2024-02-26T10:49:37-05:00 2023-05-31 205520612 L M HENDERSON & COMPANY LLP 450 E 96TH ST STE 200 INDIANAPOLIS IN 462403797 990 2022-06-01 351906643 ASBESTOS WORKERS LOCAL 18 RETIRED EMPLOYEES SEPARATE ACCT TRUST FUND ASBE 8592261769 7440 WOODLAND DRIVE INDIANAPOLIS IN 46278 JEREMY PETERS CHAIRMAN 3175246350 2024-02-23 true JEREMY PETERS 999009999 false MICHELLE L ZIMMERMAN P00266120 3175661000 2024-02-23 2022 2023-04-26 12:10:37Z JEREMY PETERS 1220 EAST EPLER AVENUE INDIANAPOLIS IN 46227 4352207 false X N/A X 1993 IN ASSIST UNION MEMBERS IN MAINTAINING MEDICAL & LIFE INSURANCE COVERAGE AFTER RETIREMENT. 6 6 0 6 0 0 619253 603408 77104 -611 0 696357 602797 0 644269 669580 0 0 0 59566 60689 703835 730269 -7478 -127472 4646384 4521187 0 4646384 4521187 ASSIST UNION MEMBERS IN MAINTAINING MEDICAL & LIFE INSURANCE COVERAGE AFTER RETIREMENT. false false ASSIST UNION MEMBERS IN MAINTAINING MEDICAL & LIFE INSURANCE COVERAGE AFTER RETIREMENT. false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 2 0 0 false false false false false false false false X 6 6 false true false false false false false true true false false false false false false false false false IN X CANDICE WELCH 8592261769 7440 WOODLAND DRIVE INDIANAPOLIS IN 46278 X BRANDON HOWARD ASSISTANT SE 1.00 X 0 0 0 TONY MAGNA TRUSTEE 1.00 X 0 0 0 JOE MCCOY TRUSTEE 1.00 X 0 0 0 JEREMY PETERS CHAIRMAN 1.00 X 0 0 0 DAVID PRICE TRUSTEE 1.00 X 0 0 0 CARL SHULTZ SECRETARY 1.00 X 0 0 0 false false false EMPLOYER CONTRIBUTIONS 525100 603408 603408 603408 63061 63061 3685738 3749410 -63672 -63672 -63672 602797 603408 -611 669580 6573 12170 8296 3444 3973 9253 ADMINISTRATIVE FEES 16630 PROGRAMMING FEES 350 730269 0 0 0 3791854 3802383 849471 718804 5059 4646384 4521187 0 0 X 4646384 4521187 4646384 4521187 4646384 4521187 -127472 2275 X X false true X true false X 596776 2275 2275 594501 8296 8296 602797 721973 721973 8296 8296 730269 SCHEDULE D, PAGE 3, PART X THE FUND OBTAINED ITS LATEST DETERMINATION LETTER ON DECEMBER 1, 1995, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE FUND, AS THEN DESIGNED,WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE FUND HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE FUND'S TAX COUNSEL BELIEVE THAT THE FUND IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, THEY BELIEVE THAT THE FUND WAS QUALIFIED AND THE RELATED TRUST WAS TAX-EXEMPT UNDER SECTION 501(C)(9) AS OF THE FINANCIAL STATEMENT DATE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS CONCLUDED THAT AS OF MAY 31, 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR A PERIOD OF THREE YEARS FROM THE DATE THE TAX RETURNS ARE FILED. FORM 990, PART VI SECTION B, LINE 12: THE TRUST FUND DOES NOT RETAIN A WRITTEN CONFLICT OF INTEREST POLICY, BUT THE BOARD OF TRUSTEES AND THE TRUST FUND CONFORM WITH EXTENSIVE ERISA RULES AND REGULATIONS WITH REGARDS TO THE POLICY. SECTION B, LINE 13: THE TRUST FUND DOES NOT RETAIN A WRITTEN WHISTLEBLOWER POLICY, BUT THE BOARD OF TRUSTEES AND THE TRUST FUND CONFORM WITH EXTENSIVE ERISA RULES AND REGULATIONS WITH REGARDS TO THE POLICY. SECTION B, LINE 14: THE TRUST FUND DOES NOT RETAIN A DOCUMENT RETENTION POLICY, BUT THE BOARD OF TRUSTEES AND THE TRUST FUND CONFORM WITH EXTENSIVE ERISA RULES AND REGULATIONS WITH REGARDS TO THE POLICY. FORM 990, PAGE 6, PART VI, LINE 3 THE BOARD OF TRUSTEES HAS OUTSOURCED THE DAY TO DAY ADMINISTRATION OF THE TRUST FUND TO GENESIS BENEFIT SOLUTIONS. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED ANNUALLY BY THE CHAIRMAN OF THE TRUSTEES AND IS AVAILABLE TO EACH TRUSTEE PRIOR TO FILING WITH THE INTERAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 19 THE TRUST FUND DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE TRUST FUND AND BOARD OF TRUSTEES CONFORM WITH ERISA RULES AND REGULATIONS RELATING TO THIS MATTER. FORM 990, PART XII LINE 2C: THE BOARD OF TRUSTEES ASSUMES THE RESPONSIBILITY OF SELECTING THE INDEPENDENT ACCOUNTANT AS WELL AS THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. LU 18 HEAT & FROST MED TRUST FUND 8498 BROOKVILLE ROAD SUITE 150 INDIANAPOLIS IN 46239 204314019 BENEFITS IN 501C9 N/A NA false BRANDSAFWAY INDUSTRIES CONTRACTOR N/A false false NELSON INSULATION COMPANY CONTRACTOR N/A false false GEYER FIRE PROTECTION LLC CONTRACTOR N/A false false PRIME INSULATION LLC CONTRACTOR N/A false false CARDINAL INDUSTRIAL INSULATION CONTRACTOR N/A false CHAMPAIGN A & K INSULATION CONTRACTOR N/A false DAVIS HOUK MECHANICAL INC CONTRACTOR N/A false FARGO INSULATION CO CONTRACTOR N/A false GRIBBINS INSULATION CONTRACTOR N/A false HAMILTON INSULTATION INC CONRACTOR N/A false I-STAR ENERGY SOLUTIONS CONTRACTOR N/A false PERFORMANCE CONTRACT INC CONTRACTOR N/A false TRIANGLE ENT INC CONTRACTOR N/A false SPRINKMANN INSULATION INC CONTRACTOR N/A false false false false false false false false false false false false false false false false false false false false