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SHEET METAL WORKERS LOCAL 104 HEALTH CARE PLAN: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SHEET METAL WORKERS LOCAL 104 HEALTH CARE PLAN (EIN 94-2541328)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-12
IRS object ID
202521329349300742
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-12T07:56:12-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUMSMITHBROWNPCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16101 BOLLINGER CANYON ROAD STE 400AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94583ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN942541328EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHEET METAL WORKERS LOCAL 104 HEALTHBusinessNameLine1Txt
Business Name Line2CARE PLANBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% BENESYS INCInCareOfNm
Business Name ControlSHEEBusinessNameControlTxt
Phone9252089999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13240B CONSTITUTION DRIVEAddressLine1Txt
CityLIVERMORECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94551ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICK WERNERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone9252089999PhoneNum
Signature2025-04-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJessica R RosterPreparerPersonNm
PTINP01317380PTIN
Phone9252779100PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICK WERNERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13240B CONSTITUTION DRIVEAddressLine1Txt
CityLIVERMORECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94551ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$272,646,884GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addressn/aWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1979FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH BENEFITS AND SUPPLEMENTAL UNEMPLOYMENT BENEFITS IN THIS MULTIEMPLOYER PLAN.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$117,352,690PYProgramServiceRevenueAmt
CY Program Service Revenue$116,404,023CYProgramServiceRevenueAmt
PY Investment Income$5,702,662PYInvestmentIncomeAmt
CY Investment Income$3,941,619CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$123,055,352PYTotalRevenueAmt
CY Total Revenue$120,345,642CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$125,981,575PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$121,102,258CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$59,393PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$74,910CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,173,415PYOtherExpensesAmt
CY Other Expenses$5,274,221CYOtherExpensesAmt
PY Total Expenses$131,214,383PYTotalExpensesAmt
CY Total Expenses$126,451,389CYTotalExpensesAmt
PY Revenues Less Expenses-$8,159,031PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$6,105,747CYRevenuesLessExpensesAmt
Total Assets BOY$215,361,817TotalAssetsBOYAmt
Total Assets EOY$218,539,934TotalAssetsEOYAmt
Total Liabilities BOY$47,463,444TotalLiabilitiesBOYAmt
Total Liabilities EOY$46,668,265TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$167,898,373NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$171,871,669NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH BENEFITS AND SUPPLEMENTAL UNEMPLOYMENT BENEFITS IN THIS MULTIEMPLOYER PLAN.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDED HEALTH AND WELFARE BENEFITS AND SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS IN THIS MULTIEMPLOYER PLAN.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBENESYS INCPersonNm
Phone9252089994PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13240B CONSTITUTION DRIVEAddressLine1Txt
CityLIVERMORECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94551ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
rick werner
chairman4.00.0Yes (X)Yes (X)$0$0$0
SEAN O'DONOGHUE
CO-CHAIRMAN2.00.0Yes (X)Yes (X)$0$0$0
keith dias
TRUSTEE2.00.0Yes (X)$0$0$0
eric haynes
TRUSTEE2.00.0Yes (X)$0$0$0
BRIAN MASTERS
TRUSTEE2.00.0Yes (X)$0$0$0
bob bramlett
trUSTEE2.00.0Yes (X)$0$0$0
paul steckel
trustee - TERM. 10/20232.00.0Yes (X)$0$0$0
kathy de jong
trustee2.00.0Yes (X)$0$0$0
duane davies
trustee2.00.0Yes (X)$0$0$0
CASEY VAN DEN HEUVEL
trustee2.00.0Yes (X)$0$0$0
MIKE NESBITT
trustee2.00.0Yes (X)$0$0$0
keith sylva
trustee2.00.0Yes (X)$0$0$0
richard koenig
trustee - TERM. 7/20232.00.0Yes (X)$0$0$0
TOM TRAYER
TRUSTEE - EFF. 7/20232.00.0Yes (X)$0$0$0
MIKE FISHER
TRUSTEE - EFF. 7/20232.00.0Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Benesys Inc
2610 crow canyon road suite 200SAN RAMONCA94583administration$2,828,788
NORTHWEST PLAN SERVICES INC
160 W SANTA CLARA Street Suite 15SAN JOSECA95113consulting$193,300
BLUE SHIELD OF CALIFORNIA
50 BEALE STREETSAN FRANCISCOCA941051808CLAIMS PROCESSING$955,767
DELTA DENTAL OF CALIFORNIA
PO BOX 997330SACRAMENTOCA958997330CLAIMS PROCESSING$445,237
SMART SOURCE
7270 MCGINNIS FERRY ROADSUWANEEGA30024PRINTING$166,760
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYEE CONTRIBUTIONS900099$13,579,003$13,579,003
