2025-04-09T09:17:45-05:00 2024-06-30 470900880 Calibre CPA Group PLLC 230 West Monroe St Ste310 Chicago IL 60606 990 2023-07-01 362356062 SMART LOCAL 265 WELFARE FUND SHEE 6306687260 205 ALEXANDRA WAY CAROL STREAM IL 60188 MATT GUGALA TRUSTEE 6306687260 2025-04-04 1 1 X Andy Hein P00499757 3126550037 2023 2025-03-06 01:10:19Z Matt Gugala 205 ALEXANDRA WAY CAROL STREAM IL 60188 68748018 0 X N/A X 1962 IL PROVIDE HEALTH, DENTAL, PRESCRIPTION DRUG, VISION AND DEATH BENEFITS COVERING SUBSTANTIALLY ALL PARTICIPATING PERSONS UNDER THE SHEET METAL WORKERS LOCAL 265 UNION'S COLLECTIVE BARGAINING AGREEMENT. 10 5 82 0 0 0 0 0 29742539 33703066 -134607 -710154 605005 631644 30212937 33624556 0 0 28702036 30971198 1379091 1527305 0 0 0 4310631 4961124 34391758 37459627 -4178821 -3835071 41446905 41447122 15710715 16525455 25736190 24921667 X PROVIDE HEALTH, DENTAL, PRESCRIPTION DRUG, VISION AND DEATH BENEFITS COVERING SUBSTANTIALLY ALL PARTICIPATING PERSONS UNDER THE SHEET METAL WORKERS LOCAL 265 UNION'S COLLECTIVE BARGAINING AGREEMENT. 0 0 PROVIDED ARE HEALTH (HOSPITAL, MAJOR MEDICAL, AND LONG TERM DISABILITY), DENTAL, VISION, AND DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS. PROVIDED ARE HEALTH (HOSPITAL, MAJOR MEDICAL, AND LONG TERM DISABILITY), DENTAL, VISION, AND DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS. 0 0 0 0 0 0 0 0 0 1 1 0 0 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 76 0 1 82 1 0 0 0 0 0 0 0 0 X 10 5 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X KATIE EBY 6306687260 205 ALEXANDRA WAY CAROL STREAM IL 60188 PAT HUDGENS TRUSTEE 3.00 X 0 0 0 JOHN SHAW TRUSTEE 3.00 X 0 0 0 KEN WIESBROOK TRUSTEE 3.00 X 0 0 0 JOHN DANIEL TRUSTEE 3.00 40.00 X 0 236661 112742 KEVIN GALASS TRUSTEE 3.00 40.00 X 0 159850 97938 ANDY YONKUS TRUSTEE 3.00 X 0 0 0 TERRANCE VAN SOMEREN TRUSTEE 3.00 X 0 0 0 BRIAN DAHLMAN TRUSTEE 3.00 40.00 X 0 155530 97770 RON MIKA TRUSTEE 3.00 40.00 X 0 157436 98032 MATTHEW GUGALA TRUSTEE 3.00 40.00 X 0 178594 101688 BRIAN MCSHERRY TRUSTEE 3.00 40.00 X 0 157684 96745 KATIE EBY ADMINISTRATOR 40.00 X 174607 0 64810 BRIAN DOXIE CLAIMS MANAGER 40.00 X 107670 0 64454 282277 1045755 734179 2 0 1 0 BLUE CROSS BLUE SHIELD 300 EAST RANDOLPH STREET CHICAGO IL 60601 PPO ACCESS FEES 750922 EXPRESS SCRIPTS 1 EXPRESS WAY ST LOUIS MO 63121 RX ADMIN FEES 457367 VALENZ PROTEKHT LLC 23048 N 15TH AVENUE PHOENIX AZ 85027 CLAIM FEES 180743 THE SEGAL COMPANY 101 NORTH WACKER STE 500 CHICAGO IL 60606 CONSULTING/ACTUARIAL FEES 152831 BAUM SIGMAN AUERBACH & NEUMAN 200 W ADAMS STREET STE 2200 CHICAGO IL 60606 LEGAL FEES 118269 5 EMPLOYER CONTRIBUTIONS 900099 31221100 31221100 EMPLOYEE CONTRIBUTIONS 900099 2481966 2481966 33703066 1147979 1147979 33265329 35123462 -1858133 -1858133 -1858133 REIMB FROM AFFILIATES 900099 631644 631644 631644 33624556 34334710 0 -710154 X 30971198 815153 305039 304555 102558 116896 57038 93375 4300087 136391 123824 49803 17476 22300 33391 ACA FEES 10543 37459627 622357 964573 2103495 1118886 3035546 3034156 112045 136177 1765347 644911 1265822 1120436 26737312 10902244 4966684 22561570 2603644 1609080 41446905 41447122 136976 126023 15573739 16399432 15710715 16525455 X 0 0 0 0 25736190 24921667 25736190 24921667 41446905 41447122 -3835071 3020548 0 X X 0 1 X 1 0 1488639 405442 1083197 181201 155787 25414 95507 83682 11825 1120436 LIMITED PARTNERSHIPS 5633144 F COMMON COLLECTIVE TRUSTS 16928426 F 22561570 CLAIMS PAYABLE 730000 EST LIAB FUT CLAIMS-FROM EXTNDED ELIG 12443100 EST LIAB FUT CLAIMS-INCURRED NOT REPORTE 2921000 ACCRUED PAYROLL TAXES AND WITHHOLDINGS 1003 OPERATING LEASE LIABILITIES 304329 16399432 X 35920085 3020548 3020548 32899537 93375 631644 725019 33624556 35811008 0 35811008 93375 1555244 1648619 37459627 Part X, Line 2: The trust established under the Plan to hold the Plan's assets is qualified pursuant to Section 501(c)(9) of the Internal Revenue Code as a tax-exempt organization. