2026-05-22T13:01:47-07:00 2025-09-30 464370753 Baldwin Moffitt Behm LLP 3200 N Hayden Rd Ste 323 Scottsdale AZ 85251 990 2024-10-01 866025729 Board of Trustees Arizona Sheet Metal Trade Trust Fund BOAR 6022493582 PO Box 43110 Phoenix AZ 85080 James Dinan Chairman 2026-05-22 true true Robert H Baldwin P00815972 4807369200 2024 2025-03-06 01:10:19Z Board of Trustees 39476303 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 18542535 18885658 1072720 1658501 0 19615255 20544159 0 13556139 12462297 30121 29272 0 0 1048162 1280123 14634422 13771692 4980833 6772467 34203066 42120285 7443708 6976246 26759358 35144039 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 Jeff Holly Chairman 1.00 1.00 X 0 0 0 Michael Daugherty 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 Mike Sapien Trustee 1.00 0.00 X 0 0 0 Michelle Dinan-Cardone 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 389162 Green light cost management llc 17015 N Scottsdale Rd Ste 350 Scottsdale AZ 85251 Medical management 170371 Blue CrossBlue Shield of AZ 8220 N 23rd Ave Bldg 2 Phoneix AZ 85021 Claims pricing 302225 3 0 Employers' Contributions 525100 18723768 18723768 Participant Contributions 525100 161890 161890 18885658 1347658 1347658 0 0 0 19242987 18932144 310843 310843 310843 0 0 0 0 20544159 18885658 1658501 0 0 0 12462297 0 0 0 0 0 29272 389162 37875 24087 0 0 106277 68100 0 3312 0 0 0 0 0 0 0 0 0 10122 HOSPITAL ADMISSION PROGRAM 302225 MEDICAL MANAGEMENT 170371 Printing and Publications 72581 ADMIN FEES - PRESCRIPTION 52858 43153 13771692 0 0 0 3237469 1433698 230239 216228 0 2238278 2192955 0 0 0 0 3099 15137 0 28473850 38242136 0 0 0 20131 20131 34203066 42120285 70223 72317 7373485 6903929 7443708 6976246 X 26759358 35144039 26759358 35144039 34203066 42120285 6772467 1612214 X false true X true false ACCUMULATED ELIGIBILITY CREDITS 2948000 Claims Incurred but not reported 3948929 EMPLOYER BONDS 7000 6903929 X 22050096 1612214 1612214 20437882 106277 106277 20544159 14074971 14074971 106277 -409556 -303279 13771692 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 2022-2024 and 2021-2024 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. 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