IBEW HEALTH & WELFARE TRUST FUND NECA LOCAL UNION NO 313: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- IBEW HEALTH & WELFARE TRUST FUND NECA LOCAL UNION NO 313 (EIN 23-7024556)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-13
- IRS object ID
- 202423189349310597
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-13T17:07:59-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 232586736 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL A WINTERS & COMPANY CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 DICKINSON DR STE 205 | AddressLine1Txt |
| City | CHADDS FORD | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19317 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237024556 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IBEW HEALTH AND WELFARE TRUST FUND | BusinessNameLine1Txt |
| Business Name Line2 | NECA LOCAL UNION NO 313 | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IBEW | BusinessNameControlTxt |
| Phone | 3027622008 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | TWO GTWY CTR 603 STANWIX ST S 1500 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES R MURRIAN | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 3027622008 | PhoneNum |
| Signature | 2024-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CRAIG D WINTERS CPA | PreparerPersonNm |
| PTIN | P00154131 | PTIN |
| Phone | 6103582000 | PhoneNum |
| Preparation | 2024-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | JAMES R MURRIAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | TWO GTWY CTR 603 STANWIX ST S 1500 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $23,943,414 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1968 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELECTRICAL WORKERS, THEIR SPOUSES AND DEPENDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,266,214 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,613,561 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$617,984 | PYInvestmentIncomeAmt |
| CY Investment Income | $357,218 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $16,648,230 | PYTotalRevenueAmt |
| CY Total Revenue | $17,970,779 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $14,929,445 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $16,640,166 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,281,049 | PYOtherExpensesAmt |
| CY Other Expenses | $1,184,520 | CYOtherExpensesAmt |
| PY Total Expenses | $16,210,494 | PYTotalExpensesAmt |
| CY Total Expenses | $17,824,686 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $437,736 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $146,093 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,006,292 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,763,896 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $81,012 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $109,809 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $24,925,280 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $26,654,087 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELECTRICAL WORKERS, THEIR SPOUSES AND DEPENDENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELECTRICAL WORKERS, THEIR SPOUSES AND DEPENDENTS. THIS IS ESSENTIALLY THE ONLY PROGRAM SERVICE OF THE ORGANIZATION AND ALL OF THE REVENUES AND EXPENSES ARE CONSIDERED TO BE FOR THIS PURPOSE. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 863 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT ERNSBERGER - ZENITH AMERICAN SOLUTIONS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3027622008 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | TWO GATEWAY CTR 603 STANWIX ST S | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JAMES R MURRIAN | ||||||
| CHAIRMAN | 2.00 | 43.00 | Yes (X) | $0 | $143,758 | $104,845 |
| DANIEL HAHN | ||||||
| CO-CHAIRMAN | 2.00 | 6.00 | Yes (X) | $0 | $0 | $0 |
| BRUCE ESPER | ||||||
| TRUSTEE | 2.00 | 38.00 | Yes (X) | $0 | $0 | $0 |
| ROBERT F MACLENNAN | ||||||
| TRUSTEE | 2.00 | 38.00 | Yes (X) | $0 | $13,974 | $10,192 |
| JOHN B DENNIS III | ||||||
| TRUSTEE | 2.00 | 38.00 | Yes (X) | $0 | $1,379 | $1,006 |
| JAMES MEYERS | ||||||
| TRUSTEE | 2.00 | 6.00 | Yes (X) | $0 | $0 | $0 |
| FRED FISHER | ||||||
| TRUSTEE | 2.00 | 4.00 | Yes (X) | $0 | $0 | $0 |
| JIMMIE FITZSIMMONS | ||||||
| TRUSTEE | 2.00 | 4.00 | Yes (X) | $0 | $0 | $0 |
| BRYAN GULLION RESIGNED | ||||||
| TRUSTEE | 2.00 | 4.00 | Yes (X) | $0 | $0 | $0 |
| DARREN SCOTT RESIGNED | ||||||
| TRUSTEE | 2.00 | 38.00 | Yes (X) | $0 | $117,707 | $85,846 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $276,818 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $201,889 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| AETNA | |||||
