2025-11-10T11:45:38-06:00 2024-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CENTER SUITE 700 WESTCHESTER IL 60154 990 2024-01-01 846029106 COLORADO SHEET METAL WORKERS' LOCAL 9 HEALTH FUND COLO 3039221213 1515 W 47TH AVE DENVER CO 80211 JON ALVINO CHAIRMAN 3039221213 2025-11-10 1 0 CHRISTOPHER FRANZ P01456588 3123680500 2025-11-10 2024 2025-03-06 01:10:19Z JON ALVINO 1515 W 47TH AVE DENVER CO 80211 19081967 0 X N/A X 1964 CO HEALTH AND WELFARE FUND 5 2 597 0 0 0 0 0 19345160 18696315 286023 344918 24819 40219 19656002 19081452 0 0 17981083 13806090 0 0 0 0 0 660613 832822 18641696 14638912 1014306 4442540 13203924 18046517 224879 288718 12979045 17757799 PROVIDE HEALTH AND WELFARE BENEFITS 0 0 TO PROVIDE MEDICAL AND LIFE INSURANCE BENEFITS TO THE ELIGIBLE DEPENDENTS, BENEFICIARIES AND PARTICIPANTS OF THE FUND. 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 597 1 0 0 0 0 0 0 0 0 0 0 X 5 2 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X JON ALVINO 3039221213 1515 W 47TH AVE DENVER CO 80211 X DWAYNE STEPHENS TRUSTEE 5.00 X 0 0 0 RANDY MITCHELL TRUSTEE 5.00 44.00 X 0 59476 31670 NATHAN COOPER SECRETARY 4.00 40.00 X X 0 183300 39907 JON ALVINO CHAIRMAN 5.00 44.00 X X 0 116683 58620 MIKE PAULUS TRUSTEE 4.00 X 0 0 0 LOREY CHITTUM ADMINISTRATOR 20.00 20.00 X 0 104029 25992 0 463488 156189 0 0 1 0 SAV-RX PRESCRIPTION SERVICES 224 NORTH PARK AVE FREMONT NE 68025 PHARMACY BENEFIT MANAGER 2328066 UMR INC 9700 HEALTH CARE LANE MINNETONKA MN 553434522 BENEFIT CONTRACT ADMINISTRATOR 442396 REHN & ASSOCIATES 1322 N POST STREET SPOKANE WA 99201 THIRD PARTY ADMINISTRATOR 278591 SLEVIN & HART PC 1625 MASSACHUSETTS AVENUE NW SU WASHINGTON DC 20036 LEGAL 247044 RAEL & LETSON DEPT LA 24736 PASADENA CA 91185 ACTUARY 113784 5 CONTRACTOR CONTRIB. 900099 17394814 17394814 REBATE INCOME 900099 658913 658913 PARTICIPANT & RETIREE CONTRIBUTIO 900099 616582 616582 STOP-LOSS REIMBURSEMENT 900099 18916 18916 SASMI CONTRIBUTIONS 900099 7090 7090 18696315 344827 344827 606 515 91 91 91 MISCELLANEOUS INCOME 900099 40219 40219 40219 19081452 18696315 0 385137 13806090 47809 247044 52428 10595 360672 62049 2745 1925 13706 2152 18819 MISCELLANEOUS 6950 FEES MANDATED BY ACA 5928 14638912 1919920 1345263 2704 4771848 1841504 1749662 12829 125370 0 2152 7983756 8271996 1441059 1782378 13203924 18046517 88079 54918 11800 8800 125000 225000 224879 288718 X 0 0 0 0 12979045 17757799 12979045 17757799 13203924 18046517 4442540 336214 0 X 0 1 X 1 0 0 COMMON COLLECTIVE TRUST FUND 1782378 F 1782378 LOAN PAYABLE TO RELATED ORGANIZATION 225000 225000 X 19407071 336214 336214 19070857 10595 10595 19081452 14865572 857750 857750 14007822 10595 620495 631090 14638912 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. PART XII, LINE 2D - OTHER ADJUSTMENTS: REMITTANCE FROM FAMILY HEALTH PLAN TO MEDICARE PLAN 857,750. PART XII, LINE 4B - OTHER ADJUSTMENTS: MEDICARE RETIREE BENEFITS 539,166. MEDICARE PLAN ADMINISTRATIVE EXPENSES 81,329. 