2024-11-14T15:22:33-06:00 2023-12-31 475208450 NASH CPAS LLC 501 PROVIDENCE HWY NORWOOD MA 02062 990 2023-01-01 046172680 SHEET METAL INDUSTRY PROMOTION FUND OF EASTERN MASSACHUSETTS SHEE 6174790220 100 GROSSMAN DRIVE 300 BRAINTREE MA 02184 THOMAS S GUNNING EXECUTIVE DIRECTOR 6174790220 2024-11-14 1 0 CHRISTOPHER NASH P01884824 7812861320 2024-11-14 2023 2024-10-15 13:58:12Z THOMAS S GUNNING 100 GROSSMAN DRIVE 300 BRAINTREE MA 02184 1569500 0 X SMACNABOSTON.ORG X 1966 MA PROMOTE SHEET METAL INDUSTRY 4 4 0 0 0 0 0 0 1058340 1388436 13449 84107 71834 96957 1143623 1569500 0 0 0 0 0 0 0 0 0 1015829 1166142 1015829 1166142 127794 403358 2123856 2449066 360109 281961 1763747 2167105 PROMOTE THE GENERAL WELFARE OF THE SHEET METAL INDUSTRY. 0 0 1299441 THE PROMOTION FUND ENGAGES IN ACTIVITIES TO PROMOTE THE GENERAL WELFARE OF THE SHEET METAL INDUSTRY. 1299441 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 1 0 0 1 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 MA X X THOMAS S GUNNING 7818493220 100 GROSSMAN DRIVE SUITE 300 BRAINTREE MA 02184 X BARRY DWYER VICE PRESIDENT 5.00 X X 0 0 0 JON DESMOND PRESIDENT 5.00 X X 0 0 0 KEVIN GILL JR VICE PRESIDENT 5.00 X X 0 0 0 THOMAS S GUNNING EXECUTIVE DIRECTOR 5.00 X 0 0 0 0 0 0 0 0 0 0 0 CONTRACTORS' DUES 561000 1763474 1763474 TRANSFERS TO NATIONAL 561000 -375038 -375038 1388436 84107 84107 GOLF OUTING 900099 96957 96957 96957 1569500 1485393 0 84107 X 230406 7962 91500 14537 352842 6158 TRAINING 105235 DRUG AWARENESS PROGRAM 76250 DUES 71925 DONATIONS-OTHERS 65059 144268 1166142 1918041 2222228 205815 206080 20758 2123856 2449066 360109 281961 360109 281961 X 1763747 2167105 1763747 2167105 2123856 2449066 403358 0 X 0 1 X 0 0 0 X 1569500 0 1569500 0 1569500 1166142 0 1166142 0 1166142 PART X, LINE 2: NOTE 1-D. INCOME TAXES-THE ASSOCIATION IS A NONPROFIT ORGANIZATION WHICH IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION IN THE FINANCIAL STATEMENTS. THE ASSOCIATION DOES NOT BELIEVE ITS EVALUATION OF TAX POSITIONS WILL SIGNIFICANTLY CHANGE WITHIN TWELVE MONTHS OF DECEMBER 31, 2023. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE ASSOCIATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR THE YEARS ENDED 2022, 2021 AND 2020. BUILDING TRADES EMPLOYERS' ASSOCIATION OF EASTERN MASSACHUSETTS INC BUILDING TRADES EMPLOYERS' ASSOC PROVIDES MANAGEMENT SVCS TO THE FILER. 230406 RENT AND MANAGEMENT SERVICE FEES ARE PAID TO THE INTERESTED PERSON. 0 FORM 990, PART VI, SECTION A, LINE 3 THE DAY TO DAY MANAGEMENT OF THE AFFAIRS OF THE FUND ARE CONDUCTED THROUGH THE PERSONNEL OF THE BUILDING TRADES EMPLOYERS ASSOCIATION OF EASTERN MASSACHUSETTS, INC., WHICH IS PAID A MANAGEMENT FEE FOR SUCH SERVICES. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS ARE ELECTED BY THE BOARD OF TRUSTEES AND ARE SHEET METAL INDUSTRY CONTRACTORS WHO MEET THE ELIGIBILITY REQUIREMENTS. FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO COMITTEES IN 2023. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THOMAS S. GUNNING, TRUSTEE AND EXECUTIVE DIRECTOR AND THE DIRECTOR OF FINANCE BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED ANNUALLY UPDATE THE GOVERNING BOARD BY COMPLETING A FORM PROVIDED BY THE ASSOCIATION. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 MAY BE OBTAINED UPON REQUEST SENT TO THE ATTENTION OF THOMAS S. GUNNING, TRUSTEE. A COPY MAY ALSO BE REQUESTED FROM THE INTERNAL REVENUE SERVICE. ALSO, AN ELECTRONIC COPY MAY BE DOWNLOADED FROM THE WEBSITE WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY, THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS MAY BE OBTAINED UPON REQUEST SENT TO THE ATTENTION OF THOMAS S. GUNNING, TRUSTEE & EXECUTIVE DIRECTOR AT THE FUND'S OFFICES. FORM 990, PART IX, LINE 24E GOLF OUTINGS 58,030. INDUSTRY PROMOTIONS 56,238. RECOVERY WEEK 30,000.