TY 2013 Form 990

(A) Name and business address	(B) Description of services	(C) Compensation
BLUECROSS BLUESHIELD3535 BLUE CROSS ROADEAGANMN55122	NETWORK ACCESS	637,501
WILSON MCSHANE3001 METRO DRIVE SUITE 500BLOOMINGTONMN55425	CLAIMS ADMINISTRATION	550,430
SHEET METAL CONTROL BOARD1681 EAST COPE AVENUE SUITE BMAPLEWOODMN55109	ADMINISTRATION	459,336


2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 3

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	452,434	1	4,529,805
2	Savings and temporary cash investments .........	283,338	2	749,078
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............		4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............		8
9	Prepaid expenses and deferred charges ..........		9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation .....	10b			10c
11	Investments—publicly traded securities ..........	27,080,694	11	25,495,895
12	Investments—other securities. See Part IV, line 11 .....	1,340,298	12	3,948,811
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........		15
16	Total assets. Add lines 1 through 15 (must equal line 34)......	29,156,764	16	34,723,589
	17	Accounts payable and accrued expenses .........		17
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................		25
26	Total liabilities. Add lines 17 through 25.........	0	26	0
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........	0	30	0
31	Paid-in or capital surplus, or land, building or equipment fund .....	0	31	0
32	Retained earnings, endowment, accumulated income, or other funds	29,156,764	32	34,723,589
33	Total net assets or fund balances ...........	29,156,764	33	34,723,589
34	Total liabilities and net assets/fund balances ........	29,156,764	34	34,723,589

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet

Attach to Form 990. SchDMd Bullet

See separate instructions. SchDMd Bullet

Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

TWIN CITY AREA SHEET METAL TRADES
EMPLOYEES BENEFIT FUND

Employer identification number

41-0871191

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) .....
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenues included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenues included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2013

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIII and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21? .....................

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(d) Book value
1a	Land .................
b	Buildings ................
c	Leasehold improvements ............
d	Equipment ................
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......		0

Schedule D (Form 990) 2013

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other (A) COMMON COLLECTIVE TRUST	1,334,398	F
(B) LIMITED PARTNERSHIP	2,614,413	F







Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	3,948,811

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................

Schedule D (Form 990) 2013

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	42,522,797
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a	1,915,492
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	1,915,492
3	Subtract line 2e from line 1.....................			3	40,607,305
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	67,321
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................			4c	67,321
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	40,674,626

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	36,955,972
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................			2e	0
3	Subtract line 2e from line 1.....................			3	36,955,972
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	67,321
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................			4c	67,321
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	37,023,293

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART X, LINE 2:	PART X, LINE 2: THE PLAN FILES FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AND FORM 5500, ANNUAL RETURN/REPORT OF EMPLOYEE BENEFIT PLAN. THE PLAN'S RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE UNTIL THE APPLICABLE STATUTE OF LIMITATIONS EXPIRE.

Schedule D (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

TWIN CITY AREA SHEET METAL TRADES
EMPLOYEES BENEFIT FUND

Employer identification number

41-0871191

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ................

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2013

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(1)JOHN QUARNSTROMSECRETARY	(i) (ii)	0 135,726	0 0	0 0	0 0	0 22,818	0 158,544	0 0
(2)JIM BIGHAMALTERNATE TRUSTEE	(i) (ii)	0 201,686	0 0	0 0	0 0	0 27,361	0 229,047	0 0
(3)STEVE RAATIKKATRUSTEE	(i) (ii)	0 100,465	0 0	0 0	0 43,095	0 20,522	0 164,082	0 0
(4)MATT FAIRBANKSTRUSTEE	(i) (ii)	0 100,991	0 0	0 0	0 43,120	0 20,522	0 164,633	0 0
(5)JIM BOWMANCHAIRMAN	(i) (ii)	0 128,657	0 0	0 0	0 58,384	0 22,457	0 209,498	0 0

