PLUMBERS & STEAMFITTERS LOCAL 440 SUPPLEMENTAL HEALTH AND WELFARE: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: PLUMBERS & STEAMFITTERS LOCAL 440 SUPPLEMENTAL HEALTH AND WELFARE (EIN 35-1899607)
Tax period: 2021-06-01 to 2022-05-31
Filed: 2023-02-04
IRS object ID: 202310359349300111
Schema version: 2021v4.0
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
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-02-04T13:43:02-05:00	ReturnTs
Tax Period End	2022-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	205520612	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	L M HENDERSON & COMPANY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	450 E 96TH ST STE 200	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	462403797	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	351899607	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PLUMBERS AND STEAMFITTERS LOCAL 440	BusinessNameLine1Txt
Business Name Line2	HEALTH & WELFARE PLAN	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	PLUM	BusinessNameControlTxt
Phone	7654478803	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3440 KOSSUTH STREET PO BOX 5769	AddressLine1Txt
City	LAFAYETTE	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	479035769	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DONALD BOUGH	PersonNm
Person Title	SECRETARY/TREASURER	PersonTitleTxt
Phone	7654478803	PhoneNum
Signature	2023-02-03	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DONALD	PersonFirstNm
Person Last	BOUGH	PersonLastNm

Field	Value	IRS element (for citing)
SSN	888008888	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHELLE L ZIMMERMAN	PreparerPersonNm
PTIN	P00266120	PTIN
Phone	3175661000	PhoneNum
Preparation	2023-02-04	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-03-07 01:45:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DONALD BOUGH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1521 BROOKVILLE CROSSING WAY	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46239	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$41,294,311	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1993	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$30,007,935	PYProgramServiceRevenueAmt
CY Program Service Revenue	$29,997,229	CYProgramServiceRevenueAmt
PY Investment Income	$3,253,342	PYInvestmentIncomeAmt
CY Investment Income	$642,211	CYInvestmentIncomeAmt
PY Other Revenue	$2,323	PYOtherRevenueAmt
CY Other Revenue	$2,615	CYOtherRevenueAmt
PY Total Revenue	$33,263,600	PYTotalRevenueAmt
CY Total Revenue	$30,642,055	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$28,819,269	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$25,727,774	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,693,355	PYOtherExpensesAmt
CY Other Expenses	$1,727,195	CYOtherExpensesAmt
PY Total Expenses	$30,512,624	PYTotalExpensesAmt
CY Total Expenses	$27,454,969	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,750,976	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,187,086	CYRevenuesLessExpensesAmt
Total Assets BOY	$30,185,686	TotalAssetsBOYAmt
Total Assets EOY	$31,106,219	TotalAssetsEOYAmt
Total Liabilities BOY	$18,650,122	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$18,232,323	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$11,535,564	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$12,873,896	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO PROVIDE HEALTH AND WELFARE, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, DENTAL, DISABILITY, PRESCRIPTION DRUG, AND VISION BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	251	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	STEWART C MILLER CO INC	PersonNm
Phone	7654478803	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3440 KOSSUTH STREET	AddressLine1Txt
City	LAFAYETTE	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	479035769	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DONALD BOUGH
SECRETARY/TR	1.00	Yes (X)	Yes (X)	$0	$0	$0
WILLIAM BROWN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
GREG FULLER
CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHRIS GREINER
TRUSTEE	1.00	Yes (X)		$0	$0	$0
JACK NEAL
TRUSTEE	1.00	Yes (X)		$0	$0	$0
CHRIS QUINN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
MICHAEL RUSSELL
TRUSTEE	1.00	Yes (X)		$0	$0	$0
ROBERT STIENEKER
TRUSTEE	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	Address Line2ContractorAddress/USAddress/AddressLine2Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
LABOR FIRST
1000 MIDLANTIC DR	SUITE 100	MOUNT LAUREL	NJ	08054	MEDICARE DRUG	$1,937,964
ANTHEM BLUE CROSS AND BLUE SHIELD
220 VIRGINIA AVENUE		INDIANAPOLIS	IN	46204	PPO FEES	$814,389
ACTIVATE HEALTHCARE
5550 S EAST ST		INDIANAPOLIS	IN	46227	CLINIC SERVICES	$796,868
STEWART C MILLER & COMPANY INC
3440 KOSSUTH STREET		LAFAYETTE	IN	47903	ADMINISTRATIVE	$578,706
EVERSIDE HEALTH LLC
1400 WEWATTA STREET	SUITE 350	DENVER	CO	80202	LAB SERVICES	$397,332

