2024-04-25T08:41:15-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-01-01 416038098 SHEET METAL AIR CONDITIONING AND ROOFING CONTRACTORS' OF MN INC SHEE 7635930941 6200 SHINGLE CREEK PARKWAY 130 BROOKLYN CENTER MN 55430 JOHN QUARNSTROM CEO 7635930941 2024-04-22 1 JOHN QUARNSTROM 999009999 0 JOHN TAUER P00294068 6123764500 2024-04-22 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z JOHN QUARNSTROM 6200 SHINGLE CREEK PARKWAY 130 BROOKLYN CENTER MN 55430 2164041 0 X WWW.SMARCA.ORG X 1947 MN PROMOTE THE GENERAL WELFARE OF SHEET METAL, AIR CONDITIONING, ROOFING AND PIPING INDUSTRY MEMBERS 14 14 5 16 0 0 0 0 1187114 1196249 96483 137490 12995 10810 1296592 1344549 0 0 0 0 915224 880761 0 0 0 571070 587181 1486294 1467942 -189702 -123393 3641857 3724381 23 0 3641834 3724381 X THE ASSOCIATION PROMOTES THE GENERAL WELFARE OF THE UNIONIZED PORTION OF THE SHEET METAL, AIR CONDITIONING, ROOFING AND PIPING INDUSTRIES BY PROVIDING VARIOUS PROGRAM SERVICES TO MEMBER FIRMS, OTHER COMPANIES, AND INDIVIDUALS WHO WORK WITHIN THE INDUSTRIES. 0 0 THE ASSOCIATION NEGOTIATED COLLECTIVE BARGAINING AGREEMENTS BETWEEN ITS MEMBER CONTRACTORS AND VARIOUS LOCAL SHEET METAL, ROOFING AND PIPING UNIONS. IT ALSO ADMINISTERED THESE CONTRACTS ONCE THEY WERE SIGNED. THE ASSOCIATION PROVIDED SUPPORT SERVICES TO ITS MEMBER CONTRACTORS FOR VARIOUS PENSION PLANS, HEALTH AND WELFARE PLANS, AND TRAINING FUNDS ESTABLISHED UNDER COLLECTIVE BARGAINING AGREEMENTS. THE ASSOCIATION ASSISTED MEMBER FIRMS IN DEVELOPING COMPANY-WIDE SAFETY PROGRAMS AND CUSTOMIZED SAFETY TRAINING. IT ALSO ASSISTED WITH OSHA COMPLIANCE, REVIEWS OF SAFETY AND HEALTH PROGRAMS, AND A NUMBER OF OTHER SAFETY RELATED SERVICES. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 10 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 0 1 0 1 0 0 1 1 1 0 X MARY WEIGEL 7635930941 6200 SHINGLE CREEK PKWY STE 130 BROOKLYN CENTER MN 55430 BOB CHAMBERLAND PAST PRESIDENT 1.00 1.00 X X 0 0 0 JAMIE QUELLO PRESIDENT 1.00 1.00 X X 4377 0 0 ERIC OLSON VICE PRESIDENT 1.00 1.00 X X 1400 0 0 SCOTT TORVINEN PAST PRESIDENT 1.00 1.00 X X 0 0 0 CHAD GOOD DIRECTOR 1.00 1.00 X 0 0 0 KYLE SYSTSMA DIRECTOR 1.00 1.00 X 0 0 0 BRIAN BERWALD DIRECTOR 1.00 1.00 X 0 0 0 CATHY MYERS DIRECTOR 1.00 1.00 X 0 0 0 JOE LYON DIRECTOR 1.00 1.00 X 1200 0 0 ADAM KUETTEL DIRECTOR 1.00 1.00 X 0 0 0 DAVID HEBIG DIRECTOR 1.00 1.00 X 1400 0 0 MITCH PRICE DIRECTOR 1.00 1.00 X 0 0 0 JASON HANSON SEC/TREASURER 1.00 1.00 X X 1547 0 0 STEVE GREENMAN DIRECTOR 1.00 1.00 X 0 0 0 BRIAN SCHUTZ DIRECTOR 1.00 1.00 X 1400 0 0 JESSIE HARTSUIKER DIRECTOR 1.00 1.00 X 1400 0 0 PATRICK HARTY DIRECTOR 1.00 1.00 X 0 0 0 JOHN QUARNSTROM CEO 39.00 1.00 X 262307 0 38460 BLAKE PARSONS DIRECTOR OF LABOR RELATIONS 39.00 