Schedule J (Form 990) 2013

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

TWIN CITY AREA SHEET METAL TRADES
EMPLOYEES BENEFIT FUND

Employer identification number

41-0871191

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11	FORM 990 IS PROVIDED TO AND REVIEWED BY THE ENTIRE BOARD OF TRUSTEES BEFORE THE FORM 990 IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	THE TRUSTEES CONSTANTLY MONITOR THE ACTIONS OF EVERY TRUSTEE TO VERIFY THEY ARE AVOIDING ANY CONFLICT OF INTEREST OR APPEARANCE OF ANY CONFLICT OF INTEREST. THE TRUSTEES WILL SEEK LEGAL ADVICE REGARDING ANY CONFLICTS OF INTEREST THEY ENCOUNTER IN FULFILLING THEIR DUTIES TO THE PLAN.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO ITS PARTICIPANTS AND BENEFICIARIES UPON REQUEST. THESE ARE NOT MADE AVAILABLE TO THE PUBLIC.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.
MediumBullet

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

TWIN CITY AREA SHEET METAL TRADES
EMPLOYEES BENEFIT FUND

Employer identification number

41-0871191

Part I

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) CITY OF MINNEAPOLIS FINANCE	CONTRIBUTING EMPLOYER						No
(2) CITY OF ST PAUL OFFICE OF FINANCIAL SERVICES	CONTRIBUTING EMPLOYER						No
(3) SHEET METAL WORKERS L-10 M-BA	CONTRIBUTING EMPLOYER						No
(4) SMARCA INC	CONTRIBUTING EMPLOYER						No
(5) UNIVERSITY OF MINNESOTA	CONTRIBUTING EMPLOYER						No
(6) METRO AREA SHEET METAL JATC	CONTRIBUTING EMPLOYER						No
(7) SHEET METAL LOCAL #10 CONTROL BOARD	CONTRIBUTING EMPLOYER						No
(8) SPECIAL SCHOOL DIST #1 (MINNEAPOLIS PUBLIC SCHOOLS)	CONTRIBUTING EMPLOYER						No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2013

