2026-04-20T18:53:21-05:00 2025-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-07-01 953136353 The 170 Group Insurance Benefits Trust 170G 5624635000 1200 Wilshire Blvd 5th Fl Los Angeles CA 900171906 Roberto Torres-Muniz Co-Chair 5624635000 2026-04-20 1 1 Kim Hunwardsen CPA P00484560 6122536500 2026-04-07 2024 2025-03-06 01:10:19Z Roberto Torres-Muniz 1200 Wilshire Blvd 5th Fl Los Angeles CA 900171906 12878804 0 X N/A X 1977 CA To provide benefits to participants covered under the collective bargaining agreement. 5 0 0 0 117230 0 0 0 9692440 9702523 76695 117230 8863 0 9777998 9819753 0 0 8532873 9113498 0 0 0 0 0 326464 305783 8859337 9419281 918661 400472 4855948 5405117 1946041 2047369 2909907 3357748 X The 170 Group Insurance Benefits Trust's purpose is to provide health care benefits to eligible participants covered by the Collective Bargaining Agreements between the International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART), AFL CIO and various employer associations and individual employers signatory to the agreements. 0 0 The organization provided health and welfare benefits to approximately 601 members covered by the Collective Bargaining Agreement between the Union and Employers. 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 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 0 1 1 0 0 0 0 0 0 0 X 5 0 0 1 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X Benefit Programs Administration 5624635000 1200 Wilshire Blvd 5th Floor Los Angeles CA 90017 X Roberto Torres-Muniz Co-Chair 2.00 40.00 X X 0 62568 38448 Mark M Cassidy Co-Chair 2.00 40.00 X X 0 0 0 Jose Jimenez Trustee 1.00 35.00 X 0 35293 27853 Mario Vega Trustee 1.00 50.00 X 0 99443 45025 Marvin Melendez Trustee 1.00 40.00 X 0 0 0 0 197304 111326 0 0 0 0 Benefit Programs Administration 1200 Wilshire Blvd 5th Floor Los Angeles CA 90017 Administrator 150200 1 Employer Contributions 525120 9679851 9679851 22672 22672 9702523 117028 117028 3059253 3059051 202 202 202 9819753 9702523 117230 0 9113498 137130 37809 34265 9711 47861 24709 4672 9626 9419281 1632468 2083725 53378 63044 868504 787306 10422 28433 2264199 2415684 26977 26925 4855948 5405117 32315 30451 1913726 2016918 1946041 2047369 X 0 0 0 0 2909907 3357748 2909907 3357748 4855948 5405117 400472 47369 0 X 0 1 X 1 0 0 Accumulated Eligibility Credits 1260000 Group Insurance Premiums Payable 756918 2016918 X 9857411 47369 47369 9810042 9711 9711 9819753 9306378 0 9306378 9711 103192 112903 9419281 Part X, Line 2: Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the plan has taken an uncertain 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. Part XII, Line 4b - Other Adjustments: Change in Benefit Obligations 103,192. Form 990, Part VI, Section A, line 1a The Board of Trustees consists of employees of contributing Employers and the Union who are compensated by these entities for services they provide as employees of their respective employer. As these entities are considered related entities, these members are not considered independent Trustees. The collective voting rights of the Union Trustees will always be equal to that of the Employer Trustees, even if the number of appointed Trustees differ between the two appointing entities. Form 990, Part VI, Section A, line 3 The organization has delegated control over management duties customarily performed by or under the direct supervision of officers, directors, or trustees, or key employees to a contract administrator, Benefit Programs Administration. Form 990, Part VI, Section A, line 7a The governing body is appointed by the International Association of Sheet Metal, Air, Rail, and Transportation Workers Local Union No. 170, AFL-CIO (the Union) and/or any Employer or any successor of interest of an Employer who has signed or is bound by the Collective Bargaining Agreement (the Employer). The number of representatives appointed to the Board may fluctuate as needed by the Trust, provided the Union and Employer have power, equal to one-half representation on the Board of Trustees. Form 990, Part VI, Section A, line 7b The Union and the Employer have the power to remove or replace their respectively appointed Trustees. Form 990, Part VI, Section A, line 8b There are no sub-committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The organization provides a draft copy of the 990 to the Board. The Form 990 is reviewed by the two Co-Chairs. Form 990, Part VI, Section B, line 12c The organization has adopted a conflict of interest policy that covers the Board of Trustees. The Officers and Trustees must fully disclose any potential conflicting interest to the Board. When a conflict arises, the conflicted person must recuse themselves from the meeting and vote on the matter while the remaining Board discusses and determines if the transaction is in the best interest of the organization. Form 990, Part VI, Section C, line 19 The organization makes certain governing documents, the conflict of interest policy, and financial statements available to entitled participants and entities. The organization does not make these documents available to the broad public. Form 990, Part VII: Trustees of the Trust are employees of contributing employers that are considered related organizations under the definitions in Schedule R. The related organizations are for-profit organizations, are not owned or controlled, directly or indirectly, by the organization or one or more related tax-exempt organizations, and do not provide management services for a fee to the organization. As such, compensation paid by related organizations is not shown under the volunteer exception. Sheet Metal Workers' International Association Local No 170 9101 E Whittier Blvd 170 Pico Rivera CA 90660 951811177 Union CA 501(c)(5) N/A 0 Sheet Metal Workers Local 170 Labor Management Coorporation Committee 9101 E Whittier Blvd 170 Pico Rivera CA 90660 954639569 Management CA 501(c)(5) N/A 0 M W Sausse & Co Inc Anemostat Products Division PCI Industries LLC Lane-Aire Manufacturing Corp Simpson-Strong Tie Co Inc Mc Dowell Craig Office System Pacific Corrugated Pipe Co Krieger Steel Products Metcoe Specialty Co Inc Hussmann Corp Sapa Extruder Inc Pacific Award Metals Inc P&P MFG Co Inc Bu Single P&P MFG Co Inc Bu EeSp P&P MFG Co Inc Bu EmpCh P&P MFG Co Inc Bu Family HFC EnterprisesSingle HFC EnterprisesEeSp HFC EnterprisesEeCh HFC EnterprisesFam PCI Industries LLC -NbuSingle PCI Industries LLC -NbuEmpSp PCI Industries LLC -NbuEmpCh PCI Industries LLC -NbuFamily Cobra 18 Mos Kaiser Cobra 36 Mos Kaiser Cobra 29 Mos Kaiser Disability Extension Cobra 18 Mos Kaiser Subsidy Cobra 18 Mos Kaiser Default P&P MFG Co Inc Nbu Single P&P MFG Co Inc Nbu EeSp P&P MFG Co Inc Nbu EeCh P&P MFG Co Inc Nbu Family Krieger Steel Prod Nbu Comp Krieger Steel Products NbuS Krieger Steel Prod NbuEeSp Krieger Steel Prod Nbu EeCh Krieger Steel Prod Nbu Family 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 Part IV Identification of Related Tax Organizations In a multiemployer plan, a contributing employer is considered a related organization because they are obligated to contribute to the plan pursuant to the terms in the collective bargaining or participation agreement. The administrative office only maintains the data necessary to fulfill the obligation to contribute, it does not maintain specific business data regarding the employers, such as entity type or tax information. Therefore, names of all contributing employers are included in Part IV regardless of entity type.