2025-09-30T11:06:18+00:00 2024-12-31 440160260 Forvis Mazars LLP 1201 Walnut Street Suite 1700 Kansas City MO 641062246 990 2024-01-01 481166893 STEEL & PIPE SUPPLY CO INC VEBA TRUST STEE 7855875143 555 POYNTZ AVE MANHATTAN KS 66502 DIRK DAVELINE TRUSTEE 7855875143 2025-09-30 true true Matthew C Hall P01573021 8162216300 2025-09-30 2024 2025-03-06 01:10:19Z DIRK DAVELINE 555 POYNTZ AVE MANHATTAN KS 66502 8526679 false X N/A X 1995 KS PROVIDE HEALTH BENEFITS (MEDICAL, DENTAL AND PRESCRIPTION) TO MEMBERS AND RETIREES OF STEEL AND PIPE SUPPLY CO, INC (INCLUDING SUBSIDIARIES). 3 0 0 0 0 0 0 9485367 8507180 12446 19499 0 0 9497813 8526679 0 0 6835706 6190068 0 0 0 0 0 2049809 2313178 8885515 8503246 612298 23433 2111223 2134656 403000 602000 1708223 1532656 PROVIDE HEALTH BENEFITS (MEDICAL, DENTAL AND PRESCRIPTION) TO MEMBERS AND RETIREES OF STEEL AND PIPE SUPPLY CO, INC (INCLUDING SUBSIDIARIES STEEL MANAGEMENT GROUP, INC, STORAGE PROCESSORS INC, SPS METALLURGICAL LAB LLC AND STEEL VENTURES, LLC, TUBULAR USA, ROYAL METAL INDUSTRIES LLC, ENERGY STEEL PRODUCTS AND US WHOLESALE, LLC). false false PROVIDE HEALTH BENEFITS TO MEMBERS AND RETIREES. 0 false false false false false false false false false false false false false false true false true 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 false false false true true false false false true 0 0 0 false false false false false false false false X 3 0 true false false false false true false true true false false false true true true true true true false false false false X DIRK DAVELINE 7855875143 555 POYNTZ AVE MANHATTAN KS 66502 X DENNIS MULLIN TRUSTEE 1.0 40.0 X 0 0 0 DIRK DAVELINE TRUSTEE 1.0 40.0 X 0 0 0 MATT CROCKER TRUSTEE 1.0 40.0 X 0 0 0 0 0 0 0 false false false 0 0 VEBA CONTRIBUTIONS 525100 8507180 8507180 0 0 0 0 8507180 19499 19499 0 0 0 0 0 0 0 0 0 0 8526679 8507180 0 19499 0 0 0 6190068 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1855682 ADMINISTRATIVE EXPENSES 457496 0 8503246 75384 75097 2035839 2059559 0 0 0 0 0 0 0 0 0 0 0 0 2111223 2134656 0 0 403000 602000 403000 602000 X 1708223 1532656 1708223 1532656 2111223 2134656 X 23433 -199000 X false true true false Federal Income Taxes CLAIMS INCURRED BUT NOT REPORTED 602000 602000 8526679 0 0 8526679 0 0 8526679 8503246 0 0 8503246 0 0 8503246 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SPS COMPANIES INC VEBA SPONSER 6474368 EMPLOYER CONTRIBUTIONS false Form 990, Part VI, Line 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS PER THE IRS INSTRUCTIONS, CERTAIN BUSINESS RELATIONSHIPS BETWEEN THE ORGANIZATION'S OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES, AS REPORTED IN PART VII, SECTION A, MUST BE DISCLOSED. BECAUSE OF THE INTERRELATED NATURE OF THE FILING ORGANIZATION WITH ITS RELATED ENTITIES (AS DISCLOSED IN SCHEDULE R), ALL OF THE TRUSTEES HAVE OVERLAPPING RESPONSIBILITIES AND THUS HAVE BUSINESS RELATIONSHIPS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body SPS COMPANIES, INC., AS THE SPONSOR, HAS THE ABILITY TO APPOINT THE TRUSTEES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. ONCE COMPLETED, THE TRUSTEES OF THE ORGANIZATION ARE PROVIDED FORM 990 AND ASSOCIATED SCHEDULES FOR THEIR REVIEW. WHEN ALL QUESTIONS AND COMMENTS HAVE BEEN ADDRESSED AND FORM 990 IS APPROVED BY THE TRUSTEES, IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE VOTING MEMBERS ARE EMPLOYED BY THE BENEFICIARY OF THE TRUST AND OVERSEE THE MEDICAL PLAN FOR THE BENEFIT OF THE EMPLOYEES. IF THERE IS ANY INVOLVEMENT THAT CAUSES CONFLICT WITH THE HEALTH PLAN THEN THE VOTING MEMBER IS ASKED TO DISCLOSE. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN CLAIMS INCURRED BUT NOT REPORTED - -199000; KOOIMA COMPANY LLC 555 POYNTZ AVE MANHATTAN KS 66502 843367778 WHOLESALE TRADE KS NA N/A false false STEEL AND PIPE SUPPLY CO INC 555 POYNTZ AVE MANAHTTAN KS 66502 480521830 WHOLESALE TRADE KS NA C Corporation true STEEL MANAGEMENT GROUP INC 555 POYNTZ AVE MANAHTTAN KS 66502 481209885 WHOLESALE TRADE KS NA C Corporation true INDUSTRIAL STEEL MANAGEMENT INC 555 POYNTZ AVE MANAHTTAN KS 66502 920198323 WHOLESALE TRADE KS NA C Corporation true SPS METALLURGICAL LABORATORIES LLC 555 POYNTZ AVE MANAHTTAN KS 66502 272261365 WHOLESALE TRADE KS NA C Corporation true STEEL VENTURES LLC 1000 BURLINGTON ST N KANSAS CITY MO 64116 263714111 WHOLESALE TRADE MO NA C Corporation true STORAGE AND PROCESSORS INC PO BOX 15526 HOUSTON TX 77020 742061618 STEEL STORAGE TX NA C Corporation true STORAGE AND PROCESSORS TRUCKING INC PO BOX 15526 HOUSTON TX 77020 760168191 TRUCKING TX NA C Corporation true TUBULAR USA 555 POYNTZ AVE MANAHTTAN KS 66502 812419821 WHOLESALE TRADE KS NA C Corporation true SPS COMPANIES INC 555 POYNTZ AVE MANAHTTAN KS 66502 813861862 WHOLESALE TRADE KS NA C Corporation false ROYAL METAL INDUSTRIES LLC 555 POYNTZ AVE MANAHTTAN KS 66502 833937610 WHOLESALE TRADE KS NA C Corporation true METAL EDGE TRADING LLC 555 POYNTZ AVE MANAHTTAN KS 66502 832073015 WHOLESALE TRADE KS NA C Corporation true SSS HOLDINGS LLC 555 POYNTZ AVE MANHATTAN KS 66502 862194647 WHOLESALE TRADE KS NA C Corporation true ENERGY STEEL PRODUCTS LLC 555 POYNTZ AVE MANAHTTAN KS 66502 680653405 WHOLESALE TRADE KS NA C Corporation true GREAT PLAINS STEEL INC 555 POYNTZ AVE MANAHTTAN KS 66502 752400949 WHOLESALE TRADE KS NA C Corporation true US WHOLESALE PIPE & TUBE LLC 555 POYNTZ AVE MANAHTTAN KS 66502 852555485 MANUFACTURING KS NA C Corporation true false false false false false false false false false false false false false true false false true false true