0 0 0 NATHAN COOPER SECRETARY 0 183300 0 0 0 0 0 39907 0 0 0 223207 0 0 JON ALVINO CHAIRMAN 0 116683 0 0 0 0 0 36072 0 22548 0 175303 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE FUND HAS NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING. AFTER THE BOARD'S REVIEW, THE FORM IS APPROVED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICT OF INTEREST POLICY - THE FUND IS AN EMPLOYEE WELFARE BENEFIT PLAN GOVERNED BY THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA). UNDER ERISA, IT IS THE CONTINUING RESPONSIBILITY OF EACH MEMBER OF THE BOARD OF TRUSTEES TO REVIEW TRANSACTIONS FOR POTENTIAL CONFLICTS OF INTEREST, IMMEDIATELY DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST, AND TAKE APPROPRIATE ACTION UPON DISCOVERY OF SUCH CONFLICT (E.G., BY THE AFFECTED TRUSTEE RECUSING HIMSELF FROM ANY DECISION RELATED TO SUCH TRANSACTION). TO ASSIST THE TRUSTEES IN IDENTIFYING AND MANAGING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST, THE FUND DISTRIBUTES TO EACH TRUSTEE, OFFICER AND KEY EMPLOYEE (IF ANY) AN ANNUAL QUESTIONNAIRE ASKING FOR INFORMATION REGARDING INTERESTS THAT COULD GIVE RISE TO A CONFLICT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO ANY PARTICIPANT IN THE PLANS UPON REQUEST AT THE FUND OFFICE. FORM 990, PART VII, LINE 1A THE ADMINISTRATOR OF THE PLAN WAS ALSO THE ADMINISTRATOR OF THE RELATED PENSION PLAN AND THE OFFICE MANAGER OF THE LOCAL UNION. THE UNION INITIALLY PAID THE ADMINISTRATOR'S SALARY AND BENEFITS. THE PLAN REIMBURSED AMOUNTS ON A MONTHLY BASIS BASED ON AN ALLOCATION APPROVED BY THE TRUSTEES. PLAN TRUSTEE NATHAN COOPER RECEIVED COMPENSATION FROM A RELATED ORGANIZATION DURING THE YEAR. AS A SPONSORING ORGANIZATION TO THE FUND, SHEET METAL AND AIR CONDITIONING CONTRACTORS COLORADO CHAPTER (SMACNA) IS CONSIDERED RELATED TO THE PLAN UNDER THIS FORM'S DEFINITION OF RELATED ENTITIES. COMPENSATION RECEIVED BY THESE INDIVIDUALS ARE REPORTED ON PAGE 7, PART VII, LINE 1E. TRUSTEES RANDY MITCHELL AND JON ALVINO RECEIVED COMPENSATION FROM A RELATED ORGANIZATION DURING THE YEAR. AS A CONTRIBUTING EMPLOYER TO THE FUND, SHEET METAL WORKERS INTERNATIONAL ASSOCIATION LOCAL 9 (THE LOCAL) IS CONSIDERED RELATED TO THE PLAN UNDER THIS FORM'S DEFINITION OF RELATED ENTITIES. COMPENSATION RECEIVED BY THESE INDIVIDUALS IS REPORTED ON PAGE 7, PART VII, LINE 1E. FORM 990,PART XII, LINE 2B: FINANCIAL STATEMENTS EFFECTIVE JANUARY 1, 2012, THE TRUSTEES APPROVED A RESOLUTION TO ESTABLISH A SEPARATE PLAN FOR RETIRED PARTICIPANTS. THE SHEET METAL WORKERS' LOCAL 9 MEDICARE RETIREE PLAN AND THE SHEET METAL WORKERS' LOCAL 9 FAMILY HEALTH PLAN OPERATE UNDER ONE TRUST AGREEMENT AND EACH PLAN ISSUES SEPARATE AUDITED FINANCIAL STATEMENTS. BOTH PLANS ARE REPORTED ON THIS FORM 990 ON A CONSOLIDATED BASIS. FORM 990, SCHEDULE R, PART IV THE FORM 990 INSTRUCTIONS DEFINE RELATED ORGANIZATIONS TO INCLUDE EMPLOYERS WHO CONTRIBUTE TO VOLUNTARY EMPLOYEE BENEFICIARY ORGANIZATIONS (VEBA). THE FUND IS ALSO A MULTI-EMPLOYER PLAN OPERATED UNDER THE TAFT-HARTLEY ACT OF 1947 AND THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA) WHICH PROVIDES HEALTH AND WELFARE BENEFITS TO EMPLOYEES, RETIREES (AND DEPENDENTS) OF CONTRIBUTING EMPLOYERS WHO MAKE CONTRIBUTIONS TO THE PLAN AS REQUIRED UNDER A COLLECTIVE BARGAINING AGREEMENT AND/OR PARTICIPATION AGREEMENT. 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