2025-11-17T19:10:18-06:00 2024-12-31 450250958 EIDE BAILLY LLP 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 554027033 990 2024-01-01 951811177 SHEET METAL WORKERS' INTERNATIONAL ASSOCIATION LOCAL NO 170 SHEE 5626954066 9101 E WHITTIER BLVD 170 PICO RIVERA CA 90660 ROBERTO TORRES MUNIZ BUSINESS MGR/FINANCIAL SECRETARY-TR 5626954066 2025-11-17 1 1 KIM HUNWARDSEN CPA P00484560 6122536500 2025-11-15 2024 2025-03-06 01:10:19Z ROBERTO TORRES MUNIZ 9101 E WHITTIER BLVD 170 PICO RIVERA CA 90660 1105565 0 X SMART170.ORG X 2014 CA TO ORGANIZE ALL WORKERS FOR THEIR MORAL, ECONOMIC AND SOCIAL ADVANCEMENT. 10 10 5 0 0 0 0 0 1036454 1101350 1618 120 41404 4095 1079476 1105565 0 3500 0 0 529235 546741 0 0 0 577117 546317 1106352 1096558 -26876 9007 912467 921474 0 0 912467 921474 X SHEET METAL WORKERS' INTERNATIONAL ASSOCIATION LOCAL UNION 170 (THE LOCAL UNION) WAS ORGANIZED AS A CHARTERED LOCAL UNION OF THE INTERNATIONAL ASSOCIATION OF THE SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS. THE LOCAL UNION'S GENERAL PURPOSE IS TO ORGANIZE ALL WORKERS FOR THEIR MORAL, ECONOMIC AND SOCIAL ADVANCEMENT. TO ACHIEVE THIS PURPOSE, THE LOCAL UNION'S OFFICERS AND BUSINESS AGENTS NEGOTIATE COLLECTIVE BARGAINING AGREEMENTS WITH EMPLOYERS IN THE LOS ANGELES METROPOLITAN AREA ON BEHALF OF THE UNION MEMBERS. 0 0 THE UNION'S STATED PURPOSE IS TO ORGANIZE ALL WORKERS FOR THEIR MORAL ECONOMIC AND SOCIAL ADVANCEMENT. THERE ARE APPROXIMATELY 1,422 MEMBERS IN THE SHEET METAL WORKERS' INTERNATIONAL ASSOCIATION LOCAL NO. 170. 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 14 0 1 5 1 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 0 0 1 1 0 X ROBERTO TORRES MUNIZ 5626954066 9101 E WHITTIER BLVD 170 PICO RIVERA CA 90660 RAUL LOPEZ PRESIDENT 1.00 X X 1000 0 0 WENCESLAO RAMIREZ VICE PRESIDENT 1.00 X X 1000 0 0 LETICIA GONZALEZ RECORDING SECRETARY 1.00 X X 1543 0 0 ROBERTO PEREZ TRUSTEE MEMBER 1.00 X 1391 0 0 EDGAR SANTOS TRUSTEE MEMBER 1.00 X 1051 0 0 JOSE HERRERA TRUSTEE MEMBER 1.00 X 584 0 0 HERIBERTO ESCOTO TRUSTEE MEMBER 1.00 X 900 0 0 FREDDY SUAREZ EXECUTIVE BOARD MEMBER 1.00 X 450 0 0 IRVING AMES EXECUTIVE BOARD MEMBER 1.00 X 500 0 0 RODOLFO DE LA ROSA CONDUCTOR/WARDEN 1.00 X 500 0 0 MARIO VEGA - BUSINESS MANAGER FINANCIAL SECRETARY-TREASURER 50.00 X 99443 0 45025 JOSE JIMENEZ BUSINESS REPRESENTATIVE 35.00 X 35293 0 27853 143655 0 72878 0 0 0 0 0 MEMBERSHIP DUES AND AS 900099 1012979 1012979 SUBSIDY FROM INTL 900099 47945 47945 INITIATION INCOME 900099 40426 40426 1101350 120 120 OTHER REVENUE 900099 4095 4095 4095 1105565 1105445 0 120 3500 216533 172055 89930 42260 25963 5450 22124 22987 2423 84047 29360 16762 334166 10128 10988 REPAIRS AND MAINTENANCE 4290 PRINTING, POSTAGE, & SU 1898 TAXES AND LICENSES 858 PAL CONTRIBUTIONS 600 236 1096558 280869 300486 602772 602291 91794 73097 28826 18697 912467 921474 0 0 X 912467 921474 912467 921474 912467 921474 9007 0 X X 0 1 X 1 0 600 0 600 600 0 1 0 0 PART I-A, LINE 1: DURING THE TAX YEAR, THE ORGANIZATION MADE A $600 EXPENDITURE FOR POLITICAL CAMPAIGN ACTIVITIES DIRECTLY FROM ITS GENERAL OPERATING ACCOUNT. THE EXPENDITURE WAS NOT TRANSFERRED TO A SEPARATE POLITICAL ACTION LEAGUE (PAL) OR ANY SEGREGATED FUND, AS THE ORGANIZATION DOES NOT MAINTAIN A SEPARATE ACCOUNT OR ENTITY