EMPLOYER CONTRIBUTIONS900099$91,020,129$91,020,129
RXADVANCE REBATE900099$4,778,134$4,778,134
STOP LOSS INCOME900099$4,903,050$4,903,050
MISC. INCOME900099$2,123,707$2,123,707
FieldValueIRS element (for citing)
Total Program Service Revenue$116,404,023TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,366,460TotalRevenueColumnAmt
Exclusion$6,366,460ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$149,876,401SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$152,301,242SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$2,424,841SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$2,424,841TotalRevenueColumnAmt
Exclusion-$2,424,841ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$120,345,642TotalRevenueColumnAmt
Related Or Exempt Func Income$116,404,023RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,941,619ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$121,102,258TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$74,910TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$2,590,202TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$93,381TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$59,588TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$74,434TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,044,165TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$335,440TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,894TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$52,294TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescPCORI TAXDesc
Total$20,823TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$126,451,389TotalAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XYes (X)InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$110,600BOYAmt
EOY-$696,357EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$11,035,850BOYAmt
EOY$14,818,247EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$12,892,893BOYAmt
EOY$15,817,143EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$50,000BOYAmt
EOY$50,000EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$181,796,781BOYAmt
EOY$179,219,571EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$9,696,893BOYAmt
EOY$9,331,330EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$215,361,817BOYAmt
EOY$218,539,934EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,199,722BOYAmt
EOY$723,513EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,054,722BOYAmt
EOY$1,051,752EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$45,209,000BOYAmt
EOY$44,893,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$47,463,444BOYAmt
EOY$46,668,265EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$167,898,373BOYAmt
EOY$171,871,669EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$167,898,373BOYAmt
EOY$171,871,669EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$215,361,817BOYAmt
EOY$218,539,934EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$6,105,747ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$10,079,043NetUnrlzdGainsLossesInvstAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
CY Minus3 Yr Endwmt FundCYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt FundCYMinus4YrEndwmtFundGrp
LandLandGrp
BuildingsBuildingsGrp
Leasehold ImprovementsLeaseholdImprovementsGrp
EquipmentEquipmentGrp
Other Land BuildingsOtherLandBuildingsGrp
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
ACCUMULATED ELIGIBILITY CREDITS$31,816,000
CLAIMS PAYABLE & IBNR$13,077,000
FieldValueIRS element (for citing)
Total Liability$44,893,000TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$130,350,251TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$10,079,043NetUnrealizedGainsInvstAmt
Revenue Not Reported$10,079,043RevenueNotReportedAmt
Revenue Subtotal$120,271,208RevenueSubtotalAmt
Investment Expenses Not Incld$74,434InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$74,434RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$120,345,642TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$126,692,955TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$126,692,955ExpensesSubtotalAmt
Investment Expenses Not Incld2$74,434InvestmentExpensesNotIncld2Amt
Other Expenses Not Included-$316,000OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$241,566ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$126,451,389TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2THE PLAN'S ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FIANNCIEAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN BENEFIT OBLIGATIONS

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, Line 3THE PLAN HAS CONTRACTED WITH BENESYS, INC. TO PROVIDE ADMINISTRATIVE SERVICES FOR THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11B:A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW BEFORE IT WAS FILED.
FORM 990, PART VI, SECTION B, LINE 12C: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.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL INFORMATION AVAILABLE.
