2024-10-04T13:03:14-05:00 2023-12-31 MILLER KAPLAN ARASE LLP 4123 LANKERSHIM BLVD NORTH HOLLYWOOD CA 916022828 990 2023-01-01 454844178 Sheet Metal Workers' Local 206 Health Benefit Trust % RISK PROGRAM ADMIN LLC SHEE 6192780021 1843 Hotel Circle S Ste 300 San Diego CA 92108 DAVE GAUTHIER CHAIR 6194815963 2024-09-27 true true Kelly W Fox P01777052 8187692010 2023 2024-10-15 13:58:12Z Tavia Brunner Trustee 1843 Hotel Circle S Ste 300 San Diego CA 92108 21517937 false X smwlocal206.org X 2011 CA See Schedule O 5 5 0 0 0 0 0 0 15866069 18667683 209950 533100 60 0 16076079 19200783 0 0 12925326 14810074 0 0 0 0 0 458103 638943 13383429 15449017 2692650 3751766 15450102 19906681 1786441 2306100 13663661 17600581 X SEE SCHEDULE O false false TO PROVIDE HEALTH BENEFITS, TERM LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT COVERAGE BENEFITS FOR ELIGIBLE ACTIVE PARTICIPANTS AND THEIR COVERED DEPENDENTS (1,228 PARTICIPANTS AT 12/31/2023). 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 6 0 true 0 false false false false false false false false X 5 5 false false false false false false false true false false true true true true true true false false false CA X RISK PROGRAM ADMIN LLC 6192780021 1843 HOTEL CIR S STE 300 San Diego CA 92108 X X DAVE GAUTHIER CHAIR, TRUSTEE 3.0 0.0 X 0 0 0 JOHN FUSCA TRUSTEE 3.0 0.0 X 0 0 0 TAVIA BRUNNER TRUSTEE 3.0 0.0 X 0 0 0 AUBRY TAFT TRUSTEE 3.0 0.0 X 0 0 0 DOMINGO LUYO TRUSTEE 3.0 0.0 X 0 0 0 0 0 0 0 false false false RISK PROGRAM ADMINISTRATORS LLC 1843 HOTEL CIRCLE S STE 300 SAN DIEGO CA 92108 ADMINISTRATOR 451454 1 0 EMPLOYER CONTRIBUTIONS 525100 16408541 16408541 0 0 HEALTH REIMBURSEMENT ACCOUNT 525100 1333675 1333675 0 0 PARTICIPANT CONTRIBUTIONS 525100 922501 922501 0 0 COBRA ADMIN FEE 525100 2966 2966 0 0 18667683 530655 0 0 530655 0 0 0 0 0 2319599 2317154 2445 2445 0 0 2445 0 0 0 0 0 0 0 0 0 0 19200783 18667683 0 533100 0 0 0 14810074 0 0 0 0 0 0 535657 14945 24038 0 0 19044 15000 0 10157 0 0 0 0 0 10009 0 0 0 5967 DUES AND MEMBERSHIPS 4111 TAXES, FILING FEES AND DUES 15 15449017 161264 35482 11084381 8927105 0 0 1235896 1724456 0 0 0 0 0 0 0 0 5096 3660 0 0 2963465 9215978 0 0 0 0 0 0 0 0 15450102 19906681 16634 63248 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1769807 2242852 1786441 2306100 X 0 0 0 0 13663661 17600581 13663661 17600581 15450102 19906681 3751766 185154 X false true X true false 0 ACCUMULATED ELIGIBILITY CREDIT 1063459 PREMIUMS PAYABLE 1179393 2242852 X 19385937 185154 185154 19200783 19200783 15449017 15449017 15449017 Part X, Line 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. form 990, part I, line 1, description of organization mission: TO PROVIDE HEALTH BENEFITS, TERM LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT COVERAGE BENEFITS FOR ELIGIBLE ACTIVE PARTICIPANTS THROUGH A MULTI-EMPLOYER TRUST FUND. Form 990, part iii, line 1, description of organization mission: TO PROVIDE HEALTH BENEFITS, TERM LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT OVERAGE BENEFITS FOR ELIGIBLE ACTIVE PARTICIPANTS THROUGH A Multi-employer trust fund. In addition, the plan offers medical and prescription drug plan options for eligible retiree participants and spouses, as well as a health reimbursement (hra) to active employees, retired employees, and former employees for whom employer contributions were made to individual accounts after October 1, 2012. The plan is maintained in compliance with the provisions of the employee retirement income security act of 1974, as amended (erisa). FORM 990, PART III, LINE 