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	525100	$27,586,070	$27,586,070
PARTICIPANT CONTRIBUTIONS	525100	$2,411,159	$2,411,159

Field	Value	IRS element (for citing)
Total Program Service Revenue	$29,997,229	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$838,272	TotalRevenueColumnAmt
Related Or Exempt Func Income	$838,272	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$10,456,195	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$10,652,256	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$196,061	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$196,061	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$196,061	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$2,615	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,615	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,615	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,642,055	TotalRevenueColumnAmt
Related Or Exempt Func Income	$30,642,055	RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$25,727,774	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$36,873	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$15,000	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$60,541	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$45,808	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$102,973	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$10,647	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$19,863	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$6,076	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$7,476	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
PPO/RX ADMIN FEES	$842,885
ADMINISTRATIVE FEES	$567,600
TRANSITIONAL REINSURANCE	$11,453

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$27,454,969	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,016,433	BOYAmt
EOY	$5,493,638	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$328,490	BOYAmt
EOY	$392,399	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,961,721	BOYAmt
EOY	$3,640,516	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$351,864	BOYAmt
EOY	$358,351	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$190,874	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$38,521	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$158,429	BOYAmt
EOY	$152,353	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$22,368,749	BOYAmt
EOY	$21,068,962	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$30,185,686	BOYAmt
EOY	$31,106,219	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$236,772	BOYAmt
EOY	$243,334	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$18,413,350	BOYAmt
EOY	$17,988,989	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$18,650,122	BOYAmt
EOY	$18,232,323	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$11,535,564	BOYAmt
EOY	$12,873,896	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,535,564	BOYAmt
EOY	$12,873,896	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$30,185,686	BOYAmt
EOY	$31,106,219	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,187,086	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$1,848,754	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$177,734	OtherCostOrOtherBasisAmt
Depreciation	$29,091	DepreciationAmt
Book Value	$148,643	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,140	OtherCostOrOtherBasisAmt
Depreciation	$9,430	DepreciationAmt
Book Value	$3,710	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$152,353	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
ACCUMULATED ELIGIBILITY CREDITS	$12,073,000
CLAIMS INCURRED BUT NOT REPORTED	$5,743,893
PRESCRIPTION DRUG PAYABLE	$99,989
MEDICAL CLAIMS PAYABLE	$72,107

Field	Value	IRS element (for citing)
Total Liability	$17,988,989	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$28,732,760	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$1,848,754	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$1,848,754	RevenueNotReportedAmt
Revenue Subtotal	$30,581,514	RevenueSubtotalAmt
Investment Expenses Not Incld	$60,541	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$60,541	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$30,642,055	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$27,394,428	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$27,394,428	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$60,541	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$60,541	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$27,454,969	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON APRIL 11, 1994, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE (CODE). THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE CODE. THEREFORE, THEY BELIEVE THAT THE PLAN WAS QUALIFIED AND THE RELATED TRUST WAS TAX-EXEMPT UNDER SECTION 501 (C)(9) AS OF THE FINANCIAL STATEMENT DATE. THE PLAN IS SUBJECT TO EXAMINATIONS FOR A PERIOD OF THREE YEARS FROM THE DATE THE FORM 5500 WAS FILED.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI	SECTION B: LINES 13 AND 14 - POLICY THE BOARD OF TRUSTEES AND THE PLAN CONFORM WITH ERISA RULES AND REGULATIONS WITH REGARDS TO THE WRITTEN WHISTLEBLOWER POLICY AND DOCUMENT RETENTION AND DESTRUCTION POLICY.
FORM 990, PAGE 6, PART VI, LINE 3	THE BOARD OF TRUSTEES HAS OUTSOURCED THE DAY TO DAY ADMINISTRATION OF THE PLAN TO STEWART C. MILLER AND COMPANY, INC., THIRD PARTY ADMINISTRATORS.
FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS AVAILABLE TO EACH TRUSTEE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PAGE 6, PART VI, LINE 12C	THE BOARD OF TRUSTEES AND PLAN CONFORM WITH ERISA RULES AND REGULATIONS WITH RESPECT TO MONITORING AND ENFORCING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
FORM 990, PAGE 6, PART VI, LINE 19	THE PLAN MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE BOARD OF TRUSTEES AND PLAN CONFORM WITH ERISA RULES AND REGULATIONS RELATING TO THIS MATTER.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	APPRENTICE EDUCATION TRUST LOC 440	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3747 S HIGH SCHOOL RD	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46241	ZIPCd