| 980 JOLLY ROAD MAIL STOP U11E | BLUE BELL | PA | 19422 | ADMIN SERVICE FEE | $539,701 |
| ZENITH AMERICAN SOLUTIONS INC | |||||
| TWO GATEWAY CTR 603 STANWIX ST S 1 | PITTSBURGH | PA | 15222 | CONTRACT ADMIN | $446,984 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RECEIPTS FROM EMPLOYER | 525100 | $15,522,321 | $15,522,321 |
| RECEIPTS FROM PARTICIP | 525100 | $2,091,240 | $2,091,240 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,613,561 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $414,066 | TotalRevenueColumnAmt |
| Exclusion | $414,066 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,915,787 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,972,635 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$56,848 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$56,848 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$56,848 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,970,779 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,556,713 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $414,066 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,640,166 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $404,896 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,356 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,527 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,992 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $532,637 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,337 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,901 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,740 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PCORI FEES | $5,313 |
| DUES AND SUBSCRIPTIONS | $4,821 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,824,686 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,763,362 | BOYAmt |
| EOY | $5,627,087 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,763 | BOYAmt |
| EOY | $4,167 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,492,338 | BOYAmt |
| EOY | $1,465,299 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,685,829 | BOYAmt |
| EOY | $19,667,343 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,006,292 | BOYAmt |
| EOY | $26,763,896 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,012 | BOYAmt |
| EOY | $109,809 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,012 | BOYAmt |
| EOY | $109,809 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,925,280 | BOYAmt |
| EOY | $26,654,087 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,925,280 | BOYAmt |
| EOY | $26,654,087 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,006,292 | BOYAmt |
| EOY | $26,763,896 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $146,093 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,582,714 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,468,501 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,582,714 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,582,714 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,885,787 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $84,992 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $84,992 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,970,779 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,739,694 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,739,694 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $84,992 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $84,992 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $17,824,686 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ASC TOPIC 740 - INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE ENTITY'S STATUS AS A TAX-EXEMPT ENTITY. THE PLAN HAS DETERMINED THERE IS NO IMPACT OF ASC TOPIC 740 ON ITS FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2020. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES R MURRIAN | ||||||||||||||
| CHAIRMAN | $0 | $140,784 | $0 | $0 | $0 | $2,974 | $0 | $59,933 | $0 | $44,912 | $0 | $248,603 | $0 | $0 |
| DARREN SCOTT RESIGNED | ||||||||||||||
| TRUSTEE | $0 | $117,320 | $0 | $0 | $0 | $387 | $0 | $49,072 | $0 | $36,774 | $0 | $203,553 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINE 2A: | THE PLAN ANSWERED 0 BECAUSE IT DOES NOT HAVE ANY EMPLOYEES, BUT THE PLAN DOES REPORT BENEFITS PAID TO MEMBERS ON W-2 FORMS WHICH THEN GET TOTALED ON THE FORM W-3. THEREFORE, THE PLAN'S W-3 HAS 13 W-2'S ISSUED REPORTED ON FORM W-3. |
