BETA

SHEET METAL WORKERS-270 WELFARE FUND: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
SHEET METAL WORKERS-270 WELFARE FUND (EIN 73-6098088)
Tax period
2025-02-01 to 2026-01-31
Filed
2026-09-17
IRS object ID
202602609349300300
Schema version
2025v4.2
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)
Return2026-09-17T01:17:53-05:00ReturnTs
Tax Period End2026-01-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN921092242PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROYLE VAZQUEZ LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1143AddressLine1Txt
CityBROOMFIELDCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80038ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-02-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN736098088EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHEET METAL WORKERS LOCAL 270 WELFAREBusinessNameLine1Txt
Business Name Line2FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSHEEBusinessNameControlTxt
Phone9185872388PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11863 NORTH 10TH EAST AVENUEAddressLine1Txt
CityTULSACityNm
State AbbreviationOKStateAbbreviationCd
ZIP74116ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSHUA CRAIGPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone9185872388PhoneNum
Signature2026-08-28SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNOLAN ROYLE CPAPreparerPersonNm
PTINP03055450PTIN
Phone7203296845PhoneNum
Preparation2026-09-16PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSHUA CRAIGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11863 NORTH 10TH EAST AVENUEAddressLine1Txt
CityTULSACityNm
State AbbreviationOKStateAbbreviationCd
ZIP74116ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,818,850GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1969FormationYr
Legal Domicile StateOKLegalDomicileStateCd
Activity Or MissionTHE PLAN PROVIDES MEDICAL, VISION, PRESCRIPTION DRUGS, DENTAL, DISABILITY, LIFE INSURANCE, AND ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee12TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$4,992,585PYProgramServiceRevenueAmt
CY Program Service Revenue$5,289,449CYProgramServiceRevenueAmt
PY Investment Income$310,830PYInvestmentIncomeAmt
CY Investment Income$326,747CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,303,415PYTotalRevenueAmt
CY Total Revenue$5,616,196CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$3,998,439PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$4,763,829CYBenefitsPaidToMembersAmt
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$534,173PYOtherExpensesAmt
CY Other Expenses$597,987CYOtherExpensesAmt
PY Total Expenses$4,532,612PYTotalExpensesAmt
CY Total Expenses$5,361,816CYTotalExpensesAmt
PY Revenues Less Expenses$770,803PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$254,380CYRevenuesLessExpensesAmt
Total Assets BOY$6,612,803TotalAssetsBOYAmt
Total Assets EOY$7,704,058TotalAssetsEOYAmt
Total Liabilities BOY$3,012,888TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,706,996TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,599,915NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,997,062NetAssetsOrFundBalancesEOYAmt
MissionTHE PLAN PROVIDES MEDICAL, VISION, PRESCRIPTION DRUGS, DENTAL, DISABILITY, LIFE INSURANCE, AND ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE PLAN PROVIDES MEDICAL, VISION, PRESCRIPTION DRUGS, DENTAL, DISABILITY, LIFE INSURANCE, AND ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
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 With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
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 Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee12EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
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 CommitteesYes (1)MinutesOfCommitteesInd
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 Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOARD OF TRUSTEESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9185872388PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11863 NORTH 10TH EAST AVENUEAddressLine1Txt
CityTULSACityNm
State AbbreviationOKStateAbbreviationCd
ZIP74116ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSHUA CRAIG
UNION TRUSTEE, BUSINESS MANAGER/FST1.00Yes (X)$0$0$0
RUSSELL LYNCH
UNION TRUSTEE1.00Yes (X)$0$0$0
LEYSTON GODWIN
UNION TRUSTEE, PRESIDENT1.00Yes (X)$0$0$0
DAVID TIDWELL
EMPLOYER TRUSTEE1.00Yes (X)$0$0$0
TERRY COLEMAN
EMPLOYER TRUSTEE1.00Yes (X)$0$0$0
DAN OWENS
EMPLOYER TRUSTEE1.00Yes (X)$0$0$0
JEREMEY JOHNSON
UNION TRUSTEE1.00Yes (X)$0$0$0
CHARLES BENNINGFIELD
EMPLOYER TRUSTEE1.00Yes (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

