2024-10-25T12:41:46-05:00 2023-12-31 WITHUMSMITHBROWNPC 5000 EXECUTIVE PARKWAY STE 400 SAN RAMON CA 94583 990 2023-01-01 776113549 Northern California Sheet Metal Workers Health Care Plan % BENESYS INC NORT 9252089992 3240B Constitution Drive Livermore CA 94551 FRED LATU Chair 9252089992 2024-09-30 true true JESSICA R ROSTER P01317380 9252779100 2023 2024-10-15 13:58:12Z FRED LATU PO BOX 1677 SAN RAMON CA 94583 48201321 false X N/A X 1995 CA TO PROVIDE HEALTH AND WELFARE BENEFITS. 8 0 0 0 0 0 0 0 32857758 32828809 1452000 739403 1243207 296499 35552965 33864711 0 0 29735604 27100703 0 0 0 0 0 1710730 1749450 31446334 28850153 4106631 5014558 31882697 38250139 10753176 10821778 21129521 27428361 TO PROVIDE HEALTH AND WELFARE BENEFITS. false false PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS COVERED UNDER THE COLLECTIVE BARGAINING AGREEMENTS BETWEEN THE UNION AND EMPLOYERS. false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 36 0 true 0 false false false false false false false false X 8 0 false true false false false false false true false false false true true true true true true false false false CA X BENESYS INC 9252089992 3240B CONSTITUTION DRIVE LIVERMORE CA 94551 X SAL ROTOLO CHAIR 2.0 0.0 X X 0 0 0 JIM CONWAY CO-CHAIR - TERM - 01/2023 2.0 0.0 X X 0 0 0 STAN CAPELLI CO-CHAIR - FROM - 01/2023 2.0 0.0 X X 0 0 0 MIKE LOPEZ TRUSTEE - TERM - 01/2023 2.0 0.0 X 0 0 0 STEVE ALARCON TRUSTEE - FROM - 01/2023 2.0 0.0 X 0 0 0 DUSTIN SACCONE TRUSTEE 2.0 0.0 X 0 0 0 RICK WERNER TRUSTEE 2.0 0.0 X 0 0 0 GARY MYERS TRUSTEE 2.0 0.0 X 0 0 0 COREY VAN RYS TRUSTEE - FROM 07/2023 2.0 0.0 X 0 0 0 CHRIS MAY TRUSTEE 2.0 0.0 X 0 0 0 MICHAEL MARK TRUSTEE - TERM 07/2023 2.0 0.0 X 0 0 0 SEE SCH O FOR COMPENSATION PAID BY RELATED ORGANIZATIONS 0.0 0.0 X 0 0 0 0 0 0 0 false false false BENESYS INC 3240B CONSTITUTION DRIVE LIVERMORE CA 94551 CONTRACT ADMIN 988345 CALIFORNIA PHYSICIANS' SERVICE 50 Beale Street 20th Floor SAN FRANCISCO CA 94105 PPO NETWORK FEES 212919 Delta Dental 560 Mission ST 1300 SAN FRANCISCO CA 94105 PPO NETWORK FEES 103538 3 0 EMPLOYER CONTRIBUTIONS 900099 26415298 26415298 PARTICIPANT CONTRIBUTIONS 900099 4237097 4237097 STOP LOSS INSURANCE REIMB 900099 155 155 MEDICARE-D SUBSIDY 900099 282516 282516 PRESCRIPTION REBATES 900099 1893743 1893743 32828809 779684 779684 0 0 0 0 0 14296329 14336610 -40281 -40281 -40281 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 184108 184108 LEGAL SETTLEMENT 900099 112391 112391 296499 33864711 33125308 739403 0 0 0 27100703 0 0 0 0 0 0 978086 56592 42892 0 0 30881 525450 0 77875 0 0 0 0 0 1949 0 0 0 35725 28850153 X -37556 -57092 8378156 11468796 0 0 5389862 6974062 0 0 0 0 0 0 0 0 31353 33284 0 0 18120882 19831089 0 0 0 0 0 0 0 0 31882697 38250139 118616 267485 0 0 333560 322293 0 0 0 0 0 0 0 0 0 0 10301000 10232000 10753176 10821778 X 0 0 0 0 21129521 27428361 21129521 27428361 31882697 38250139 5014558 1284282 X X false true X true false 0 ACCUMULATED ELIGIBILITY CREDIT 8360000 CLAIMS PAYABLE AND IBNR 1872000 10232000 X 35118112 1284282 1284282 33833830 30881 30881 33864711 28888272 28888272 30881 -69000 -38119 28850153 Form 990, part X, line 2: The Plan's administrator has analyzed the tax positions taken by the Plan and has concluded that, as of December 31, 2023 and 2022, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. FORM 990, SCHEDULE D, PART XII, LINE 4B: CHANGES IN BENEFIT OBLIGATIONS: -$69,000 FORM 990, PART VI, SECTION A, LINE 3: THE TRUST HAS CONTRACTED WITH BENESYS, INC. TO PROVIDE ADMINISTRATIVE SERVICES FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B: THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: A COPY OF THE FORM 990 WAS