2023-10-13T18:12:37-05:00 2022-12-31 430765316 RUBINBROWN LLP 10801 W CHARLESTON BLVD STE 300 LAS VEGAS NV 89135 990 2022-01-01 522445383 SHEET METAL WORKERS LOCAL UNION 88 RETIREE HEALTH REIMBURSEMENT PLAN SHEE 7027348601 2250 S RANCHO DRIVE 295 LAS VEGAS NV 89102 MANDI WILKINS TRUSTEE 7027348601 2023-10-13 1 MANDI WILKINS 999009999 1 GLENN GOODNOUGH CPA P00166676 7024152112 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MANDI WILKINS 2250 S RANCHO DRIVE 295 LAS VEGAS NV 89102 9214491 0 X N/A X 2004 NV TO RECEIVE EMPLOYER CONTRIBUTIONS IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS IN ORDER TO PROVIDE REIMBURSEMENT OF HEALTH CARE COSTS TO RETIREES OF THE SHEET METAL WORKERS LOCAL UNION 88. 5 5 0 0 0 0 0 0 1197588 1722214 48590 66630 0 7325000 1246178 9113844 0 0 741818 899469 0 0 0 0 0 10705795 184592 11447613 1084061 -10201435 8029783 4619091 4468440 40495942 32588150 -35876851 -28119710 TO RECEIVE EMPLOYER CONTRIBUTIONS IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS IN ORDER TO PROVIDE REIMBURSEMENT OF HEALTH CARE COSTS TO RETIREES OF THE SHEET METAL WORKERS LOCAL UNION 88. 0 0 TO RECEIVE EMPLOYER CONTRIBUTIONS IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS IN ORDER TO PROVIDE REIMBURSEMENT OF HEALTH CARE COSTS TO RETIREES OF THE SHEET METAL WORKERS LOCAL UNION 88. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X ZENITH AMERICAN SOLUTIONS 7027348601 2250 S RANCHO SUITE 295 LAS VEGAS NV 89102 X MANDI WILKINS MANAGEMENT TRUSTEE - CO-CH 1.00 X 0 0 0 GEREMIAH ROBNETT LABOR TRUSTEE - CO-CHAIR 1.00 X 0 0 0 SCOTT MCCLURE MANAGEMENT TRUSTEE 1.00 X 0 0 0 BILL BENES LABOR TRUSTEE 1.00 X 0 0 0 CARLOS GONZALEZ MANAGEMENT TRUSTEE - ALTER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 1722214 1722214 1722214 66235 66235 101042 100647 395 395 395 DECREASE IN ACCUMULATE 900099 7325000 7325000 7325000 9113844 9047214 0 66630 899469 35426 17383 22610 7500 5750 2727 2482 5332 INCREASE IN BENEFIT CLA 79816 BANK CHARGES 5566 1084061 1861617 1892535 2607910 35853 121777 169892 3521 6878 2363282 24266 0 4619091 4468440 5174 17666 40490768 32570484 40495942 32588150 X 0 0 0 0 -35876851 -28119710 -35876851 -28119710 4619091 4468440 8029783 -272642 0 X X 0 1 X 1 0 0 DUE TO AFFILIATED TRUSTS 16369 BENEFIT CLAIMS PAYABLE 469347 DUE TO OTHER TRUSTS (UNALLOCATED CONTRIBUTIONS) 141768 OTHER PARTICIPANTS FULLY ELIGIBLE FOR BENEFITS 5633000 OTHER PARTICIPANTS NOT YET FULLY ELIGIBLE FOR BENEFITS 7754000 POST-RETIREMENT BENEFIT OBLIGATION 18556000 32570484 X 8841202 -272642 -272642 9113844 0 9113844 1046133 -37928 -37928 1084061 0 1084061 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. 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 VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES RECEIVES A DARAFT COPY OF THE FORM 990 FOR REVIEW BEFORE THE FINAL FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTERTEST POLICY IS MONITORED REGULARLY DURING THE BOARD OF TRUSTEE MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ADMINISTRATOR, ZENITH AMERICAN SOLUTIONS, HAS COPIES AVAILALBE UPON REQUEST FOR THE PLAN'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE AUDIT OF THE FUND'S FINANCIAL STATEMENTS AND FOR THE SELECTION OF AN INDEPENDENT AUDITOR. THE BOARD OF TRUSTEES REVIEW THE AUDITED FINANCIAL STATEMENTS DURING REGULAR MEETINGS AS THEY BECOME AVAILABLE. THERE HAVE BEEN NO CHNAGES TO THIS POLICY SINCE LAST YEAR. SHEET METAL WORKERS LOCAL 88-401K 2250 S RANCHO DRIVE SUITE 295 LAS VEGAS NV 89102 880288318 LOCAL 88-401(K) PLAN NV 501(A) N/A 0 SHEET METAL WORKERS INTL ASSOC LOCAL 88 2560 MARCO STREET LAS VEGAS NV 89115 880029258 LOCAL 88 UNION NV 501(C) 5 N/A 0 SHEET METAL LOCAL #88 JATC 2560 MARCO STREET LAS VEGAS NV 89115 880243760 EDUCATION AND TRAINING OF SHEET METAL NV 501(C) 3 170 (B) (1) (A) (II) N/A 0 SHEET METAL WORKERS #88 PAC 2560 MARCO STREET LAS VEGAS NV 89115 208637064 INTERNAL REVENUE CODE SECTION 527 ORGANIZATION NV 527 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1