| FORM 990, PART VI, SECTION A, LINE 3 | ZENITH AMERICAN SOLUTIONS IS A THIRD PARTY ADMINISTRATOR THAT HAS BEEN APPOINTED AND RETAINED BY THE TRUSTEES TO OPERATE AND ADMINISTER EFFECTIVELY ALL ASPECTS OF ADMINISTRATION AND OPERATION OF PLAN, INCLUDING CERTAIN OVERSIGHT OF VENDORS THAT PROVIDE SERVICES FOR THE OPERATION OF THE PLAN. THIS INCLUDES PERFORMING THE DAILY ADMINISTRATIVE ACTIVITIES OF THE PLAN AND CONTROLLING MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF TRUSTEES OR KEY EMPLOYEES. THE DETAILED SERVICES ARE DESCRIBED IN THE AGREEMENT BETWEEN THE PLAN AND ZENITH AMERICAN SOLUTIONS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE FUND IS ADMINISTERED BY EIGHT (8) TRUSTEES. FOUR OF WHOM ARE APPOINTED BY THE UNION AND FOUR OF WHOM ARE APPOINTED BY THE DELAWARE DIVISION OF THE PENN-DEL-JERSEY CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE THIRD PARTY ADMINISTRATOR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THESE DOCUMENTS ARE NOT PROVIDED TO THE GENERAL PUBLIC. |
| FORM 990, PART VII, SECTION A, COLUMN F | CERTAIN AMOUNTS OF OTHER COMPENSATION FROM RELATED ORGANIZATIONS ARE ESTIMATES. |
| FORM 990, PART IV, LINE 32 | THE FUND'S INVESTMENT PROGRAM INCLUDES CASH MANAGEMENT PROCEDURES THAT MAXIMIZE EARNINGS ON TEMPORARY BALANCES BY IMMEDIATELY PURCHASING SHORT TERM INVESTMENT VEHICLES UPON THE RECEIPT OF ESSENTIALLY ALL PRINCIPAL AND INTEREST TRANSACTIONS. THIS NECESSITATES THE SELLING OF SUCH ASSETS FOR EACH PURCHASE OF LONGER-TERM INVESTMENTS. THIS CASH MANAGEMENT ACTIVITY IS INCLUDED IN PART VIII ITEM 7 BUT IS NOT CONSIDERED TO CONSTITUTE TRANSACTIONS CONSIDERED BY PART IV ITEM 32. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| NECA LU NO 313 IBEW PENSION PL | |||||||||
| TWO GATEWAY CTR 603 STANWIX ST S 15 | PITTSBURGH | PA | 15222 | 516025969 | TO PROVIDE DEFINED BENEFIT PENSION BENEFITS TO ELECTRICAL WORKERS. | PA | 401(A) | N/A | 0 |
| NECA LU NO 313 IBEW DEFERRED INCOME PL | |||||||||
| TWO GATEWAY CTR 603 STANWIX ST S 15 | PITTSBURGH | PA | 15222 | 510285774 | TO PROVIDE DEFINED CONTRIB RETIREMENT BENEFITS TO ELECTRICAL WORKERS. | PA | 401(A) | N/A | 0 |
| UNION ELECTRICAL WORKERS INC | |||||||||
| 814 WEST BASIN RD | NEW CASTLE | DE | 19720 | 237372758 | OFFICE AND HALL RENTAL. | DE | 501(C)2 | N/A | 0 |
| IBEW 313 JOINT APPRENTICE | |||||||||
| 814 WEST BASIN RD | NEW CASTLE | DE | 19720 | 237024558 | EDUCATION AND TRAINING | DE | 501(C)3 | N/A | 0 |
| INTERNATIONAL BROTHERHOOD OF 313 IBEW | |||||||||
| 814 WEST BASIN RD | NEW CASTLE | DE | 19720 | 510025597 | LABOR UNION FOR ELECTRICAL WORKERS. | DE | 501(C)5 | N/A | 0 |
| PENN-DEL JERSEY CHAPTER OF NATIONAL ELECTRICAL WORKERS | |||||||||
| 2003 RENAISSANCE BLVD | KING OF PRUSSIA | PA | 19406 | 231279973 | TO ENHANCE THE MANAGEMENT INTERESTS OF THE ELECTRICAL CONTRACTING INDUSTRY | PA | 501(C)6 | N/A | 0 |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (8 entries)
| ATLAS ELECTRIC LLC |
| B & B LIGHTING PROTECTION LLC |
| CLIMATE PROS |
| DELAWARE ELECTRONIC LLC |
| GENERATION ELECTRICAL SERVICES LLC |
| JJD ELECTRIC LLC |
| MAIN STREET TECHNOLOGIES DE LLC |
| SCANLON ASSOC INDUSTRIAL CONTRACTORS LLC |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (34 entries)
| AJM ELECTRIC INC |
| BATTAGLIA ELECTRIC INC |
| BILLITIER ELECTRIC INC |
| BLUESTONE COMMUNICATIONS INC |
| BURLINGTON ELECTRICAL TESTING CO INC |
| CAVANAUGH ELECTRICAL CONTRACTING INC |
| CURRENT SOLUTIONS INC |
| DECA INCORPORATED |
| DIAMOND ELECTRIC INC |
| DONALDSON ELECTRIC INC |
| EDWIN L HEIM CO |
| FIRST STATE ELECTRIC CO |
| FURNESS ELECTRIC CO INC |
| GOLDSMITH ASSOCIATES INC |
| H & H SERVICES ELECTRICAL CONTRACTORS |
| HATZEL & BUEHLER INC |
| I B ABEL INC |
| JANVIER ELECTRIC INC |
| JONES LONG LASALLE AMERICAS INC-NY |
| KAM ELECTRIC INC |
| LANCONNECT INC |
| MATRIX NAC |
| MODERN CONTROLS INC |
| PENN-OHIO ELECTRICAL COMPANY |
| PREFERRED ELECTRIC INC |
| RIGGS DISTLER & COMPANY |
| RILEY ELECTRIC INC |
| SCOTT TESTING INC |
| SHIELDS ELECTRIC INC |
| SUPERIOR ELECTRIC SERVICE CO |
| TANGENT CABLE SYSTEMS INC |
| TOMEY ELECTRIC INC |
| TRUST FUND BUSINESS |
| VFC |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE R | FormAndLineReferenceDesc |
| Explanation | THE PLAN UNDERSTANDS THE IRS CALLS FOR ALL EMPLOYERS CONTRIBUTING TO A VEBA, SUCH AS THE PLAN, THAT ARE TO BE CONSIDERED RELATED ORGANIZATIONS FOR PURPOSES OF REPORTING ON SCHEDULE R TO FORM 990 ARE TO BE REPORTED LISTING ONLY THEIR NAME, ON SCHEDULE R. HOWEVER, TO PROPERLY COMPLETE SCHEDULE R CERTAIN INFORMATION IS NEEDED FOR EACH EMPLOYER. WHILE THE PLAN HAS MADE A REASONABLE EFFORT TO OBTAIN, GATHER AND PROPERLY REPORT ALL OF THE REQUIRED DATA, CERTAIN INFORMATION HAS NOT BEEN AVAILABLE OR RECEIVED. THE PLAN WILL CONTINUE TO OBTAIN, GATHER AND PROPERLY REPORT ALL OF THE REQUIRED DATA IN THE FUTURE. IN ADDITION, CERTAIN INFORMATION THAT WAS NOT AVAILABLE BUT WAS CALLED FOR BY THE FORM WAS BASED ON AVAILABLE INFORMATION. THE TYPE OF ENTITY WAS CONSIDERED TO BE A C CORPORATION FOR CERTAIN BUSINESSES FOR WHICH THE PLAN DOES NOT HAVE TYPE OF ENTITY. | ExplanationTxt |