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service, and the Plan Sponsor believes that the Plan, as amended, continues to qualify and to operate in accordance with applicable provisions of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of June 30, 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 plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Part XI, Line 4b - Other Adjustments: REIMB EXPENSES FROM AFFILIATED FUNDS 631,644. Part XII, Line 4b - Other Adjustments: REIMB. EXPENSES FROM AFFILIATED FUNDS 631,644. INC IN CLAIMS PAYABLE AND IBNR 908,000. INC IN LIABILITY FOR EXTENDED ELIGIBILITY 15,600. X 0 0 0 JOHN DANIEL TRUSTEE 0 211247 0 0 0 25414 0 82872 0 29870 0 349403 0 0 MATTHEW GUGALA TRUSTEE 0 159696 0 0 0 18898 0 71996 0 29692 0 280282 0 0 KEVIN GALASS TRUSTEE 0 143730 0 0 0 16120 0 68347 0 29591 0 257788 0 0 RON MIKA TRUSTEE 0 143730 0 0 0 13706 0 68348 0 29684 0 255468 0 0 BRIAN MCSHERRY TRUSTEE 0 143730 0 0 0 13954 0 67312 0 29433 0 254429 0 0 BRIAN DAHLMAN TRUSTEE 0 143730 0 0 0 11800 0 68075 0 29695 0 253300 0 0 KATIE EBY ADMINISTRATOR 174607 0 0 0 0 0 40716 0 24094 0 239417 0 0 0 BRIAN DOXIE CLAIMS MANAGER 107670 0 0 0 0 0 40360 0 24094 0 172124 0 0 0 Form 990, Part VI, Section B, line 11b THE TRUSTEES HAVE AUTHORIZED THE FUND'S CHAIRMAN AND/OR SECRETARY TO REVIEW THE FORM 990 BEFORE IT IS FILED. Form 990, Part VI, Section B, line 12c PERSONS COVERED BY THE CONFLICT OF INTEREST POLICY WILL ANNUALLY DISCLOSE OR UPDATE TO THE BOARD OF TRUSTEES THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. FOR EACH INTEREST DISCLOSED TO THE BOARD OF TRUSTEES, THE TRUSTEES WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF TRUSTEES AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO REFUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE FUNDS; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE FUND, OR IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE FUND'S REMOVAL PROCEDURES. THE ADMINISTRATIVE MANAGER WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE BOARD OF TRUSTEES IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. Form 990, Part VI, Section C, line 19 A SUMMARY ANNUAL REPORT IS DISTRIBUTED TO ALL PARTICIPANTS. PARTICIPANTS ARE ABLE TO REQUEST THE AUDITOR'S REPORT AND OTHER FINANCIAL INFORMATION FROM THE PLAN ADMINISTRATOR AND/OR THE US DEPARTMENT OF LABOR. ALSO, FORM 5500 IS OPEN TO PUBLIC INSPECTION THROUGH THE US DEPARTMENT OF LABOR. Form 990, Part IX, line 11g CONSULTING & ACTUARIAL FEES 164,235. CLAIMS PAYMENT FEES 1,184,504. PREFERRED PROVIDER FEES 854,208. WELLNESS CENTER FEES 2,097,140. Form 990, Part XII, Line 2c THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SMART LOCAL 265 PENSION 205 ALEXANDRA WAY CAROL STREAM IL 60188 366168611 PENSION FUND IL 401(A) 0 SMART LOCAL 265 SUPPLEMENTAL RETIREMENT PLAN 205 ALEXANDRA WAY CAROL STREAM IL 60188 363911499 ANNUITY FUND IL 401(A) 0 SMART LOCAL 265 LMCC 2703 VAN BUREN STREET BELLWOOD IL 60104 364146794 LABOR MANAGEMENT COOPERATION COMMITTEE IL 501(c)(5) 0 SMART LOCAL 265 EDUCATION 205 ALEXANDRA WAY CAROL STREAM IL 60188 366148078 TRAINING FUND IL 501(c)(5) 0 SMART LOCAL 265 205 ALEXANDRA WAY CAROL STREAM IL 60188 362368182 LABOR UNION IL 501(c)(5) 0 A M S MECHANICAL SYSTEMS A T MECHANICAL LLC A-1 ROOFING CO ADMIRAL MECHANICAL SERVICES ADVANCE MECHANICAL SYSTEMS IN AIR COMFORT CORP AIR FLOW CO INC AIR QUALITY INC AIR RITE HEATING & COOLING AIR-DUCT MFG & SUPPLY INC AIRTECH HEATING & AC CORP ALBERT J WAGNER & SONLLC ALL AMERICAN ROOFING COINC ALL TECH MECHANICAL SERVICES I ALLIED POWER LLC ALLSTATE METAL FAB ALTHOFF INDUSTRIES INC AMBER MECHANICAL CONTRACTORS I AMCO INC AMERICAN AIR MECH SERV INC 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