| Smart Local 100 Vacation Plan | Related tax-exempt org | Fund established to pay vacation benefits to union members | MD | 530803417 |
| Smart Local 100 Pension Fund | Related tax-exempt org | Fund established to assist pension developement of union members | MD | 526038495 |
| Smart Local 100 Apprentice Funds | Related tax-exempt org | The training and education of apprentice sheet metal workers | MD | 520259080 |
| Smart Local 100 | Related tax-exempt org | Represent members to bargain for improved wages and benefits | MD | 530143440 |
| Smart Local 100 Scholarship Fund | Related tax-exempt org | To award scholarships to dependents of union members | MD | 526538598 |
| A P I Construction INC | Related taxable corporation/trust | — | — | — |
| ADJ Sheet Metal INC | Related taxable corporation/trust | — | — | — |
| ALL Mechanical & Plumbing LLC | Related taxable corporation/trust | — | — | — |
| ALL Seasons AC & Heating | Related taxable corporation/trust | — | — | — |
| American Testing INC | Related taxable corporation/trust | — | — | — |
| Ample Sheet Metal | Related taxable corporation/trust | — | — | — |
| Arcon Mechanical Systems | Related taxable corporation/trust | — | — | — |
| Arica Consult & Contrct | Related taxable corporation/trust | — | — | — |
| August Winter & SONS INC | Related taxable corporation/trust | — | — | — |
| Benedict Sheet Metal | Related taxable corporation/trust | — | — | — |
| Bernward Consulting Associates LLC | Related taxable corporation/trust | — | — | — |
| Bmore Heating and Cooling | Related taxable corporation/trust | — | — | — |
| CMC Sheet Metal INC | Related taxable corporation/trust | — | — | — |
| Comfort Control INC | Related taxable corporation/trust | — | — | — |
| Craftcorps INC | Related taxable corporation/trust | — | — | — |
| Crown CORR INC | Related taxable corporation/trust | — | — | — |
| Densel Company | Related taxable corporation/trust | — | — | — |
| Dynamic Systems INC | Related taxable corporation/trust | — | — | — |
| EAST Coast Metal Systems | Related taxable corporation/trust | — | — | — |
| Environmental Balancing Corp | Related taxable corporation/trust | — | — | — |