1.00 X 142481 0 20156 JONATHAN MORGAN SAFETY DIRECTOR 39.00 1.00 X 144973 0 29591 562485 0 88207 3 0 1 0 0 BARGAINING AGREEMENTS 561000 1126799 1126799 MEMBER EVENTS 561000 51015 51015 DUES 561000 12836 12836 DRUG TESTING ASSESMENT 561000 5599 5599 1196249 62880 62880 894102 819492 74610 74610 74610 MISCEALLEOUS REVENUE 900099 10810 10810 10810 1344549 1196249 0 148300 300767 429106 31863 71058 47967 198 20575 14383 34289 27680 30943 66933 31482 166696 6901 15752 EVENT EXPENSE 90846 TRAINING 56276 DRUG TESTING 12171 DUES & SUBSCRIPTIONS 11020 1036 1467942 122382 99773 2564752 2513191 8089 26773 91550 59672 38779 31878 902658 1047569 5197 5197 3641857 3724381 23 0 23 0 X 3360989 3440646 280845 283735 3641834 3724381 3641857 3724381 -123393 205940 0 X X 1 X 0 0 0 0 0 1 0 0 91550 59672 31878 31878 X PART X, LINE 2: SMARCA IS A MINNESOTA NONPROFIT CORPORATION AND IS EXEMPT FROM INCOME TAXES UNDER CODE SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE. X X 1 1 X 0 0 0 JOHN QUARNSTROM CEO 254167 0 800 0 7340 0 20436 0 18024 0 300767 0 0 0 JONATHAN MORGAN SAFETY DIRECTOR 144583 0 390 0 0 0 11567 0 18024 0 174564 0 0 0 BLAKE PARSONS DIRECTOR OF LABOR RELATIONS 139375 0 800 0 2306 0 8192 0 11964 0 162637 0 0 0 PART I, LINE 1B TRAVEL FOR COMPANIONS AND TAX INDEMNIFICATION/GROSS-UP PAYMENTS FOR EMPLOYEES WERE DISCUSSED AND APPROVED BY THE BOARD OF DIRECTORS. BLAKE PARSONS HAD TOTAL CAMPANION GROSS-UP PAYMENTS OF $2,306 AND JOHN QUARNSTROM HAD TOTAL CAMPANION GROSS-UP PAYMENTS OF $6,050. FORM 990, PART III, LINE 4A THE ASSOCIATION NEGOTIATED COLLECTIVE BARGAINING AGREEMENTS BETWEEN ITS MEMBER CONTRACTORS AND VARIOUS LOCAL SHEET METAL, ROOFING AND PIPING UNIONS. IT ALSO ADMINISTERED THESE CONTRACTS ONCE THEY WERE SIGNED. FORM 990, PART III, LINE 4B THE ASSOCIATION PROVIDED SUPPORT SERVICES TO ITS MEMBER CONTRACTORS FOR VARIOUS PENSION PLANS, HEALTH AND WELFARE PLANS, AND TRAINING FUNDS ESTABLISHED UNDER COLLECTIVE BARGAINING AGREEMENTS. FROM 990, PART III, LINE 4C THE ASSOCIATION ASSISTED MEMBER FIRMS IN DEVELOPING COMPANY-WIDE SAFETY PROGRAMS AND CUSTOMIZED SAFETY TRAINING. IT ALSO ASSISTED WITH OSHA COMPLIANCE, REVIEWS OF SAFETY AND HEALTH PROGRAMS, AND A NUMBER OF OTHER SAFETY RELATED SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERS ARE CORPORATIONS, COMPANIES, FIRMS AND INDIVIDUALS ENGAGED IN ANY OR ALL PHASES OF SHEET METAL, ROOFING, AND/OR RELATED INDUSTRIES THAT HAVE ESTABLISHED PLACES OF BUSINESS, THAT HAVE EMPLOYEES ACTUALLY PERFORMING SUCH SERVICES, THAT AGREE TO COMPLY WITH THE CONDITIONS AND REQUIREMENTS OF MEMBERSHIP, AND THAT ARE SIGNATORY TO THE CURRENT APPLICABLE COLLECTIVE BARGAINING AGREEMENT WITH SHEET METAL WORKERS LOCAL NO. 10, ROOFING LOCAL NO. 96 AND/OR U.A. LOCAL NO. 