2024-10-14T15:57:28-04:00 2023-12-31 621802605 DANIELS IRWIN & AYLOR 223 MADISON STREET SUITE 112 MADISON TN 371153660 990 2023-01-01 626109214 SHEET METAL WORKERS LOCAL NO 177 HEALTH & WELFARE FUND SHEE 6158590131 PO BOX 1449 GOODLETTSVILLE TN 370701449 STEVE SMITH CHAIRMAN 6158590131 2024-10-09 false DOUGLAS A IRWIN P01363756 6158686008 2024-10-14 2023 2024-10-15 13:58:12Z STEVE SMITH 15376886 false X X 1971 TN THE PROVISION OF BENEFITS TO PARTICIPANTS. 4 4 22 0 0 7582024 8756407 220 138563 1995923 449536 9578167 9344506 0 8075194 8322809 20436 24470 0 0 848958 941662 8944588 9288941 633579 55565 5974219 5819629 5074025 4863870 900194 955759 THE PROVISION OF BENEFITS TO PARTICIPANTS. false false THE PROVISION OF HEALTH, DENTAL, VISION, TEMPORARY DISABILITY AND LIFE INSURANCE BENEFITS TO PARTICIPANTS. 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 20 0 true 22 true false false false false false false false false X 4 4 true true false false false true false true true false false true true true true true true true true false X SOUTHERN BENEFIT ADMINISTRATORS 6158590131 2001 CALDWELL DRIVE GOODLETTSVILLE TN 37072 X DONALD B ORR TRUSTEE 2.00 X 0 0 0 STEVE SMITH CHAIRMAN 2.00 X X 0 0 0 JASON STREET TRUSTEE 2.00 X 0 0 0 LUTHER TATE SECRETARY 2.00 X X 0 0 0 false false false BLUE CROSS BLUE SHIELD ON TN 1 CAMERON HILL CIRCLE CHATTANOOGA TN 37402 PPO 347445 SOUTHERN BENEFIT ADMINISTRATORS INC PO BOX 1449 GOODLETTSVILLE TN 370701449 PLAN ADMIN. 191600 2 EMPLOYER CONTRIBUTIONS 8593930 8593930 EMPLOYEE CONTRIBUTIONS 162477 162477 8756407 161568 161568 6009375 6032380 -23005 -23005 -23005 FORMULARY REBATES 394934 394934 STOP LOSS INSURANCE REIMBURSE 49770 49770 SUBROGATION REFUNDS 3233 3233 1599 1599 449536 9344506 9205943 138563 8322809 24470 171600 4789 14900 367445 7819 345302 EMPLOYEE ASSISTANCE FEES 6000 FIDUCIARY LIABILITY INSUR 5722 SPD TRANSLATION FEES 4195 PCORI FEE 3849 10041 9288941 0 0 0 1013495 925340 1267631 3692794 1745652 1197664 5061 3831 1942380 5974219 5819629 105536 82757 4968489 4781113 5074025 4863870 X 900194 955759 900194 955759 5974219 5819629 55565 X false true X true false BENEFITS PAYABLE 4781113 4781113 X 9344506 9344506 9344506 9288941 9288941 9288941 SCHEDULE D, PAGE 3, PART X 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 ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINABLE 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. FORM 990, PAGE 6, PART VI, LINE 2 SHEET METAL WORKERS LOCAL NO. 177 SHEET METAL WORKERS LOCAL NO. 177 SECRETARY TRUSTEE WORK FOR SAME LOCAL NASHVILLE MACHINE COMPANY NASHVILLE MACHINE COMPANY CHAIRMAN TRUSTEE WORK FOR SAME EMPLOYER FORM 990, PAGE 6, PART VI, LINE 3 SOUTHERN BENEFIT ADMINISTRATORS, INC. FORM 990, PAGE 6, PART VI, LINE 7A UNION TRUSTEES ARE APPOINTED BY THE SHEET METAL WORKERS LOCAL UNION NO. 177 WHILE MANAGMENT TRUSTEES ARE APPOINTED BY THE EXSISTING MANAGEMENT TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED , HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 15B THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED , HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. ALL COMMUNICATIONS CONTAIN A STATEMENT THAT DOCUMENTS ARE AVAILABLE UPON REQUEST. SHEET METAL WORKERS LOCAL NO 177 N/A false HARRIS MOUNTAIN WEST LLC N/A false false IWR BUILDING SYSTEMS LLC N/A false false RSS ROOFING SERVICE & SOLUTION LLC N/A false false THERMAL WALL SYSTEMS LLC N/A false false WILLIAMS SPECIALTY SERVICES LLC N/A false false AMS INDUSTRIES N/A false ANDERSON PIPING COMPANY N/A false APOLLO SHEET METAL N/A false CHRISTEN DETROIT N/A false CROWN CORR N/A false ENERGY SOLUTIONS N/A false FM SYLVAN N/A false GALLAGHER-KAISER N/A false GENESIO N/A false HAASE MECHANICAL N/A false ICON MECHANICAL N/A false INDUSTRIAL ENTERPRISES N/A false KIRK & BLUM MANUFACTURING COMPANY N/A false LILJA CORPORATION N/A false MG MCGRATH N/A false NASHVILLE SHEET METAL N/A false POYNTER SHEET METAL N/A false READY DUCT N/A false SOUTHERN SHEET METAL N/A false SYNERGY MECHANICAL N/A false TENNESSEE SHEET METAL N/A false THE JAMAR COMPANIES N/A false TRADE-MARK INDUSTRIAL N/A false TRIANGLE ENTERPRISES N/A false UNIVERSAL WALL SYSTEMS N/A false WALKER J WALKER N/A false false false false false false false false false false false false false false false false false false false false