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 SERVICE 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 2CTHE ORGANIZATION HAS A BOARD OF TRUSTEES THAT ASSUMES RESPONSIBLITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
local 104 supplemental pension plan
2610 Crow Canyon Road Suite 200San RamonCA94551946560138PENSIONCA501AN/ANAfalse
sheet metal workers pension trust of nor
2610 Crow Canyon Road Suite 200San RamonCA94551516115939PENSIONCA501AN/ANAfalse
Sheet Metal workers International ASSN L
2610 Crow Canyon Road Suite 200San RamonCA94551940859420UnionCA501C(5)N/AnAfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceIdentification of Related OrganizationsFormAndLineReferenceDesc
ExplanationTHE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF JUNE 30, 2024, THERE ARE APPROXIMATELY 212 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 ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. A & B MECHANICAL, INC. A C SYSTEMS, INC A G C, INC A I M SHEET METAL INC AAERO HEATING & S/M CO ABCO MECHANICAL CONTR ABM BUILDING SOLUTIONS, LLC ACCEL AIR SYSTEMS INC. ACCO ENGINEERED SYS ACI MECHANICAL INC. ADVANCED SOLUTIONS,INC ADVANTAGE BUILDING SOLUTIONS ADVNC AIR TECHNOLOGIES AIR SYSTEMS SERVICE & CONST. AIR SYSTEMS, INC. AIRCAL HTG. & S/M AIRE SHEET METAL AIRTEC SERVICE ALL TEMPERATURE SERVICE AIR ALLIED HTG & AIR COND ALPHA AIR BALANCING AG ALPINE MECH SERVICE CO ANDERSON ROWE & BUCKLEY ANDY'S ROOFING CO., INC. ANNING JOHNSON APEX MECHANICAL, INC. ASCO SERVICE, INC. ASSOCIATED AIR BAL. & CERTIFIC AUTOMATED SOLUTIONS GROUP AXIS MECHANICAL BAY AREA MECHANICAL, LLC BAY CITY MECHANICAL BAY MOUNTAIN AIR BAYSIDE HTG & A/C BEL AIR MECHANICAL BELL PRODUCTS BERLIN FOOD EQUIPMENT BEST CONTRACTING SERVICES BIG PIPE MECHANICAL BLOCKA CONSTRUCTION, INC. BRADY AIR CONDITIONING, INC. BROADWAY MECH. CONTRACTORS BROADWAY S/M MFG INC BULLARD'S HEATING & AIR, INC. BURLINGAME HTG VENT CO CA DEPT PRISON-CDCR REG ACCTNG CALIFORNIA AIR INC CALIFORNIA AIR MECHANICAL CALIFORNIA UNITED MECHANICAL, CARQUINEZ HEATING A/C & S/M CHASE CONTRACTING, INC. CIRCO SYSTEM BALANCE CITY MECHANICAL, INC. CL HEATING AND AIR, INC. COLD CRAFT COMFORT AIR, INC. COMFORT CONTROL COMFORT DYNAMICS INC. CONGI INC. DBA CARTER AIR CONTROL AIR ENTERPRISE, LLC CORE CONSTRUCTION BUILDERS AND COUTS HEATING AND COOLING CRITCHFIELD MECHANICAL CROWN SHEET METAL & D'ANGELO HEATING AND A/C DEBELLA MECHANICAL,INC DEGREE HVAC, INC. DEHARO MECHANICAL INC. DELCON HEATING & A/C, INC. DELLA MORA HTG,S/M, & A/C, INC DEPENDABLE SHEET METAL DIV 15 TECH, INC. DOWDLE & SONS MECHANICAL, INC DOWNING HEATING, INC. ENERGY MECHANIX INC. ENVIRONMENTAL SYSTEMS INC. EXTREME AIR INC FAIRVIEW HEATING & A/C FERTADO HEATING & AIR, INC. FLANDERS HEAT & AIR SYSTEMS FOOTHILL AC AND HEATING, INC. FRANK M BOOTH FREEDOM AIR BALANCE, INC. FREIGHT TRAIN REFRIGERATION GLOBAL