SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet
Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
WISCONSIN SHEET METAL WORKERS HEALTH
AND BENEFIT FUND
Employer identification number

35-1638874
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?
Yes No
(1)SHEET METAL WORKERS INTERNATIONAL ASSOCATION LOCAL UNION NO 18 AFL-CIO
5425 W VLIET ST

MILWAUKEE,WI532082118
39-1419063
LABOR UNION WI 501(C)(5)   N/A
 
No
(2)CONSTRUCTION LABOR MANAGEMENT COUNCIL OF GREATER WISCONSIN INC
 
 
CONTRIBUTING EMPLOYER        
 
No
(3)SHEET METAL LOCAL 416
 
 
CONTRIBUTING EMPLOYER        
 
No
(4)SHEET METAL WORKERS LOCAL UNION #7
 
 
CONTRIBUTING EMPLOYER        
 
No






For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2014
Page 2
Schedule R (Form 990) 2014
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



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(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?



(k)
Percentage
ownership


Yes No Yes No
(1) ADS MECHANICAL LLC

 
 
     
                 
(2) BLAU PLUMBING INC

 
 
     
                 
(3) JWR BUILDING SYSTEMS LLC

 
 
     
                 
(4) KECKEISEN HEATING

 
 
     
                 
(5) MADISON SHEET METAL LLC

 
 
     
                 
(6) NATIONS ROOF NORTH LLC

 
 
     
                 
(7) NAVARRETTE MECHANICAL LLC

 
 
     
                 
(8) PURE MECHANICAL LLC

 
 
     
                 
(9) 1ST CALL MECHANICAL

 
 
     
                 
(10) ROBERT L VORPAGEL DBA BOB VORPAGEL HEATING

 
 
     
                 
(11) CADMAN DRAFTINGDETAILING SERVICE LLC

 
 
     
                 
(12) FULL SERVICE HEATING & AIR CONDITIONING LLC

 
 
     
                 
(13) H&M STAINLESS SPEC LLC

 
 
     
                 
(14) JEFF'S SPM

 
 
     
                 
(15) MAX EFFICIENCY HEATING & COOLING LLC

 
 
     
                 
(16) MIDWEST FLUID BALANCING

 
 
     
                 
(17) PETERS HEATING & COOLING LLC

 
 
     
                 
(18) POBLOCKI SIGN CO LLC

 
 
     
                 
(19) SUPERSKY PRODUCTS ENTERPRISES LLC

 
 
     
                 
(20) VOLLBRECH SHEET METAL LLC

 
 
     
                 
(21) CJ CONTRACTING LLC

 
 
     
                 
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
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) AJ PYRAMID MECHANICAL INC

 
 
     
           
(2) AG INDUSTRIES LLC

 
 
     
           
(3) AC SERVICE INC

 
 
     
           
(4) ACCUSTAR AIR BALANCE INC

 
 
     
           
(5) ACCUTEMP MECHANICAL

 
 
     
           
(6) ADVANCED HVAC INC

 
 
     
           
(7) AIR QUALITY SYSTEMS INC

 
 
     
           
(8) AIR TEMPERATURE SERVICES

 
 
     
           
(9) AJAX METAL PRODUCTS INC

 
 
     
           
(10) ALDAH HONOLD MECHANICAL INC

 
 
     
           
(11) ALL COMFORT SERVICES INC

 
 
     
           
(12) ALL FACETS SHEET METAL INC

 
 
     
           
(13) ALL PRO MECHANICAL INC

 
 
     
           
(14) ALLOY WELDING INC

 
 
     
           
(15) API INC

 
 
     
           
(16) ARENDS BALANCING & COMMISSIONING INC

 
 
     
           
(17) ARTEAGA CONSTRUCTION INC

 
 
     
           
(18) ATLAS HEATING AND SHEET METAL INC

 
 
     
           
(19) AUGUST WINTER & SONS INC

 
 
     
           
(20) BADGER SHEET METAL LLC

 
 
     
           
(21) BALANCE TECHNOLOGIES INC

 
 
     
           
(22) BANE-NELSON INC

 
 
     
           
(23) BELONGER CORPORATION INC

 
 
