$500$500$500$500
Total liabilities$6,543$6,715$5,025$6,226$7,659
Accounts payable and accrued expenses$6,543$6,715$5,025$6,226$7,659
Grants payable$0$0$0$0$0
Deferred revenue$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0
Other liabilities$0$0$0$0$0
Total liabilities and net assets/fund balances$2,791,813$3,146,418$3,532,828$4,146,235$4,192,536
Total net assets or fund balances$2,785,270$3,139,703$3,527,803$4,140,009$4,184,877
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220042006
Total revenue$0$0$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0$0$0
Other expenses$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$0$0$0$0$0
Other revenue$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220042006
Total expenses$0$0$0$0$0
Total expenses and losses per audited financial statements$0$0$0$0$0
Other revenue$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$0$0$0$0$0
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$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 meetings8
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?No
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?No
Does the organization have a written conflict of interest policy?Yes
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?Yes
Did the organization make only in-house lobbying expenditures of $2,000 or less?Yes
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)?No
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?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20065
Analysis of Income-Producing Activities (for 2006)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$2,831,961
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$2,473,739
Interest on savings and temporary cash investments000000$000$0$20
Dividends and interest from securities000000$000$0$358,202
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$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
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 2006)
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 2006)
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?
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
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$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120032005
Total$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0
Membership fees received$0$0$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$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$0$0
Net income from unrelated business activities not included above$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$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$0$0
Other income$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2006)
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
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Service Employees International Union, Local 721 Ctw ClcSte 100, Los Angeles, CA 90017CA1943-11$56,297,937
2Seiu Local 6434 United Long Termcare Workers Union2910 Beverly Blvd, Los Angeles, CA 90057-1012CA1943-11$51,399,445
3Laborers International Union Of North America, 368 Local Union1617 Palama St, Honolulu, HI 96817-3043HI1957-08$20,967,634
4United Food And Commercial Workers International Union, 5 Local28870 Mission Blvd, Hayward, CA 94544-5510CA1941-01$20,398,357
5American Federation Of State County & Municipal Employees, 152 Hawaii Gov Emp Assn Afscme888 Mililani St Ste 601, Honolulu, HI 96813-2918HI1957-08$18,955,835
6International Longshore & Warehouse Union Local 142451 Atkinson Dr, Honolulu, HI 96814-4729HI1967-01$16,053,958
7International Brotherhood Of Electrical Workers, 1186 Local1935 Hau St Ste 401, Honolulu, HI 96819-5003HI1940-08$12,896,876
8Southwest Airlines Pilots Association1450 Empire Central Dr Ste 737, Dallas, TX 75247-4081TX1980-11$12,883,279
9American Federation Of State County & Municipal Employees, 646 Hi Loc United Public Workers1426 N School St, Honolulu, HI 96817-1914HI1957-08$9,668,160
10Hawaii State Teachers Association1200 Ala Kapuna St, Honolulu, HI 96819-4651HI1973-07$7,985,666