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No
(1) AIRCORPS LLC	CONTRIBUTING EMPLOYER						No			No
(2) GENERAL SHEET METAL COMPANY LLC	CONTRIBUTING EMPLOYER						No			No
(3) KRAFT CONTRACTING & MECHANICAL LLC	CONTRIBUTING EMPLOYER						No			No
(4) YALE MECHANICAL LLC	CONTRIBUTING EMPLOYER						No			No
(5) AMIT ENTERPRISE INC	CONTRIBUTING EMPLOYER						No			No
(6) MIKE'S HEATING & SHEET METAL	CONTRIBUTING EMPLOYER						No			No
(7) PREMIER TEST & BALANCE LLC	CONTRIBUTING EMPLOYER						No			No
(8) SCOTT GORDON HEATING & AC	CONTRIBUTING EMPLOYER						No			No
(9) GO FETSCH MECHANICAL LLC	CONTRIBUTING EMPLOYER						No			No
(10) BANKS ROOFING & GENERAL CONTRACTORS	CONTRIBUTING EMPLOYER						No			No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	Yes	No
(1) API INC	CONTRIBUTING EMPLOYER							No
(2) AW KUETTEL & SONS INC	CONTRIBUTING EMPLOYER							No
(3) AER INC	CONTRIBUTING EMPLOYER							No
(4) AIR CONDITIONING ASSOCIATES	CONTRIBUTING EMPLOYER							No
(5) ALBERS MECHANICAL CONTRACTORS INC	CONTRIBUTING EMPLOYER							No
(6) ALBERS MECHANICAL SERVICES INC	CONTRIBUTING EMPLOYER							No
(7) ALDO INC	CONTRIBUTING EMPLOYER							No
(8) BINDER HEATING & AIR CONDITIONING INC	CONTRIBUTING EMPLOYER							No
(9) BOSTROM SHEET METAL WORKS INC	CONTRIBUTING EMPLOYER							No
(10) BUTTWEILERS DO-ALL INC	CONTRIBUTING EMPLOYER							No
(11) CENTRAL SHEET METAL WORKS INC	CONTRIBUTING EMPLOYER							No
(12) CLEAR CHANNEL OUTDOOR INC	CONTRIBUTING EMPLOYER							No
(13) COOL AIR MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(14) DG SOLEM & SONS INC	CONTRIBUTING EMPLOYER							No
(15) DULUTH SHEET METAL & ROOFING	CONTRIBUTING EMPLOYER							No
(16) ELANDER MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(17) FOREMOST MECHANICAL	CONTRIBUTING EMPLOYER							No
(18) GAGNON INC	CONTRIBUTING EMPLOYER							No
(19) GENERAL HEATING & MECHANICAL INC (GENERAL HEATING & ENGINERING)	CONTRIBUTING EMPLOYER							No
(20) GREENMAN HEATING & RFG INC	CONTRIBUTING EMPLOYER							No
(21) HARTY MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(22) HINDING HEATING AIR & ELECTRIC INC	CONTRIBUTING EMPLOYER							No
(23) INTERNATIONAL TEST & BALANCE INC	CONTRIBUTING EMPLOYER							No
(24) JAMAR COMPANY	CONTRIBUTING EMPLOYER							No
(25) JOE & SONS SHEET METAL INC	CONTRIBUTING EMPLOYER							No
(26) LEROY SIGNS INC	CONTRIBUTING EMPLOYER							No
(27) MAVO SYSTEMS INC	CONTRIBUTING EMPLOYER							No
(28) MCQUAY INC (AAF)	CONTRIBUTING EMPLOYER							No
(29) MECHANICAL DATA CORPORATION	CONTRIBUTING EMPLOYER							No
(30) MECHANICAL TEST & BALANCE OF MINNESOTA	CONTRIBUTING EMPLOYER							No
(31) NELSON ROOFING INC	CONTRIBUTING EMPLOYER							No
(32) NEW CENTURY SYSTEMS INC	CONTRIBUTING EMPLOYER							No
(33) NORDIC SERVICES INC	CONTRIBUTING EMPLOYER							No
(34) NORTHWEST SHEET METAL COMPANY OF ST PAUL INC	CONTRIBUTING EMPLOYER							No
(35) OWENS COMPANIES INC	CONTRIBUTING EMPLOYER							No
(36) PACK-O-MACH CORPORATION	CONTRIBUTING EMPLOYER							No
(37) PETERSON MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(38) R & S HEATING & AC INC	CONTRIBUTING EMPLOYER							No
