2025-11-10T16:54:59-06:00 2024-12-31 430765316 RUBINBROWN LLP 10801 W CHARLESTON BLVD STE 300 LAS VEGAS NV 89135 990 2024-01-01 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 2025-11-10 1 0 JAMES CHAPMAN CPA P01361507 7024152112 2024 2025-03-06 01:10:19Z MANDI WILKINS 2250 S RANCHO DRIVE 295 LAS VEGAS NV 89102 3566572 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 MEMBERS OF THE SHEET METAL WORKERS LOCAL UNION 88. 5 5 0 0 0 0 0 0 2315981 2194014 136769 225558 2218 1147000 2454968 3566572 0 0 1023362 1398939 0 0 0 0 0 3515112 209101 4538474 1608040 -2083506 1958532 5929827 6906906 35891599 34713097 -29961772 -27806191 TO RECEIVE EMPLOYER CONTRIBUTIONS IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS IN ORDER TO PROVIDE REIMBURSEMENT OF HEALTH CARE COSTS TO MEMBERS 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 MEMBERS 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 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 17 0 1 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 MANDI WILKINS MANAGEMENT TRUSTEE - CO-CHAIR 1.00 2.00 X 0 0 0 GEREMIAH ROBNETT LABOR TRUSTEE - CO-CHAIR 1.00 42.00 X 0 156573 85201 SCOTT MCCLURE MANAGEMENT TRUSTEE 1.00 41.00 X 0 0 0 BILL BENES LABOR TRUSTEE 1.00 42.00 X 0 75198 71367 CARLOS GONZALEZ MANAGEMENT TRUSTEE - ALTERNATE 1.00 41.00 X 0 0 0 RON SPEIGLE LABOR TRUSTEE 1.00 42.00 X 0 72942 70983 0 304713 227551 0 0 1 0 0 EMPLOYER CONTRIBUTIONS 900099 2194014 2194014 2194014 225558 225558 DECREASE IN ACCUMULATE 900099 1147000 1147000 1147000 3566572 3341014 0 225558 1398939 119722 13243 37377 8700 7890 3405 6079 2915 BANK CHARGES 6613 INCREASE IN BENEFIT CLA 3157 1608040 789583 1229901 701507 835179 195792 193015 13529 773 10642 9227 4231530 4626055 5929827 6906906 37215 15069 35854384 34698028 35891599 34713097 X 0 0 0 0 -29961772 -27806191 -29961772 -27806191 5929827 6906906 1958532 197049 0 X X 0 1 X 1 0 0 POST-RETIREMENT BENEFIT OBLIGATION (PRBO) - CURRENT RETIREES 18830000 PRBO - OTHER PARTICIPANTS NOT YET FULLY ELIGIBLE FOR BENEFITS 9438000 PRBO - OTHER PARTICIPANTS FULLY ELIGIBLE FOR BENEFITS 5856000 BENEFIT CLAIMS PAYABLE 470286 DUE TO OTHER TRUSTS (UNALLOCATED CONTRIBUTIONS) 79483 DUE TO AFFILIATED TRUSTS 24259 34698028 X 3763621 197049 197049 3566572 0 3566572 1608040 0 1608040 0 1608040 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. 0 0 0 GEREMIAH ROBNETT LABOR TRUSTEE - CO-CHAIR 0 156573 0 0 0 0 0 60293 0 24908 0 241774 0 0 ROYAL METAL WORKS INC SPONSORING ORGANIZATION EMPLOYER CONTRIBUTION UNPAID AT YEAR END X 7453 7453 0 0 0 GORDON MECHANICAL LLC SPONSORING ORGANIZATION EMPLOYER CONTRIBUTION UNPAID AT YEAR END X 4349 4349 0 0 0 PIPEWERX MECHANICAL LLC SPONSORING ORGANIZATION EMPLOYER CONTRIBUTION UNPAID AT YEAR END X 1536 1536 0 0 0 SUPERIOR DUCT FABRICATION SPONSORING ORGANIZATION EMPLOYER CONTRIBUTION UNPAID AT YEAR END X 191 191 0 0 0 13529 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES RECEIVES A DRAFT 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 BOMBARD MECHANICAL LLC CENTRAL VALLEY SYSTEMS LLC C-LOS INDUSTRIES LLC E3 BALANCE NEVADA LLC FUSE STAINLESS LLC GORDON MECHANICAL NV LLC MC CLURE STAINLESS LLC P1 CONSTRUCTION LLC PIPEWERX MECHANICAL LLC RED ROCK TAB LLC TABITT LLC ACCO ENGINEERED SYSTEMS AMENTUM SERVICES INC AMERICAN AIR BALANCE ARES MECHANICAL BB MECHANICAL CANYON ELECTRIC COMPANY INC CERRIS SYSTEMS WEST INC COMMERCIAL ROOFERS INC CROWN CORR INC DESERT MECHANICAL INC FALCON ROOFING CO FOUR SQUARE ROOFS & WALLS HAMMOND SHEET METAL HANSEN MECH CONTRACTORS HARRIS HENRI SPECIALTIES CO INC HOT DESERT AIR CONDITIONING IDEAL MECHANICAL KAMRAN METALWORKS INC MBO INC MESA ENERGY SYSTEMS INC MESA MECHANICAL MISSION SUPPORT & TEST SERV MMC CONTRACTORS WEST INC PENN AIR CONTROL PRECISION AIR BALANCE CO ROYAL METAL WORKS INC RS ANALYSIS INC RYAN MECHANICAL INC S3H INC SOUTHLAND INDUSTRIES SUPERIOR DUCT FABRICATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 SHEET METAL WORKERS LOCAL 88-401K R 4133992 SEE PART VII FOR METHOD. SHEET METAL WORKERS INTL ASSOC LOCAL 88 R 1407766 SEE PART VII FOR METHOD. SHEET METAL LOCAL #88 JATC R 2019694 SEE PART VII FOR METHOD. FORM 990, SCHEDULE R, PART V, LINE 2(1)(D)-2(3)(D) PURSUANT TO THE TERMS OF COLLECTIVE BARGAINING AGREEMENTS, EMPLOYERS REMIT CONTRIBUTIONS DUE TO THE FUND AND RELATED ORGANIZATIONS TO THE FUND. THESE CONTRIBUTIONS ARE THEN ALLOCATED AND TRANSFERRED TO THE APPROPRIATE ORGANIZATION. THE AMOUNT INVOLVED REPRESENTS THE TOTAL OF THE RELATED ORGANIZATIONS' EMPLOYER CONTRIBUTIONS FOR THE YEAR.