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SHEET METAL WORKERS LOCAL 104 HEALTH CARE PLAN: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
SHEET METAL WORKERS LOCAL 104 HEALTH CARE PLAN (EIN 94-2541328)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-04-11
IRS object ID
201921019349301057
Schema version
2017v2.3
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)
Return2019-04-11T17:04:54-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN522385296PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LINDQUIST LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15000 EXECUTIVE PARKWAY SUITE 400AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP945834210ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

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)
Business Name ControlSHEEBusinessNameControlTxt
Phone9252089999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12610 CROW CANYON ROAD NO 200AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94583ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICK WERNERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone9252089999PhoneNum
Signature2019-04-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJESSICA R ROSTERPreparerPersonNm
PTINP01317380PTIN
Phone9252779100PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address66.7.226.66IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-04-11IPDt
IP Tm15:04:44IPTm
IP TimezonePDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id181996BFD918C63B40B9D720176E878FCBA320A9AtSubmissionCreationDeviceId
At Submission Filing Device IdD85FB602DC4FA66F28A631CB81EF53DF59ECABFAAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICK WERNERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12610 CROW CANYON ROAD SUITE 200AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94583ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$179,996,264GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
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 BENEFITSActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee1123TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$109,764,419PYProgramServiceRevenueAmt
CY Program Service Revenue$116,272,347CYProgramServiceRevenueAmt
PY Investment Income$3,623,061PYInvestmentIncomeAmt
CY Investment Income$3,492,058CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$113,387,480PYTotalRevenueAmt
CY Total Revenue$119,764,405CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$92,106,286PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$103,626,628CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$77,370PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$76,705CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,855,164PYOtherExpensesAmt
CY Other Expenses$4,883,690CYOtherExpensesAmt
PY Total Expenses$97,038,820PYTotalExpensesAmt
CY Total Expenses$108,587,023CYTotalExpensesAmt
PY Revenues Less Expenses$16,348,660PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$11,177,382CYRevenuesLessExpensesAmt
Total Assets BOY$153,245,453TotalAssetsBOYAmt
Total Assets EOY$177,956,558TotalAssetsEOYAmt
Total Liabilities BOY$36,884,212TotalLiabilitiesBOYAmt
Total Liabilities EOY$49,510,806TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$116,361,241NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$128,445,752NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH BENEFITS AND SUPPLEMENTAL UNEMPLOYMENT BENEFITS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED HEALTH AND WELFARE BENEFITS AND SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document1029IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee1123EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BENESYS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9252089999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12610 CROW CANYON ROAD SUITE 200AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94583ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PAUL STECKEL
TRUSTEE4.00Yes (X)$0$0$0
GARLAND SELF JR
TRUSTEE2.00Yes (X)$0$0$0
CHRIS ENFANTINO
TRUSTEE2.00Yes (X)$0$0$0
BOB BRAMLETT
TRUSTEE2.00Yes (X)$0$0$0
BEN RIVERA
TRUSTEE-PAST2.00Yes (X)$0$0$0
MITCHELL HOPPE
TRUSTEE2.00Yes (X)$0$0$0
BRIAN MASTERS
TRUSTEE4.00Yes (X)$0$0$0
JOSEPH A MARACCINI
TRUSTEE2.00Yes (X)$0$0$0
DOMINIC TORREANO
TRUSTEE1.00Yes (X)$0$0$0
RICHARD WERNER
TRUSTEE4.00Yes (X)$0$0$0
WILLIE SOLIS
TRUSTEE-PAST2.00Yes (X)$0$0$0
KEITH DIAS
TRUSTEE2.00Yes (X)$0$0$0
STEVE LOPEZ
TRUSTEE-PAST1.00Yes (X)$0$0$0
SEAN O'DONOGHUE
TRUSTEE4.00Yes (X)$0$0$0
RANDY ATTAWAY
TRUSTEE2.00Yes (X)$0$0$0
RICHARD KOENIG
TRUSTEE2.00Yes (X)$0$0$0
BRIAN WERNER
TRUSTEE2.00Yes (X)$0$0$0
KATHY DE JONG
ALT. TRUSTEE2.00Yes (X)$0$0$0
ERIC HAYNES
TRUSTEE2.00Yes (X)$0$0$0
SEE SCHEDULE O FOR COMPENSATION
PAID BY RELATED ORGANIZATIONS0.00Yes (X)$0$1$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

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$2,519,366
BLUE SHIELD OF CALIFORNIA
50 BEALE STREETSAN FRANCISCOCA941051808CLAIMS PROCESSING$838,880
DELTA DENTAL OF CALIFORNIA
