2020-11-13T17:09:51-06:00 2019-12-31 391531945 SIKICH LLP 13400 BISHOPS LANE SUITE 300 BROOKFIELD WI 53005 990 2019-01-01 351638874 WISCONSIN SHEET METAL WORKERS HEALTH AND BENEFIT FUND WISC 2627981838 2201 SPRINGDALE ROAD WAUKESHA WI 531862855 ROBERT JOSSART SECRETARY/TREASURER 2627981838 2020-11-13 1 JAMES B BOUTELLE CPA P01794129 2627549400 2020-11-12 24.209.117.46 2020-11-13 14:38:58 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 934FC65FEE8495E85B690041CFEAE27130F8D972 2019 2021-04-22 16:20:28Z MICHAEL MOONEY 2201 SPRINGDALE ROAD WAUKESHA WI 531862855 67068638 0 X N/A X 1985 WI TO PROVIDE HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR BENEFICIARIES. 15 8 142 8 0 0 0 0 36886591 36937524 1276818 1963855 53414 158827 38216823 39060206 0 0 35825749 36032254 49924 50651 0 0 0 6230059 6183288 42105732 42266193 -3888909 -3205987 43251540 44173681 29600254 31535819 13651286 12637862 X PROVIDE HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR BENEFICIARIES. 0 0 HOSPITAL, SURGICAL, MEDICAL, DENTAL, VISION, AND PRESCRIPTION DRUG BENEFITS FOR APPROXIMATELY 2,854 MEMBERS AND THEIR FAMILIES PROVIDE SUPPLEMENTAL MEDICARE WRAPAROUND INSURANCE BENEFITS FOR APPROXIMATELY 771 MEMBERS PROVIDE COST CONTAINMENT AND CASE MANAGEMENT SERVICES FOR APPROXIMATELY 2,854 MEMBERS PROVIDE LIFE INSURANCE BENEFITS FOR APPROXIMATELY 2,854 MEMBERS 0 0 0 0 0 0 0 0 0 1 0 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 1 155 0 142 1 0 0 0 0 0 0 0 0 0 0 X 15 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X SANDY HEATH 2627981838 2201 SPRINGDALE ROAD WAUKESHA WI 531862855 MIKE MOONEY CHAIRMAN 1.00 44.00 X X 0 130545 88155 DON ATHAS TRUSTEE 1.00 44.00 X 0 114551 83903 JOSH GARNER TRUSTEE 1.00 44.00 X 0 103715 92459 SCOTT BARTZ TRUSTEE 1.00 44.00 X 0 103153 82491 BRAD KALCIC TRUSTEE 1.00 X 0 93700 87050 SCOTT KNOCKE TRUSTEE 1.00 44.00 X 0 91734 77914 CRAIG WAGNER TRUSTEE 1.00 44.00 X 0 82139 78790 ROBERT JOSSART SECRETARY/TREASURER 1.00 X X 0 0 0 RYAN STERN TRUSTEE 1.00 X 0 0 0 DAVID ALDAG TRUSTEE (THROUGH SEPT) 1.00 X 0 0 0 KENNETH GROESCHEL JR TRUSTEE 1.00 X 0 0 0 TIM BRAUN TRUSTEE (THROUGH APRIL) 1.00 X 0 0 0 KENDALL RICHARDS TRUSTEE 1.00 X 0 0 0 JEFFREY GAECKE TRUSTEE 1.00 X 0 0 0 JAN GREEN TRUSTEE 1.00 X 0 0 0 JACK SCHIRPKE TRUSTEE 1.00 X 0 0 0 JONATHAN KOWALSKI TRUSTEE 1.00 X 0 0 0 0 719537 590762 0 0 1 0 BENEFIT PLAN ADMINISTRATION 11270 W PARK PLACE SUITE 950 MILWAUKEE WI 53224 ADMINISTRATION SERVICES 1250818 UNITED HEALTHCARE 22703 NETWORK PLACE CHICAGO IL 606731227 MEDICAL CLAIMS ADMINISTRATION 655008 ANTHEM BLUE CROSS AND BLUE SHIELD 220 VIRGINIA AVENUE INDIANAPOLIS IN 46204 MEDICAL CLAIMS ADMINISTRATION 439036 REINHART BOERNER