2025-06-12T12:54:55-07:00 2024-09-30 464370753 Baldwin Moffitt Behm LLP 8399 E Indian School Rd 201 Scottsdale AZ 85251 990 2023-10-01 866025729 Board of Trustees Arizona Sheet Metal Trade Trust Fund BOAR 6022493582 PO Box 43110 Phoenix AZ 85080 James Dinan Chairman 2025-06-12 true true Robert H Baldwin P00815972 4807369200 2023 2025-03-06 01:10:19Z Board of Trustees 31553633 false X N/A X 1959 AZ To provide accident, health, medical, surgical, disability, vision, dental, and death benefits to qualified participants and their dependents. 7 7 0 0 0 14382100 18542535 776236 1072720 0 15158336 19615255 0 8895958 13556139 22599 30121 0 0 885497 1048162 9804054 14634422 5354282 4980833 23934977 34203066 5108038 7443708 18826939 26759358 To provide accident, health, medical, surgical, disability, vision, dental, and death benefits to qualified participants and their dependents. false false To provide health and welfare benefits for eligible participants and their dependents. false false false false false false false false false false false false false true 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 0 0 false 0 false false false false false false false false X 7 7 false false false false true true false true true false false true true true true true true false false false X Southwest Service Administrati 6022493582 PO Box 43110 Phoenix AZ 85080 X Nicholas Ganem Trustee 1.00 1.00 X 0 0 0 James Dinan Co-Chairman 1.00 1.00 X 0 0 0 Tom McDermott Co-Chairman 1.00 1.00 X 0 0 0 Jeff Holly Chairman 1.00 1.00 X 0 0 0 Michael Daugherty Trustee 1.00 1.00 X 0 0 0 Pat Montroy Trustee 1.00 1.00 X 0 0 0 Luke Kasper Trustee 1.00 1.00 X 0 0 0 Albert Blanco Jr Trustee 1.00 0.00 X 0 0 0 0 false false false Southwest Service Administrators 2550 W UNION HILLS DRIVE PHOENIX AZ 85027 Administrator TPA 360677 1 0 Employers' Contributions 525100 18396699 18396699 Participant Contributions 525100 145836 145836 18542535 987993 987993 0 0 0 12023105 11938378 84727 84727 84727 0 0 0 0 19615255 18542535 1072720 0 0 0 13556139 0 0 0 0 0 30121 323608 37319 25819 0 0 78063 63554 0 3313 0 0 0 0 0 0 0 0 0 9206 HOSPITAL ADMISSION PROGRAM 263112 MEDICAL MANAGEMENT 124747 ADMIN FEES - PRESCRIPTION 44435 Printing and Publications 32919 42067 14634422 0 0 0 1555447 3237469 121841 230239 0 1652303 2238278 0 0 0 0 14783 3099 0 20570472 28473850 0 0 0 20131 20131 23934977 34203066 37351 70223 5070687 7373485 5108038 7443708 X 18826939 26759358 18826939 26759358 23934977 34203066 4980833 2951586 X false true X true false ACCUMULATED ELIGIBILITY CREDITS 3467000 Claims Incurred but not reported 3839485 EMPLOYER BONDS 67000 7373485 X 22488778 2951586 2951586 19537192 78063 78063 19615255 12271561 12271561 78063 2284798 2362861 14634422 Part X : FIN48 Footnote A determination Letter from the internal Revenue Service dated May 11, 1961, exempts the fund from federal income taxes under the provisions of section 501(c)(9) of the Internal revenue Code. The fund is also exempt from state Income taxes.The fund has been amended since receiving its original determination letter form the internal revenue service. However, the fund administrator and the fund's legal 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 is qualified and the related trust was exempt from income taxes as of the financial statement date.Tax Years 2021-2023 and 2020-2023 remain subject to examination for Federal Income taxes and State Income Taxes Respectively. the fund uses a loss contingency approach for evaluating uncertain tax positions. The fund continually evaluates expiring statutes of limitations, audits, changes in tax laws and new authoritative rulings. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S CHANGE IN IBNR $1427798 CHANGE IN ACCUMULATED ELIGIBILITY CREDIT $857000 Form 990, Part VI, Section A, Line 6 The members of the organization are the members of the local union 359 and the members are allowed to elect the leadership of the local union who in turn appoint half of the members of the governing board. additionally, the contractors' association's members elect the members of the association's board who appoint the other half the members of the board of trustees. Form 990, Part VI, Section B, Line 11b A member of the board of trustees reviews and signs the 990 before it is filed. It is then presented to the board at the next board of trustees meeting. Form 990, Part VI, Section B, Line 12c The Trustees review this at their board meetings and require annual written representations from all trustees, key service providers and others as deemed necessary of any potential conflicts of interest. Should any be noted the trustees discuss them as required with the appropriate entities and parties. Form 990, Part VI, Section C, Line 19 Documents are made available upon written request to the administrative office or the board of trustees. Arizona Sheet Metal Pension Trust Plan PO BOX 43170 Phoenix AZ 850803170 866069718 Pension AZ 9 na false See Attached Listing Various Various AZ 85027 Construction AZ N/A Various false false false false false false false false false false false false false false false false false false false false