PO BOX 997330SACRAMENTOCA958997330CLAIMS PROCESSING$428,836
ENVISION PHARMACEUTICAL SERVICES
1100 INVESTMENT BOULEVARDELDORADO HILLSCA95762ADMINISTRATION$185,212
KAUFMANN & GOBLE
160 W SANTA CLARA STREET SUITE 15SAN JOSECA95113CONSULTING$162,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$101,576,462$101,576,462
EMPLOYEE CONTRIBUTIONS900099$11,563,139$11,563,139
STOP LOSS REIMBURSEMENTS900099$1,375,270$1,375,270
MEDICARE - D REBATES900099$1,171,868$1,171,868
OTHER INCOME900099$585,608$585,608
FieldValueIRS element (for citing)
Total Program Service Revenue$116,272,347TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,649,885TotalRevenueColumnAmt
Exclusion$3,649,885ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$60,074,032SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$60,231,859SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$157,827SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$157,827TotalRevenueColumnAmt
Exclusion-$157,827ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$119,764,405TotalRevenueColumnAmt
Related Or Exempt Func Income$116,272,347RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,492,058ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$103,626,628TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$76,705TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$2,327,548TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$70,440TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$46,843TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$228,743TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,959,467TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$190,219TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,380TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$31,834TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
TRANSITIONAL INSURANCE$24,206
MISCELLANEOUS EXPENSES$10

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$108,587,023TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$322,729BOYAmt
EOY-$198,505EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$15,617,911BOYAmt
EOY$19,176,136EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$19,412,674BOYAmt
EOY$22,139,506EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$50,616BOYAmt
EOY$50,264EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$118,486,981BOYAmt
EOY$110,075,028EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$26,714,129EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$153,245,453BOYAmt
EOY$177,956,558EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,007,628BOYAmt
EOY$1,000,966EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$888,584BOYAmt
EOY$942,192EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$34,988,000BOYAmt
EOY$47,567,648EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$36,884,212BOYAmt
EOY$49,510,806EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

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$116,361,241BOYAmt
EOY$128,445,752EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$116,361,241BOYAmt
EOY$128,445,752EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$153,245,453BOYAmt
EOY$177,956,558EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$11,177,382ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$907,129NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescWESTERN ASSET US CORE BOND, L.L.C.Desc
Book Value$26,714,129BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$26,714,129TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
ACCUMULATED ELIGIBILITY CREDITS$29,744,000
INCURRED BUT NOT REPORTED CLAIMS$14,287,000
DUE TO BROKER$3,536,648
FieldValueIRS element (for citing)
Total Liability$47,567,648TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$120,442,791TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$907,129NetUnrealizedGainsInvstAmt
Revenue Not Reported$907,129RevenueNotReportedAmt
Revenue Subtotal$119,535,662RevenueSubtotalAmt
Investment Expenses Not Incld$228,743InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$228,743RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$119,764,405TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$99,315,280TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$99,315,280ExpensesSubtotalAmt
Investment Expenses Not Incld2$228,743InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$9,043,000OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$9,271,743ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$108,587,023TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE PLAN'S ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF JUNE 30, 2018, 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. THE PLAN'S ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2015.
PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN BENEFIT OBLIGATIONS

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 2A:THE PLAN DOES NOT HAVE ANY EMPLOYEES; HOWEVER, CERTAIN PARTICIPANTS OF THE PLAN RECEIVED A FORM W-2 FOR TAXABLE DOMESTIC PARTNER BENEFITS AND/OR UNEMPLOYMENT BENEFITS PROVIDED UNDER THE PLAN.