11United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 675 Ppf1109 Bethel St Lowr Level, Honolulu, HI 96813-2218HI1941-01$7,621,729
12International Union Of Painters And Allied Trades, 50 District Council2240 Young St, Honolulu, HI 96826-2304HI$7,452,869
13Service Employees International Union, 880 Seiu209 W Jackson, Chicago, IL 60606-6907IL1943-11$7,326,816
14Hawaii Carpenters Market Recovery Program Fund200 N Vineyard Blvd Ste 100, Honolulu, HI 96817-3938HI1989-04$6,104,248
15International Brotherhood Of Teamsters, 996 Hi Teamsters & Allied Wrk Union1817 Hart St, Honolulu, HI 96819-3205HI1941-02$5,375,733
16United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 74 Local Union201 Executive Dr, Newark, DE 19702-3316DE1960-04$2,082,786
17United Steelworkers Of AmericaP O Box 11425, Chickasaw, AL 36671-0425AL1940-12$40,819
18United Nurses & Allied Professionals, 5068 Seven Hills501 Great Rd Ste 204, N Smithfield, RI 02896-6833RI1998-12$37,837
19United Brotherhood Of Carpenters & Joiners 925 Hsg Spnsr Corp910 2nd Ave, Marina, CA 93933-6009CA1997-05$2,582,334
20Wayzata Education Association305 Vicksburg Ln N, Plymouth, MN 55447-3941MN2000-05$548,170
Number of organizations performing similar types of work
Alaska6
Alabama18
Arkansas7
Arizona10
California185
Colorado20
Connecticut14
District of Columbia37
Delaware4
Florida35
Georgia20
Hawaii19
Iowa17
Idaho1
Illinois92
Indiana48
Kansas9
Kentucky19
Louisiana11
Massachusetts54
Maryland41
Maine5
Michigan75
Minnesota41
Missouri40
Mississippi7
Montana3
North Carolina8
North Dakota4
Nebraska8
New Hampshire1
New Jersey59
New Mexico4
Nevada11
New York158
Ohio70
Oklahoma13
Oregon16
Pennsylvania75
Rhode Island13
South Carolina2
South Dakota3
Tennessee19
Texas43
Utah3
Virginia18
Vermont3
Washington46
Wisconsin40
West Virginia11
Wyoming1
International2
Total1,469
20 biggest 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 Rd Bldg B-2, Everett, WA 98204-3526WA1940-10$11,143,824
SubordinateSheet Metal Workers International Association, 36 Smw2319 Chouteau Ave, St Louis, MO 63103-3053MO1940-10$8,831,752
SubordinateSheet Metal Workers International Association, 28 Smw500 Greenwich St Rm 502, New York, NY 10013-0521NY1940-10$8,678,261
SubordinateSheet Metal Workers International Association, Smw Union 202828 E 45th St Loca Union No 20, Indpls, IN 46205IN1940-10$8,217,336
SubordinateSheet Metal Workers International Association, 19 Smw1301 S Columbus Blvd, Philadelphia, PA 19147-5505PA1940-10$6,760,207
SubordinateSheet Metal Workers International Association, 265 Smw205 Alexandra Way, Carol Stream, IL 60188-2080IL1967-05$3,180,757
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, 40 Smw110-114 Old Forge Road, Rocky Hill, CT 06067CT1940-10$1,830,854
SubordinateSheet Metal Workers International Association, 206 Smw4594 Mission Gorge Pl, San Diego, CA 92120-4106CA1940-10$1,602,284
SubordinateSheet Metal Workers International Association, 67 Smw11 Burwood Ln, San Antonio, TX 78216-7038TX1940-10$1,450,869
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
SubordinateSheet Metal Workers International Association, 3312515 Corporate Dr, Parma, OH 44130-9322OH1940-10$10,180,263
SubordinateSheet Metal Workers International Association, 80 Smw17100 W 12 Mile Rd Fl 2, Southfield, MI 48076-2115MI1940-10$7,651,889
SubordinateSheet Metal Workers International Association, 73 Smw4550 Roosevelt Rd, Hillside, IL 60162-2053IL1940-10$7,541,567
SubordinateSheet Metal Workers International Association, 16 Local2379 Ne 178th Ave, Portland, OR 97230-5957OR1940-10$7,498,853
Number of affiliated organizations
Alaska2
Alabama3
Arkansas1
Arizona1
California10
Colorado2
Connecticut4
District of Columbia2
Florida4
Georgia3
Hawaii1
Iowa3
Idaho2
Illinois13
Indiana5
Kansas3
Kentucky6
Louisiana3
Massachusetts3
Maryland2
Michigan4
Minnesota3
Missouri4
Mississippi1
Montana2
North Carolina2
North Dakota1
Nebraska4
New Hampshire1
New Jersey7
New Mexico1
Nevada2
New York13
Ohio5
Oklahoma4
Oregon2
Pennsylvania6
South Carolina1
Tennessee6
Texas4
Utah1
Virginia1
Washington3
Wisconsin2
West Virginia2
Wyoming1
International2
Total158

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