VAN DUEREN SC 1000 N WATER ST SUITE 2100 MILWAUKEE WI 53201 LEGAL 240269 THE SEGAL COMPANY INC 101 N WACKER DRIVE SUITE 500 CHICAGO IL 606061724 ACTUARIAL/CONSULTING 147806 5 EMPLOYER CONTRIBUTIONS 900099 33123547 33123547 SELF-PAY CONTRIBUTIONS 900099 3759934 3759934 SASMI 900099 54043 54043 36937524 932044 932044 29040243 28008432 1031811 1031811 1031811 COMMISSIONS 900099 87998 87998 CONTRACTOR LATE CHARGES 900099 40997 40997 SHARED EXPENSE REIMBURSEMENT 900099 29832 29832 158827 39060206 37096351 0 1963855 36032254 50651 666419 266112 107849 221606 32535 24283 8607 760 134466 MEDICARE PRESCRIPTION D 2797893 CLAIMS ADMINISTRATOR FE 1801711 COST CONTAINMENT PROGRA 59351 BANK FEES 25039 36657 42266193 5200479 5148742 93674 267598 2940247 2720164 116609 119771 67565 64786 2751 2779 34700684 35713202 197096 201425 43251540 44173681 521553 585592 29078701 30950227 29600254 31535819 X 0 0 0 0 13651286 12637862 13651286 12637862 43251540 44173681 -3205987 2192563 0 X X 0 1 X 1 0 67565 64786 2779 2779 ESTIMATED HEALTH CLAIMS PAYABLE AND IBNR 3347600 ACCUMULATED BENEFITS - PARTICIPANTS 25992967 DUE TO OTHER FUNDS 1609660 30950227 X 41144920 2192563 2192563 38952357 107849 107849 39060206 40357468 0 40357468 107849 1800876 1908725 42266193 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE FUND TO HOLD THE FUND'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE IRC AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. THE FUND HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS), AND THE TRUSTEES BELIEVE THAT THE FUND, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE AS DESIGNED. U.S. GAAP REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. DURING 2019 THE DEPARTMENT OF LABOR CLOSED ITS EXAMINATION OF THE 2015 TAX YEAR. THE TRUSTEES HAVE TAKEN THE APPROPRIATE CORRECTIVE ACTIONS WITH RESPECT TO THE ISSUES IDENTIFIED AND THE DEPARTMENT OF LABOR HAS CLOSED ITS INVESTIGATION. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN HEALTH CLAIMS PAYABLE 635,500. INCREASE IN ACCUMULATED BENEFITS FOR PARTICIPANTS 1,165,376. 0 0 0 MIKE MOONEY CHAIRMAN 0 130545 0 0 0 0 0 0 0 88155 0 218700 0 0 DON ATHAS TRUSTEE 0 114551 0 0 0 0 0 0 0 83903 0 198454 0 0 JOSH GARNER TRUSTEE 0 103715 0 0 0 0 0 0 0 92459 0 196174 0 0 SCOTT BARTZ TRUSTEE 0 103153 0 0 0 0 0 0 0 82491 0 185644 0 0 BRAD KALCIC TRUSTEE 0 93700 0 0 0 0 0 0 0 87050 0 180750 0 0 SCOTT KNOCKE TRUSTEE 0 91734 0 0 0 0 0 0 0 77914 0 169648 0 0 CRAIG WAGNER TRUSTEE 0 82139 0 0 0 0 0 0 0 78790 0 160929 0 0 FORM 990, PART VI, SECTION B, LINE 11B REVIEWED BY THE ADMINISTRATIVE MANAGER AND PRESENTED TO TRUSTEES FOR APPROVAL PRIOR TO SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES ARE EXPECTED TO DISCLOSE ANY OWNERSHIP OR OTHER FINANCIAL RELATIONSHIPS THAT THEY HAVE WITH PARTIES THAT DEAL WITH THE PLAN. FORM 990, PART VI, SECTION C, LINE 19 THE PLAN MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST THROUGH THE PLAN OFFICE. PART XII, LINE 2C: THE BOARD OF TRUSTEES REVIEWS AND APPROVES A DRAFT OF THE AUDITED FINANCIAL STATEMENTS AT THE MEETING. THESE ARE PRESENTED BY THE ACCOUNTANT TO THE BOARD. SHEET METAL WORKERS INTERNATIONAL ASSOCATION LOCAL UNION NO 18 AFL-CIO LABOR UNION 501(C)(5) N/A 0 SHEET METAL WORKERS LOCAL UNION #7 SHEET METAL #10 BENEFIT FUND SHEET METAL WORKERS #7 ZONE 3 SHEET METAL LOCAL UNION #7 ZONE 5 JATC SHEET METAL LOCAL #33 SHEET METAL LOCAL #36 SHEET METAL LOCAL #85 SHEET METAL LOCAL #435 NATIONAL HEALTH FUND SHEET METAL LOCAL #26 SHEET METAL LOCAL #177 SHEET METAL LOCAL #100 MILWAUKEE JOINT APPRENTICES WISCONSIN SHEET METAL HEALTH FOX VALLEY SHEET METAL HEALTH FUND ADS MECHANICAL LLC AIR SOLUTIONS FULL SERVICE HEATING & AIR CONDITIONING LLC H&M STAINLESS SPEC LLC KECKEISEN HEATING L HENDRICKSON HVAC LLC MADISON SHEET METAL LLC MIDWEST FLUID BALANCING NATIONS ROOF NORTH LLC PURE MECHANICAL LLC SUPERSKY PRODUCTS ENTERPRISES LLC VANTAGE MECHANICAL LLC AC SERVICE INC ACCUSTAR AIR BALANCE INC ACCUTEMP MECHANICAL ADVANCED HVAC INC AIR QUALITY SYSTEMS INC AIR TEMPERATURE SERVICES AJAX METAL PRODUCTS INC ALDAQ HONOLD MECHANICAL INC ALL COMFORT SERVICES INC ALL FACETS SHEET METAL INC ALL PRO MECHANICAL INC ALLOY WELDING INC ALPINE PLUMBING INC API INC ARTEAGA CONSTRUCTION INC ATLAS HEATING AND SHEET METAL INC AUGUST WINTER & SONS INC BADGER SHEET METAL LLC BALANCE TECHNOLOGIES INC BANE-NELSON INC BASSETT MECHANICAL BELONGER CORPORATION INC BERGER & KING INC BONANZA HEATING & AIR CONDITIONING INC BREDAN MECHANICAL SYSTEMS INC BRENNER CORPORATION BUTTERS-FETTING COMPANY INC CARLSON RACINE ROOFING & SHEET METAL INC CENTRAL MECHANICAL SYSTEMS INC CERTIFIED PLUMBING CHRISTIANSEN HEATING & SHEET METAL INC COMMERCIAL AIR INC COMPLETE CONTROL INC CONDITIONED AIR DESIGN INC CONSTRUCTION SUPPLY & ERECTION INC COUNTRYSIDE PLUMBING & HEATING INC CRAFTS INC CUDAHY ROOFING & SUPPLY DR KOHLMAN INC DAVE'S SHEET METAL INC DEBELAK JOE PLUMBING & HEATING COMPANY INC DELTA MECHANICAL INC DBA RICHER'S REFRIGERATION AND AIR CONDITIONING DILLETT MECHANICAL SERVICE INC DORAL CORPORATION DOUBLE R ERECTING INC DRESSLER & SON INC DBA DRESSLER MECHANICAL INC DROEGKAMP FURNACE CO DUWE METAL PRODUCTS EGI MECHANICAL INC ENERGY & AIR SYSTEMS INC ENVIRONMENTAL SYSTEMS ANALYSIS INC ERV SMITH SERVICES INC FISCHER INDUSTRIES INC FJA CHRISTIANSEN ROOFING CO INC FORE-FRONT MECHANICAL INC FOREMAN SLAASTED HVAC INC