2014-10-15T08:46:35-05:00 2013-12-31 391531945 FREYBERG HINKLE ASHLAND POWERS & STOWELL 15420 W CAPITOL DR BROOKFIELD WI 530052621 990 2013-01-01 351638874 WISCONSIN SHEET METAL WORKERS HEALTH AND BENEFIT FUND WISC 4147780516 2201 SPRINGDALE ROAD WAUKESHA WI 531862855 PATRICK LANDGRAF CHAIRMAN 2627981818 2014-10-07 1 JAMES M ASHLAND CPA P00241858 2627846210 2013 2015-11-30 17:44:51Z PATRICK LANDGRAF 2201 SPRINGDALE ROAD WAUKESHA WI 531862855 70112450 0 X N/A X 1985 WI TO PROVIDE HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR BENEFICIARIES. 15 15 117 0 0 0 0 0 26224587 29359877 1348400 1589790 82022 42987 27655009 30992654 0 0 24600531 24634425 50720 44762 0 0 0 6247160 6337423 30898411 31016610 -3243402 -23956 41060741 43970820 15031122 17800058 26029619 26170762 X PROVIDE HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR BENEFICIARIES. 0 0 26952395 HOSPITAL, SURGICAL, MEDICAL, DENTAL, VISION, AND PRESCRIPTION DRUG BENEFITS FOR APPROXIMATELY 2,612 MEMBERS AND THEIR FAMILIES 1104522 PROVIDE SUPPLEMENTAL MEDICARE WRAPAROUND INSURANCE BENEFITS FOR APPROXIMATELY 800 MEMBERS 278272 PROVIDE MEDICAL CASE MANAGEMENT AND COST MANAGEMENT FOR APPROXIMATELY 2,612 MEMBERS 101269 LIFE INSURANCE PREMIUMS $101,269 101269 28436458 0 0 0 0 0 0 0 0 0 1 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 1 165 0 1 117 1 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X X SUZANNE TAZALLA 2627981838 2201 SPRINGDALE ROAD WAUKESHA WI 531862855 SCOTT BARTZ TRUSTEE 1.00 44.00 X 0 42070 50015 ROGER JACKSON TRUSTEE 1.00 44.00 X 0 76982 43541 MIKE MOONEY TRUSTEE 1.00 46.00 X 0 93125 42900 KEITH KEMPER TRUSTEE 1.00 44.00 X 0 82486 56811 CRAIG WARNER TRUSTEE 1.00 44.00 X 0 75670 45303 BRIAN BILLMAN TRUSTEE 1.00 44.00 X 0 80610 43129 RYAN STERN TRUSTEE 1.00 X 0 0 0 PATRICK LANDGRAF SECRETARY/TREASURER 1.00 48.00 X X 0 109548 50292 DAVID ALDAG TRUSTEE 1.00 X 0 0 0 KENNETH GROESCHEL TRUSTEE 1.00 X 0 0 0 ROBERT JOSSART CHAIRMAN 1.00 X X 0 0 0 TIM BRAUN TRUSTEE 1.00 X 0 0 0 RICHARD NORTHRUP TRUSTEE 1.00 X 0 0 0 KENDALL RICHARDS TRUSTEE 1.00 X 0 0 0 JEFFREY GAECKE TRUSTEE 1.00 X 0 0 0 LAURI ROLLINGS TRUSTEE 1.00 X 0 0 0 0 560491 331991 0 0 0 0 BENEFIT PLAN ADMINISTRATION 11270 W PARK PLACE SUITE 950 MILWAUKEE WI 53224 ADMINISTRATION SERVICES 1003563 UNITED HEALTHCARE 22703 NETWORK PLACE CHICAGO IL 606731227 MEDICAL CLAIMS ADMINISTRATION 482856 ANTHEM BLUE CROSS AND BLUE SHIELD 220 VIRGINIA AVENUE INDIANAPOLIS IN 46204 MEDICAL CLAIMS ADMINISTRATION 281844 REINHART BOERNER VAN DEUREN 1000 NORTH WATER