2025-04-09T09:06:48-05:00 2024-12-31 470900880 CALIBRE CPA GROUP PLLC 230 WEST MONROE ST STE310 CHICAGO IL 60606 990 2024-01-01 362368182 SMART LOCAL 265 SHEE 6306680110 205 ALEXANDRA WAY CAROL STREAM IL 60188 MATT GUGALA PRESIDENT/BUS. MGR 6306680110 2025-04-03 1 1 X ANDY HEIN P00499757 3126550037 2024 2025-03-06 01:10:19Z MATT GUGALA 205 ALEXANDRA WAY CAROL STREAM IL 60188 5463198 0 X SMART265.ORG X 1913 IL THE LOCAL'S MISSION IS TO ORGANIZE AND REPRESENT SHEET METAL WORKERS WITHIN THE LOCAL'S JURISDICTION FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT. 15 0 31 0 0 0 119133 124449 4681164 5157296 131842 174127 926 7326 4933065 5463198 68285 38015 0 0 2913726 3038502 0 0 0 1790245 1876889 4772256 4953406 160809 509792 7580176 7951458 480771 331203 7099405 7620255 THE LOCAL'S MISSION IS TO ORGANIZE AND REPRESENT SHEET METAL WORKERS WITHIN THE LOCAL'S JURISDICTION FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT. 0 0 TO ORGANIZE WORKERS FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT FOR THE YEAR END MEMBERSHIP OF 1,937 0 1 1 1 0 0 0 0 0 1 0 0 1 1 1 1 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 0 0 1 5 0 1 31 1 0 0 0 0 0 0 0 0 X 15 0 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 0 1 1 0 X MATT GUGALA 6306680110 205 ALEXANDRA WAY CAROL STREAM IL 60188 CHRISTOPHER JAMES FORMER CONDUCTOR 3.00 X 600 0 0 DAVID WILLE EXEC BOARD 3.00 X 1325 0 0 JAMES MALONE FORMER EXEC BOARD 3.00 X 600 0 0 JOHN DANIEL FORMER PRES / BUS MGR 40.00 X 135951 0 61013 KEVIN GALASS FIN SEC/TREASURER/BUS AGENT 40.00 X 174105 0 103959 LEO RESENDEZ TRUSTEE 3.00 X 1776 0 0 MATTHEW GUGALA PRES/BUS MGR 40.00 X 216421 0 112324 MIKE POWERS FORMER TRUSTEE/ORGANIZER 40.00 X 166946 0 103503 RICHARD OOMS VICE PRES 3.00 X 1325 0 0 STEVE CZECH TRUSTEE 3.00 X 2218 0 0 TOM SYRON BUSINESS AGENT/FRMR TRUSTEE 40.00 X 162920 0 102321 JAY JONES REC SEC/ ORGANIZER 40.00 X 165236 0 102335 BRIAN MEADOWS TRUSTEE 3.00 X 1993 0 0 KEITH KRYGOWSKI TRUSTEE 3.00 X 1776 0 0 JAMES GERASCO EXEC BOARD 3.00 X 1325 0 0 RICK MATA EXEC BOARD 3.00 X 725 0 0 JASON MCCAULEY EXEC BOARD 3.00 X 725 0 0 MIKE FELIX SGT AT ARMS 3.00 X 725 0 0 NICK STEWART CONDUCTOR 3.00 X 725 0 0 ARTURO ALVEAR WARDEN 3.00 X 725 0 0 BRIAN DAHLMAN BUSINESS AGENT 40.00 X 166233 0 102757 BRIAN MCSHERRY BUSINESS AGENT 40.00 X 164487 0 101450 RON MIKA BUSINESS AGENT 40.00 X 165023 0 102421 KIM GREEN OPERATIONS MANAGER 40.00 X 119306 0 89649 1653191 0 981732 10 0 1 0 0 124449 124449 MEMBERSHIP DUES & ASSE 900099 5157296 5157296 5157296 174127 174127 FINES AND GRIEVANCE SE 900099 7326 7326 7326 5463198 5164622 0 174127 38015 1358356 775117 443880 319205 141944 42617 43637 78000 79400 106527 72888 81012 150137 54046 993106 110790 43363 RETIREMENT GIFTS AND AN 21366 4953406 1943955 1680706 4520515 5207374 720816 305526 412340 415290 703366 648088 7580176 7951458 237882 123227 242889 207976 480771 331203 X 7099405 7620255 7099405 7620255 7580176 7951458 509792 11058 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED POLITICAL ACTION COMM OF LOCAL 265 205 ALEXANDRA CAROL STREAM IL 60188 912066384 36992 1 0 0 PART I-A, LINE 1: THE LOCAL ENGAGES WITH SEPARATE SEGREGATED FUNDS TO CONDUCT POLITICAL ACTIVITY. THE LOCAL RECEIVED FUNDS AND PROMPTLY DELIVERS THEM TO THESE SEPARATE SEGREGATED FUNDS. 