BETA

SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST (EIN 45-4844178)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-16
IRS object ID
201523209349315457
Schema version
2014v5.0
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)
Return2015-11-16T18:26:17-06:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14747 EXECUTIVE DRIVE SUITE 1300AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92121ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN454844178EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSHEEBusinessNameControlTxt
Phone6192780021PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18885 RIO SAN DIEGO DRIVE SUITE 300AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92108ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLINDA JENNINGSPersonNm
Person TitleCO-CHAIR, TRUSTEEPersonTitleTxt
Phone6192780021PhoneNum
Signature2015-11-16SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPATRICIA J MAYERPreparerPersonNm
PTINP00188643PTIN
Phone8586271400PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLINDA JENNINGSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18885 RIO SAN DIEGO DRIVE SUITE 300AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92108ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,629,450GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressSMWLOCAL206.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2011FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH BENEFITS, TERM LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT COVERAGE BENEFITS FOR ELIGIBLE ACTIVE PARTICIPANTS THROUGH A MULTI-EMPLOYER TRUST FUND.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$13,831TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$8,181,659PYProgramServiceRevenueAmt
CY Program Service Revenue$8,615,619CYProgramServiceRevenueAmt
PY Investment Income$2,338PYInvestmentIncomeAmt
CY Investment Income$13,831CYInvestmentIncomeAmt
PY Other Revenue$6,690PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$8,190,687PYTotalRevenueAmt
CY Total Revenue$8,629,450CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$6,961,446PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$7,408,402CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$328,980PYOtherExpensesAmt
CY Other Expenses$562,478CYOtherExpensesAmt
PY Total Expenses$7,290,426PYTotalExpensesAmt
CY Total Expenses$7,970,880CYTotalExpensesAmt
PY Revenues Less Expenses$900,261PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$658,570CYRevenuesLessExpensesAmt
Total Assets BOY$2,658,904TotalAssetsBOYAmt
Total Assets EOY$3,596,741TotalAssetsEOYAmt
Total Liabilities BOY$1,026,913TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,303,068TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,631,991NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,293,673NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION IS A VOLUNTARY EMPLOYEE BENEFIT PLAN WITH 100% OF ITS ACTIVITY AND PURPOSE RELATING TO OFFERING MEDICAL, PRESCRIPTION DRUG, DENTAL, VISION, TERM LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT COVERAGE BENEFITS FOR ELIGIBLE ACTIVE PARTICIPANTS THROUGH A MULTI-EMPLOYER TRUST FUND. IN ADDITION, THE PLAN OFFERS MEDICAL AND PRESCRIPTION DRUG PLAN OPTIONS FOR ELIGIBLE RETIREE PARTICIPANTS AND SPOUSES, AS WELL AS A HEALTH REIMBURSEMENT ARRANGEMENT (HRA) TO ACTIVE EMPLOYEES, RETIRED EMPLOYEES, AND FORMER EMPLOYEES FOR WHOM EMPLOYER CONTRIBUTIONS WERE MADE TO INDIVIDUAL ACCOUNTS AFTER OCTOBER 1, 2012. THE PLAN IS MAINTAINED IN COMPLIANCE WITH THE PROVISIONS OF THEEMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED ("ERISA").MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE HEALTH BENEFITS, TERM LIFE AND ACCIDENTAL DEATH ANDDISMEMBERMENT COVERAGE BENEFITS FOR ELIGIBLE ACTIVE PARTICIPANTS ANDTHEIR COVERED DEPENDENTS (878 PARTICIPANTS AT 12/31/2014).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 Sec0ReportInvestmentsOtherSecInd
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
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
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 Committees0MinutesOfCommitteesInd
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

FieldValueIRS element (for citing)
PersonMCGREGOR ASSOCIATES INCPersonNm
Phone6192780021PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18885 RIO SAN DIEGO DRIVE NO 300AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92108ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSEPH POWELL
CHAIR, TRUSTEE0.00Yes (X)$0$0$0
LINDA JENNINGS
CO-CHAIR, TRUSTEE0.00Yes (X)$0$0$0
ROBIN CALLAWAY
TRUSTEE0.00Yes (X)$0$0$0
JOHN FUSCA
TRUSTEE0.00Yes (X)$0$0$0
DAVE GAUTHIER
TRUSTEE0.00Yes (X)$0$0$0
DOUG TRACY
TRUSTEE0.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
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 (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
INTERCARE
5375 MIRA SORRENTO PLACE SUITE 400SAN DIEGOCA92121PROF. SERVICES$126,000
MCGREGOR AND ASSOCIATES
8885 RIO SAN DIEGO DRSAN DIEGOCA92108ADMINISTRATOR$108,252
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS525100$6,843,908$6,843,908
PARTICIPANT CONTRIBUTI525100$986,184$986,184
HEALTH REIMBURSEMENT A525100$784,149$784,149
COBRA ADMIN FEE525100$1,378$1,378
FieldValueIRS element (for citing)
Total Program Service Revenue$8,615,619TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,831TotalRevenueColumnAmt
Unrelated Business Revenue$13,831UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,629,450TotalRevenueColumnAmt
Related Or Exempt Func Income$8,615,619RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$13,831UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$7,408,402TotalAmt
Program Services$7,408,402ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$19,532TotalAmt
Program Services$19,532ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$17,425TotalAmt
Program Services$17,425ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$2,896TotalAmt
Program Services$2,896ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$126,000TotalAmt
Program Services$126,000ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,031TotalAmt
Program Services$5,031ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$160TotalAmt
Program Services$160ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,061TotalAmt
Program Services$3,061ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
ACCUMULATED ELIGIBILITY$146,157$146,157
BENEFIT OBLIGATION PREM$133,924$133,924
ADMINISTRATIVE FEES$108,252$108,252
TAXES, FILING FEES, AND$40$40