STREET SUITE 1700 MILWAUKEE WI 53202 LEGAL SERVICES 181905 CARE ALLIES 525 WEST MONROE ST CHICAGO IL 60661 COST CONTAINMENT/CASE MANAGEMENT 167771 6 EMPLOYER CONTRIBUTIONS 900099 25126061 25126061 SELF-PAY CONTRIBUTIONS 900099 4127392 4127392 SASMI 900099 106424 106424 29359877 1040662 1040662 39668924 39119796 549128 549128 549128 SHARED EXPENSE REIMBURSEMENT 900099 31128 31128 CONTRACTOR LATE CHARGES 900099 11859 11859 42987 30992654 29951992 0 1040662 24634425 24634425 44762 44762 474828 474828 220276 220276 61351 61351 108512 108512 153872 153872 37394 37394 38014 38014 8120 8120 5816 5816 122206 101269 20937 INSURANCE PREMIUMS FOR 2317970 2317970 CLAIMS ADMINISTRATOR FE 1330756 1330756 SMW PREMIUMS 1104522 1104522 COST CONTAINMENT PROGRA 278272 278272 75514 75514 31016610 28436458 2580152 0 4657025 6256012 2012275 2163812 47211 35310 300332 280803 12732 19529 33991718 35294719 339780 201438 41060741 43970820 566493 450143 14464629 17349915 15031122 17800058 X 0 0 0 0 26029619 26170762 26029619 26170762 41060741 43970820 -23956 165099 0 X X 0 1 X 1 0 300332 280803 19529 19529 ESTIMATED HEALTH CLAIMS PAYABLE AND IBNR 1918400 ACCUMULATED BENEFITS - PARTICIPANTS 14629808 DUE TO OTHER FUNDS 801707 17349915 X 31049241 165099 165099 30884142 108512 108512 30992654 28184444 0 28184444 108512 2723654 2832166 31016610 PART X, LINE 2: U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. THE U.S. DEPARTMENT OF LABOR DID INVESTIGATE THE FUND FOR THE TAX YEARS 2009 THROUGH 2013 AND IDENTIFIED SEVERAL ERISA VIOLATIONS. THE FUND WAS NOTIFIED ON SEPTEMBER 16, 2013 THAT THE APPROPRIATE CORRECTIVE ACTIONS WERE TAKEN AND THE INVESTIGATION WAS CONCLUDED WITHOUT THE ISSUANCE OF PENALTIES. PART XII, LINE 4B - OTHER ADJUSTMENTS: DECREASE IN HEALTH CLAIMS PAYABLE -257,800. INCREASE IN ACCUMULATED BENEFITS FOR PARTICIPANTS 2,981,454. FORM 990, PART VI, SECTION B, LINE 11 REVIEWED BY THE ADMINISTRATIVE MANAGER AND PRESENTED TO TRUSTEES FOR APPROVAL PRIOR TO SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES ARE EXPECTED TO DISCLOSE ANY OWNERSHIP OR OTHER FINANCIAL RELATIONSHIPS THAT THEY HAVE WITH PARTIES THAT DEAL WITH THE PLAN. FORM 990, PART VI, SECTION C, LINE 19 THE PLAN MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST THROUGH THE PLAN OFFICE. PART XII, LINE 2C: THE BOARD OF TRUSTEES REVIEWS AND APPROVES A DRAFT OF THE AUDITED FINANCIAL STATEMENTS AT THE MEETING. THESE ARE PRESENTED BY THE ACCOUNTANT TO THE BOARD. FORM 990, SCHEDULE R: THE FUND MADE A REASONABLE EFFORT TO OBTAIN