2026-05-13T12:47:18-04:00 2025-07-31 203920878 BULTYNCK & CO PLLC 15985 CANAL RD CLINTON TOWNSHIP MI 480385021 990 2024-08-01 522001419 INSULATORS LOCAL 45 HEALTH CARE LYON INSU 2488139800 700 TOWER DRIVE TROY MI 480982808 KHRIS SHIVELY CHAIRMAN 2488139800 2026-05-13 true true CHRISTOPHER SCOTT CPAPFS MST P00380614 5862867300 2026-05-13 2024 2025-03-06 01:10:19Z KHRIS SHIVELY 4904 NORTH SUMMIT STREET TOLEDO OH 43611 9852654 false X N/A X VEBA 1996 OH THE INSULATORS LOCAL 45 HEALTH CARE PLAN IS CRAFTED FOR THE PURPOSE OF PROVIDING HEALTH BENEFITS FOR TEH ELIGIBLE MEMEBRS UNDER A COLLECTIVELY BARGAINED AGREEMENT, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT. 6 3 17 3 0 0 5453674 5388873 411844 553305 123139 5865518 6065317 0 4247625 5086458 0 0 0 339903 391479 4587528 5477937 1277990 587380 13768271 14780684 4231070 4480343 9537201 10300341 THE INSULATORS LOCAL 45 HEALTH CARE PLAN IS CRAFTED FOR THE PURPOSE OF PROVIDING HEALTH BENEFITS FOR TEH ELIGIBLE MEMEBRS UNDER A COLLECTIVELY BARGAINED AGREEMENT, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT. false false THE INSULATORS LOCAL 45 HEALTH CARE PLAN IS CRAFTED FOR THE PURPOSE OF PROVIDING HEALTH CARE BENEFITS FOR THE ELIGIBLE MEMBERS UNDER A COLLECTIVELY BARGAINED AGREEMENT, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT. false false false false false false false false false false false false false true true 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 false 9 0 true 17 true false false false false false false false false X 6 3 false true false false false false false true true false false true true true true true true false false false X BENESYS INC 2488139800 700 TOWER DRIVE SUITE 300 TROY MI 48098 KHRIS SHIVELY CHAIRMAN 1.00 47.50 X X 0 102883 72521 GREGORY FROST UNION TRUSTE 1.00 3.00 X 0 87876 65923 RYAN WEBB UNION TRUSTE 1.00 3.00 X 0 1343 1315 ROBERT BERNIUS MANAGEMENT T 1.00 0.00 X 0 0 0 MIKE LUCZKOWSKI MANAGEMENT T 1.00 0.00 X 0 0 0 SCOTT MEREDITH SECRETARY 1.00 0.00 X X 0 0 0 192102 139759 false true false BENESYS INC 700 TOWER DRIVE STE 300 TROY MI 48098 ADMINISTRATIVE 111984 1 EMPLOYER CONTRIBUTIONS 524292 5374627 5374627 SELF PAYMENTS 524292 14246 14246 5388873 464902 464902 3875740 3787337 88403 88403 88403 LITIGATION INCOME 525100 119593 119593 STOP LOSS - DIVIDENDS 525100 3546 3546 123139 6065317 5600415 464902 5086458 5086458 108755 108755 133559 133559 27531 27531 33944 33944 55412 55412 23347 23347 2518 2518 5086 5086 PCORI TAX 1327 1327 5477937 5120402 357535 0 1990378 3314753 2252986 1487835 457447 457941 37396 46770 9030064 9473385 13768271 14780684 37758 49863 4193312 4430480 4231070 4480343 X 9537201 10300341 9537201 10300341 13768271 14780684 587380 175760 X false true X true false HRA BENEFITS 3554228 ACCUMULATED ELIGIBILITY CREDITS 456153 CLAIMS INCURRED BUT NOT REPORTED 420099 4430480 X 6241077 175760 175760 6065317 6065317 5477937 5477937 5477937 SCHEDULE D, PAGE 3, PART X THE PLAN OBTAINED A FAVORABLE DETERMINATION LETTER ON AUGUST 26, 1998, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN AND RELATED TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVIGN THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S LEGAL COUNSEL BELIEVE THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. 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 IF THE PLAN HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. false false false KHRIS SHIVELY CHAIRMAN 102883 72521 175404 GREGORY FROST UNION TRUSTEE 87876 65923 153799 FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 3 THE INSULATORS LOCAL 45 HEALTH CARE PLAN TRUSTEES HAVE HIRED BENESYS, INC. AS THE THIRD PARTY ADMINISTRATOR FOR THE FUND'S DAILY OPERATIONS. FORM 990, PAGE 6, PART VI, LINE 11B BOARD MEMBERS RECEIVE A COPY OF FORM 990 FOR REVIEW BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE POLICY IS MONITORED AND ENFORCED BY THE BOARD OF TRUSTEES THROUGH MONTHLY MEETINGS. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC INTERNATIONAL ASSOCIATION OF HEAT & FROST INSULATORS LOCAL 45 4904 N SUMMIT ST TOLEDO OH 43611 344417487 UNION OH 501C5 N/A false SEE ATTACHMENT N/A false false SEE ATTACHMENT N/A false false false false false false false false false false false false false true false false false false false false