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,970,880TotalAmt
Program Services$7,970,880ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,143,287BOYAmt
EOY$2,410,337EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$514,008BOYAmt
EOY$672,814EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,609BOYAmt
EOY$1,323EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$512,267EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,658,904BOYAmt
EOY$3,596,741EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$544,341BOYAmt
EOY$674,339EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$482,572BOYAmt
EOY$628,729EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,026,913BOYAmt
EOY$1,303,068EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,631,991BOYAmt
EOY$2,293,673EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,631,991BOYAmt
EOY$2,293,673EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,658,904BOYAmt
EOY$3,596,741EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$658,570ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$3,112NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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 Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescACCUMULATED ELIGIBILITY CREDITSDesc
Amt$628,729Amt
FieldValueIRS element (for citing)
Total Liability$628,729TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$8,632,562TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$3,112NetUnrealizedGainsInvstAmt
Revenue Not Reported$3,112RevenueNotReportedAmt
Revenue Subtotal$8,629,450RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$8,629,450TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,970,880TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$7,970,880ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$7,970,880TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE TRUST FOLLOWS ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10 IN ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE TRUST'S TAX POSITIONS AND CONCLUDED THAT THE TRUST HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE TRUST'S ADMINISTRATOR BELIEVES THE TRUST IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2011.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHE ORGANIZATION HAS NO OTHER COMMITTEES.
FORM 990, PART VI, SECTION B, LINE 11TRUSTEES REVIEW FORM 990 AFTER THE CONTRACT ADMINISTRATOR HAS REVIEWED THE FORM 990 AND COMPARE TO THE CONTRACT ADMINISTRATOR'S REPORT.
FORM 990, PART VI, SECTION B, LINE 12CSECTION VI, 19 OF THE TRUST AGREEMENT OUTLINES THE CONFLICT OF INTEREST POLICY. THE TRUSTEES ANNUALLY REVIEW THEIR COMPLIANCE WITH THE GUIDELINES OF SECTION 4975 OF IRC AND SECTION 406 OF ERISA.
FORM 990, PART VI, SECTION C, LINE 19THE TRUST MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PARTICIPATING EMPLOYERS AND TRUST PARTICIPANTS UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (53 entries)

AEL CONTRUCTION INC
AO REED & CO
ABLE HTG & AC INC
ACCO ENGINEERED SYSTEMS
ALL AREA SERVICES
AIR-EX AIR CONDITIONING
AMERICAN AIR BALANCE
AMERICAN MECHANICAL CONTRACTORS
ARCHIBALD SHEET METAL
ASSOCIATE MECHANICAL CONTRACTORS INC
BALANCE AMERICA INC
BAY AIR SYSTEMS INC
BEST CONTRACTING SERVICES INC
CALIFORNIA NEON
CALIFORNIA PANEL SYSTEMS
CALIFORNIA SHEET METAL
CERTIFIED AIR BALANCE
CONTROL AIR CONDITIONING
DAVE WHIPPLE SHEET METAL INC
EMS CONSTRUCTION INC
FSE INC
FIRST LYT INC
GULF COAST CONSTRUCTION CAREER CENTER
KAMRA & CO
KINETICS SYSTEM INC
KITCOR CORPORATION
JACKSON & BLANC
LIMBACH COMPANY LP
MBO INC
PAN PACIFIC MECHANICAL
PARADIGM MECHANICAL CORP
PENN AIR CONTROL INC
PLENUMS PLUS
PRECISION AIR BALANCE CO INV
QUALITY MECHANICAL PROFESSIONALS INC
RW SMITH & CO
S&L SPECIALTY CONTRACTING INC
SAN DIEGO AIR BALANCE CO INC
SAN DIEGO ELECTRICAL TRNG ADMIN SERVICE
SAN DIEGO SHEET METAL JATC
SMWIA LOCAL 206
SOCAL CUSTOM INC
SOUTHLAND INDUSTRIES
SYLVESTER ROOFING CO INC
TARPY PLUMBING HEATING & AIR
TN SHEET METAL INC
TRU-DUCT
UNIVERSITY MECHANICAL
US AIR BALANCE
VNSM
WR ROBBINS
WEST CPM
WESTLAND HEATING & AC INC
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

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