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 11BA 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 12CTRUSTEES 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 2C:THE 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 StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
LOCAL 104 SUPPLEMENTAL PENSION PLAN
2610 CROW CANYON ROAD SUITE 200SAN RAMONCA94583946560138THE PLAN PROVIDES SUPPLEMENTAL PENSION BENEFITSCA501AN/AN/A0
SHEET METAL WORKERS PENSION TRUST OF NORTHERN CALIFORNIA
2610 CROW CANYON ROAD SUITE 200SAN RAMONCA94583516115939THE PLAN PROVIDES PENSION BENEFITS TO RETIREESCA501AN/AN/A0
SHEET METAL WORKERS INTERNATIONAL ASSN LOCAL UNION NO 104
2610 CROW CANYON ROAD SUITE 300SAN RAMONCA94583940859420UNIONCA501C(5)N/AN/A0
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Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS:FormAndLineReferenceDesc
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, 2018, THERE ARE APPROXIMATELY 264 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. 3IN1 CONTROL, INC. A G C, INC. A I M SHEET METAL A. ZAHNER CO. AAERO HEATING & S/M CO AAXON MECHANICAL INC. ABCO MECHANICAL CONTR ABM BUILDING SOLUTIONS, LLC ACCEL AIR SYSTEMS, INC. ACCO DBA GEORGE H. WILSON ACCO ENGINEERED SYSTEMS ACI MECHANICAL INC. ADVANCED AIRE SYSTEMS ADVNC AIR TECHNOLOGIES AIR CONDITIONING SYSTEM AIR CONTROL BALANCE, INC. AIR EXCHANGE, INC. AIR SYSTEMS SERVICE & CONSTR. AIR SYSTEMS, INC. AIRCAL HTG. & S/M AIRCO MECHANICAL, INC. AIRE SHEET METAL AIRTEC SERVICE AKIMA, LLC ALL TEMPERATURE SERVICE AIR ALLIED HTG & AIR COND ALPHA AIR BALANCING AG ALPINE MECH SERVICE CO AMERICAN METAL PROD ANDERSON ROWE & BUCKLEY ANNING JOHNSON APEX MECHANICAL, INC. ARENA & SONS ASCO SERVICE, INC. ASSOCIATED AIR BAL. & CERTIFIC ATS PRODUCTS INC AUTOMATED SOLUTIONS GROUP AXIS MECHANICAL B N MECHANICAL SVC, LLC BAY POINT CONTROL BAYSIDE HTG & A/C BEL AIR MECHANICAL BELL PRODUCTS BERLIN FOOD EQUIPMENT BEST CONTRACTING SERVICES BLOCKA CONSTR INC BOB HOLL SHEET METAL, INC. BOGNER SHEET METAL BOS SHEET METAL BOTELHO WELDING SERVICE BOTNER MANUFACTURING INC. BRADY AIR CONDITNG. BRICE MECH. CONTRACTORS, INC. BROADWAY MECH. CONTRACTORS BROADWAY S/M MFG INC BROWN S/M & MECHANICAL BUENA VISTA CONSTRUCTION BULLARD'S HEATING & AIR, INC. BURLINGAME HTG VENT CO CA DEPT PRISON-CDCR REG ACCTNG CAL-AIR/JOHNSON CONTROLS, INC. CALIFORNIA AIR INC CALIFORNIA SHEET METAL CALIFORNIA UNITED MECHANICAL, CAPITAL SHEET METAL WRK CARQUINEZ HEATING A/C & S/M CENTER PLUMBING CO CER MECHANICAL CORPORATION CHAMPION INDUSTRIAL CONTRACTOR CHUTE SYSTEMS CIRCO SYST BALANCE INC CITY MECHANICAL, INC. CLINTON HTG & AIR COND COLD CRAFT COLTON HEATING COMFORT AIR, INC. COMFORT CONTROL COMFORT DYNAMICS INC. CONGI INC. DBA CARTER AIR CONSOLIDATED METAL FAB CONTROL AIR NORTH INC CRITCHFIELD MECHANICAL CROWN CORR, INC. CROWN SHEET METAL & D.G. GRANADE, INC. DDK MECHANICAL, INC. 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 DESERT MECHANICAL, INC. DKM HEATING & A/C, INC. DORST HVAC INC. DOUGLAS HEATING AND COOLING DOWDLE & SONS MECHANICAL, INC DOWNING HEATING & AIR COND. DUCTMATE IND INC EFFICIENT ENRGY CONCPT EMCOR/MESA ENERGY SERVICE ENVIRONMENTAL SYSTEMS INC. EVOLUTION SHEET & METAL FAB. F S I F. W. SPENCER & SON, INC. FAIRVIEW HEATING & A/C FERTADO HEATING & AIR, INC. FOOTHILL AIR COND FRANK M BOOTH INC FRED L HILL GENESIS MECHANICAL DESIGN GLOBAL SPECIALTIES DIRECT, INC HARRIS MONTAIN WEST, LLC HEATHORN & ASSOCIATES