2026-04-07T12:57:41-05:00 2025-06-30 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2024-07-01 910838639 SEATTLE AREA PLUMBING AND PIPEFITTING INDUSTRY HEALTH TRUST SEAT 2066941374 5200 SOUTHCENTER BOULEVARD 205 TUKWILA WA 98188 ED KOMMERS CHAIRMAN 2066941374 2026-04-06 1 1 CHRISTI JONES CPA P01235845 5093230272 2026-04-06 2024 2025-03-06 01:10:19Z X ED KOMMERS 5200 SOUTHCENTER BOULEVARD 205 TUKWILA WA 98188 86577180 0 X HTTPS://UALOCAL32BENEFITS.COM X 1968 WA TO PROVIDE WELFARE BENEFITS FOR PARTICIPATING EMPLOYEES AND THEIR BENEFICIARIES. 6 0 100 0 0 0 0 0 76106412 75174921 1982630 1657463 4054 0 78093096 76832384 0 0 75076569 78508620 76594 72260 0 0 0 7212380 7066009 82365543 85646889 -4272447 -8814505 60160618 53438077 37870832 38515077 22289786 14923000 X TO PROVIDE AN ENTITY TO WHICH CONTRIBUTIONS FROM PARTICIPATING EMPLOYERS AND EMPLOYEES CAN BE PAID AND THROUGH WHICH THE TRUSTEES CAN CREATE AND ADMINISTER ONE OR MORE EMPLOYEE WELFARE BENEFIT PLANS FOR THE PARTICIPATING EMPLOYEES ON WHOSE BEHALF THE CONTRIBUTIONS HAVE BEEN PAID, AND THEIR BENEFICIARIES. 0 0 TO PROVIDE AN ENTITY TO WHICH CONTRIBUTIONS FROM PARTICIPATING EMPLOYERS AND EMPLOYEES CAN BE PAID AND THROUGH WHICH THE TRUSTEES CAN CREATE AND ADMINISTER ONE OR MORE EMPLOYEE WELFARE BENEFIT PLANS FOR THE PARTICIPATING EMPLOYEES ON WHOSE BEHALF THE CONTRIBUTIONS HAVE BEEN PAID, AND THEIR BENEFICIARIES. 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 14 0 1 100 1 0 0 0 0 0 0 0 0 X 6 0 1 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X BENESYS ADMINISTRATORS 2066941374 5200 SOUTHCENTER BLVD SUITE 205 TUKWILA WA 98188 X X ED KOMMERS CHAIRMAN, EMPLOYER TRUSTEE 1.00 X X 0 0 0 JEFFERY J OWEN CHAIRMAN, UNION TRUSTEE (OUTGOING) 1.00 X X 0 0 0 MICHAEL KUNKEL SECRETARY, UNION TRUSTEE 1.00 X X 0 0 0 JOEL CRABTREE UNION TRUSTEE 1.00 X 0 0 0 PAT DAMITIO EMPLOYER TRUSTEE 1.00 X 0 0 0 RORY OLSON EMPLOYER TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 ZENITH AMERICAN SOLUTIONS INC 11724 NORTHEAST 195TH STREET BOTHELL WA 98011 THIRD PARTY ADMIN 1586298 KAISER FOUNDATION HEALTH PLAN OF WA 201 16TH AVE E SEATTLE WA 98112 CLAIMS ADMINISTRATION 1432703 AETNA 600 UNIVERSITY STREET SUITE 920 SEATTLE WA 98101 PPO NETWORK 687652 VERA WHOLE HEALTH 4540 SAND POINT WAY NE SEATTLE WA 98015 CLINIC START UP 635046 DELTA DENTAL OF WASHINGTON PO BOX 75983 SEATTLE WA 98175 CLAIMS ADMINISTRATION 185858 6 EMPLOYER CONTRIBUTIONS 525100 48535723 48535723 EMPLOYEE CONTRIBUTIONS 525100 26639198 26639198 75174921 1222415 1222415 10179844 9744796 435048 435048 435048 76832384 75174921 0 1657463 78508620 72260 5347102 163912 67914 107959 1151182 106973 10266 24339 EMPLOYEE ASSISTANCE PRO 86362 85646889 13671829 2796330 8836093 9631782 5414 6836 30557901 30895638 7089381 10107491 60160618 53438077 468950 513980 37401882 38001097 37870832 38515077 X 0 0 0 0 22289786 14923000 22289786 14923000 60160618 53438077 X -8814505 1884882 -437163 X 0 1 X 0 0 0 MORTGAGE/ASSET-BACKED SECURITIES 7841919 