Nonprofit · EIN 45-4844178
SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST
Tax-exempt · SAN DIEGO, CA 92108
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $18,766,404 | $17,701,491 | $1,064,913 | $25,130,428 | $1,843,836 | $23,286,592 |
| December 31, 2024 | 990 | $23,149,933 | $19,230,480 | $3,919,453 | $24,221,401 | $2,393,224 | $21,828,177 |
| December 31, 2023 | 990 | $19,200,783 | $15,449,017 | $3,751,766 | $19,906,681 | $2,306,100 | $17,600,581 |
| December 31, 2021 | 990 | $14,637,810 | $12,433,209 | $2,204,601 | $13,272,401 | $1,794,684 | $11,477,717 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $17,994,653
- Investment income
- $771,751
- Net gain from sales of assets
- $31,293
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $16,793,741
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $35,842
- Accounting fees
- $19,875
Balance sheet and other
- Total assets, start of year
- $24,221,401
- Total assets, end of year
- $25,130,428
- Total liabilities, end of year
- $1,843,836
- Net assets, end of year
- $23,286,592
- Publicly traded securities
- $5,475,052
- Gross receipts
- $19,576,492
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2011
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE GAUTHIER | CHAIR, TRUSTEE Trustee or director | 3 | $0 |
| JOHN FUSCA | TRUSTEE Trustee or director | 3 | $0 |
| TAVIA BRUNNER | TRUSTEE Trustee or director | 3 | $0 |
| AUBRY TAFT | TRUSTEE Trustee or director | 3 | $0 |
| DOMINGO LUYO | TRUSTEE Trustee or director | 3 | $0 |
| DEAN LEE | TRUSTEE Trustee or director | 3 | $0 |
| ANDREW MORENO | TRUSTEE Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE GAUTHIER | CHAIR, TRUSTEE Trustee or director | 3 | $0 |
| JOHN FUSCA | TRUSTEE Trustee or director | 3 | $0 |
| TAVIA BRUNNER | TRUSTEE Trustee or director | 3 | $0 |
| AUBRY TAFT | TRUSTEE Trustee or director | 3 | $0 |
| DOMINGO LUYO | TRUSTEE Trustee or director | 3 | $0 |
| DEAN LEE | TRUSTEE Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE GAUTHIER | CHAIR, TRUSTEE Trustee or director | 3 | $0 |
| JOHN FUSCA | TRUSTEE Trustee or director | 3 | $0 |
| TAVIA BRUNNER | TRUSTEE Trustee or director | 3 | $0 |
| AUBRY TAFT | TRUSTEE Trustee or director | 3 | $0 |
| DOMINGO LUYO | TRUSTEE Trustee or director | 3 | $0 |
990 for the year ended December 31, 2021: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE GAUTHIER | CO-CHAIR, TRUSTEE Trustee or director | 3 | $0 |
| JOHN FUSCA | TRUSTEE Trustee or director | 3 | $0 |
| LINDA JENNINGS | CO-CHAIR, TRUSTEE Trustee or director | 3 | $0 |
| ANDREW MORENO | TRUSTEE Trustee or director | 3 | $0 |
| DOMINGO LUYO | TRUSTEE Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 1843 HOTEL CIR S STE 300, SAN DIEGO, CA 92108-3322
- In care of
- % RISK PROGRAM ADMIN LLC
- Principal officer (990 for 2025)
- Tavia Brunner Trustee, 1843 Hotel Circle S Ste 300, San Diego, CA 92108
- Signed the 990
- DAVE GAUTHIER, Business Manager/FST
- Phone
- (619) 278-0021
- Website
- smwlocal206.org
- Return prepared by
- MILLER KAPLAN ARASE LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 45-4844178 or by the name SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
SEE SCHEDULE O
Program accomplishments
- TO PROVIDE HEALTH BENEFITS, TERM LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT COVERAGE BENEFITS FOR ELIGIBLE ACTIVE PARTICIPANTS AND THEIR COVERED DEPENDENTS (899 PARTICIPANTS AT 12/31/2025).
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-4844178
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $25,130,428
- Income (IRS master file)
- $19,576,492
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $18,766,404 | $17,701,491 | $25,130,428 | XML |
| 990 | December 2024 | $23,149,933 | $19,230,480 | $24,221,401 | XML |
| 990 | December 2023 | $19,200,783 | $15,449,017 | $19,906,681 | XML |
| 990 | December 2022 | $16,076,079 | $13,383,429 | $15,450,102 | IRS |
| 990 | December 2021 | $14,637,810 | $12,433,209 | $13,272,401 | XML |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-4844178).
Questions about SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST
- What is the EIN of SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST?
- The employer identification number (EIN) of SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST is 45-4844178.
- Is SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2014.
- Are donations to SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST?
- The 990 for the year ended December 31, 2025 names Tavia Brunner Trustee.
- Who are the officers and directors of SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $18,766,404, expenses of $17,701,491 and total assets of $25,130,428 at year end.
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