2025-11-14T08:36:21-05:00 2024-12-31 SARFINO AND RHOADES LLP 11921 ROCKVILLE PIKE SUITE 501 NORTH BETHESDA MD 208522794 990 2024-01-01 530207840 HEATING PIPING AND REFRIGERATION MEDICAL FUND % WPAS INC HEAT 8006182878 8700 ASHWOOD DRIVE CAPITAL HEIGHTS MD 20743 SIDNEY BONILLA TRUSTEE 3013332356 2025-11-14 true true Brian W Dow CPA P00367740 3017705500 2024 2025-03-06 01:10:19Z SIDNEY BONILLA 8700 ASHWOOD DRIVE CAPITAL HEIGHTS MD 20743 169746395 false X N/A X 1950 MD TO PROVIDE HEALTH AND WELFARE BENEFITS TO PLAN PARTICIPANTS. 6 1 0 0 0 0 77932796 89478196 1567659 3111995 0 4773 79500455 92594964 0 0 68699460 61380097 0 0 0 0 0 7729203 9742452 76428663 71122549 3071792 21472415 125606764 181064334 645707 28511434 124961057 152552900 X TO PROVIDE HEALTH AND WELFARE BENEFITS TO PLAN PARTICIPANTS. false false 61380097 THE PLAN PROVIDES HEALTH AND WELFARE BENEFITS PAID TO OR FOR PARTICIPANTS AND THEIR DEPENDENTS. THE EXEMPT PURPOSE OF THE PLAN IS TO PROVIDE PARTICIPANTS WITH SUCH BENEFITS. 61380097 false false false false false false false true false true false false false true false true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 1615 0 0 false false false false false false false false X 6 1 false true false false false false false true true false false true false false true false false false X WPAS INC 8007321121 8700 ASHWOOD DRIVE CAPITAL HEIGHTS MD 20743 CHRIS MADELLO TRUSTEE 1.0 40.0 X 0 206192 110604 SIDNEY BONILLA TRUSTEE 1.0 40.0 X 0 179500 104983 TIMOTHY BIGGS TRUSTEE 1.0 40.0 X 0 170885 104983 TOM BELLO TRUSTEE 1.0 0.0 X 0 0 0 MATTHEW CORRIGAN TRUSTEE 1.0 0.0 X 0 0 0 CAREY DOVE TRUSTEE 1.0 0.0 X 0 0 0 0 556577 320570 0 false true false ZELIS HEALTHCARE 149 NEWBURY ST BOSTON MA 02116 ADMINISTRATIVE 2011458 MARATHON HEALTH LLC 128 LAKESIDE AVENUE SUITE 225 BURLINGTON VT 05401 HEALTH CLINIC 1858407 WELFARE PENSION ADMIN SERVICE IN 1125 WASHINGTON ST SE OLYMPIA WA 98504 ADMINISTRATIVE 1024774 ZENITH AMERICAN SOLUTIONS 9411 PHILADELPHIA ROAD SUITE S BALTIMORE MD 21237 ADMINISTRATIVE 560144 AMERICAN HEALTH HOLDING INC 7400 W CAMPUS ROAD NEW ALBANY OH 43054 ADMINISTRATIVE 464264 5 0 CONTRIBUTIONS FROM EMPLOYERS AND PARTICIPANTS 89478196 89478196 89478196 3170897 3170897 0 0 0 0 0 77092529 77151431 -58902 -58902 -58902 0 0 0 0 0 0 0 0 0 LEGAL FEES COLLECTED 4773 4773 4773 92594964 89482969 3111995 0 0 0 61380097 61380097 0 0 0 0 0 0 1520842 1520842 130547 130547 68241 68241 0 0 231787 231787 154022 154022 0 358327 358327 0 0 0 0 0 0 0 0 0 6680 6680 MEDICAL CLINIC EXPENSES 2215138 2215138 ADMIN FEE - ZELIS HEALTHCARE 3065205 3065205 STOP LOSS INSURANCE 579027 579027 ADMIN FEE - AMERICAN HEALTH UM 456912 456912 955724 955724 71122549 61380097 9742452 X 0 0 11561442 62219420 0 0 15740161 11322857 0 0 0 0 0 0 0 0 9656 9753 564701 564701 98295505 107512304 0 0 0 0 0 0 0 0 125606764 181064334 645707 2204463 0 0 0 0 0 0 0 26272620 0 0 0 0 0 0 0 34351 645707 28511434 X 0 0 0 0 124961057 152552900 124961057 152552900 125606764 181064334 21472415 6119428 X false true X