2015-11-16T18:26:17-06:00 2014-12-31 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DRIVE SUITE 1300 SAN DIEGO CA 92121 990 2014-01-01 454844178 SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST SHEE 6192780021 8885 RIO SAN DIEGO DRIVE SUITE 300 SAN DIEGO CA 92108 LINDA JENNINGS CO-CHAIR, TRUSTEE 6192780021 2015-11-16 1 PATRICIA J MAYER P00188643 8586271400 2014 2016-03-07 17:11:31Z LINDA JENNINGS 8885 RIO SAN DIEGO DRIVE SUITE 300 SAN DIEGO CA 92108 8629450 0 X SMWLOCAL206.ORG X 2011 CA TO PROVIDE HEALTH BENEFITS, TERM LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT COVERAGE BENEFITS FOR ELIGIBLE ACTIVE PARTICIPANTS THROUGH A MULTI-EMPLOYER TRUST FUND. 6 6 0 6 13831 0 0 0 8181659 8615619 2338 13831 6690 0 8190687 8629450 0 0 6961446 7408402 0 0 0 0 0 328980 562478 7290426 7970880 900261 658570 2658904 3596741 1026913 1303068 1631991 2293673 X THE 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"). 0 0 TO PROVIDE HEALTH BENEFITS, TERM LIFE AND ACCIDENTAL DEATH ANDDISMEMBERMENT COVERAGE BENEFITS FOR ELIGIBLE ACTIVE PARTICIPANTS ANDTHEIR COVERED DEPENDENTS (878 PARTICIPANTS AT 12/31/2014). 0 0 0 0 0 0 0 0 0 0 0 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 2 0 0 1 1 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X MCGREGOR ASSOCIATES INC 6192780021 8885 RIO SAN DIEGO DRIVE NO 300 SAN DIEGO CA 92108 X JOSEPH POWELL CHAIR, TRUSTEE 0.00 X 0 0 0 LINDA JENNINGS CO-CHAIR, TRUSTEE 0.00 X 0 0 0 ROBIN CALLAWAY TRUSTEE 0.00 X 0 0 0 JOHN FUSCA TRUSTEE 0.00 X 0 0 0 DAVE GAUTHIER TRUSTEE 0.00 X 0 0 0 DOUG TRACY TRUSTEE 0.00 X 0 0 0 0 0 0 0 0 0 0 INTERCARE 5375 MIRA SORRENTO PLACE SUITE 400 SAN DIEGO CA 92121 PROF. SERVICES 126000 MCGREGOR AND ASSOCIATES 8885 RIO SAN DIEGO DR SAN DIEGO CA 92108 ADMINISTRATOR 108252 2 EMPLOYER CONTRIBUTIONS 525100 6843908 6843908 PARTICIPANT CONTRIBUTI 525100 986184 986184 HEALTH REIMBURSEMENT A 525100 784149 784149 COBRA ADMIN FEE 525100 1378 1378 8615619 13831 13831 8629450 8615619 13831 0 7408402 7408402 19532 19532 17425 17425 2896 2896 126000 126000 5031 5031 160 160 3061 3061 ACCUMULATED ELIGIBILITY 146157 146157 BENEFIT OBLIGATION PREM 133924 133924 ADMINISTRATIVE FEES 108252 108252 TAXES, FILING FEES, AND 40 40 7970880 7970880 0 0 2143287 2410337 514008 672814 1609 1323 512267 2658904 3596741 544341 674339 482572 628729 1026913 1303068 X 1631991 2293673 1631991 2293673 2658904 3596741 658570 3112 0 X 0 1 X 1 0 0 ACCUMULATED ELIGIBILITY CREDITS 628729 628729 X 8632562 3112 3112 8629450 0 8629450 7970880 0 7970880 0 7970880 PART X, LINE 2: THE 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. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO OTHER COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11 TRUSTEES 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 12C SECTION 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 19 THE TRUST MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PARTICIPATING EMPLOYERS AND TRUST PARTICIPANTS UPON REQUEST. 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1