2026-09-18T19:40:00-05:00 2025-12-31 MILLER KAPLAN ARASE LLP 3900 W ALAMEDA AVE STE 2400 BURBANK CA 915054302 990 2025-01-01 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 Business Manager/FST 6194815963 2026-09-17 true Kelly W Fox P01777052 8187692010 2026-09-18 2025 Tavia Brunner Trustee 1843 Hotel Circle S Ste 300 San Diego CA 92108 19576492 false X smwlocal206.org X 2011 CA See Schedule O 6 6 0 0 0 0 0 0 22471144 17994653 678789 771751 0 0 23149933 18766404 0 0 18428079 16793741 0 0 0 0 0 802401 907750 19230480 17701491 3919453 1064913 24221401 25130428 2393224 1843836 21828177 23286592 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 (899 PARTICIPANTS AT 12/31/2025). 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 5 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 ANDREW MORENO 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 663811 HEALTHINVEST HRA 221 N WALL STE 201 SPOKANE WA 99201 HRA ADMINISTRATOR 120168 2 0 EMPLOYER CONTRIBUTIONS 525100 15718547 15718547 0 0 HEALTH REIMBURSEMENT ACCOUNT 525100 1211090 1211090 0 0 PARTICIPANT CONTRIBUTIONS 525100 1060997 1060997 0 0 COBRA ADMIN FEE 525100 4019 4019 0 0 17994653 740458 0 0 740458 0 0 0 0 0 841381 810088 31293 31293 0 0 31293 0 0 0 0 0 0 0 0 0 0 18766404 17994653 0 771751 0 0 0 16793741 0 0 0 0 0 0 783979 35842 19875 0 0 24884 10500 0 10675 0 0 0 0 0 -3490 0 0 0 20477 DUES AND MEMBERSHIPS 4958 TAXES, FILING FEES AND DUES 50 17701491 0 0 0 26990 25695 12348724 11368529 0 0 1511459 1138909 0 0 0 0 0 0 0 0 10255 10654 0 0 3413256 5475052 6910717 7111589 0 0 0 0 0 0 24221401 25130428 44679 33851 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2348545 1809985 2393224 1843836 X 0 0 0 0 21828177 23286592 21828177 23286592 24221401 25130428 1064913 393502 X false true X true false MASTER TRUST 7111589 F 7111589 0 ACCUMULATED ELIGIBILITY CREDIT 900268 PREMIUMS PAYABLE 909717 1809985 X 19159906 393502 393502 18766404 18766404 17701491 17701491 17701491 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 O Reed A. Preman Roofing, Inc. Able Htg & A/C ACCO Engineered Systems ACH Mechanical Air Balance Co., Inc. Aire Masters Air Cond. Associate Mechanical Contractors, Inc. Balance America Inc. Bay City Mechanical, Inc. Best Contracting Services, Inc. Burner Sheet Metal Buxcon Sheet Metal, Inc. California Constructors California Sheet Metal Certified Air Balance Company, Inc. Chute Systems Control Air Enterprises Couts Critchfield Mechanical of So Cal Dave Whipple Sheet Metal, Inc. Eco Mechanical Economy Restaurant Equipment & Supply Co. Freedom Air Balance, Inc. Graycon, Inc. Jackson & Blanc Kamran Metalworks, Inc. Kitcor Corporation LDCo., Inc. Letner Roofing Company Maranatha Sheet Metal, Inc. 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. Pan-Pacific Mechanical Penn Air Plenums Plus Precision Air Balance Co., Inc. RM Mechanical San Diego County Building Trades Council San Diego Sheet Metal, Inc. Schaeffer & Sons HVAC Services Shook Building Systems, Inc. SMART Local 206 SMWIA JATC Local 206 Specialty Stainless Installation, Inc. Sylvester Roofing Co., Inc. Tru-Duct True Air Mechanical University Mechanical US Air Balance Weiss Sheet Metal dba Metcoe Skylight Specialties Westland Mechanical