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BLUE CROSS BLUE SHIELDBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 S BOSTON AVEAddressLine1Txt
CityTULSACityNm
State AbbreviationOKStateAbbreviationCd
ZIP74119ZIPCd
FieldValueIRS element (for citing)
ServicesCLAIMS ADMINISTRATIONServicesDesc
Compensation$277,096CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$5,233,912$5,233,912
PARTICIPANT CONTRIBUTIONS900099$55,537$55,537
FieldValueIRS element (for citing)
Total Program Service Revenue$5,289,449TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$224,862TotalRevenueColumnAmt
Exclusion$224,862ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,304,539SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,202,654SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$101,885SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$101,885TotalRevenueColumnAmt
Exclusion$101,885ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,616,196TotalRevenueColumnAmt
Related Or Exempt Func Income$5,289,449RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$326,747ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$4,763,829TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$140,933TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,608TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,677TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$14,650TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$376,355TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$27,358TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,938TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$809TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,071TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,430TotalAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$158TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,361,816TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$117,991BOYAmt
EOY$485,265EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,029,730BOYAmt
EOY$3,419,156EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$540,601BOYAmt
EOY$501,676EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$21,553LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$19,920LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,878BOYAmt
EOY$1,633EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,922,603BOYAmt
EOY$3,296,328EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,612,803BOYAmt
EOY$7,704,058EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,312BOYAmt
EOY$228,347EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,002,576BOYAmt
EOY$3,478,649EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,012,888BOYAmt
EOY$3,706,996EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$3,599,915BOYAmt
EOY$3,997,062EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,599,915BOYAmt
EOY$3,997,062EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,612,803BOYAmt
EOY$7,704,058EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$254,380ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$142,767NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
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

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$21,553OtherCostOrOtherBasisAmt
Depreciation$19,920DepreciationAmt
Book Value$1,633BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,633TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
CIBNR$436,999
ACCUMULATED ELIGIBILITY$3,024,356
RECIPROCAL CONTRIBUTIONS PAYABLE$17,294
FieldValueIRS element (for citing)
Total Liability$3,478,649TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,744,313TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$142,767NetUnrealizedGainsInvstAmt
Revenue Not Reported$142,767RevenueNotReportedAmt
Revenue Subtotal$5,601,546RevenueSubtotalAmt
Investment Expenses Not Incld$14,650InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$14,650RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,616,196TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,875,285TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,875,285ExpensesSubtotalAmt
Investment Expenses Not Incld2$14,650InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$471,881OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$486,531ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,361,816TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AS A TAX-EXEMPT ORGANIZATION. THE PLAN HAS OBTAINED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE AND THE PLAN SPONSOR BELIEVES THAT THE PLAN, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE PLAN'S FINANCIAL STATEMENTS. 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 POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN BENEFIT OBLIGATIONS

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PROVIDED TO THE TRUSTEES PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE TRUSTEES MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AS REQUIRED BY ERISA ALONG WITH THE ASSISTANCE OF THE FUND'S PROFESSIONALS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION'S BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT, AND THE SELECTION OF THE INDEPENDENT AUDITOR THAT PERFORMS THE AUDIT.

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SEE SCHEDUL R PART VIIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Primary ActivitiesCONTRIBUTING EMPLOYERSPrimaryActivitiesTxt
Legal Domicile StateOKLegalDomicileStateCd
Disproportionate Allocations0DisproportionateAllocationsInd
General Or Managing Partner0GeneralOrManagingPartnerInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SEE SCHEDULE R PART VIIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Primary ActivitiesCONTRBUTING EMPLOYERSPrimaryActivitiesTxt
Legal Domicile StateOKLegalDomicileStateCd
Controlled Organization0ControlledOrganizationInd
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 Org0TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceIDENTIFICATION OF RELATED ORGANIZATIONSFormAndLineReferenceDesc
ExplanationACP SHEET METAL CO. INC AIRDUCT CUSTOM METAL WORKS DUCTMATE IVI INC MCINTOSH MID CONTINENT RF KNOX SHEET METAL WORKER'S LOCAL 270 SHOEMAKER MECHANICAL SMACNA SOUTHERN SHEET METAL WORKS, INC. TRADE MECHANICAL CONTRACTORS TULSA AIR US ENGINEERING WESTERN SPECIALITY YORK PLUMBING INCExplanationTxt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.