     
           
(24) BERGER & KING INC

 
 
     
           
(25) BONANZA HEATING & AIR CONDITIONING INC

 
 
     
           
(26) BREDAN MECHANICAL SYSTEMS INC

 
 
     
           
(27) BRENNER CORPORATION

 
 
     
           
(28) BUTTERS-FETTING COMPANY INC

 
 
     
           
(29) CARLSON RACINE ROOFING & SHEET METAL INC

 
 
     
           
(30) CENTRAL MECHANICAL SYSTEMS INC

 
 
     
           
(31) CERTIFIED INC

 
 
     
           
(32) CHRISTIANSEN HEATING & SHEET METAL INC

 
 
     
           
(33) CLIMATE MAKERS INC

 
 
     
           
(34) COMBINED MECHANICAL INDUSTRIES LLC

 
 
     
           
(35) COMMERCIAL AIR INC

 
 
     
           
(36) COMPLETE CONTROL INC

 
 
     
           
(37) CONDITIONED AIR DESIGN INC

 
 
     
           
(38) CONSTRUCTION SUPPLY & ERECTION INC

 
 
     
           
(39) COUNTRYSIDE PLUMBING & HEATING INC

 
 
     
           
(40) CR MEYER & SONS COMPANY

 
 
     
           
(41) CRAFTS INC

 
 
     
           
(42) DR KOHLMAN INC

 
 
     
           
(43) DAVE'S SHEET METAL INC

 
 
     
           
(44) DAY & ZIMMERMAN NPS INC

 
 
     
           
(45) DEBELAK JOE PLUMBING & HEATING COMPANY INC

 
 
     
           
(46) DELTA MECHANICAL INC DBA RICHER'S REFRIGERATION AND AIR CONDITIONING

 
 
     
           
(47) DILLETT MECHANICAL SERVICE INC

 
 
     
           
(48) DORAL CORPORATION

 
 
     
           
(49) DOUBLE R ERECTING INC

 
 
     
           
(50) DRESSLER & SON INC DBA DRESSLER MECHANICAL INC

 
 
     
           
(51) DROEGKAMP FURNACE CO

 
 
     
           
(52) DUWE METAL PRODUCTS

 
 
     
           
(53) ELECTRO KOLD CORPORATION

 
 
     
           
(54) ENERGY & AIR SYSTEMS INC

 
 
     
           
(55) ENERGY PIONEER SOLUTIONS

 
 
     
           
(56) ENVIRONMENTAL SYSTEMS ANALYSIS INC

 
 
     
           
(57) ERV SMITH SERVICES INC

 
 
     
           
(58) FISCHER INDUSTRIES INC

 
 
     
           
(59) FJA CHRISTIANSEN ROOFING CO INC

 
 
     
           
(60) FLAT RATE PLUMBING INC

 
 
     
           
(61) FORE-FRONT MECHANICAL INC

 
 
     
           
(62) FOREMAN-LANGENFELD HVAC INC

 
 
     
           
(63) GCH INTERNATIONAL INC

 
 
     
           
(64) GENERAL HEATING & AIR CONDITIONING INC

 
 
     
           
(65) GEORGE UTTECH SHEET METAL WORKS INC

 
 
     
           
(66) GOSCHEY MECHANICAL INC

 
 
     
           
(67) GREAT LAKES MECHANICAL INC

 
 
     
           
(68) GREAT LAKES SHEET METAL INC

 
 
     
           
(69) GROESCHEL COMPANY INC

 
 
     
           
(70) GRUNAU COMPANY INC

 
 
     
           
(71) H & H INDUSTRIES INC

 
 
     
           
(72) H & H MECHANICAL CONTRACTORS INC

 
 
     
           
(73) HVAC SERVICES INC

 
 
     
           
(74) HARKER HEATING AND COOLING INC

 
 
     
           
(75) HAZA MECHANICAL INC

 
 
     
           
(76) HENNES SERVICES INC

 
 
     
           
(77) HOLMING FAN & FABRICATION LLC

 
 
     
           
(78) HOOPER CORPORATION

 
 
     
           
(79) HOVLAND'S INC

 
 