(39) RADOTICH INC	CONTRIBUTING EMPLOYER							No
(40) RANGE CORNICE & ROOFING COMPANY	CONTRIBUTING EMPLOYER							No
(41) ROBERT GIBB & SONS INC	CONTRIBUTING EMPLOYER							No
(42) STAINLESS SPECIALISTS INC	CONTRIBUTING EMPLOYER							No
(43) SUMMIT MECHANICAL OF MN (SUMMIT FIRE PROTECTION)	CONTRIBUTING EMPLOYER							No
(44) THOMAS FINN COMPANY	CONTRIBUTING EMPLOYER							No
(45) TOM BROGAN HEATING & AIR	CONTRIBUTING EMPLOYER							No
(46) TOTAL MECHANICAL SERVICES INC	CONTRIBUTING EMPLOYER							No
(47) WINONA HEATING & VENTILATION COMPANY INC	CONTRIBUTING EMPLOYER							No
(48) MIDWAY SHEET METAL & HEATING LLC	CONTRIBUTING EMPLOYER							No
(49) 4-SEASON AIR LLC	CONTRIBUTING EMPLOYER							No
(50) BAETE FORSETH HVAC	CONTRIBUTING EMPLOYER							No
(51) ERECTOR METALS LLC	CONTRIBUTING EMPLOYER							No
(52) ARCHER MECHANICAL LLC	CONTRIBUTING EMPLOYER							No
(53) EXCEL AIR LLC	CONTRIBUTING EMPLOYER							No
(54) HYBRID MECHANICAL LLC	CONTRIBUTING EMPLOYER							No
(55) INDEPENDENCE HEATING & COOLING LLC	CONTRIBUTING EMPLOYER							No
(56) INNOVATIVE BUILDING CONCEPTS LLC	CONTRIBUTING EMPLOYER							No
(57) NORTH COUNTRY INSTALLATION INC	CONTRIBUTING EMPLOYER							No
(58) NORTHLAND HEATING AND COOLING (DAEDA ENTERPRISES LLC)	CONTRIBUTING EMPLOYER							No
(59) RELIATECH LLC	CONTRIBUTING EMPLOYER							No
(60) A & E PLUMBING & HEATING INC	CONTRIBUTING EMPLOYER							No
(61) A-1 REFRIGERATION OF HIBBING INC	CONTRIBUTING EMPLOYER							No
(62) AG O'BRIEN PLUMBING & HEATING CO	CONTRIBUTING EMPLOYER							No
(63) ADVANCED ENERGY SERVICES INC	CONTRIBUTING EMPLOYER							No
(64) AIR SYSTEMS ENGINEERING INC	CONTRIBUTING EMPLOYER							No
(65) ALBERT LEA MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(66) ALLAN MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(67) ARCHITECT MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(68) ASSOCIATED MECHANICAL CONTRATORS INC	CONTRIBUTING EMPLOYER							No
(69) ATOMIC ARCHITECTURAL SHEET METAL	CONTRIBUTING EMPLOYER							No
(70) BL DALSIN ROOFING	CONTRIBUTING EMPLOYER							No
(71) BAL-TECH INC	CONTRIBUTING EMPLOYER							No
(72) BELKNAP PLUMBING & HEATING COMPANY	CONTRIBUTING EMPLOYER							No
(73) BERWALD ROOFING COMPANY INC	CONTRIBUTING EMPLOYER							No
(74) BNO SHEET METAL INC	CONTRIBUTING EMPLOYER							No
(75) CARLSON DULUTH COMPANY	CONTRIBUTING EMPLOYER							No
(76) CENTRAIRE HEATING & AIR CONDITIONING	CONTRIBUTING EMPLOYER							No
(77) CENTRAL ROOFING COMPANY	CONTRIBUTING EMPLOYER							No
(78) CHAPPELL CENTRAL INC	CONTRIBUTING EMPLOYER							No
(79) CITY AIR MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(80) CLIMATE MAKERS INC	CONTRIBUTING EMPLOYER							No
(81) COMET HEATING & AIR INC	CONTRIBUTING EMPLOYER							No
(82) COMMERCIAL KITCHEN SERVICES CORP	CONTRIBUTING EMPLOYER							No
(83) COMMERCIAL PLUMBING & HEATING	CONTRIBUTING EMPLOYER							No
(84) COMMERCIAL ROOFING INC	CONTRIBUTING EMPLOYER							No
(85) COMPLETE CONTROL INC	CONTRIBUTING EMPLOYER							No
(86) CONDITIONED AIR INC	CONTRIBUTING EMPLOYER							No
(87) COOLING & HEATING UNLIMITED INC	CONTRIBUTING EMPLOYER							No
