2025-09-25T14:25:53-04:00 2024-12-31 MILLER KAPLAN ARASE LLP 3900 W ALAMEDA AVE STE 2400 BURBANK CA 915054302 990 2024-01-01 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 2025-09-24 true true Kelly W Fox P01777052 8187692010 2024 2025-03-06 01:10:19Z Tavia Brunner Trustee 1843 Hotel Circle S Ste 300 San Diego CA 92108 24145369 false X smwlocal206.org X 2011 CA See Schedule O 6 6 0 0 0 0 0 0 18667683 22471144 533100 678789 0 0 19200783 23149933 0 0 14810074 18428079 0 0 0 0 0 638943 802401 15449017 19230480 3751766 3919453 19906681 24221401 2306100 2393224 17600581 21828177 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 (1,199 PARTICIPANTS AT 12/31/2024). false false false false false false false false false false true 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 6 6 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 DEAN LEE 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 592010 HEALTHINVEST HRA 221 N WALL STE 201 SPOKANE WA 99201 HRA ADMINISTRATOR 106513 2 0 EMPLOYER CONTRIBUTIONS 525100 19933050 19933050 0 0 HEALTH REIMBURSEMENT ACCOUNT 525100 1651470 1651470 0 0 PARTICIPANT CONTRIBUTIONS 525100 884158 884158 0 0 COBRA ADMIN FEE 525100 2466 2466 0 0 22471144 691182 0 0 691182 0 0 0 0 0 983043 995436 -12393 -12393 0 0 -12393 0 0 0 0 0 0 0 0 0 0 23149933 22471144 0 678789 0 0 0 18428079 0 0 0 0 0 0 698523 12793 17250 0 0 21013 10500 0 11941 0 0 0 0 0 12502 0 0 0 13264 DUES AND MEMBERSHIPS 4599 TAXES, FILING FEES AND DUES 16 19230480 35482 26990 8927105 12348724 0 0 1724456 1511459 0 0 0 0 0 0 0 0 3660 10255 0 0 9215978 3413256 0 6910717 0 0 0 0 0 0 19906681 24221401 63248 44679 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2242852 2348545 2306100 2393224 X 0 0 0 0 17600581 21828177 17600581 21828177 19906681 24221401 3919453 308143 X false true X true false MASTER TRUST 6910717 F 6910717 0 ACCUMULATED ELIGIBILITY CREDIT 1162678 PREMIUMS PAYABLE 1185867 2348545 X 23458076 308143 308143 23149933 23149933 19230480 19230480 19230480 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 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: 20/20 PLUMBING & HEATING, INC. A. PREMAN ROOFING, INC. A.O REED & CO ABLE HTG. & A/C, INC. ACCO ENGINEERED SYSTEMS ACH MECHANICAL CONTRACTORS, INC. AIR BALANCE CO., INC. ASSOCIATE MECHANICAL CONTRACTORS, INC. BALANCE AMERICA INC. BAY CITY MECHANICAL, INC. BEST CONTRACTING SERVICES, INC. BUXCON SHEET METAL INC. CALIFORNIA CONSTRUCTORS CALIFORNIA DEPT. OF CORRECTIONS CALIFORNIA SHEET METAL CERTIFIED AIR BALANCE COMPANY, INC. CHUTE SYSTEMS CMF, INC. CONTROL AIR ENTERPRISES LLC DAVE WHIPPLE SHEET METAL, INC. ECONOMY RESTAURANT EQUIPMENT & SUPPLY CO JACKSON & BLANC KAMRAN & CO. KITCOR CORPORATION LETNER ROOFING CO. MATRIX HVAC, INC. MBO INC MECH ONE INC MURRAY COMPANY MECHANICAL O.A.T., INC. OCEAN PARK MECHANICAL P G C CONSTRUCTION PACIFIC COAST RAILINGS & SMW, INC. PENN AIR CONTROL, INC. PLENUMS PLUS PRECISION AIR BALANCE CO., INC. RM MECHANICAL S3H, INC. SAN DIEGO COUNTY BUILDING TRADES COUNCIL SAN DIEGO SHEET METAL INC. SMWIA JATC LOCAL 206 SMWIA LOCAL 206 SOUTHLAND INDUSTRIES SYLVESTER ROOFING CO. INC. US AIR BALANCE WEISS SHEET METAL DBA METCOE SKYLIGHT SPECIALTIES WESTLAND MECHANICAL