300. THIS INCLUDES (1) THE DESIGN, MANUFACTURE, INSTALLATION, SERVICE, AND/OR REPAIR OF ENVIRONMENTAL SYSTEMS, INCLUDING VENTILATING, AIR CONDITIONING, HEATING, AIR HANDLING, AND METAL FABRICATING; (2) INSTALLATION, SERVICE, AND/OR REPAIR OF ROOFING SYSTEMS, INCLUDING ARCHITECTURAL SHEET METAL; AND (3) THE INSTALLATION, SERVICE AND REPAIR OF RELATED SYSTEMS SUCH AS, BUT NOT LIMITED TO, PLUMBING AND PIPING SYSTEMS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S DIRECTORS ARE ELECTED BY THE MEMBERS. FIVE DIRECTORS ARE ELECTED BY THE METRO AREA MEMBERS - ONE FROM THE TEN LARGEST COMMERCIAL/INDUSTRIAL SHEET METAL COMPANIES; ONE FROM ALL COMMERCIAL/INDUSTRIAL SHEET METAL COMPANIES; ONE FROM ROOFING AND ARCHITECTURAL SHEET METAL COMPANIES; ONE FROM RESIDENTIAL SHEET METAL COMPANIES; AND ONE FROM SPECIALTY AND MANUFACTURING SHEET METAL COMPANIES. THE CENTRAL MINNESOTA, IRON RANGE, DULUTH, SOUTHERN MINNESOTA, AND NORTH DAKOTA & SOUTH DAKOTA DIVISIONS EACH ELECT ONE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 7B ANY AMENDMENTS, ALTERATIONS, REPEALS, OR ADDITIONS TO THE ARTICLES OF INCORPORATION REQUIRE A 2/3-VOTE OF APPROVAL BY THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON THE BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B BEFORE THE FORM 990 WAS FILED WITH THE IRS, IT WAS REVIEWED BY THE CEO AND PRESENTED TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DISCUSS, REVIEW AND APPROVE SALARIES FOR ALL SMARCA EMPLOYEES AT THE JANUARY BOARD MEETING. ANY SALARY INCREASES GO INTO EFFECT ON FEBRUARY 1 OF THAT YEAR. THERE ARE NO PERFORMANCE INDICATORS THAT DETERMINE SALARY AMOUNTS. ACCORDINGLY, SALARIES ARE DETERMINED AT THE BOARD'S DISCRETION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, IN PERSON AT THE ASSOCIATION'S OFFICE. THE ASSOCIATION DOES NOT CURRENTLY HAVE A CONFLICT OF INTEREST POLICY. FORM 990, PART XI, LINE 1 THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS WERE PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING. THIS BASIS DIFFERS FROM THE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRIMARILY BECAUSE THE CONSOLIDATED ORGANIZATION RECOGNIZES CERTAIN REVENUES AND RELATED ASSETS WHEN RECEIVED RATHER THAN WHEN EARNED AND RECOGNIZES CERTAIN EXPENSES WHEN PAID RATHER THAN WHEN THE OBLIGATION WAS INCURRED. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SHEET METAL & ROOFING INDUSTRY FUND OF THE NORTH CENTRAL REGION 6200 SHINGLE CREEK PARKWAY STE 130 BROOKLYN CENTER MN 55430 416037649 TRADE ASSOCIATION MN 501(C)(6) N/A SHEET METAL AIR CONDITIONING AND ROOFING CONTRACTORS' OF MN INC 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 SHEET METAL & ROOFING INDUSTRY FUND OF THE NORTH CENTRAL REGION M 1467942 FMV OF CASH RECEIVED