1: the organization is a voluntary employee benefit plan with 100% of its activity and purpose relating to offering medical, prescription drug, dental, vision, term life and accidental death and dismemberment coverage benefits for eligible active participants. Form 990, part vi, section a, line 8b: The organization has no other committees. Form 990, part vi, section b, line 11b: Trustees review form 990 after the contract administrator has reviewed the form and compared it to the audited financial statements. Form 990, part vi, section b, line 12c: Section vi, 19 of the trust agreement outlines the conflict of interest policy. The trustees annually review their compliance with the guidelines of section 4975 if irc and section 406 of erisa. Form 990, part vi, section c, line 19: The trust makes its governing documents, conflict of interest policy, and financial statements available to the participating employers and trust participants upon request. SHEET METAL JATC OF SAN DIEGO 4596 mission gorge pl san diego CA 92120 953366630 apprenticeshi CA 501(c)(3) line 2 na false sheet metal workers Int'l Assoc Loc 206 4594 mission gorge pl san diego CA 92120 951311973 association CA 501(c)(5) nA false SEE PART VII-LIST OF EMPLOYERS SEE PART VII - LIST OF EMPLOYERS false false false false false false false false false false false false false false false false false false true PARTS II, III AND IV, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS AND RELATED ORGANIZATIONS TAXABLE AS PARTNERSHIP, CORPORATION OR TRUST: A.E.L. CONTRUCTION INC. A.O REED & CO AAIR PURIFICATION SYSTEMS, INC. ABCO DUCT CLEANING CORP. ABLE HTG. & A/C, INC. ACCO ENGINEERED SYSTEMS ACE COOLERS, INC. ACH MECHANICAL CONTRACTORS, INC. AIR BALANCE CO INC AIR METRX AIR PLUS HVAC INC AIREMASTERS AIR-TEC PERFORMS (CLAY DUNN ENT) ARAMCO MECHANICAL INC ARCHIBALD SHEET METAL ARCHITECTURAL METAL CLADDING INC ASSOCIATE MECHANICAL CONTRACTORS, INC. BALANCE AMERICA INC. BARKLEY SHEET METAL BAY AIR SYSTEMS, INC. BEST CONTRACTING SERVICES, INC BH MECHANICAL INC BH MECHANICAL INC CALIFORNIA DEPT. OF CORRECTIONS CALIFORNIA NEON CALIFORNIA SHEET METAL CERTIFIED AIR BALANCE CHUTE SYSTEMS CK SPECIALISTS, INC. CONTROL AIR CONDITIONING DAVE WHIPPLE SHEET METAL, INC. EMS CONSTRUCTION INC. EXCEL AIR CORPORATION F.S.E., INC. GARDLAND, CHRIS HEMINGWAY SHEET METAL GREATER SAN DIEGO AIR CONDITIONING GULF COAST CONSTRUCTION CAREER CENTER HARTMANAIRE HOMESTEAD SHEET METAL J&S RESTAURANT SERVICES JACKSON & BLANC JDS PLBG & MECH KAMRAN & CO. KITCOR CORPORATION LDCO., INC. LETNER ROOFING CO. M BAR C CONSTRUCTION MDG METALWORKS INC MECH ONE INC MECHANICAL SYSTEM CONTRACTORS, INC. MURRAY COMPANY MECHANICAL MW MECHANICAL INC NATIONAL AIR & ENERGY NATIONAL CITY PARK APTS P.A.C. HEATING & AIR PAN PACIFIC MECHANICAL PASCAL STEEL CORPORATION PENN AIR CONTROL, INC. PGC CONSTRUCTION INC PLATINUM CONSTRUCTION INC PLENUMS PLUS PRECISION AIR BALANCE CO., INC. PSF MECHANICAL, INC. RAN ENTERPRISES, INC. RBG RICE GENERAL BUILDING REGAN ROOFING SAN DIEGO AIR BALANCE CO. INC. SAN DIEGO ELECTRICAL TRNG. ADMIN. SERVICE SAN DIEGO SHEET METAL INC. SAN DIEGO SHEET METAL JATC SMW TRANSMITTAL OFFICE SMWIA LOCAL 206 SO CAL TESTING & BALANCING SO-CAL CUSTOM INC SOUTH COAST MECHANICAL INC SOUTHLAND INDUSTRIES SOUTHWEST DESIGN& SUPPLY CO. STANTON UTILITIES INC. SUPERIOR AIR INC. SYLVESTER ROOFING CO. INC. THOMCO CONSTRUCTION TN SHEET METAL INC. TRU-DUCT UNIVERSITY MECHANICAL US AIR BALANCE VIC'S A/C & ELECTRICAL W.R. ROBBINS WEST CPM WESTERN BAY SHEET METAL WEST-TECH MECHANICAL