SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
SHEET METAL WORKERS LOCAL UNION NO 25
NEW JERSEY WELFARE FUND
Employer identification number

22-2586287
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity











Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)SMW FUNDS SERVICE FACILITY INC
440 BARELL AVENUE

CARLSTADT,NJ07072
22-2746135
RENT INCOME/ PAYS EXP OF PROPERTY OWNED NJ 501 (C) (2)   N/A
 
No
(2)SMW LOCAL UNION NO 25 NJ ANNUITY FUND
440 BARELL AVENUE

CARLSTADT,NJ07072
22-2586286
DEFINED CONTRIBUTION PENSION PLANS NJ 501 (A)   N/A
 
No
(3)SMW LOCAL UNION NO 25 VACATION FUND
440 BARELL AVENUE

CARLSTADT,NJ07072
22-2586290
PROVIDES VACATION BENEFITS TO MEMBERS NJ 501C (9)   N/A
 
No








For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2021
Page 2
Schedule R (Form 990) 2021
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) ALLIANCE INDUSTRIES LLC

14 PARK PLACE
FRANKLIN,NJ07416
  NJ N/A
          No
(2) BENMAR CONDITIONAIRE CORP

65 CLIFTON BLVD PO BOX 445
CLIFTON,NJ07015
  NJ N/A
          No
(3) BONLAND INDUSTRIES

PO BOX 200
WAYNE,NJ07470
  NJ N/A
          No
(4) BROTHERS SHEET METAL

15 GRANVIEW DRIVE
NEWTON,NJ07860
  NJ N/A
          No
(5) CAPITAL HARDWARE SUPPLY

10 RAILROAD AVENUE
CLOSTER,NJ07624
  NJ N/A
          No
(6) D&M SHEET METAL

430 CENTRAL AVENUE
EAST RUTHERFORD,NJ07073
  NJ N/A
          No
(7) DYNAMIC BALANCING SERVICES

93 DRS JAMES PARK BLVD
RED BANK,NJ07701
  NJ N/A
          No
(8) EFFECTIVE AIR BALANCE INC

PO BOX 128
TOTOWA,NJ07512
  NJ N/A
          No
(9) EMPIRE TESTING & BALANCING

PO BOX 128
MAHWAH,NJ07430
  NJ N/A
          No
(10) ENVIRONMENTAL CLIMATE CONTROL

61 PATTERSON AVENUE
WALLINGTON,NJ07057
  NJ N/A
          No
(11) F&G MECHANICAL

348 NEW COUNTRY ROAD
SECAUCUS,NJ07094
  NJ N/A
          No
(12) HAENSSLER SHEET METAL

592 HAWTHORNE AVENUE
NEWARK,NJ07112
  NJ N/A
          No
(13) HALO MARX SHEET METAL

14 EASY STREET
BRIDGEWATER,NJ08807
  NJ N/A
          No
(14) HUTCHEON & SIMON

140 ATLANTIC STREET
HACKENSACK,NJ07601
  NJ N/A
          No
(15) INDEPENDENT SHEET METAL

PO BOX 649
HAWTHORNE,NJ07506
  NJ N/A
          No
(16) JANSON ASSOCIATES

130 MOZART STREET
E RUTHERFORD,NJ07073
  NJ N/A
          No
(17) KF MECHANICAL LLC

28 WOODCREST ROAD
WHIPPANY,NJ07981
  NJ N/A
          No
(18) KLM MECHANICAL CONSTRUCTION

109 WEST SHORE ROAD
DUMONT,NJ07628
  NJ N/A
          No
(19) M TUCKER INC

1200 MADISON AVENUE
PATERSON,NJ07503
  NJ N/A
          No
(20) MAX GURTMAN & SONS

PO BOZ 1849
CLIFTON,NJ07015
  NJ N/A
          No
(21) MILLAR SHEET METAL CO

39 RIZZOLO ROAD
KEARNY,NJ07032
  NJ N/A
          No
(22) NORTHEAST SHEET METAL

870 WARWICK TURNPIKE
HEWITT,NJ07421
  NJ N/A
          No
(23) PAR SHEET METAL

220 WEST 1ST STREET
ROSELLE,NJ07203
  NJ N/A
          No
(24) SENSIBLE SHEET METAL INC

117 LINCOLN AVENUE
CLIFTON,NJ07011
  NJ N/A
          No
(25) SMWL25 NJ EDUCATION FUND

440 BARELL AVENUE
CARLSTADT,NJ07072
  NJ N/A
          No
(26) SMWL25 NJ UNION

440 BARELL AVENUE
CARLSTADT,NJ07072
  NJ N/A
          No
(27) SMWL 25 WELFARE FUND

440 BARELL AVENUE
CARLSTADT,NJ07072
  NJ N/A
          No
(28) SORDONI SKANSKA CONSTRUCTION

1633 LITTLETON ROAD
PARSIPPANY,NJ07054
  NJ N/A
          No
(29) ULTIMATE COMFORT CONTROL

2 KIEL AVENUE
KINNELON,NJ07405
  NJ N/A
          No
(30) WUN-CALL INC

PO BOX 3001
NEWTON,NJ07860
