2024-11-08T11:07:55-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 827024084 OPTIMUS STEEL LLC BEAUMONT TEXAS RETIREE HEALTH BENEFIT PLAN OPTI 8665588849 60 BLVD OF THE ALLIES 5TH FL PITTSBURGH PA 15222 JEANETTE STUMP TRUSTEE 8665588849 2024-11-05 1 0 JOSEPH M HERISHEN CPA P00361968 2023319880 2024-11-08 X 2023 2024-10-15 13:58:12Z JEANETTE STUMP 60 BOULEVARD OF THE ALLIES 5TH FL PITTSBURGH PA 15222 5170810 0 X N/A X 2018 PA TO PROVIDE RETIREE HEALTH AND WELFARE BENEFITS TO PLAN PARTICIPANTS 4 4 0 0 0 0 0 0 392001 372131 772995 1172000 0 1719 1164996 1545850 0 0 1061491 984820 4000 4000 0 0 0 133634 131439 1199125 1120259 -34129 425591 16473798 18112990 63744 17456 16410054 18095534 NONE 0 0 1120259 PROVIDING RETIREE HEALTH AND OTHER WELFARE BENEFITS TO PLAN PARTICIPANTS. 1120259 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 2 0 1 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 0 0 0 X CENTRAL DATA SERVICES 4122012242 60 BOULEVARD OF THE ALLIES 5TH FL PITTSBURGH PA 15222 JEANETTE STUMP TRUSTEE 1.00 X 4000 0 0 BEN LILIENFELD TRUSTEE 1.00 X 0 0 0 CHRIS HENSON TRUSTEE 1.00 X 0 0 0 ALBERTO BECERRA TRUSTEE 1.00 X 0 0 0 4000 0 0 0 0 0 0 0 EMPLOYEE CONTRIBUTIONS 525100 274558 274558 EMPLOYER CONTRIBUTIONS 525100 97573 97573 372131 462943 462943 4334017 3624960 709057 709057 709057 REFUNDS 525100 1719 1719 1719 1545850 373850 0 1172000 984820 984820 4000 4000 35274 35274 3426 3426 28401 28401 55571 55571 3724 3724 108 108 3997 3997 OTHER ADMIN FEES 938 938 1120259 1120259 0 0 175332 131647 9707 11631 4639 3701 16284120 17966011 16473798 18112990 63744 17456 63744 17456 X 0 0 0 0 16410054 18095534 16410054 18095534 16473798 18112990 425591 1259889 0 X 0 1 X 0 0 0 X 2805739 1259889 1259889 1545850 0 1545850 1120259 0 1120259 0 1120259 PART X, LINE 2: THE VEBA TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED APRIL 20, 2020, STATING THAT THE TRUST IS TAX-EXEMPT UNDER PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE BOARD OF TRUSTEES BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVE THAT THE RELATED TRUST IS TAX-EXEMPT. U.S. GAAP REQUIRES THE PLAN ADMINISTRATOR TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN IS SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS AFTER 2019. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE ORGANIZATION PRIOR TO ITS FILING. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST PROVIDES ITS GOVERNING DOCUMENTS UPON REQUEST. THE TRUST DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION A, LINE 7A: THE TRUSTEES SHALL CONSIST OF AT LEAST TWO (2) EMPLOYER APPOINTED TRUSTEES AND AT LEAST TWO (2) USW APPOINTED TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B: THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: JEANETTE STUMP, A COMMITTEE MEMBER, AND THE VEBA TRUST ATTORNEY REVIEWED THE FORM 990 BEFORE IT WAS FILED. FORM 990, PART VI, SECTION C, LINE 19: THE TRUST PROVIDES ITS GOVERNING DOCUMENTS UPON REQUEST. THE TRUST DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY. OPTIMUS STEEL LLC 100 OLD HIGHWAY 90 WEST VIDOR TX 77662 824229324 CONTRIBUTING EMPLOYER TX N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0