GENERAL HEATING & AIR CONDITIONING INC GOSCHEY MECHANICAL INC GREAT LAKES MECHANICAL INC GROESCHEL COMPANY INC GRUNAU COMPANY INC H & H INDUSTRIES INC H & H MECHANICAL CONTRACTORS INC HVAC SERVICES INC HARKER HEATING AND COOLING INC HARRIS MECHANICAL CONTRACTING COMPANY HAZA MECHANICAL INC HOLMING FAN & FABRICATION LLC HOOPER CORPORATION HORWITZ INC HOVLAND'S INC HURCKMAN MECHANICAL INDUSTRIES INC HVA PRODUCTS INC ILLINGWORTH-KILGUST MECHANICAL INSTITUTIONAL EQUIPMENT INC IVI NORTH J & H HEATING INC JM BRENNAN INC JAMAR COMPANY JF AHERN JOHNSON CONTROLS INC JUST SERVICE INC KEYSTONE HEATING & AIR CONDITIONER COMPANY INC KITCHEN SPECIALISTS INC KLEEMAN MECHANICAL INC KMB METAL ERECTORS INC KOPP BROTHERS INC LANGER ROOFING AND SHEET METAL LEDEGAR SHEET METAL INC LEE HEATING & COOLING INC LEE PLUMBING MECHANICAL LOUIS HOFFMANN COMPANY MM SCHRANZ ROOFING INC MADISON AREA SHEET METAL MALBRIT MECHANICAL INC MANNENBACH MECHANICAL LLC MARED MECHANICAL MARTEN PETERSEN COMPANY IMC MECHANICAL INC MEP MECHANICAL CONTRACTORS LLC MG MCGRATH INC MID CITY PLUMBING & HEATING INC MID-STATE CONTRACTORING LLC MILWAUKEE INSULATION DBA SPIRAL DUCTS MUZA SHEET METAL COMPANY LLC NORTHWEST SHEET METAL PL FREEMAN COMPANY PERFORMANCE CONTRACTING PIEPER ELECTRIC INC PROFESSIONAL SYSTEM ANALYSIS INC QUALITY HEATING & SHEET METAL CO INC RAPIDS SHEET METAL WORKS INC REINKE AND SCHOMANN INC RLW LIMITED DBA WIESKE HEATING & AC ROHLOFF MECHANICAL LLC RSH SHEET METAL INC DBA SHEET METAL ENTERPRISES SCHUETTE'S HEATING AND AIR SCHUMACHER HEATING AND AIR CONDITIONING SERVICE LLC SHEET METAL SERVICES INC SIKORA COMPANY INC SOUTHEASTERN MECHANICAL INC SRS ROOFING AND SHEET METAL INC STAINLESS SPECIALISTS INC STAINLESS STEEL & SHEET METAL PRODUCTS INC SUNSET MECHANICAL CORP SVEE METALWORKS INC T & B SERVICES LTD THE OLD SHEET METAL SHOP INC TOTAL MECHANICAL INC TOWNE REALTY INC TRANE US INC TRI-CITY REFRIGERATION INC TWEET GAROT MECHANICAL INC UNITED CONTRACTORS INC UNITED MECHANICAL INC UZELAC INDUSTRIES INC V&F ROOF CONSULTING & SERVICE VALLEY MECHANICAL INC VAN'S ROOFING INC VORPAGEL SERVICE INC WALTERS SHEET METAL CORPORATION WH JACKLIN INC WIERSGALLA COMPANY INC WINDING ROOFING COMPANY INC WINONA HEATING & VENTILATING CO INC WISCONSIN MECHANICAL SOLUTIONS ZIEGELBAUER HVAC INC ZIEN SERVICES B&B SHEET METAL & ROOFING INC THE WALDINGER CORPORATION 1901 INC 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FORM 990, SCHEDULE R, PARTS II-IV THE PLAN MADE A REASONABLE EFFORT TO OBTAIN THE TAX CLASSIFICATION FROM ALL CONTRIBUTING EMPLOYERS, BUT SOME OF THE CONTRIBUTING EMPLOYERS HAVE NOT YET RESPONDED TO THE MULTIPLE REQUESTS. THE NAME OF EMPLOYERS ARE ON FILE AT PLAN OFFICE.