     
           
(80) HURCKMAN MECHANICAL INDUSTRIES INC

 
 
     
           
(81) HVA PRODUCTS INC

 
 
     
           
(82) ILLINGWORTH-KILGUST MECHANICAL

 
 
     
           
(83) INSTITUTIONAL EQUIPMENT INC

 
 
     
           
(84) J & H HEATING INC

 
 
     
           
(85) JM BRENNAN INC

 
 
     
           
(86) JAMAR COMPANY

 
 
     
           
(87) JF AHERN

 
 
     
           
(88) JOHN E GREEN COMPANY

 
 
     
           
(89) JOHNSON CONTROLS INC

 
 
     
           
(90) JUST SERVICE INC

 
 
     
           
(91) KEYSTONE HEATING & AIR CONDITIONER COMPANY INC

 
 
     
           
(92) KITCHEN SPECIALISTS INC

 
 
     
           
(93) KMB METAL ERECTORS INC

 
 
     
           
(94) KOPP BROTHERS INC

 
 
     
           
(95) LANGER ROOFING AND SHEET METAL

 
 
     
           
(96) LEDEGAR SHEET METAL INC

 
 
     
           
(97) LEE HEATING & COOLING INC

 
 
     
           
(98) LOUIS HOFFMANN COMPANY

 
 
     
           
(99) LYONS MECHANICAL CONTRACTORS INC

 
 
     
           
(100) MM SCHRANZ ROOFING INC

 
 
     
           
(101) MADISON MECHANICAL INC

 
 
     
           
(102) MALBRIT MECHANICAL INC

 
 
     
           
(103) MANNENBACH MECHANICAL LLC

 
 
     
           
(104) MARTEN PETERSEN COMPANY IMC

 
 
     
           
(105) MCDOUGALL JOHN W CO INC

 
 
     
           
(106) MECHANICAL ASSOCIATES OF WISC INC

 
 
     
           
(107) MECHANICAL CONCEPTS INC

 
 
     
           
(108) MECHANICAL INC

 
 
     
           
(109) MEP MECHANICAL CONTRACTORS LLC

 
 
     
           
(110) METAL BUILDINGS OF WI INC

 
 
     
           
(111) MFC MECHANICAL INC

 
 
     
           
(112) MG MCGRATH INC

 
 
     
           
(113) MICHAEL'S SIGNS INC

 
 
     
           
(114) MID CITY PLUMBING & HEATING INC

 
 
     
           
(115) MID-STATE CONTRACTORING LLC

 
 
     
           
(116) MILWAUKEE INSULATION DBA SPIRAL DUCTS

 
 
     
           
(117) MJ INSTALLATIONS MIDWEST LLC

 
 
     
           
(118) MSI GENERAL CORPORATION

 
 
     
           
(119) MUZA SHEET METAL COMPANY LLC

 
 
     
           
(120) PL FREEMAN COMPANY

 
 
     
           
(121) PIEPER ELECTRIC INC

 
 
     
           
(122) POLAR REFRIGERATION & HEATING INC

 
 
     
           
(123) PRO SERV PLUMBING HEATING COOLING LLC

 
 
     
           
(124) PROFESSIONAL SYSTEM ANALYSIS INC

 
 
     
           
(125) QUALITY HEATING & SHEET METAL CO INC

 
 
     
           
(126) RAAB MECHANICAL INC

 
 
     
           
(127) RAPIDS SHEET METAL WORKS INC

 
 
     
           
(128) REINKE AND SCHOMANN INC

 
 
     
           
(129) RICK'S MECHANICAL CONTRACTORS INC

 
 
     
           
(130) RLW LIMITED DBA WIESKE HEATING & AC

 
 
     
           
(131) ROHLOFF MECHANICAL LLC

 
 
     
           
(132) S & S PANEL SALES CORPORATION OF IL

 
 
     
           
(133) SCHADEGG MECHANICAL INC

 
 
     
           
(134) SCHUETTE'S HEATING AND AIR

 
 
     
           
(135) SCHUMACHER HEATING AND AIR CONDITIONING SERVICE LLC

 
 
     
           
