2024-11-15T13:14:54-06:00 2023-12-31 430765316 RUBINBROWN LLP 10801 W CHARLESTON BLVD STE 300 LAS VEGAS NV 89135 990 2023-01-01 522445383 SHEET METAL WORKERS LOCAL UNION 88 RETIREE HEALTH REIMBURSEMENT PLAN SHEE 7027348601 2250 S RANCHO DRIVE 295 LAS VEGAS NV 89102 MANDI WILKINS TRUSTEE 7027348601 2024-11-15 1 0 GLENN GOODNOUGH CPA P00166676 7024152112 2023 2024-10-15 13:58:12Z MANDI WILKINS 2250 S RANCHO DRIVE 295 LAS VEGAS NV 89102 4152808 0 X N/A X 2004 NV TO RECEIVE EMPLOYER CONTRIBUTIONS IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS IN ORDER TO PROVIDE REIMBURSEMENT OF HEALTH CARE COSTS TO MEMBERS OF THE SHEET METAL WORKERS LOCAL UNION 88. 5 5 0 0 0 0 0 0 1722214 2315981 66630 136769 7325000 2218 9113844 2454968 0 0 899469 1023362 0 0 0 0 0 184592 3515112 1084061 4538474 8029783 -2083506 4468440 5929827 32588150 35891599 -28119710 -29961772 TO RECEIVE EMPLOYER CONTRIBUTIONS IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS IN ORDER TO PROVIDE REIMBURSEMENT OF HEALTH CARE COSTS TO MEMBERS OF THE SHEET METAL WORKERS LOCAL UNION 88. 0 0 TO RECEIVE EMPLOYER CONTRIBUTIONS IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS IN ORDER TO PROVIDE REIMBURSEMENT OF HEALTH CARE COSTS TO MEMBERS OF THE SHEET METAL WORKERS LOCAL UNION 88. 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 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X ZENITH AMERICAN SOLUTIONS 7027348601 2250 S RANCHO SUITE 295 LAS VEGAS NV 89102 MANDI WILKINS MANAGEMENT TRUSTEE - CO-CH 1.00 2.00 X 0 0 0 GEREMIAH ROBNETT LABOR TRUSTEE - CO-CHAIR 1.00 42.00 X 0 146536 80634 SCOTT MCCLURE MANAGEMENT TRUSTEE 1.00 41.00 X 0 0 0 BILL BENES LABOR TRUSTEE 1.00 42.00 X 0 135346 78732 CARLOS GONZALEZ MANAGEMENT TRUSTEE - ALTER 1.00 41.00 X 0 0 0 0 281882 159366 0 0 1 0 0 EMPLOYER CONTRIBUTIONS 900099 2315981 2315981 2315981 131917 131917 1702692 1697840 4852 4852 4852 DECREASE IN BENEFIT CLAIMS PAYABL 900099 2218 2218 2218 2454968 2318199 0 136769 1023362 75681 36568 47270 8200 4250 3261 6854 4028 INCREASE IN ACCUMULATED 3328000 BANK CHARGES 1000 4538474 1892535 789583 35853 701507 169892 195792 773 6878 10642 2363282 4231530 4468440 5929827 17666 37215 32570484 35854384 32588150 35891599 X 0 0 0 0 -28119710 -29961772 -28119710 -29961772 4468440 5929827 -2083506 241444 0 X X 0 1 X 1 0 0 POST-RETIREMENT BENEFIT OBLIGATION (PRBO) - CURRENT RETIREES 19531000 PRBO - OTHER PARTICIPANTS NOT YET FULLY ELIGIBLE FOR BENEFITS 9597000 PRBO - OTHER PARTICIPANTS FULLY ELIGIBLE FOR BENEFITS 6143000 BENEFIT CLAIMS PAYABLE 467129 DUE TO OTHER TRUSTS (UNALLOCATED CONTRIBUTIONS) 99886 DUE TO AFFILIATED TRUSTS 16369 35854384 X 2696412 241444 241444 2454968 0 2454968 4538474 0 4538474 0 4538474 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN 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 TAX AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 GEREMIAH ROBNETT LABOR TRUSTEE - CO-CHAIR 0 146536 0 0 0 0 0 58326 0 22308 0 227170 0 0 BILL BENES LABOR TRUSTEE 0 135346 0 0 0 0 0 56424 0 22308 0 214078 0 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR EMPLOYER CONTRIBUTION UNPAID