2024-01-23T11:03:24-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2022-07-01 846406275 SC MANUFACTURERS ALLIANCE GROUP INS TR SCMA 8037999695 1340 BULL STREET COLUMBIA SC 29201 SARA HAZZARD PRESIDENT & CEO 8037999695 2024-01-21 1 SARA HAZZARD XXX-XX-XXXX 0 KAREN COLSCH CPA P00106450 7049985200 2024-01-21 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SARA HAZZARD 1340 BULL STREET COLUMBIA SC 29201 4651644 0 X HTTPS://MYSCMA.COM X 2019 SC TO PROVIDE GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS 3 3 0 0 0 0 0 0 2572915 4651644 0 0 0 0 2572915 4651644 0 0 2499495 4525860 0 0 0 0 0 17699 18233 2517194 4544093 55721 107551 80271 216662 3816 32656 76455 184006 X TO PROVIDE GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS TO THE EMPLOYEES OF THE SOUTH CAROLINA MANUFACTURERS ALLIANCE MEMBER EMPLOYERS AS WELL AS DEPENDENTS OF EMPLOYEES BY ISSUANCE OF ONE OR MORE FULLY INSURED INSURANCE POLICIES. 0 0 BEGINNING JULY 1, 2019, THE SOUTH CAROLINA MANUFACTURERS ALLIANCE GROUP INSURANCE TRUST (THE TRUST) BEGAN OFFERING GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS TO THE EMPLOYEES OF THE SOUTH CAROLINA MANUFACTURERS ALLIANCE (SCMA) MEMBER EMPLOYERS BY ISSUANCE OF ONE OR MORE FULLY INSURED INSURANCE POLICIES.THE TRUST PROGRAM IS OVERSEEN BY AN ELECTED BOARD OF TRUSTEES (TRUSTEES). THE TRUSTEES TOGETHER WITH SCMA PERFORM ALL OF THE ACTIVITIES REQUIRED TO ADMINISTER THE TRUST AND MAKE DECISIONS ON THE ON-GOING OPERATIONS OF THE TRUST IN THE BEST INTEREST OF THE PARTICIPANTS. - THE SELECTION OF INSURANCE CARRIERS, BENEFIT PLANS AND BENEFIT LEVELS IN SOME SITUATIONS;- THE SELECTION AND APPOINTMENT OF VENDORS INCLUDING BANKING SERVICES, CONTRACT ADMINISTRATOR, INVESTMENT MANAGER IF NEEDED, AUDITOR, AND ATTORNEY;- THE MARKETING OF THE PROGRAM INCLUDING THE DEVELOPMENT OF COMMUNICATION MATERIALS, AND THE USE OF OUTSIDE AGENTS IF NEEDED; AND- THE GENERAL MANAGEMENT OF TRUST FUNDS AND ASSETS. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 1 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X SARA HAZZARD PRESIDENT & CEO 8037999695 1340 BULL STREET COLUMBIA SC 29201 X SARA HAZZARD TRUSTEE & SCMA CEO 4.00 X 0 0 0 CURTIS HUTTO TRUSTEE 1.00 X 0 0 0 VINCENT LOMBARDY TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 MEMBER CONTRIBUTIONS 525100 4512880 4512880 COMMISSIONS 525100 134576 134576 PARTICIPANT CONTRIBUTI 525100 4188 4188 4651644 4651644 4651644 0 0 4525860 13080 3874 1279 4544093 79276 214273 1538 995 851 80271 216662 3816 360 32296 3816 32656 X 0 0 0 0 76455 184006 76455 184006 80271 216662 107551 0 X 0 1 X 1 0 0 X 4651644 0 4651644 0 4651644 4544093 0 4544093 0 4544093 PART X, LINE 2: THE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE PLAN IS IN THE PROCESS OF COMPLETING THE APPLICATION FOR AN EXEMPTION LETTER FROM THE IRS STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE IRC. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEAR ENDED JUNE 30, 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE TRUST AND THE VEBA TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO OBTAIN TAX-EXEMPT STATUS OF THE TRUST. THE TRUST ADMINISTRATOR BELIEVES THAT THE TRUST IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC, AND THEREFORE, BELIEVES THAT THE TRUST QUALIFIES FOR TAX-EXEMPTION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THEN THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990, THEN PROVIDES A COPY OF THE FORM 990 TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. SOUTH CAROLINA MANUFACTURERS ALLIANCE 1340 BULL STREET COLUMBIA SC 29201 570147475 TRAD ASSOCIATION FOR MANUFACTURING COMPANIES SC 501(C)(6) 0 NANOMELD LLC 453086216 0 SPECTRA CLORANTS INC 570988109 0 SHERIAR PRESS 570529269 0 DEFENSE ENGINEERING SERVICES LLC 462062417 0 NEW WIRE MARINE INC 271500917 0 JM MOLD SOUTH INC 341486643 0 US BRICK HOLDINGS LLC 872198020 0 AME FABRICATION AND DESIGN LLC 820929444 0 LIFE RAFT TREATS 824995256 0 MARABU NORTH AMERICA 260813372 0 VTL PRECISION CHARLESTON INC 392056138 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1