(136) SHEET METAL ENTERPRISES INC

 
 
     
           
(137) SHEET METAL SERVICES INC

 
 
     
           
(138) SIKORA COMPANY INC

 
 
     
           
(139) SOUTHEASTERN MECHANICAL INC

 
 
     
           
(140) SRS ROOFING AND SHEET METAL INC

 
 
     
           
(141) STAINLESS SPECIALISTS INC

 
 
     
           
(142) STAINLESS STEEL & SHEET METAL PRODUCTS INC

 
 
     
           
(143) SUNSET MECHANICAL CORP

 
 
     
           
(144) SVEE METALWORKS INC

 
 
     
           
(145) T & B SERVICES LTD

 
 
     
           
(146) TM FUCHS INC

 
 
     
           
(147) THE OLD SHEET METAL SHOP INC

 
 
     
           
(148) THERMO-TECH SERVICES INC

 
 
     
           
(149) TOTAL MECHANICAL INC

 
 
     
           
(150) TOWNE REALTY INC

 
 
     
           
(151) TRI-CITY REFRIGERATION INC

 
 
     
           
(152) TRI-COR MECHANICAL INC

 
 
     
           
(153) TWEET GAROT MECHANICAL INC

 
 
     
           
(154) UNITED CONTRACTORS INC

 
 
     
           
(155) UNITED MECHANICAL INC

 
 
     
           
(156) UZELAC INDUSTRIES INC

 
 
     
           
(157) VALLEY MECHANICAL INC

 
 
     
           
(158) VAN'S ROOFING INC

 
 
     
           
(159) VELCHECK & FINGER ROOF CONSULTING & SERVICE

 
 
     
           
(160) VETER SHEET METAL AND HEATING

 
 
     
           
(161) VICTORY MACHINE & FAB LLC

 
 
     
           
(162) VORPAGEL SERVICE INC

 
 
     
           
(163) WH JACKLIN INC

 
 
     
           
(164) WALTERS SHEET METAL CORPORATION

 
 
     
           
(165) WIERSGALLA COMPANY INC

 
 
     
           
(166) WINDING ROOFING COMPANY INC

 
 
     
           
(167) WINONA HEATING & VENTILATING CO INC

 
 
     
           
(168) ZIEGELBAUER HVAC INC

 
 
     
           
(169) 2 B COOL INC

 
 
     
           
(170) APPLIED MECHANICAL INC

 
 
     
           
(171) BRAND ENERGY SERVICES

 
 
     
           
(172) CUDAHY ROOFING & SUPPLY

 
 
     
           
(173) DYNACOIL INC

 
 
     
           
(174) EGI MECHANICAL INC

 
 
     
           
(175) MARED MECHANICAL

 
 
     
           
(176) MIDWESTERN ROOFING & CONSTRUCTION

 
 
     
           
(177) DESIGN HEATING & COOLING

 
 
     
           
(178) PROFESSIONAL HEATING AND COOLING LLC

 
 
     
           
(179) COENEN MECHANICAL

 
 
     
           
(180) TRAINE US INC

 
 
     
           
(181) BENNETT & BROSSEAU ROOFING

 
 
     
           
(182) CLOSNER CONSTRUCTION

 
 
     
           
(183) CORVAL GROUP

 
 
     
           
(184) DEE CRAMER INC

 
 
     
           
(185) GUNDLACH CHAMPION

 
 
     
           
(186) J & L INSTALLATIONS LLC

 
 
     
           
(187) MECHANICAL CONCEPTS INC

 
 
     
           
(188) PETRIE MECHANICAL

 
 
     
           
(189) PSF MECHANICAL

 
 
     
           
(190) SG MECHANICAL

 
 
     
           
(191) SULLIVAN ROOFING INC

 
 
     
           
(192) TOWER ENERGY MECHANICAL

 
 
     
           
Schedule R (Form 990) 2014
Page 3
Schedule R (Form 990) 2014
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
No
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 .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
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) 2014
Page 4
Schedule R (Form 990) 2014
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)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(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?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2014
Page 5
Schedule R (Form 990) 2014
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) 2014

Additional Data


Software ID:  
Software Version: