2026-07-24T16:17:24-05:00 2025-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2025-01-01 221538529 SHEET METAL WORKERS LOCAL 27 HEALTH AND WELFARE FUND SHEE 7329191988 PO BOX 847 FARMINGDALE NJ 077270847 NICHOLAS STUDENKO FUND ADMINISTRATOR 7329191988 2026-07-24 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2025 2025-03-06 01:10:19Z NICHOLAS STUDENKO PO BOX 847 FARMINGDALE NJ 077270847 14365268 0 X HTTP://WWW.SMWLU27.ORG/FUNDS.HTML X 1956 NJ TO PROVIDE HEALTH AND WELFARE BENEFITS FOR ITS PARTICIPANTS. 6 3 1 0 0 0 0 0 11181685 11248922 -180053 689432 91195 115640 11092827 12053994 0 0 10115470 13072422 363797 322757 0 0 0 282244 282060 10761511 13677239 331316 -1623245 14124403 12688339 1441288 1219267 12683115 11469072 TO PROVIDE HEALTH AND WELFARE BENEFITS FOR ITS PARTICIPANTS. 0 0 THE PURPOSE OF THE FUND IS TO PROVIDE HEALTH AND WELFARE BENEFITS SUCH AS MEDICAL CARE, PRESCRIPTION BENEFITS, DENTAL, VISION CARE, LIFE INSURANCE AND DEATH BENEFITS FOR ITS PARTICIPANTS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 X TRUSTEES 7329191988 322 SQUANKUM YELLOWBROOK RD FARMINGDALE NJ 077270847 CHRISTOPHER W GEORGE UNION TRUSTEE 1.00 40.00 X 0 211005 111190 MATTHEW JOHNSON UNION TRUSTEE 1.00 40.00 X 0 181763 120317 LAWRENCE PULLEN III UNION TRUSTEE 1.00 40.00 X 0 98431 27591 RICHARD BONNER EMPOYER TRUSTEE 1.00 0.00 X 0 0 0 STEPHEN CLICKNER EMPOYER TRUSTEE 1.00 0.00 X 0 0 0 VINCE SPIEZIO EMPOYER TRUSTEE 1.00 0.00 X 0 0 0 THOMAS DEBARTOLO FORMER UNION TRUSTEE 1.00 40.00 X 0 102630 69995 MICHAEL KOLBASOWSKI FORMER UNION TRUSTEE 1.00 40.00 X 0 114950 88301 DAWN PASCALE FORMER EMPLOYER TRUSTEE 1.00 0.00 X 0 0 0 GERARD LYLE FORMER EMPLOYER TRUSTEE 1.00 0.00 X 0 0 0 NICHOLAS STUDENKO FUND ADMINISTRATOR 1.00 40.00 X 0 84742 54178 0 793521 471572 0 0 1 0 0 EMPLOYERS' CONTRIBUTIONS 525100 10973484 10973484 EMPLOYEES - COBRA 525100 275438 275438 11248922 433895 433895 2566811 2311274 255537 255537 255537 ALLOCATION TO OTHER FUNDS 900099 77091 77091 LATE FEES & SETTLEMENT RECOVERY 900099 22586 22586 MISCELLANEOUS INCOME 900099 15963 15963 115640 12053994 11364562 0 689432 13072422 160523 145746 16488 29773 49950 24545 29835 48675 53045 13321 585 17914 BANK FEES 8519 PCORI FEE 3678 TELEPHONE EXPENSE 2220 13677239 1205573 861098 703742 136838 911986 770235 2427 1839 228126 225926 2785 2200 10812327 10583910 485563 332219 14124403 12688339 24547 26383 1416741 1192884 1441288 1219267 X 0 0 0 0 12683115 11469072 12683115 11469072 14124403 12688339 -1623245 409202 0 X X 0 1 X 1 0 228126 225926 2200 2200 BENEFIT OBLIGATIONS PAYABLE 1184250 LEASE LIABILITIES 8634 1192884 X 12361560 409202 409202 11952358 24545 77091 101636 12053994 13692331 -77091 -77091 13769422 24545 -116728 -92183 13677239 PART X, LINE 2: THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON JUNE 1, 1956, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATES THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. 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 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 XI, LINE 4B - OTHER ADJUSTMENTS: ALLOCATION OF EXPENSES TO OTHER FUNDS 77,091. PART XII, LINE 2D - OTHER ADJUSTMENTS: ALLOCATION OF EXPENSES TO OTHER FUNDS -77,091. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS -116,728. X 0 0 0 CHRISTOPHER W GEORGE UNION TRUSTEE 0 211005 0 0 0 0 0 66616 0 44574 0 322195 0 0 MATTHEW JOHNSON UNION TRUSTEE 0 181763 0 0 0 0 0 84801 0 35516 0 302080 0 0 MICHAEL KOLBASOWSKI FORMER UNION TRUSTEE 0 114950 0 0 0 0 0 62417 0 25884 0 203251 0 0 THOMAS DEBARTOLO FORMER UNION TRUSTEE 0 102630 0 0 0 0 0 52367 0 17628 0 172625 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED, APPROVED AND SIGNED BY A TRUSTEE PRIOR TO FILING, AND WILL BE PRESENTED TO THE ENTIRE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE FOR THE PARTICIPANTS OF THE FUND TO REVIEW AT THE FUND OFFICE. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSEEING THE AUDIT AND FOR THE SELECTION OF THE INDEPENDENT AUDITOR. SHEET METAL WORKERS LOCAL UNION 27 PO BOX 847 FARMINGDALE NJ 077270847 222374533 TO PROMOTE THE INTERESTS OF ITS MEMBERS NJ 501C(5) N/A 0 SHEET METAL WORKERS LOCAL 27 ANNUITY FUND PO BOX 847 FARMINGDALE NJ 077270847 222604860 TO PROVIDE ANNUITY BENEFITS TO PARTICIPANTS NJ 401(A) N/A 0 SHEET METAL WORKERS LOCAL 27 EDUCATION FUND PO BOX 847 FARMINGDALE NJ 077270847 222568877 TO PROVIDE EDUCATION BENEFITS TO PARTICIPANTS NJ 501C(3) N/A 0 SHEET METAL WORKERS LOCAL 27 SUPPLEMENTAL UNEMPLOYMENT FUND PO BOX 847 FARMINGDALE NJ 077270847 223201971 TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR ITS PARTICIPANTS NJ 501C(9) N/A 0 SHEET METAL WORKERS LOCAL 27 PAC FUND PO BOX 847 FARMINGDALE NJ 077270847 TO MAKE CONTRIBUTIONS TO CANDIDATES THAT SUPPORT UNION LABOR NJ 527 N/A 0 SHEET METAL WORKERS LOCAL 27 CLUB FUND PO BOX 847 FARMINGDALE NJ 077270847 222832135 TO PROMOTE HARMONY AND GOODWILL THROUGHOUT THE MEMBERSHIP NJ 501C(7) N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 SHEET METAL WORKERS LOCAL UNION 27 K 53045 LEASE AGREEMENT SHEET METAL WORKERS LOCAL UNION 27 N 6980 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL 27 EDUCATION FUND N 6363 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL 27 SUPPLEMENTAL UNEMPLOYMENT FUND N 5763 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL 27 ANNUITY FUND N 13233 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL 27 EDUCATION FUND P 153619 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL 27 ANNUITY FUND Q 6649 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL 27 EDUCATION FUND Q 29792 TIME STUDY ALLOCATION SHEET METAL WORKERS LOCAL 27 SUPPLEMENTAL UNEMPLOYMENT FUND Q 8311 TIME STUDY ALLOCATION