SPECIALTIES DIRECT, INC GROUND LEVEL CONSTRUCTION INC. HARRIS BAY AREA, LLC HVAC CAD SERVICE, INC. HYDRA VENTURES, INC. ICOM MECHANICAL INDEPENDENT AIR BALANCE, INC. INDOOR ENVIRONMENTAL SERVICES INFINITY MECHANICAL, INC. INNOVATIVE MECH INC INTECH MECHANICAL CO., LLC IZMIRIAN ROOFING & S/M JACOBSEN ALVES GOODEILL INC. JAMES LONG CONSTRUCTION JENSEN MECHANICAL, INC. JMS MECHANICAL KAMRAN METAL WORKS, INC. KEL AIRE HTG KELL MECHANICAL, INC. KINETIC MECHANICAL SERVICE INC KINETIC SYSTEMS, INC KT MECHANICAL INC. L J KRUSE COMPANY LARGE'S METAL FAB LAWSON MECH. CONTRACTORS, LLC LEFCO INC M T B INCORPORATED M.E.S.A. 3, INC M2 ENERGY SERVICES INC. MARELICH MECHANICAL CO MARINA MECHANICAL SERVICES MARTINEZ SHEET METAL MATRIX HG, INC. MAUCK SHEET METAL WORKS MCCLANAHAN INC DBA HARTMANAIRE MECHANICAL SERVICES LLC MESA ENERGY SYSTEMS INC. METAL DESIGN & STRATEGY, INC. MG MCGRATH, INC. MICHAEL VENOSTA PLUMBING MILESTONE CONTRACTORS INC. DBA MINA METALS MIRADOR CONSTRUCTION MONARCH MECHANICAL MONSTER MECHANICAL, INC. MONTEREY MECHANICAL CO MURRAY PLUMBING & HTG CORP. NATIONAL AIR BALANCE CO. NATIONAL ENERGY SERVICES, INC. NORTH BAY COMMERCIAL SVCS INC NORTHERN SERVICES, INC. O C MCDONALD CO., INC. OCEAN PARK MECHANICAL, INC. OJV CONSTRUCTION OMNI SHEET METAL, INC. PACE PERFORMANCE PACIFIC COAST BALANCING PACIFIC COAST TRANE SVC PACIFIC TEST AND BALANCE, INC. PAN-PACIFIC MECHANICAL, LLC PARAGON MECHANICAL INC PATTON SHEET METAL PETERSON MECHANICAL, INC. PIONEER ROOFING ORGANIZATION POMI MECHANICAL INC. POURROY MANUFACTURING, INC. PRECISION CAD SERVICES, INC. PRIME MECHANICAL SERVICE, INC. QUALTECH MECHANICAL, INC. R J MECHANICAL, INC RECIP L020 RECIP L036 - COLUMBIA RECIP L049 RECIP L068 RECIP L085 RECIP L088 RECIP L162 RECIP LU 10 SMW RMI MECHANICAL, INC. RODRIGUEZ SHEET METAL RS ANALYSIS, INC. RVT DESK, INC. S & H CONSTRUCTION, INC. S3H, INC. DBA S3H MECHANICAL SAL J ACOSTA MFG CO INC SAN BENITO HEATING & S/M, INC. SCHAFERS S/M & MFG CO SERVICE METAL PROD INC SHEET METAL WORKERS SHEET METAL WRKS LU 104 SILICON VALLEY MECHANICAL, INC SIMPSON SHEET METAL, INC. SMITH MECHANICAL-ELECT.-PLBG SMW 104 BAY AREA IND TRAIN FUN SOUTHLAND INDUSTRIES STANDARD S/M & MARINE STATE SHEET METAL WORKS STILES CONSULTING FIRM LLC STUMBAUGH & ASSOCIATES, INC. THERMA, LLC THERMAL MECHANICAL T-I LOCAL 003 SMW T-I LOCAL 105 SMW TRUST FUND T-I LOCAL 12 SMW T-I LOCAL 162 T-I LOCAL 206 T-I LOCAL 273 SMW T-I LOCAL 98 SMW T-I LU 359 ARIZONA TRUST FUND T-I LU 4 SHEET METAL WORKERS T-I LU 67 T-I LU 9 SMW T-I NORTHWEST SMW T-I SMW LU #017 FUNDS OFFICE T-O LOCAL 105 SMW TRUST FUND T-O LOCAL 273 SMW T-O LU 270 SMW HW FUND TRADEWINDS COOLING, LLC VAL'S PLUMBING & HEATING, INC. VAN MULDER SHEET METAL VEC VENTEC VERDEGAAL HEATING INC WCASM INC, DBA WEST COAST ASM WEST COAST MECHANICAL WESTERN ALLIED MECHANICAL, INC YOUR WARM FRIEND,INC.ExplanationTxt