(88) CORPORATE MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(89) CORRIN'S PLUMBING HEATING & AC INC	CONTRIBUTING EMPLOYER							No
(90) CORVAL CONSTRUCTORS INC	CONTRIBUTING EMPLOYER							No
(91) CUSTOM STAINLESS STEEL INC	CONTRIBUTING EMPLOYER							No
(92) DAKOTA METAL FABRICATION INC	CONTRIBUTING EMPLOYER							No
(93) DALCO ROOFING & SHEET METAL INC	CONTRIBUTING EMPLOYER							No
(94) DIVERSE CONSTRUCTION SERVICES LLC	CONTRIBUTING EMPLOYER							No
(95) DIVISION V SHEET METAL INC	CONTRIBUTING EMPLOYER							No
(96) EGAN COMPANIES INC DBA EGAN COMPANY	CONTRIBUTING EMPLOYER							No
(97) ENERGY & AIR SYSTEMS INC	CONTRIBUTING EMPLOYER							No
(98) ENVIRON-CON INC	CONTRIBUTING EMPLOYER							No
(99) ERICKSON PLUMBING HEATING COOLING INC	CONTRIBUTING EMPLOYER							No
(100) ETTEL & FRANZ ROOFING COMPANY	CONTRIBUTING EMPLOYER							No
(101) FAIRCON SERVICE COMPANY	CONTRIBUTING EMPLOYER							No
(102) FORE MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(103) GALAXY MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(104) GILBERT MECHANICAL CONTRACTORS INC	CONTRIBUTING EMPLOYER							No
(105) GREAT LAKES BALANCING INC	CONTRIBUTING EMPLOYER							No
(106) GTS HVAC INC	CONTRIBUTING EMPLOYER							No
(107) HA THOMPSON & SONS	CONTRIBUTING EMPLOYER							No
(108) HARRIS COMPANIES ( HARRIS CONTRACTING COMPANY)	CONTRIBUTING EMPLOYER							No
(109) HIMEC INC	CONTRIBUTING EMPLOYER							No
(110) HORWITZ INC DBA (HORWITZ NSI)	CONTRIBUTING EMPLOYER							No
(111) INDUSTRIAL CONTRACTORS INC	CONTRIBUTING EMPLOYER							No
(112) JOHN A DALSIN & SON INC	CONTRIBUTING EMPLOYER							No
(113) KB SERVICE COMPANY	CONTRIBUTING EMPLOYER							No
(114) KRAUSE SHEET METAL & HEATING INC	CONTRIBUTING EMPLOYER							No
(115) KRIER & BLAIN INC	CONTRIBUTING EMPLOYER							No
(116) LBP MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(117) LSV METALS INC	CONTRIBUTING EMPLOYER							No
(118) LAKE AREA ROOFING & CONSTRUCTION INC	CONTRIBUTING EMPLOYER							No
(119) LAKES RECYCLING INC	CONTRIBUTING EMPLOYER							No
(120) LANEY'S INC	CONTRIBUTING EMPLOYER							No
(121) LAWRENCE SIGN (WALKER SIGN HOLDINGS INC)	CONTRIBUTING EMPLOYER							No
(122) LEGACY COMPANIES INC	CONTRIBUTING EMPLOYER							No
(123) LEGEND MECHANICAL	CONTRIBUTING EMPLOYER							No
(124) LYON SHEET METAL & HEATING INC	CONTRIBUTING EMPLOYER							No
(125) M & S SHEET METAL INC (MOWBRAY)	CONTRIBUTING EMPLOYER							No
(126) MG MCGRATH INC	CONTRIBUTING EMPLOYER							No
(127) MAJOR MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(128) MASTER MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(129) MCDOWALL COMPANY	CONTRIBUTING EMPLOYER							No
(130) MCFARLANEINC	CONTRIBUTING EMPLOYER							No
(131) METRO SHEET METAL INC	CONTRIBUTING EMPLOYER							No
(132) METROPOLITAN MECHANICAL CONTRACTORS INC (MMC)	CONTRIBUTING EMPLOYER							No
(133) MIDWEST KITCHEN SERVICE INC	CONTRIBUTING EMPLOYER							No
(134) MIKEMARG INC DBA SOUTHSIDE PLUMBING & HEATING	CONTRIBUTING EMPLOYER							No
(135) MINT ROOFING INC	CONTRIBUTING EMPLOYER							No
(136) MODERN HEATING & AIR CONDITIONING INC	CONTRIBUTING EMPLOYER							No
(137) NASSEFF MECHANICAL CONTRACTORS INC	CONTRIBUTING EMPLOYER							No
(138) NORTHERN AIR CORPORATION	CONTRIBUTING EMPLOYER							No
(139) NORTHLAND MECHANICAL CONTRATORS INC	CONTRIBUTING EMPLOYER							No
(140) NORTHWOOD MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(141) OPTIMUM MECHANICAL SYSTEMS INC	CONTRIBUTING EMPLOYER							No
(142) PALMER WEST CONSTRUCTION COMPANY INC	CONTRIBUTING EMPLOYER							No
(143) PETERSON SHEET METAL (SHANNON-PETERSON INC)	CONTRIBUTING EMPLOYER							No
(144) PETERSON STRUCTURAL MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(145) PHLAG MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(146) PRECISE REFRIGERATION HEATING & AIR CONDITIONING INC	CONTRIBUTING EMPLOYER							No
(147) QUALITY SHEET METAL FABRICATORS INC	CONTRIBUTING EMPLOYER							No
(148) RANDALL BROTHERS HEATING & AC INC	CONTRIBUTING EMPLOYER							No
(149) RANGE CORNICE HEATING & SHEET METAL INC	CONTRIBUTING EMPLOYER							No
(150) RIVER CITY SHEET METAL INC	CONTRIBUTING EMPLOYER							No
(151) S R MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(152) S&S THERMO DYNAMICS INC	CONTRIBUTING EMPLOYER							No
(153) SAYLER HEATING AND AIR CONDITIONING INC	CONTRIBUTING EMPLOYER							No
(154) SCHADEGG MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(155) SEASONAL CONTROL MECH DIV INC	CONTRIBUTING EMPLOYER							No
(156) SENTRA-SOTA SHEET METAL INC	CONTRIBUTING EMPLOYER							No
(157) SHANNON'S INC	CONTRIBUTING EMPLOYER							No
(158) SHARP HEATING & AIR CONDITIONING	CONTRIBUTING EMPLOYER							No
(159) SHEET METAL CONNECTORS INC	CONTRIBUTING EMPLOYER							No
(160) SHERIDAN SHEET METAL COMPANY	CONTRIBUTING EMPLOYER							No
(161) ST CLOUD REFRIGERATION INC	CONTRIBUTING EMPLOYER							No
(162) ST PAUL PUBLIC SCHOOLS	CONTRIBUTING EMPLOYER							No
(163) STEVE GREEN HEATING & AIR CONDITIONING INC	CONTRIBUTING EMPLOYER							No
(164) SYSTEMS MANAGEMENT & BALANCING (MARCUS GLOBAL)	CONTRIBUTING EMPLOYER							No
(165) TD TEST AND BALANCE INC	CONTRIBUTING EMPLOYER							No
(166) TNC INDUSTRIES INC	CONTRIBUTING EMPLOYER							No
(167) TESSIER INC	CONTRIBUTING EMPLOYER							No
(168) TEST & BALANCE ASSOCIATES INC	CONTRIBUTING EMPLOYER							No
(169) THELEN HEATING & ROOFING INC	CONTRIBUTING EMPLOYER							No
(170) TOTAL AIR INC	CONTRIBUTING EMPLOYER							No
(171) UHL COMPANY INC	CONTRIBUTING EMPLOYER							No
(172) VITO MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(173) VOGEL SHEETMETAL INC	CONTRIBUTING EMPLOYER							No
(174) WEIDNER'S PLUMBING & HEATING	CONTRIBUTING EMPLOYER							No
(175) WENZEL HEATING & AIR CONDITIONING	CONTRIBUTING EMPLOYER							No
(176) ZAHLER HEATING & AIR	CONTRIBUTING EMPLOYER							No
(177) B&B SHEET METAL & ROOFING INC	CONTRIBUTING EMPLOYER							No
(178) BEST MECHANICAL SERVICES	CONTRIBUTING EMPLOYER							No
(179) HARKIN BALANCING INC	CONTRIBUTING EMPLOYER							No
(180) KEYSTONE CONTRACTING INC	CONTRIBUTING EMPLOYER							No
(181) MECHANICAL INC	CONTRIBUTING EMPLOYER							No
(182) NEW MARKET MECHANICAL LLC	CONTRIBUTING EMPLOYER							No
(183) SHEET METAL SOLUTIONS LLC	CONTRIBUTING EMPLOYER							No
(184) MAG MECHANICAL LLC	CONTRIBUTING EMPLOYER							No