THE FEDERAL TAX CLASSIFICATION FROM ALL CONTRIBUTING EMPLOYERS BUT WAS UNABLE TO CONTACT THE FOLLOWING EMPLOYERS: BOB'S SHEET METAL, GALESVILLE EXC PLUMBING & HEATING & A/V, TRESEDDER PLUMBING HEATING & AIR CONDITIONING, AND ZIEN SERVICE SHEET METAL WORKERS INTERNATIONAL ASSOCATION LOCAL UNION NO 18 AFL-CIO 5425 W VLIET ST MILWAUKEE WI 532082118 391419063 LABOR UNION WI 501(C)(5) N/A 0 CONSTRUCTION LABOR MANAGEMENT COUNCIL OF GREATER WISCONSIN INC CONTRIBUTING EMPLOYER 0 SHEET METAL LOCAL 416 CONTRIBUTING EMPLOYER 0 SHEET METAL WORKERS LOCAL UNION #7 CONTRIBUTING EMPLOYER 0 ADS MECHANICAL LLC BLAU PLUMBING INC JWR BUILDING SYSTEMS LLC KECKEISEN HEATING MADISON SHEET METAL LLC NATIONS ROOF NORTH LLC NAVARRETTE MECHANICAL LLC PURE MECHANICAL LLC ADJUSTABLE HEATING KASMERCHAK GONZALEZ 1ST CALL MECHANICAL ROBERT L VORPAGEL DBA BOB VORPAGEL HEATING CADMAN DRAFTINGDETAILING SERVICE LLC FULL SERVICE HEATING & AIR CONDITIONING LLC H&M STAINLESS SPEC LLC JEFF'S SPM MAX EFFICIENCY HEATING & COOLING LLC MIDWEST FLUID BALANCING PETERS HEATING & COOLING LLC POBLOCKI SIGN CO LLC SUPERSKY PRODUCTS ENTERPRISES LLC VOLLBRECH SHEET METAL LLC CJ CONTRACTING LLC MAP SERVICES LLC MCM III SERVICES LLC MONROE MECHANICAL LLC COMBINED MECHANICAL INDUSTRIES LLC AJ PYRAMID MECHANICAL INC AG INDUSTRIES LLC AC SERVICE INC ACCUSTAR AIR BALANCE INC ACCUTEMP MECHANICAL ADVANCED HVAC INC AIR QUALITY SYSTEMS INC AIR TEMPERATURE SERVICES AJAX METAL PRODUCTS INC ALDAH HONOLD MECHANICAL INC ALL COMFORT SERVICES INC ALL FACETS SHEET METAL INC ALL PRO MECHANICAL INC ALLOY WELDING INC API INC ARENDS BALANCING & COMMISSIONING INC ARTEAGA CONSTRUCTION INC ATLAS HEATING AND SHEET METAL INC AUGUST WINTER & SONS INC BADGER SHEET METAL LLC BALANCE TECHNOLOGIES INC BANE-NELSON INC BELONGER CORPORATION INC BERGER & KING INC BONANZA HEATING & AIR CONDITIONING INC BREDAN MECHANICAL SYSTEMS INC BRENNER CORPORATION BUTTERS-FETTING COMPANY INC CARLSON 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INC GEORGE UTTECH SHEET METAL WORKS INC GOSCHEY MECHANICAL INC GREAT LAKES MECHANICAL INC GREAT LAKES SHEET METAL INC GROESCHEL COMPANY INC GRUNAU COMPANY INC H & H INDUSTRIES INC H & H MECHANICAL CONTRACTORS INC HVAC SERVICES INC HARKER HEATING AND COOLING INC HAZA MECHANICAL INC HENNES SERVICES INC HOLMING FAN & FABRICATION LLC HOOPER CORPORATION HOVLAND'S INC HURCKMAN MECHANICAL INDUSTRIES INC HVA PRODUCTS INC ILLINGWORTH-KILGUST MECHANICAL INSTITUTIONAL EQUIPMENT INC J & H HEATING INC JM BRENNAN INC JAMAR COMPANY JF AHERN JOHN E