  NJ N/A
          No
(31) AIR & SPECIALTIES

26 SHEFFIELD AVENUE
MOUNTANSIDE,NJ07092
  NJ N/A
          No
(32) AIR POWER

ONE OAK ROAD
FAIRFIELD,NJ07004
  NJ N/A
          No
(33) AIRSIDE INC

246 BRIGHTON ROAD
ANDOVER,NJ07821
  NJ N/A
          No
(34) SASMI TRUST FUND

8403 ARLINGTON BLVD SUITE 31
FAIRFAX,VA22031
  VA N/A
          No
(35) RICHARD SHEET METAL

140 ATLANTIC STREET
HACKENSACK,NJ07601
  NJ N/A
          No
(36) CHRIS ANDERSON ROOFING

575 SAYRE AVENUE
PERTH AMBOY,NJ08861
  NJ N/A
          No
(37) ADVANCED ROOFING & SHEET METAL

331 MAIN STREET
BELLEVILLE,NJ07109
  NJ N/A
          No
(38) PTL SHEET METAL

70 DAVIS STREET
DUMONT,NJ07628
  NJ N/A
          No
(39) DRS AIR BALANCING

17 WOODPORT ROAD STE 2A
SPARTA,NJ07871
  NJ N/A
          No
(40) PREFERRED MECHANICAL

134 LOWER MAIN STREET
ABERDEEN,NJ07747
  NJ N/A
          No
(41) DYNAMIC KITCHEN INSTALLERS

23 CHANCELLOR AVENUE
NEWARK,NJ07112
  NJ N/A
          No
(42) THASIAN MECHANICAL CONTRACTING

641 RT 36
BELFORD,NJ07718
  NJ N/A
          No
(43) CENTRAL SHEET METAL

897 SOUTH AVENUE
MIDDLESEX,NJ08846
  NJ N/A
          No
(44) CUSTOM EXTERIOR SYSTEMS

2 ORANGE TURNPIKE
SLOATSBURG,NY10974
  NY N/A
          No
(45) LS MECHANICAL

5 LAFAYETTE STREET
CARTERET,NJ07008
  NJ N/A
          No
(46) NEWARK PUBLIC SCHOOLS

2 CEDAR STREET
NEWARK,NJ07102
  NJ N/A
          No
(47) CHUTES ENTERPRISES INC

1101 WESTWOOD AVENUE
STATEN ISLAND,NY10314
  NY N/A
          No
(48) GERALD SHEET METAL

385 LEXINGTON AVENUE
EAST BRUNSWICK,NJ08816
  NJ N/A
          No
(49) WDF INC

30 N MACQUESTEN PKWY
MT VERNON,NY10550
  NY N/A
          No
(50) YOU NAILED IT CONTRACTING

1 KINGSTON CT
OAK RIDGE,NJ07438
  NJ N/A
          No
(51) SAC INSTALLERS

239 DONALDSON AVENUE
RUTHERFORD,NJ07070
  NJ N/A
          No
(52) BAMCO

30 BAEKELAND AVENUE
MIDDLESEX,NJ08846
  NJ N/A
          No
(53) BUILT NYG

34 CORTELYOU AVENUE
STATEN ISLAND,NY10312
  NY N/A
          No
(54) EPIC MECHANICAL

3320 ROUTE 66
NEPTUNE,NJ07753
  NJ N/A
          No
(55) MONACHAN RESTORATION

36 SOUTH MAIN STREET
PEARL RIVER,NY10965
  NY N/A
          No
(56) PRECISION AIR BALANCE

396 US HIGHWAY 206 SOUTH
NEWTON,NJ07860
  NJ N/A
          No
(57) SMW LOCAL 44

248 PARRISH STREET
WILKESBARRE,PA18703
  PA N/A
          No
Schedule R (Form 990) 2021
Page 3
Schedule R (Form 990) 2021
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1) SMW FUNDS SERVICE FACILITY INC

k 21,297 LEASE PAYMENTS
(2) SMW FUNDS SERVICE FACILITY INC

o 8,076 ALLOCATED EXPS
(3) SMW FUNDS SERVICE FACILITY INC

q 8,335 ALLOCATED EXPS
(4) SMW LOCAL UNION NO 25 NJ ANNUITY FUND

j 4,761 LEASE ALLOCATE
(5) SMW LOCAL UNION NO 25 NJ ANNUITY FUND

n 68,818 ALLOCATED EXPS
(6) SMW LOCAL UNION NO 25 NJ ANNUITY FUND

o 80,879 ALLOCATED EXPS
(7) SMW LOCAL UNION NO 25 NJ ANNUITY FUND

q 187,356 ALLOCATED EXPS
(8) SMW LOCAL UNION NO 25 VACATION FUND

j 671 LEASE ALLOC
(9) SMW LOCAL UNION NO 25 VACATION FUND

n 7,318 ALLOCATED EXPS
(10) SMW LOCAL UNION NO 25 VACATION FUND

o 11,392 ALLOCATED EXPS
(11) SMW LOCAL UNION NO 25 VACATION FUND

q 20,202 ALLOCATED EXPS
Schedule R (Form 990) 2021
Page 4
Schedule R (Form 990) 2021
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2021
Page 5
Schedule R (Form 990) 2021
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) 2021

Additional Data


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