Field	Value	IRS element (for citing)
EIN	351323832	EIN
Primary Activities	TRAINING	PrimaryActivitiesTxt
Legal Domicile State	IN	LegalDomicileStateCd
Exempt Code Section	501C3	ExemptCodeSectionTxt
Public Charity Status	2	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	false	ControlledOrganizationInd

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (15 entries)

Direct Controlling NADirectControllingNACd	Disproportionate AllocationsDisproportionateAllocationsInd	General Or Managing PartnerGeneralOrManagingPartnerInd
ALTSTADT HOFFMAN PLUMBING SERVICES
N/A	false	false
CLIMATE PROS LLC
N/A	false	false
DIVERSE FABRICATION SERVICES
N/A	false	false
ENERSOL LLC
N/A	false	false
FUSED LLC
N/A	false	false
HAMILTION MECHANICAL LLC
N/A	false	false
JAKE'S HEATING AND AIR CONDITIONING
N/A	false	false
JUST BETTER MECHANICAL LLC
N/A	false	false
MARATHON SERVICES LLC
N/A	false	false
MARDIS MECHANICAL LLC
N/A	false	false
MILBURN MECHANICAL SERVICES LLC
N/A	false	false
PDF MECHANICAL LLC
N/A	false	false
SHELBY MECHANICAL
N/A	false	false
TERRY PLUMBING COMPANY
N/A	false	false
WATT MECHANICAL LLC
N/A	false	false

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (54 entries)

Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd
ALPHA MECHANICAL SERVICE INC
N/A	false
AUGUST WINTER & SONS INC
N/A	false
B&J MECHANICAL INC
N/A	false
BADER MECHANICAL INC
N/A	false
BENCHMARK MECHANICAL INC
N/A	false
BMWC PROCESS FABRICATIONS INC
N/A	false
BOWEN ENGINEERING CORPORATION
N/A	false
CARRIER AIR CONDITIONING
N/A	false
CIRCLE B HEATING & COOLING
N/A	false
CIRCLE R MECHANICAL
N/A	false
COLOMBO SALES & ENGINEERING INC
N/A	false
COMMERCIAL AIR INC
N/A	false
D A DODD INC
N/A	false
DL INDUSTRIAL
N/A	false
DAIKIN APPLIED
N/A	false
DE-CAL INC
N/A	false
DIGITAL PNEUMATICS CORPORATION
N/A	false
DUNLAP AND COMPANY INC
N/A	false
EAGLE MECHANICAL INC
N/A	false
FITZGERALD & NORTH SERVICE COMPANY
N/A	false
FREITAG-WEINHARDT INC
N/A	false
GENERAL PIPING INC
N/A	false
GREINER BROTHERS INC
N/A	false
HARRELL-FISH INC
N/A	false
HELM MECHANICAL
N/A	false
HMH CONTRACTORS INC
N/A	false
HOME FRONT CONSTRUCTION GROUP
N/A	false
HONEYWELL INC
N/A	false
HUBER AA & SONS
N/A	false
INDUSTRIAL CONTRACTORS SKANSKA
N/A	false
IRISH MECHANICAL SERVICES
N/A	false
JOHNSON CONTROLS INC
N/A	false
JOHNSON-MELLOH INC
N/A	false
KENNEDY TANK & MANUFACTURING COMPAN
N/A	false
LANHAM & SONS MECHANICAL INC
N/A	false
LEACH & RUSSELL MECHANICAL CONTRACT
N/A	false
LILJA CORPORATION
N/A	false
NADING MECHANICAL INC
N/A	false
NEWJAC INDUSTRIAL FABRICATIONS
N/A	false
NORTH MECHANICAL CONTRACTING INC
N/A	false
NORTH MECHANICAL SERVICES
N/A	false
PEINE ENGINEERING CO INC
N/A	false
PRO SERVICE INC
N/A	false
QUALITY PLUMBING & HEATING
N/A	false
SADLER MECHANICAL INC
N/A	false
SALYER TAYLOR INC
N/A	false
SATER ELECTRIC INC
N/A	false
SEXSON MECHANICAL
N/A	false
SHAMBAUGH & SON INC
N/A	false
SIEMENS BUILDING TECHNOLOGIES
N/A	false
SOURCETECH INC
N/A	false
SULLIVAN & POORE
N/A	false
THE STATE GROUP INDUSTRIAL LTD
N/A	false
WAGNER MEINERT
N/A	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	Yes (true)	TransferFromOtherOrgInd