FOR THE PAL. ALL POLITICAL CAMPAIGN ACTIVITY EXPENDITURES WERE PAID DIRECTLY BY THE ORGANIZATION AND NOT THROUGH ANY SEPARATE SEGREGATED FUND. 27406 27406 0 64388 45691 18697 18697 X 1105565 0 1105565 0 1105565 1096558 0 1096558 0 1096558 PART X, LINE 2: THE LOCAL UNION HAS ADOPTED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD. THE LOCAL UNION MANAGEMENT BELIEVES THAT THE LOCAL UNION HAS NOT TAKEN UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS AS A TAX LIABILITY. FORM 990, PART VI, SECTION A, LINE 1A TRUSTEE BOARD MEMBERS DO NOT VOTE ON POLICY. THE EXECUTIVE BOARD CONSISTING OF THE PRESIDENT, VICE PRESIDENT, RECORDING SECRETARY, CONDUCTOR/WARDEN, BUSINESS MANAGER/FINANCIAL SECRETARY, BUSINESS REPRESENTATIVE, AND EXECUTIVE BOARD MEMBERS VOTE. FORM 990, PART VI, SECTION A, LINE 6 THERE IS ONE CLASS OF MEMBER KNOWN AS PRODUCTION MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A PRODUCTION MEMBERS HAVE THE POWER TO VOTE FOR ELECTED OFFICIALS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B PRODUCTION MEMBERS HAVE THE RIGHT TO APPROVE FINANCIAL MATTERS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BODY. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY IS PROVIDED WITH A DRAFT FORM 990 PRIOR TO FILING. THE PRESIDENT AND THE BUSINESS MANAGER REVIEW AND APPROVE A THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL OFFICERS, DEPARTMENT HEADS, STAFF, AND CONSULTANTS. PERSONS IN THESE CATEGORIES, IN CONNECTION WITH EXPENDITURES OF UNION FUNDS AND/OR MANAGEMENT OR DISPOSITION OF UNION PROPERTY, SHOULD DEAL AT ARM'S LENGTH WITH THOSE WITH WHOM BUSINESS IS TRANSACTED AND AVOID ANY ACTUAL CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST. ANY PERSON WITH A DIRECT OR INDIRECT INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED TO THE BOARD FOR APPROVAL SHALL MAKE A PROMPT AND FULL DISCLOSURE OF THE MATERIAL FACTS OF THE TRANSACTION AND THE DIRECTOR'S INTEREST TO THE BOARD PRIOR TO THE BOARD'S ACTING ON SUCH CONTRACT OR TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE BOARD MEETS TO DISCUSS THE COMPENSATION FOR THE BUSINESS MANAGER AND BUSINESS REPRESENTATIVE ON AN ANNUAL BASIS. THEY USE COMPARABILITY DATA AND DISCUSS AND SUGGEST COMPENSATION FOR THESE OFFICIALS. THE SUGGESTED COMPENSATION IS THEN PRESENTED TO AND VOTED ON BY THE GENERAL MEMBERSHIP OF THE ORGANIZATION. ALL OTHER OFFICERS OF THE BOARD ARE COMPENSATED FOR THEIR DUTIES TO THE ORGANIZATION SUCH AS ATTENDANCE AT CONFERENCES AND ANY SERVICES THEY PROVIDE. THIS COMPENSATION IS BASED ON THE INDIVIDUAL OFFICER'S HOURLY RATE THEY ARE PAID BY THEIR EMPLOYER. THEY MAY ALSO RECEIVE A PER DIEM TO COVER TRAVEL COSTS. ALL SUCH COMPENSATION IS REPORTED ON FORM 1099. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 1 THE FINANCIAL STATEMENTS ARE PREPARED USING THE MODIFIED CASH METHOD OF ACCOUNTING. FORM 990, PART XI, LINE 2C THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR. THE 170 GROUP INSURANCE BENEFITS TRUST 1200 WILSHIRE BLVD FIFTH FLOOR LOS ANGELES CA 90017 953136353 BENEFITS CA 501(C)5 N/A 0 SHEET METAL WORKERS LOCAL 170 LABOR MANAGEMENT COOPERATION COMMITTEE 1200 WILSHIRE BLVD FIFTH FLOOR LOS ANGELES CA 90017 954639569 MANAGEMENT CA 501(C)5 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0