2022-11-10T17:42:13-06:00 2021-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2021-01-01 232715440 STEAMFITTERS LU NO 420 WELFARE PLAN STEA 2673502600 14420 TOWNSEND ROAD B PHILADELPHIA PA 191541028 ROBERT WINTHER PLAN ADMINISTRATOR 2673502600 2022-11-10 1 ROBERT WINTHER 999009999 CRAIG D WINTERS CPA P00154131 6103582000 2022-11-10 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z ROBERT WINTHER 14420 TOWNSEND ROAD B PHILADELPHIA PA 191541028 211192872 0 X N/A X 1950 PA THIS PLAN PROVIDES SICK, ACCIDENT, HEALTH, VISION, DENTAL, DEATH AND VACATION BENEFITS TO ITS ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 6 3 0 0 0 0 0 0 78476429 86769693 6277775 2639257 0 0 84754204 89408950 0 0 69014578 74202599 332359 385939 0 0 0 2902080 3129176 72249017 77717714 12505187 11691236 192620972 202736233 5404828 5691789 187216144 197044444 THIS PLAN PROVIDES SICK, ACCIDENT, HEALTH, VISION, DENTAL, DEATH AND VACATION BENEFITS TO ITS ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 0 0 THIS PLAN PROVIDES SICK, ACCIDENT, HEALTH, VISION, DENTAL, DEATH AND VACATION BENEFITS TO ITS ELIGIBLE PARTICIPANTS AND THEIR 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 1 1 0 0 1 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 41 0 1 0 1 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 1 0 0 0 X ROBERT WINTHER 2673502600 14420 TOWNSEND ROAD SUITE B PHILADELPHIA PA 191541028 JAMES SNELL CO-CHAIRMAN 1.00 49.00 X 0 217469 163242 JIM DOUGHERTY CO-CHAIRMAN 1.00 4.00 X 0 0 0 KEVIN HEFFERNAN TRUSTEE 1.00 44.00 X 0 188678 144889 JAMES GAFFNEY TRUSTEE 1.00 X 0 0 0 PATRICK SHERIDAN TRUSTEE 1.00 44.00 X 0 169520 139149 LEONARD DITUILLIO TRUSTEE 1.00 X 0 0 0 ROBERT WINTHER ADMINISTRATOR 9.00 36.00 X 72495 108742 113338 72495 684409 560618 0 0 1 0 INDEPENDENCE BLUE CROSS 1901 MARKET STREET PHILADELPHIA PA 19103 ADMIN SERVICE FEE 1808845 LABOR FIRST LLC 3000 MIDLANTIC DRIVE SUITE 101 MOUNT LAUREL NJ 08054 ADMIN SERVICE FEE 852384 ZENITH AMERICAN SOLUTIONS 401 LIBERTY AVENUE STE 1200 PITTSBURGH PA 15222 CONTRACT ADMINISTRATOR 353061 SAGE ADVISORY SERVICES LTD CO 5900 SOUTHWEST PARKWAY BLDG 1 AUSTIN TX 78735 INVESTMENT MGMT FEE 166324 CONNER STRONG & BUCKELEW 401 ROUTE 73 NORTH PO BOX 989 MARLTON NJ 08053 CONSULTING FEE 128333 5 RECEIPTS FROM EMPLOYERS 525100 72379715 72379715 PARTICIPANT CONTRIBUTIONS 525100 14285164 14285164 104814 104814 86769693 4105405 4105405 120317774 121783922 -1466148 -1466148 -1466148 89408950 85303545 0 4105405 74202599 117830 127555 78193 47582 14779 380687 111479 51462 267513 2033107 161896 31757 11050 3930 26223 MEDICAL CLAIMS AUDIT FE 33333 PCORI FEES 15320 TELEPHONE 1419 77717714 14393210 11660512 2022494 1915498 7047136 8720774 15670 673967 144588 89862 55989 54726 116038943 117333322 50392951 59224075 2654579 3153359 192620972 202736233 362827 397955 5042001 5293834 5404828 5691789 X 0 0 0 0 187216144 197044444 187216144 197044444 192620972 202736233 11691236 -1862936 0 X 0 1 X 0 0 97222 45454 51768 47366 44408 2958 54726 PRUDENTIAL FIXED RATE FUND 59224075 C 59224075 INCURRED BUT NOT REPORTED 5289334 DUE TO AFFILIATE 4500 5293834 X 87278501 -1862936 -1862936 89141437 267513 267513 89408950 77198368 0 77198368 267513 251833 519346 77717714 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, 2021 AND 2020. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2018. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN CLAIMS INCURRED BUT NOT REPORTED (IBNR) 251833. 0 0 0 JAMES SNELL CO-CHAIRMAN 0 215105 0 0 0 2364 0 123457 0 39785 0 380711 0 0 KEVIN HEFFERNAN TRUSTEE 0 185884 0 0 0 2794 0 109082 0 35807 0 333567 0 0 PATRICK SHERIDAN TRUSTEE 0 167907 0 0 0 1613 0 103342 0 35807 0 308669 0 0 ROBERT WINTHER ADMINISTRATOR 70949 106422 0 0 1546 2320 31167 46751 14168 21252 117830 176745 0 0 FORM 990, PART V, SECTION A PART V ITEM 2 A: THE FUND DOES NOT ISSUE W-2S TO ANY EMPLOYEE AND SHARES CERTAIN STAFF WITH OTHER ORGANIZATIONS. THESE STAFF ARE PAID THROUGH ESSENTIALLY A PAYMASTER ARRANGEMENT THAT FUNCTIONS AS THE STAFFS EMPLOYER AND ISSUES FORMS W-2 AND COMPLIES WITH APPLICABLE PAYROLL REPORTING AND RELATED REQUIREMENTS. ACCORDINGLY, THE PLAN'S ALLOCATED PORTION OF THE COSTS RELATED TO THIS SHARING IS REPORTED ON FORM 990, INCLUDING ON PART IX, LINES 7 THROUGH 10. THE PLAN DOES REPORT CERTAIN A&S BENEFITS PAID TO MEMBERS ON W-2 FORMS WHICH THEN GET TOTALED ON THE FORM W-3. THEREFORE, THE PLAN'S W-3 HAS 53 W-2'S ISSUED REPORTED ON FORM W-3. FORM 990, PART VI, SECTION A, LINE 7A THE FUND IS ADMINISTERED BY SIX (6) TRUSTEES. THREE OF WHOM ARE APPOINTED BY THE UNION AND THREE OF WHOM ARE APPOINTED BY THE MECHANICAL CONTRACTORS ASSOCIATION OF EASTERN PENNSYLVANIA, INC. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE MANAGEMENT OF THE PLAN, THE PLAN ADMINISTRATOR, PRIOR TO FILING OF THE FORM WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE TRUSTEES AND KEY EMPLOYEES ARE REMINDED OF THEIR OBLIGATION TO DISCLOSE CONFLICTS. FORM 990, PART VI, SECTION C, LINE 19 THE PLAN DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC. 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. STEAMFITTERS LU NO420 APPRENTICE AND JOURNEYMAN TRAINING FUND 14420 TOWNSEND ROAD SUITE A PHILADELPHIA PA 19154 236209472 EDUCATION FOR APPRENTICESHIP AND JOURNEYMEN PA 501 (C) 3 N/A N/A 0 PEN PLAN FOR EMPLOYEES OF THE STEAMFITTERS LU NO 420 PENSION 14420 TOWNSEND ROAD SUITE B PHILADELPHIA PA 19154 232004419 TO PROVIDE PENSION BENEFITS TO SOME PERSONNEL PA 401 (A) N/A N/A 0 STEAMFITTERS LU NO 420 14420 TOWNSEND ROAD SUITE A PHILADELPHIA PA 19154 231173155 LABOR UNION PA 501 (C) 5 N/A N/A 0 STEAMFITTERS LU NO 420 PENSION PLAN 14420 TOWNSEND ROAD SUITE B PHILADELPHIA PA 19154 232004424 TO PROVIDE PENSION BENEFITS TO PARTICIPANTS PA 401 (A) N/A N/A 0 STEAMFITTERS LU NO 420 SUPPLEMENTAL RETIREMENT PLAN 14420 TOWNSEND ROAD SUITE B PHILADELPHIA PA 19154 232495379 TO PROVIDE RETIREMENT BENEFITS TO PARTICIPANTS PA 401 (A) N/A N/A 0 SCHOLARSHIP FUND OF STEAMFITTERS LOCAL UNION NO 420 14420 TOWNSEND ROAD SUITE A PHILADELPHIA PA 19154 236919093 TO PROVIDE SCHOLARSHIPS TO THE CHILDREN OF MEMBERS PA 501 (C) 3 3A N/A 0 MECHANICAL & SERVICE CONTR ASSOC OF EASTERN PENNSYLVANIA INC 721 ARBOR WAY SUITE 40 BLUE BELL PA 19422 230332471 TO PROVIDE MEANS FOR MECHANICAL/SERVICE CONTRACTORS TO DEVELOP THE INDUSTRY PA 501 (C) 6 N/A N/A 0 ALL TRADES DISTRIBUTION LLC ALLIED POWER SERVICES LLC ANDREW JAMES