F 103-12 INVESTMENT ENTITIES 2265572 F 10107491 AMOUNTS DUE INSURANCE COMPANIES 178440 AETNA CLAIMS PAYABLE 3326798 CLAIMS INCURRED BUT NOT REPORTED 8773000 ACCUMULATED ELIGIBILITY CREDITS 23890561 VACATION BENEFITS PAYABLE TO PARTICIPANTS 1832298 38001097 X 78609307 1884882 1884882 76724425 107959 107959 76832384 85376878 0 85376878 107959 162052 270011 85646889 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS). MANAGEMENT BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF BENEFITS PAYABLE AT JUNE 30, 2025 14,110,536. COST OF BENEFITS PAYABLE AT JUNE 30, 2024 -13,948,484. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES OF THE TRUST CAN ALSO BE MEMBERS AND/OR OFFICERS OF RELATED LABOR ORGANIZATIONS. SOME TRUSTEES CAN ALSO BE INVOLVED AS DIRECTORS/TRUSTEES OF OTHER BENEFIT TRUSTS FOR THE BENEFIT OF EMPLOYEES PARTICIPATING IN THIS TRUST. FORM 990, PART VI, SECTION A, LINE 3 THE DAY-TO-DAY OPERATIONS OF THE TRUST ARE CONTRACTED OUT TO A THIRD-PARTY ADMINISTRATOR, AND CERTAIN SELF-INSURED BENEFITS ARE PROCESSED BY THIRD-PARTY CLAIMS PROCESSORS UNDER ADMINISTRATIVE SERVICE ONLY ARRANGEMENTS. THE TRUST ALSO UTILIZES PHARMACY BENEFIT MANAGERS. HOWEVER, THE BOARD OF TRUSTEES RETAINS ULTIMATE RESPONSIBILITY AND OVERSIGHT FOR THE OPERATIONS OF THE TRUST. FORM 990, PART VI, SECTION A, LINE 7A THERE WILL BE SIX TRUSTEES, THREE OF WHOM WILL BE EMPLOYER TRUSTEES REPRESENTING THE PARTICIPATING EMPLOYERS AND THREE OF WHOM WILL BE LABOR ORGANIZATION TRUSTEES REPRESENTING THE PARTICIPATING EMPLOYEES. IN THE EVENT OF THE TERMINATION OF APPOINTMENT, RESIGNATION, OR DEATH OF AN EMPLOYER TRUSTEE, A SUCCESSOR WILL BE APPOINTED BY THE MECHANICAL CONTRACTORS OF WESTERN WASHINGTON. IN THE EVENT OF THE TERMINATION OF APPOINTMENT, RESIGNATION, OR DEATH OF A LABOR ORGANIZATION TRUSTEE, A SUCCESSOR WILL BE APPOINTED BY THE BUSINESS MANAGER OF THE UNITED ASSOCIATION OF JOURNEYMEN AND APPRENTICES OF THE PLUMBING AND PIPEFITTING INDUSTRY OF THE UNITED STATES AND CANADA, LOCAL 32. EACH TRUSTEE WILL SIGN A DOCUMENT ACCEPTING THE APPOINTMENT AS TRUSTEE AND AGREEING TO ABIDE BY THE TERMS AND PROVISIONS OF THE TRUST AGREEMENT. EACH TRUSTEE WILL SERVE UNTIL THE TERMINATION OF APPOINTMENT, RESIGNATION, OR DEATH. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE TRUST'S THIRD-PARTY ADMINISTRATOR AND PRESENTED TO THE CHAIRMAN AND SECRETARY OF THE BOARD OF TRUSTEES FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE TRUST REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST THROUGH THE TRUST'S THIRD-PARTY ADMINISTRATOR. FORM 990, PART VII, SECTION A: TRUSTEES ARE NOT COMPENSATED BY THE HEALTH TRUST FOR SERVICES. COMPENSATION PAID TO CERTAIN TRUSTEES WHO ARE EMPLOYED BY RELATED ORGANIZATIONS IS PROPERLY REPORTED ON THE EMPLOYER ANNUAL TAX FILINGS. PLEASE CONTACT THE ADMINISTRATIVE OFFICE IF YOU HAVE ANY QUESTIONS. FORM 990, PART XI, LINE 9: CHANGE IN ACCUMULATED ELIGIBILITY CREDITS -437,163. 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