GREEN COMPANY JOHNSON CONTROLS INC JUST SERVICE INC KEYSTONE HEATING & AIR CONDITIONER COMPANY INC KITCHEN SPECIALISTS INC KMB METAL ERECTORS INC KOPP BROTHERS INC LANGER ROOFING AND SHEET METAL LEDEGAR SHEET METAL INC LEE HEATING & COOLING INC LOUIS HOFFMANN COMPANY LYONS MECHANICAL CONTRACTORS INC MM SCHRANZ ROOFING INC MADISON MECHANICAL INC MALBRIT MECHANICAL INC MANNENBACH MECHANICAL LLC MARTEN PETERSEN COMPANY IMC MCDOUGALL JOHN W CO INC MECHANICAL ASSOCIATES OF WISC INC MECHANICAL CONCEPTS INC MECHANICAL INC MEP MECHANICAL CONTRACTORS LLC METAL BUILDINGS OF WI INC MFC MECHANICAL INC MG MCGRATH INC MICHAEL'S SIGNS INC MID CITY PLUMBING & HEATING INC MID-STATE CONTRACTORING LLC MILWAUKEE INSULATION DBA SPIRAL DUCTS MJ INSTALLATIONS MIDWEST LLC MSI GENERAL CORPORATION MUZA SHEET METAL COMPANY LLC PL FREEMAN COMPANY PIEPER ELECTRIC INC POLAR REFRIGERATION & HEATING INC PRO SERV PLUMBING HEATING COOLING LLC PROFESSIONAL SYSTEM ANALYSIS INC QUALITY HEATING & SHEET METAL CO INC RAAB MECHANICAL INC RAPIDS SHEET METAL WORKS INC REINKE AND SCHOMANN INC RICK'S MECHANICAL CONTRACTORS INC RLW LIMITED DBA WIESKE HEATING & AC ROHLOFF MECHANICAL LLC S & S PANEL SALES CORPORATION OF IL SCHADEGG MECHANICAL INC SCHUETTE'S HEATING AND AIR SCHUMACHER HEATING AND AIR CONDITIONING SERVICE LLC SHEET METAL ENTERPRISES INC SHEET METAL SERVICES INC SIKORA COMPANY INC SOUTHEASTERN MECHANICAL INC SRS ROOFING AND SHEET METAL INC STAINLESS SPECIALISTS INC STAINLESS STEEL & SHEET METAL PRODUCTS INC SUNSET MECHANICAL CORP SVEE METALWORKS INC T & B SERVICES LTD TM FUCHS INC THE OLD SHEET METAL SHOP INC THERMO-TECH SERVICES INC TOTAL MECHANICAL INC TOWNE REALTY INC TRI-CITY REFRIGERATION INC TRI-COR MECHANICAL INC TWEET GAROT MECHANICAL INC UNITED CONTRACTORS INC UNITED MECHANICAL INC UZELAC INDUSTRIES INC VALLEY MECHANICAL INC VAN'S ROOFING INC VELCHECK & FINGER ROOF CONSULTING & SERVICE VETER SHEET METAL AND HEATING VICTORY MACHINE & FAB LLC VORPAGEL SERVICE INC WH JACKLIN INC WALTERS SHEET METAL CORPORATION WIERSGALLA COMPANY INC WINDING ROOFING COMPANY INC WINONA HEATING & VENTILATING CO INC ZIEGELBAUER HVAC INC 2 B COOL INC APPLIED MECHANICAL INC BRAND ENERGY SERVICES CUDAHY ROOFING & SUPPLY DYNACOIL INC EGI MECHANICAL INC KLEEMAN MARED MECHANICAL MIDWESTERN ROOFING & CONSTRUCTION MILWAUKEE TRANE SERVICE RIVERSIDE FURNACE INC DESIGN HEATING & COOLING PROFESSIONAL HEATING AND COOLING LLC COENEN MECHANICAL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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