2025-11-07T17:58:42-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2024-01-01 856679037 DUDEK HEALTH & WELFARE TRUST DUDE 7609425147 687 S COAST HIGHWAY 101 110 ENCINITAS CA 92024 HELDER GUIMARAES CFO 7604794277 2025-11-07 1 1 PAMELA ALEXANDERSON P01218925 8586271400 2025-11-03 2024 2025-03-06 01:10:19Z X HELDER GUIMARAES 687 S COAST HIGHWAY 101 110 ENCINITAS CA 92024 8651504 0 X N/A X 2020 CA THE TRUST EXISTS FOR THE PURPOSE OF RECEIVING CONTRIBUTIONS FROM THE SPONSORING ORGANIZATION, DUDEK INC., FOR THE BENEFIT OF THE GROUP'S PARTICIPATING EMPLOYEE MEMBERS. 2 2 0 0 0 0 0 0 7742347 8651504 0 0 0 0 7742347 8651504 0 0 7129989 7617344 0 0 0 0 0 603818 817545 7733807 8434889 8540 216615 288943 513484 674905 718157 -385962 -204673 X THE TRUST EXISTS FOR THE PURPOSE OF RECEIVING CONTRIBUTIONS FROM THE SPONSORING ORGANIZATION, DUDEK, FOR THE BENEFIT OF THE GROUP'S PARTICIPATING EMPLOYEE MEMBERS, WHO ALSO ASSIST IN THE FUNDING OF THE TRUST, FOR THE PAYMENT OF CLAIMS AND EXPENSES INCURRED UNDER THE CORRESPONDING GROUP HEALTH AND WELFARE BENEFIT ARRANGEMENT THAT PROVIDES NONTAXABLE BENEFITS TO QUALIFYING EMPLOYEES AND THEIR DEPENDENTS. THE TRUST ALSO RECEIVES IRREVOCABLE EMPLOYER CONTRIBUTIONS FOR BONA FIDE FRINGE BENEFITS PAYMENTS MADE FOR THE BENEFIT OF EMPLOYEES SUBJECT TO THE SERVICE CONTRACT ACT. 0 0 THE TRUST EXISTS FOR THE PURPOSE OF RECEIVING CONTRIBUTIONS FROM THE SPONSORING ORGANIZATION, DUDEK, FOR THE BENEFIT OF THE GROUP'S PARTICIPATING EMPLOYEE MEMBERS, WHO ALSO ASSIST IN THE FUNDING OF THE TRUST, FOR THE PAYMENT OF CLAIMS AND EXPENSES INCURRED UNDER THE CORRESPONDING GROUP HEALTH AND WELFARE BENEFIT ARRANGEMENT THAT PROVIDES NONTAXABLE BENEFITS TO QUALIFYING EMPLOYEES AND THEIR DEPENDENTS. THE TRUST ALSO RECEIVES IRREVOCABLE EMPLOYER CONTRIBUTIONS FOR BONA FIDE FRINGE BENEFITS PAYMENTS MADE FOR THE BENEFIT OF EMPLOYEES SUBJECT TO THE SERVICE CONTRACT ACT. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 X 2 2 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X THE ORGANIZATION 7609425147 687 S COAST HIGHWAY 101 110 ENCINITAS CA 92024 X AMY PAUL TRUSTEE 1.00 X 0 0 0 DANIELLE VOSS TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 MERITAIN HEALTH PO BOX 853921 RICHARDSON TX 75085 CONTRACT ADMIN 591135 GARNER HEALTH TECHNOLOGY INC 169 MADISON AVE STE 15492 NEW YORK NY 15492 ADMINISTRATION 236703 2 EMPLOYER CONTRIBUTIONS 525100 6923010 6923010 PARTICIPANT CONTRIBUTI 525100 1728494 1728494 8651504 8651504 8651504 0 0 7617344 817545 8434889 288943 434743 78741 288943 513484 674905 718157 674905 718157 X 0 0 0 0 -385962 -204673 -385962 -204673 288943 513484 X 216615 -35326 X 0 1 X 1 0 0 X 8651504 0 8651504 0 8651504 8434889 0 8434889 0 8434889 PART X, LINE 2: THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED MAY 22, 2023, WITH AN EFFECTIVE DATE OF EXEMPTION OF JANUARY 1, 2021, STATING THAT THE TRUST IS TAX-EXEMPT UNDER SECTION 501(C)(9) OF THE CODE AS A VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION (VEBA). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2024 FOR UNRELATED BUSINESS TAXABLE INCOME IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE CODE TO MAINTAIN THE TAXEXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE CODE AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX EXEMPT. THE INTERNAL REVENUE SERVICE HAS DETERMINED AND INFORMED THE COMPANY BY A LETTER DATED JANUARY 1, 2021 THAT THE PLAN, AND THE TRUST ESTABLISHED UNDER THE PLAN, IS DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE (IRC). ALTHOUGH THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND ERISA AS A VEBA. AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME IT MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR CALIFORNIA UNRELATED BUSINESS INCOME TAXES WERE INCURRED FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. 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. NO UNCERTAIN POSITIONS HAVE BEEN IDENTIFIED THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO IRS AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION A, LINE 6 DUDEK AND RELATED SUBSIDIARIES AND AFFILIATES ARE THE ONLY ELIGIBLE MEMBERS OF THE TRUST FORM 990, PART VI, SECTION A, LINE 7A BOARD ELECTIONS ARE GOVERNED BY THE TRUST BYLAWS, WHICH DESIGNATE BOARD APPOINTMENTS, WITH UP TO THREE BEING DESIGNATED BY THE DUDEK BOARD, AND UP TO FOUR BEING APPOINTED BY THE TRUST BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B SETTLOR FUNCTIONS, SUCH AS AMENDING AND TERMINATING THE TRUST, ARE RESERVED FOR DUDEK AS THE SOLE MEMBER. ADMINISTRATION OF THE TRUST IS UNDER DIRECTION OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE TRUSTEES HAVE REVIEWED AND APPROVED THE FORM 990 AFTER CONSULTATION WITH OUTSIDE AUDITORS AND LEGAL COUNSEL. FORM 990, PART VI, SECTION C, LINE 19 ANNUAL FINANCIAL PERFORMANCE INFORMATION IS PROVIDED TO ALL ELIGIBLE MEMBERS IN ACCORDANCE WITH DOL REGULATION SECTION 2520.104B-10. FORM 990, PART XI, LINE 9: BOOK/TAX DIFFERENCE FOR CHANGE IN RECEIVABLE -35,326. DUDEK & SUBSIDIARY 605 THIRD STREET ENCINITAS CA 92024 953873865 CIVIL ENGINEERING CA N/A S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1