true false false true X 505127 505127 0 59574 59574 0 0 0 DUE TO RELATED FUNDS 34351 34351 98482605 6119428 6119428 92363177 231787 231787 92594964 70890762 70890762 231787 231787 71122549 PART IV, LINE 2B The Plan was a party to a shared banking relationship with related entities in which the Plan maintains a master depository account that is held under its name and Employer Identification Number (EIN). Employer contributions are deposited into the master depository account when received and transferred to the related entities by the Plan's Third-Party Administrator. There is a collective banking resolution in place which outlines this shared banking arrangement and includes the Trustees of the Steamfitters Local 602 Retirement Savings Plan and Heating Piping and Refrigeration Pension Fund as authorized signors on the depository account and gives them unrestricted access to their portion of these funds, with no legal or contractual restrictions on their use. false false false CHRIS MADELLO TRUSTEE 189382 16810 84911 25693 316796 SIDNEY BONILLA TRUSTEE 166900 12600 79290 25693 284483 TIMOTHY BIGGS TRUSTEE 166900 3985 79290 25693 275868 FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS MADE AVAILABLE TO THE PUBLIC: THE ORGANIZATION IS GOVERNED BY ERISA AND DISCLOSES ITS DOCUMENTS AS REQUIRED BY THAT LAW. FORM 990, PART VI, SECTION B, LINE 11 PROCESS OF REVIEWING OF 990: UPON PREPARATION BY AN INDEPENDENT CPA, THE 990 FORM IS REVIEWED BY THE BOARD OF TRUSTEES BEFORE FILING WITH THE IRS. FORM 990, SECTION VI, PART B, LINES 15A-B DETERMINING COMPENSATION FOR OFFICERS AND KEY EMPLOYEES: THE ORGANIZATION CONTRACTS WITH A THIRD PARTY ADMINISTRATOR AND DOES NOT HAVE PAID EMPLOYEES. FORM 990, PART XI, LINE 2C RESPONSIBILITY OF OVERSIGHT OF THE AUDIT: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. FORM 990, PART VI, SECTION B, LINE 14 DOCUMENT RETENTION AND DESTRUCTION POLICY: ALL RECORDS ARE KEPT AT THE FUND'S THIRD PARTY ADMINISTRATOR, WHICH HAS A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. SECTION A Q 1A AND 1B FORM 990 PART VI AND PART VII: THE GOVERNING BODY CONSISTS OF SIX MEMBERS NONE OF WHO ARE COMPENSATED BY THE ORGANIZATION. HOWEVER, FIVE OF THE SIX ARE COMPENSATED BY EMPLOYERS WHO CONTRIBUTE TO THE VEBA AND ARE NOW CONSIDERED RELATED PARTIES BASED ON THE INSTRUCTIONS OF THE FORM 990. TWO OF THE SIX ARE COMPENSATED BY FOR-PROFIT ENTITIES AND MEET THE VOLUNTEER EXCEPTION REQUIREMENT FOR REPORTING COMPENSATION ON PART VII. FORM 990, PART VI, SECTION A, LINE 3 WPAS, INC. PROVIDES ADMINSTRATIVE SERVICES TO THE PLAN AT THE DIRECTION OF THE BOARD OF TRUSTEES. HPR - PENSION FUND 8700 ASHWOOD DRIVE CAPITAL HEIGHTS MD 20743 521058013 BENEFITS MD 501(A) false STEAMFITTERS RETIREMENT SAVINGS PLAN 8700 ASHWOOD DRIVE CAPITAL HEIGHTS MD 20743 522187219 BENEFITS MD 501(A) false See attached schedule false See attached schedule See attached schedule false false false false false false false false false false false false false false false false false false false