2024-11-13T17:07:59-06:00 2023-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2023-01-01 237024556 IBEW HEALTH AND WELFARE TRUST FUND NECA LOCAL UNION NO 313 IBEW 3027622008 TWO GTWY CTR 603 STANWIX ST S 1500 PITTSBURGH PA 15222 JAMES R MURRIAN CHAIRMAN 3027622008 2024-11-12 1 0 CRAIG D WINTERS CPA P00154131 6103582000 2024-11-13 2023 2024-10-15 13:58:12Z X JAMES R MURRIAN TWO GTWY CTR 603 STANWIX ST S 1500 PITTSBURGH PA 15222 23943414 0 X N/A X 1968 DE THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELECTRICAL WORKERS, THEIR SPOUSES AND DEPENDENTS. 8 4 0 0 0 0 0 0 17266214 17613561 -617984 357218 0 0 16648230 17970779 0 0 14929445 16640166 0 0 0 0 0 1281049 1184520 16210494 17824686 437736 146093 25006292 26763896 81012 109809 24925280 26654087 THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELECTRICAL WORKERS, THEIR SPOUSES AND DEPENDENTS. 0 0 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. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 863 0 1 0 0 0 0 0 0 0 0 0 X 8 4 0 1 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X SCOTT ERNSBERGER - ZENITH AMERICAN SOLUTIONS 3027622008 TWO GATEWAY CTR 603 STANWIX ST S PITTSBURGH PA 15222 X JAMES R MURRIAN CHAIRMAN 2.00 43.00 X 0 143758 104845 DANIEL HAHN CO-CHAIRMAN 2.00 6.00 X 0 0 0 BRUCE ESPER TRUSTEE 2.00 38.00 X 0 0 0 ROBERT F MACLENNAN TRUSTEE 2.00 38.00 X 0 13974 10192 JOHN B DENNIS III TRUSTEE 2.00 38.00 X 0 1379 1006 JAMES MEYERS TRUSTEE 2.00 6.00 X 0 0 0 FRED FISHER TRUSTEE 2.00 4.00 X 0 0 0 JIMMIE FITZSIMMONS TRUSTEE 2.00 4.00 X 0 0 0 BRYAN GULLION RESIGNED TRUSTEE 2.00 4.00 X 0 0 0 DARREN SCOTT RESIGNED TRUSTEE 2.00 38.00 X 0 117707 85846 0 276818 201889 0 0 1 0 AETNA 980 JOLLY ROAD MAIL STOP U11E BLUE BELL PA 19422 ADMIN SERVICE FEE 539701 ZENITH AMERICAN SOLUTIONS INC TWO GATEWAY CTR 603 STANWIX ST S 1 PITTSBURGH PA 15222 CONTRACT ADMIN 446984 2 RECEIPTS FROM EMPLOYER 525100 15522321 15522321 RECEIPTS FROM PARTICIP 525100 2091240 2091240 17613561 414066 414066 5915787 5972635 -56848 -56848 -56848 17970779 17556713 0 414066 16640166 404896 47356 16527 84992 532637 67337 8901 11740 PCORI FEES 5313 DUES AND SUBSCRIPTIONS 4821 17824686 5763362 5627087 64763 4167 1492338 1465299 17685829 19667343 25006292 26763896 81012 109809 81012 109809 X 0 0 0 0 24925280 26654087 24925280 26654087 25006292 26763896 146093 1582714 0 X 0 1 X 0 0 0 X 19468501 1582714 1582714 17885787 84992 84992 17970779 17739694 0 17739694 84992 84992 17824686 PART X, LINE 2: 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. 0 0 0 JAMES R MURRIAN CHAIRMAN 0 140784 0 0 0 2974 0 59933 0 44912 0 248603 0 0 DARREN SCOTT RESIGNED TRUSTEE 0 117320 0 0 0 387 0 49072 0 36774 0 203553 0 0 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. 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 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 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 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 FORM 990, SCHEDULE R 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.