PROVIDED TO EACH GOVERNING BODY MEMBER. REVIEW OF FORM 990 WAS CONDUCTED BY THE BOARD OF TRUSTEES (THE GOVERNING BOARD) PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: ANNUALLY, TRUSTEES ARE REQUIRED TO DISCLOSE IN WRITING ANY RELATIONSHIPS OR INTEREST THAT COULD GIVE RISE TO A CONFLICT. IF THERE IS A CONFLICT OF INTEREST, THE CONFLICTING INTEREST IS FULLY DISCLOSED AND DOCUMENTED IN WRITING; THE TRUSTEE OR FIDUCIARY WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; AND APPROVAL OF SUCH TRANSACTION IS DEPENDENT ON THE TRUSTEES DETERMINING THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE TRUST AND THE TERMS OF THE TRANSACTION ARE FAIR WITH RESPECT TO TERMS AVAILABLE THROUGH ARMS LENGTH TRANSACTIONS IN THE MARKETPLACE. FORM 990, PART VI, SECTION B, LINE 15: THE PLAN'S TRUSTEES ARE NOT PAID FOR THEIR SERVICES TO THE PLAN. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A: TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERIVCE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD PARTY ADMINISTRATOR, BENESYS, INC. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED. INTERNATIONAL ASSN OF SMART NO 104 3232 Constitution Drive Livermore CA 94551 940859420 Labor Union CA 501(C)(5) N/A nA false false false false false false false false false false false false false false false false false false false false SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF DECEMBER 31, 2023, THERE ARE APPROXIMATELY 88 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION, OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRAIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED IN PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. ABM BUILDING SOLUTIONS, LLC ECO HVAC CONTRACTING DBA AGRS TRADEWINDS COOLING, LLC ACCO ENGINEERED SYSTEMS AIR CONTROL BALANCE, INC. AIR SYSTEMS, INC. AIR SYSTEMS SERVICE & CONSTR. AIRCO MECHANICAL INC. AMERICAN MECHANICAL SYSTEMS ARCTIC COOLING SYSTEMS, LLC B & L MECHANICAL, INC. B N MECHANICAL INC BEST CONTRACTING SERVICES CA DEPT PRISON-CDCR REG ACCTNG BLOCKA CONSTRUCTION INC FRANK M BOOTH INC BOS SHEET METAL BRICE MECH. CONTRACTORS, INC. BROWN S/M & MECHANICAL MATRIX HG, INC. JACOBSEN ALVES GOODEILL, INC. CALIFORNIA SHEET METAL, INC. CALIFORNIA UNITED MECH. INC. W A CALL MFG CO CAPITAL SHEET METAL WRK CENTER PLUMBING CO CHAMPION INDUSTRIAL CHASE CONTRACTING, INC. CIRCO SYSTEM BALANCE, INC. COMFORT AIR, INC. COOPER OATES A/C INC. CRITCHFIELD MECHANICAL DKM HEATING & A/C, INC. DDK MECHANICAL, INC. CA DEPT PRISON-CDCR REG ACCTG DIV 15 TECH, INC. DUCTMATE IND INC EMCOR ARC SERVICE GIFFIN, INC. MCCLANAHAN, INC. FRED L HILL INDOOR ENVIRONMENTAL SERVICES INTECH MECHANICAL CO., LLC KINETICS MECH SERVICE INC. LAWSON MECHANICAL CONTRACTORS, INC M.E.S.A. 3, INC MCCLELLAND AIR CONDITIONING M2 ENERGY SERVICES, INC. NATIONAL AIR BALANCE CO. NATIONAL ENERGY MGMT INST. CO NICRO INC NIECO CORPORATION OMNI SHEET METAL, INC. PACIFIC TEST & BALANCE, INC. PATTON SHEET METAL WORK OJV CONSTRUCTION, INC. RS ANALYSIS, INC. RAGLEN SYSTEM BALANCE RAM MECHANICAL, INC. R.B. SPENCER, INC. NEW ENGLAND S/M AND MECH. CO. SACTO VALLEY APPR FUND KAMRAN METALWORKS, INC INTERNATIONAL ASSN OF SMART NO. 104 S/M IND JOINT APP COMM SMITH MECHANICAL-ELECT.-PLBG SMITH HEATING AIR COND SOUTHLAND INDUSTRIES SPECIALTY STAINLESS INSTALL. STARACE MECHANICAL STRATEGIC MECHANICAL INC. SUNSET CONSTRUCTION T.A.B.C.O. TOWN & COUNTRY HEATING & COOL. TOP NOTCH MECHANICAL, INC. VALLEY MECHANICAL SYSTEMS,INC. WAGNER MECHANICAL WESTERN STATES COUNCIL CL HEATING AND AIR, INC. INLAND AIR BALANCE LEVEL UP STEEL, INC. J. BOONE MECHANICAL, INC. RECIP L023 T-I LOCAL 104 RECIP L105 T-I LU 88 T-I LOCAL 177 T-I LU 359 ARIZONA TRUST FUND