2023-11-14T11:10:41-06:00 2022-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2022-01-01 237024556 IBEW HEALTH AND WELFARE TRUST FUND NECA LOCAL UNION NO 313 IBEW 3027622008 501 CARR ROAD 220 WILMINGTON DE 198092800 JAMES R MURRIAN CHAIRMAN 3027622008 2023-11-14 1 JAMES MURRIAN 999009999 0 CRAIG D WINTERS CPA P00154131 6103582000 2023-11-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES R MURRIAN 501 CARR ROAD 220 WILMINGTON DE 198092800 22627386 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 18500754 17266214 442868 -617984 0 0 18943622 16648230 0 0 16298293 14929445 0 0 0 0 0 1090832 1281049 17389125 16210494 1554497 437736 27948831 25006292 221822 81012 27727009 24925280 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 919 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 501 CARR ROAD SUITE 220 WILMINGTON DE 198092800 X JAMES R MURRIAN CHAIRMAN 2.00 43.00 X 0 139088 102564 DANIEL HAHN CO-CHAIRMAN 2.00 6.00 X 0 0 0 BRYAN GULLION TRUSTEE 2.00 4.00 X 0 0 0 BRUCE ESPER TRUSTEE 2.00 38.00 X 0 30380 22402 DARREN SCOTT TRUSTEE 2.00 38.00 X 0 114290 84278 FRED FISHER TRUSTEE 2.00 4.00 X 0 0 0 JIMMIE FITZSIMMONS TRUSTEE 2.00 4.00 X 0 0 0 JAMES MEYERS TRUSTEE 2.00 6.00 X 0 0 0 0 283758 209244 0 0 1 0 ZENITH AMERICAN SOLUTIONS INC 401 LIBERTY AVENUE STE 1200 PITTSBURGH PA 15222 CONTRACT ADMIN 445227 AETNA 980 JOLLY ROAD MAIL STOP U11E BLUE BELL PA 19422 ADMIN SERVICE FEE 367000 2 RECEIPTS FROM EMPLOYER 525100 15056655 15056655 RECEIPTS FROM PARTICIP 525100 2209559 2209559 17266214 362262 362262 4998910 5979156 -980246 -980246 -980246 16648230 16285968 0 362262 14929445 403656 52022 36630 51504 562183 65565 10905 10326 DUES AND SUBSCRIPTIONS 88258 16210494 5917648 5763362 180709 64763 1965521 1492338 7664 0 19877289 17685829 27948831 25006292 221822 81012 221822 81012 X 0 0 0 0 27727009 24925280 27727009 24925280 27948831 25006292 X 437736 -1672724 -1566741 X 0 1 X 0 0 0 X 14924002 -1672724 -1672724 16596726 51504 51504 16648230 16158990 0 16158990 51504 51504 16210494 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, 2022 AND 2021. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2019. 0 0 0 JAMES R MURRIAN CHAIRMAN 0 135900 0 0 0 3188 0 58247 0 44317 0 241652 0 0 DARREN SCOTT TRUSTEE 0 113250 0 0 0 1040 0 47862 0 36416 0 198568 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 19 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 XI, LINE 9: THE CHANGE IN NET ASSETS IS TO PROPERLY ADJUST ASSETS AND LIABILITIES -1566741. 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 501 CARR ROAD STE 220 WILMINGTON DE 19809 516025969 TO PROVIDE DEFINED BENEFIT PENSION BENEFITS TO ELECTRICAL WORKERS. DE 401(A) N/A 0 NECA LU NO 313 IBEW DEFERRED INCOME PL 501 CARR ROAD STE 220 WILMINGTON DE 19809 510285774 TO PROVIDE DEFINED CONTRIB RETIREMENT BENEFITS TO ELECTRICAL WORKERS. DE 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 APPELLATION CONSTRUCTION SERVICES ATLAS ELECTRIC LLC B & B LIGHTING PROTECTION LLC BOWE & GRANT ELECTRICAL SERVICES LLC GENERATION ELECTRICAL SERVICES LLC JJD ELECTRIC LLC MAIN STREET TECHNOLOGIES DE LLC SCANLON ASSOC INDUSTRIAL CONTRACTORS LLC TRADE-MARK INDUSTRIAL LLC UNION ELECTRIC CONTRACTING CO LLC AJM ELECTRIC INC ALBARELL ELECTRIC INC BATTAGLIA ELECTRIC INC CURRENT SOLUTIONS INC DECA INCORPORATED DETLA LINE CONSTRUCTION CO DIAMOND ELECTRIC INC DONALDSON ELECTRIC INC FIRST STATE ELECTRIC CO FURNESS ELECTRIC CO INC GOLDSMITH ASSOCIATES INC HATZEL & BUEHLER INC I B ABEL INC JANVIER ELECTRIC INC J J WHITE INC JONES LANG LA SALLE AMERICAS INC-NY KAM ELECTRIC INC LANCONNECT INC NEW RIVER ELECTRICAL CORP MATRIX NAC MODERN CONTROLS INC PREFERRED ELECTRIC CO RIGGS DISTLER & COMPANY RILEY ELECTRIC INC ROGERS-CIPOLLONO ELECTRIC INC SCALFO ELECTRIC INC SCOTT TESTING INC SHIELDS ELECTRIC INC SUPERIOR ELECTRIC SERVICES CO TANGENT CABLE SYSTEMS INC TOMEY ELETRIC INC EDWIN L HEIM CO 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.