AT YEAR END X 233 233 0 0 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR EMPLOYER CONTRIBUTION UNPAID AT YEAR END X 24 24 0 0 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR EMPLOYER CONTRIBUTION UNPAID AT YEAR END X 3 3 0 0 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR EMPLOYER CONTRIBUTION UNPAID AT YEAR END X 251 251 0 0 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR EMPLOYER CONTRIBUTION UNPAID AT YEAR END X 262 262 0 0 0 773 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES RECEIVES A DARAFT COPY OF THE FORM 990 FOR REVIEW BEFORE THE FINAL FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTERTEST POLICY IS MONITORED REGULARLY DURING THE BOARD OF TRUSTEE MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ADMINISTRATOR, ZENITH AMERICAN SOLUTIONS, HAS COPIES AVAILALBE UPON REQUEST FOR THE PLAN'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE AUDIT OF THE FUND'S FINANCIAL STATEMENTS AND FOR THE SELECTION OF AN INDEPENDENT AUDITOR. THE BOARD OF TRUSTEES REVIEW THE AUDITED FINANCIAL STATEMENTS DURING REGULAR MEETINGS AS THEY BECOME AVAILABLE. THERE HAVE BEEN NO CHNAGES TO THIS POLICY SINCE LAST YEAR. SHEET METAL WORKERS LOCAL 88-401K 2250 S RANCHO DRIVE SUITE 295 LAS VEGAS NV 89102 880288318 LOCAL 88-401(K) PLAN NV 501(A) N/A 0 SHEET METAL WORKERS INTL ASSOC LOCAL 88 2560 MARCO STREET LAS VEGAS NV 89115 880029258 LOCAL 88 UNION NV 501(C) 5 N/A 0 SHEET METAL LOCAL #88 JATC 2560 MARCO STREET LAS VEGAS NV 89115 880243760 EDUCATION AND TRAINING OF SHEET METAL NV 501(C) 3 170 (B) (1) (A) (II) N/A 0 ACCO ENGINEERED SYSTEMS AMENTUM SERVICES INC AMERICAN AIR BALANCE ARES MECHANICAL BB MECHANICAL BOMBARD MECHANICAL LLC CANYON ELECTRIC COMPANYINC CENTRAL VALLEY SYSTEMS LLC C-LOS INDUSTRIES LLC COMMERCIAL ROOFERS INC CROWN CORR INC DESERT MECHANICAL INC DURAY NEVADA INC E3 BALANCE NEVADA LLC FALCON ROOFING CO FOUR SQUARE ROOFS & WALLS FUSE STAINLESS LLC HAMMOND SHEET METAL HANSEN MECH CONTRACTORS HARRIS HENRI SPECIALTIES CO INC IDEAL MECHANICAL KAMRAN METALWORKSINC MBO INC MC CLURE STAINLESS LLC MESA MECHANICAL MISSION SUPPORT & TEST SERVICES MMC CONTRACTORS WEST INC P1 CONSTRUCTION LLC PENN AIR CONTROL PIPEWERX MECHANICAL LLC PRECISION AIR BALANCE CO RED ROCK TAB LLC ROYAL METAL WORKS INC RS ANALYSIS INC RYAN MECHANICAL INC S3H INC SHEET METAL WORKERS LOCAL UNION #88 SMS MECHANICAL SMW LOCAL 88-JATC SOUTHLAND INDUSTRIES SUPERIOR DUCT FABRICATION TABITT LLC THE ORIGINAL ROOFING CO 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 SHEET METAL WORKERS LOCAL 88-401K R 4603410 SEE PART VII FOR METHOD. SHEET METAL WORKERS INTL ASSOC LOCAL 88 R 1930508 SEE PART VII FOR METHOD. SHEET METAL LOCAL #88 JATC R 2880765 SEE PART VII FOR METHOD. FORM 990, SCHEDULE R, PART V, LINE 2(1)(D)-2(3)(D) PURSUANT TO THE TERMS OF COLLECTIVE BARGAINING AGREEMENTS, EMPLOYERS REMIT CONTRIBUTIONS DUE TO THE FUND AND RELATED ORGANIZATIONS TO THE FUND. THESE CONTRIBUTIONS ARE THEN ALLOCATED AND TRANSFERRED TO THE APPROPRIATE ORGANIZATION. THE AMOUNT INVOLVED REPRESENTS THE TOTAL OF THE RELATED ORGANIZATIONS' EMPLOYER CONTRIBUTIONS FOR THE YEAR.