DBA HOLDER A/C & HEATING H-SQUARE MECHANICAL, INC. HVAC CAD SERVICE HVAC SERVICE HEATING & A/C INC HYDRA VENTURES, INC. I E S INDOO ENVIRO SVS ICOM MECHANICAL INDEPENDENT AIR BALANCE, INC. INDOOR ENVIROMENTAL SERVICES INNOVATIVE MECH INC INTECH MECHANICAL CO. INC. IZMIRIAN ROOFING & S/M J H SIMPSON CO JAMES LONG CONSTRUCTION JASON MECHANICAL, INC. JEFFCO CUSTOM METALS, INC. JENSEN MECHANICAL, INC. JEROME & HORNER SHEET METAL JMS MECHANICAL JOHNSON CONTROLS/CAL-AIR JR BARTO HEATING & AIR K & M INSTALLATION KAMRAN METAL WORKS, INC. KEL AIRE HTG KINETIC SYSTEMS, INC KINETICS MECH SERVICE INC. KINGS COUNTY AIR COND KITCOR CORPORATION KT MECHANICAL INC. O/M L J KRUSE COMPANY LARGE'S METAL FAB LAWSON MECHANICAL INC LEFCO INC LILJA CORPORATION M T B INCORPORATED O/M M.E.S.A. 3, INC MARELICH MECHANICAL CO MARKEN MECHANICAL SERVICES MARTINEZ SHEET METAL MATRIX HEATING, INC. MAUCK SHEET METAL WORKS MECHANICAL DRAFT AND DESIGN MECHANICAL TECHNOLOGIES CORP MELROSE METAL PRODUCTS MESA ENERGY SYSTEMS INC. METAL DESIGN & STRATEGY, INC. MG MCGRATH, INC. MILESTONE CONTRACTORS INC. DBA MINA METALS MIRADOR CONSTRUCTION MONARCH MECHANICAL MONSTER MECHANICAL, INC. MONTAGUE COMPANY MONTEREY MECHANICAL CO MURRAY PLUMBING & HTG CORP. NATIONAL AIR BALANCE NATIONAL ENERGY MGMT INST. CO NATIONAL SHOP FAB INC. NEW ENGLAND S/M AND MECH. CO. NEW ENGLAND S/M WORKS NICHOLS PLUMBING & HEATING NICRO INC NIECO CORPORATION NOLL / NORWESCO LLC NOR-CAL METAL FABRICATORS NORTH BAY COMMERCIAL SVCS INC O C MCDONALD CO., INC. O E S S/M & FAB OCEAN PARK MECHANICAL, INC. OMNI SHEET METAL, INC. ORSON MECHANICAL CO., INC. OTAVILLA MECHANICAL CONTR. PACIFIC COAST TRANE SVC PACIFIC TEST AND BALANCE, INC. PAN-PACIFIC MECHANICAL, LLC PARAGON MECHANICAL INC PATRIOT CONTRACTING, INC. PATTON SHEET METAL WORK PERFORMANCE AIR SERVICE, INC. PETERSON MECHANICAL, INC. PINASCO INC PIONEER ROOFING ORGANIZATION PRIBUSS ENGINEERING, INC. PRIME MECHANICAL SERVICE, INC. QUALTECH MECHANICAL, INC. R J MECHANICAL, INC R.B. SPENCER, INC. RAGLEN SYSTEM BALANCE RAM MECHANICAL, INC. RAY L HELLWIG MECH REBARBER ENT.INC. RMI MECHANICAL, INC. RODRIGUEZ SHEET METAL RS ANALYSIS, INC. RUTHERFORD CO., INC. S & H CONSTRUCTION, INC. S & L PAYTON, INC S/M IND JOINT APP COMM SACTO VALLEY APPR FUND SAL J ACOSTA MFG CO INC SCHAFERS S/M & MFG CO SELCO HTG & A/C SERVICE METAL PROD INC SHEET METAL WORKERS 104 DIST 2 SHEET METAL WRKS LU 104 SILICON VALLEY MECHANICAL, INC SIMPSON SHEET METAL, INC. SIMPSON STRONG-TIE INC SMITH ELECTRIC SMITH HEATING AIR COND SMW 104 BAY AREA IND TRAIN FUN SO CAL CUSTOM INC. SOLDATE S/M HEATING & AIR SOUTHLAND INDUSTRIES SOUTHWEST DESIGN & SUPPLY CO. STALEY'S SHEET METAL STANDARD S/M & MARINE STARACE MECHANICAL STATE OF CALIFORNIA STATE SHEET METAL WORKS STEPHEN CIARI PLBG & HTG, INC. STRATEGIC MECHANICAL INC. STUMBAUGH & ASSOCIATES, INC. SUPERIOR AIR HANDLING SUPERIOR MECH. SERVICES, INC. T.A.B.C.O. INC. TECTA AMERICA SACRAMENTO, INC. TERMINAL MANUFACTURING THERMA, LLC THERMAL MECHANICAL TOP NOTCH MECHANICAL, INC. TOWN & COUNTRY HEATING AND TRAYER ENGINEERING TULLEY MECHANICAL, INC. VALLEY MECHANICAL CORPORATION VAL'S PLUMBING VAN MULDER SHEET METAL VENTEC VERDEGAAL HEATING INC VIC MYERS SHEET METAL W A CALL MFG CO W. V. ALTON, INC. WAGNER MECHANICAL WCASM INC, DBA WEST COAST ASM WELLMADE PRODUCTS WEST COAST FIRESTOPPING, INC. WEST COAST MECHANICAL WEST COAST TEST AND BALANCE WESTERN ALLIED MECHANICAL, INC. YOUR WARM FRIEND, INC.ExplanationTxt