275758 185145 90613 445058 120381 324677 415290 ACCRUED ORGANIZING CONT-INTL 21226 ORGANIZING CONT REC 190416 DUES CHECK-OFF RECEIVABLE 70402 WORKING ASSESSMENTS RECEIVABLE 201759 DEFENSE ASSESSMENTS RECEIVABLE 90450 ACCRUED INTEREST 37264 RETIREE CLUB ASSESSMENTS RECEIVABLE 3452 ROU ASSETS - OPERATING LEASE 33119 648088 ACCRUED TAXES AND WITHHOLDINGS 3373 PER CAPITA TAXES PAYABLE 140778 DUE TO AFFILIATED FUNDS 30438 OPERATING LEASE LIABILITIES 33387 207976 X 5511248 11058 36992 48050 5463198 0 5463198 4990398 36992 36992 4953406 0 4953406 PART X, LINE 2: MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE UNION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE UNION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF DECEMBER 31, 2024, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE UNION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE FISCAL YEARS ENDING 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: PAC TRANSFERS - SHOWN AS EXP ON AUDIT (LOCAL USED AS A CONDUIT) 36,992. PART XII, LINE 2D - OTHER ADJUSTMENTS: PAC TRANSFERS - SHOWN AS EXP ON AUDIT (LOCAL IS USED AS A CONDUIT) 36,992. 1 PART I, LINE 2: THE ORGANIZATION PROVIDES ASSISTANCE TO VARIOUS ORGANIZATIONS THROUGH DONATIONS AND CONTRIBUTIONS DURING THE YEAR. THESE PAYMENTS ARE APPROVED BY THE GOVERNING BODY UPON REVIEW OF SUBMITTED REQUESTS FROM VARIOUS ORGANIZATIONS. 0 0 0 MATTHEW GUGALA PRES/BUS MGR 191346 0 0 0 25075 0 79386 0 32938 0 328745 0 0 0 KEVIN GALASS FIN SEC/TREASURER/BUS AGENT 156407 0 0 0 17698 0 71238 0 32721 0 278064 0 0 0 MIKE POWERS FORMER TRUSTEE/ORGANIZER 148750 0 0 0 18196 0 70641 0 32862 0 270449 0 0 0 BRIAN DAHLMAN BUSINESS AGENT 148750 0 0 0 17483 0 70013 0 32744 0 268990 0 0 0 JAY JONES REC SEC/ ORGANIZER 148750 0 0 0 16486 0 69638 0 32697 0 267571 0 0 0 RON MIKA BUSINESS AGENT 148750 0 0 0 16273 0 69700 0 32721 0 267444 0 0 0 BRIAN MCSHERRY BUSINESS AGENT 148750 0 0 0 15737 0 68895 0 32555 0 265937 0 0 0 TOM SYRON BUSINESS AGENT/FRMR TRUSTEE 148750 0 0 0 14170 0 69553 0 32768 0 265241 0 0 0 KIM GREEN OPERATIONS MANAGER 115800 0 0 0 3506 0 59176 0 30473 0 208955 0 0 0 JOHN DANIEL FORMER PRES / BUS MGR 106985 0 0 0 28966 0 45007 0 16006 0 196964 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - REGULAR MEMBERS CONSIST OF FULL DUES PAYING MEMBERS AND HAVE VOTING RIGHTS. PRE APPRENTICE MEMBERS HAVE BEEN MEMBERS LESS THAN 90 DAYS AND HAVE NO VOTING RIGHTS. LIMITED MEMBERSHIP MEMBERS MAY BE GRANTED TO GOOD STANDING MEMBERS OVER SIXTY YEARS OF AGE WHOSE EARNINGS CAPACITY HAS BEEN SUBSTANTIALLY REDUCED BECAUSE OF AGE, RETIREMENT OR DISABILITY AND WHO HAVE MAINTAINED A CONTINUOUS GOOD STANDING RECORD FOR TWENTY FIVE OR MORE CONSECUTIVE YEARS. THESE MEMBERS HAVE NO VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - OFFICERS OF THE LOCAL ARE ELECTED EVERY THREE YEARS BY MEMBERSHIP. ONLY REGULAR MEMBERS HAVE VOTING RIGHTS FOR THE ELECTION OF OFFICERS. ELECTIONS ARE CONDUCTED BY FOLLOWING PRESCRIBED PROCEDURES AS OUTLINED IN THE CONSTITUTION OF SMART. FORM 990, PART VI, SECTION A, LINE 7B LINE 7B EXPLANATION - ALL ACTIONS AND DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP PER THE CONSTITUTION OF SMART. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY (EXECUTIVE BOARD) AUTHORIZES THE BUSINESS MANAGER AND FINANCIAL SECRETARY TREASURER TO REVIEW THE FORM 990 BEFORE IT IS FILED. IN ADDITION, THE FORM 990 IS MADE AVAILABLE TO THE ENTIRE GOVERNING BODY FOR THEIR REVIEW UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT SMART(AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE OR PROCEDURE ADOPTED BY THE INTERNATIONAL ASSOCIATION. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. FORM 990, PART VI, SECTION B, LINE 15 OFFICERS ARE COMPENSATED IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENT AND CONSTITUTION. FORM 990, PART VI, SECTION C, LINE 19 THE CONSTITUTION (GOVERNING DOCUMENT AND CONFLICT OF INTEREST POLICY) IS AVAILABLE UPON REQUEST AT THE OFFICES OF THE ORGANIZATION. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN BE OBTAINED THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. FORM 990, PART XII, LINE 2C: NO CHANGES FROM PRIOR YEAR. POLITICAL ACTION COMMITTEE OF LOCAL 265 205 ALEXANDRA WAY CAROL STREAM IL 601882080 912066384 PAC FUND IL 527 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0