Schedule R (Form 990) 2013

Page 3

Part V

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .

m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) 2013

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V?UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V?UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2013

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2013

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO PROVIDE HEALTH BENEFITS
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	112
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	36,957,537	39,629,404
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1,267,394	967,161
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	28	78,061
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	38,224,959	40,674,626
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	35,244,590	36,262,039
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	1,318	5,158
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,947,850	756,096
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	37,193,758	37,023,293
19	Revenue less expenses. Subtract line 18 from line 12.......	1,031,201	3,651,333
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	29,156,764	34,723,589
21	Total liabilities (Part X, line 26).............	0	0
22	Net assets or fund balances. Subtract line 21 from line 20.....	29,156,764	34,723,589

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	TO PROVIDE PAYMENT OF HEALTH, PRESCRIPTION DRUGS, LIFE, DENTAL, VISION AND DISABILITY BENEFITS FOR PARTICIPANTS AND THEIR DEPENDENTS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(1) JOHN QUARNSTROM........................................................................ SECRETARY	1.00 .......................40.00	X	X	0	135,726	22,818
(2) GARY SOHLSTROM........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(3) TOM LINDSKOG........................................................................ TRUSTEE-PAST	1.00 .......................	X		0	0	0
(4) MIKE JENSEN........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(5) JIM BIGHAM........................................................................ ALTERNATE TRUSTEE	1.00 .......................40.00	X		0	201,686	27,361
(6) STEVE RICHIE........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(7) LUIGI ANDRETTA........................................................................ TRUSTEE-PAST	1.00 .......................1.30	X		0	1,710	0
(8) STEVE RAATIKKA........................................................................ TRUSTEE	1.00 .......................40.00	X		0	100,465	63,617
(9) MATT FAIRBANKS........................................................................ TRUSTEE	1.00 .......................40.00	X		0	100,991	63,642
(10) JIM BOWMAN........................................................................ CHAIRMAN	1.00 .......................52.00	X	X	0	128,657	80,841
(11) SCOTT SZYBATKA........................................................................ ALTERNATE TRUSTEE	1.00 .......................	X		0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	0	669,235	258,279

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......
			Business Code
2a	EMPLOYER CONTRIBS		900099	32,319,592	32,319,592
b	PARTICIPANT CONTRIBS		900099	6,176,301	6,176,301
c	CLAIMS REFUNDS		900099	767,820	767,820
d	RETIREE DRUG SUBSIDY		900099	365,090	365,090
e	COBRA SUBSIDY		900099	601	601
f	All other program service revenue .
g	Total. Add lines 2a–2f........			39,629,404
3	Investment income (including dividends, interest, and other similar amounts).......			985,143			985,143
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	8,677,714
b	Less: cost or other basis and sales expenses	8,695,696
c	Gain or (loss)	-17,982
d	Net gain or (loss)..........			-17,982			-17,982
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a	INSURANCE PREMIUM REFUND		900099	73,644			73,644
b	CONFERENCE EXPENSE REFUND		900099	2,516			2,516
c	PRIOR YEAR CHECK WRITTEN OFF		900099	1,901			1,901
d	All other revenue ....
e	Total. Add lines 11a–11d ......			78,061
12	Total revenue. See Instructions......			40,674,626	39,629,404	0	1,045,222

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses
1	Grants and other assistance to governments and organizations in the United States. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members	36,262,039
5	Compensation of current officers, directors, trustees, and key employees ....
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	5,158
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	98,940
c	Accounting ...........	15,100
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	67,321
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........	528,334
12	Advertising and promotion ....
13	Office expenses .......	27,288
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....	12,418
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....
23	Insurance ..............	6,695
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	37,023,293
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).


			(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............		452,434	1	4,529,805
2	Savings and temporary cash investments .........		283,338	2	749,078
3	Pledges and grants receivable, net ...........			3
4	Accounts receivable, net .............			4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
				6
7	Notes and loans receivable, net .............			7
8	Inventories for sale or use ..............			8
9	Prepaid expenses and deferred charges ..........			9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation .....	10b		10c
11	Investments—publicly traded securities ..........		27,080,694	11	25,495,895
12	Investments—other securities. See Part IV, line 11 .....		1,340,298	12	3,948,811
13	Investments—program-related. See Part IV, line 11 .....			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 34)......		29,156,764	16	34,723,589
17	Accounts payable and accrued expenses .........			17
18	Grants payable .................			18
19	Deferred revenue ................			19
20	Tax-exempt bond liabilities .............			20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..			21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........			22
23	Secured mortgages and notes payable to unrelated third parties ..			23
24	Unsecured notes and loans payable to unrelated third parties ....			24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................			25
26	Total liabilities. Add lines 17 through 25.........		0	26	0
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			27
28	Temporarily restricted net assets ...........			28
29	Permanently restricted net assets ...........			29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........		0	30	0
31	Paid-in or capital surplus, or land, building or equipment fund .....		0	31	0
32	Retained earnings, endowment, accumulated income, or other funds		29,156,764	32	34,723,589
33	Total net assets or fund balances ...........		29,156,764	33	34,723,589
34	Total liabilities and net assets/fund balances ........		29,156,764	34	34,723,589