MECHANICAL BALANCE POINT HEATING & AIR LLC BATES BROTHERS HVAC SERVICES BATES BROTHERS LLC BINSKY & SNYDER LLC BINSKY SERVICE LLC CFM VR - TESCO LLC CLIMATE PROS CMS MECHANICAL CONTRACTING LLC COMMERICAL TANKLESS SOLUTIONS LLC ENERGY SERVICES LLC ENGINUITY LLC FLANAGAN MECHANICAL SERVICES LLC H & W MECHANICAL SERVICES LLC I T C DELAWARE VALLEY LLC INFRASOURCE CONTRUCTION LLC JACK PEARS & ASSOCIATES LLC JLYNN LLC LAREDO MECHANICAL LLC MARX NJ GROUP LLC TA HALO MC CARLS LLC P-111 LC PARADIGM MECHANICAL LLC PMC MECHANICAL LP PRECISION MECHANICAL SERVICES LLC PROGRESSIVE MECHANICAL LLC PT MECHANICAL GROUP LLC RUCCI BROTHERS LLC SCANLON ASSOC INDUSTRIAL CONTRACTORS LLC TRISTATE HVAC EQUIPMENT LLC TRUST MECHANICAL LLC UPLAND PIPE LLC WESTINGHOUSE ELECTRIC WILLIARD LIMBACH YANDLE TUBES LLC A A DUCKETT INC A S L REFRIGERATION INC A T CHADWICK CO INC AAA REFRIGERATION SERVICES INC ABLE ENGINEERING SERVICES ABLE MECHANICAL INC AMS MECHANICAL SYSTEM ATLANTIC PLANT MAINTENANCE INC BENSALEM MAINTENANCE BLANSKI ENERGY MGMT INC BRADLEY-SCIOCCHETTI INC BURKHARDT MECH INC BURNS MECHANICAL INC CAPITOL REFRIGERATION INC CARRIER BLDG SERVICE CHADWICK SERVICE CO CHE MECHANICAL SERVICES CM 3 BUILDING SOLUTIONS INC COLLINS & COLLINS MECHANICAL INC COMPASS SAP NEWTOWN SQUARE COMPETITIVE PLUMBING & HEATING CONTRACT CALLERS INC CORE MECHANICAL INC CR MEYER AND SONS COMPANY CSI INTERNATIONAL INC D & D HEATING AND AIR CONDITIONING INC DANELLA CONSTRUCTION CORP DAY & ZIMMERMANN DEVINE BROTHERS INC DEWITT HEATING & AIR CONDITIONING INC DOLAN MECHANICAL INC DWD MECHANICAL CONTRACTOR INC E B O'REILLY SERVICING CORP EAGLE MECHANICAL INC EAST COAST CONSTRUCTORS INC EASTERN ENVIRONMENTAL CONTRACTORS EDWARD J MELONEY INC EDWIN L HEIM CO ELLIOTT LEWIS CORP ENERFAB INC ENERPLEX MECH SYSTEMS INC F & G MECHANICAL CORP FAB-CRETE INC FALASCA MECHANICAL INC FIVE STAR INC FLEMINGTON INSTRUMENT CO INC FLUIDICS INC FM SYLVAN INC FRANK LILL & SON INC G R SPONAUGLE & SONS INC GEM MECHANICAL SVCS INC GENERAL & MECHANICAL CONTRACTORS INC GENERAL ASPHALT PAVING CO OF PHILA GENERAL REFRIGERATION CO INC GLOBAL SPECTRUMCITIZEN BANK PARK GOSHEN MECHANICAL INC GOYETTE MECHANICAL CO INC GREAT WESTERN SERVICES INC H & H COMMERCIAL SERVICES H T LYONS INC HARRIS ENVIRONMENTAL SYSTEMS INC HELIPORT SYSTEMS INC HENKELS & MC COY INC HERMAN GOLDNER CO INC HIGH PURITY SYSTEMS INC HONEYWELL INC HUNTER MECHANICAL INC I D GRIFFITH INC INDUSTRIAL MECHANICAL CONTRACTORS INC INDUSTRIAL REFRIGERATION INC J & J PNEUMATIC TUBE INC J F HIERHOLZER MECHANICAL & ELECTRIC J GIVOO CONSULTANTS INC J J WHITE INC J R METZGER INC JA SMITH HTG & AIR CONDITIONING JOHNSON CONTROLS INC - MILWAUKEE JONES LANG LASALLE KEYSTONE REFRIGERATION SERVICE INC L G B MECHANICAL INC LCOR INC LEIBOLD INC LEN PARKER ASSOCIATES INC LIBERTY MECHANICAL SERVICES INC LIMA COMPANY L-M SERVICE CO INC LOR-MAR MECHANICAL SERVICES INC M J ELECTRIC INC MALLARD MECHANICAL INC MAP REFRIGERATION INC MARRONE MECHANICAL MARX SHEET METAL & MECHANICAL INC MATRIX NORTH AMERICAN CONSTRUCTION INC M-CAT MECHANICAL INC MCCLOSKEY MECHANICAL CONTRACTORS INC MCKENZIE GROUP INC MECCON INDUSTRIES INC MECHANICAL DEGREES INC METZ INC MID ATLANTIC SERVICE 360 INC MILLER PIPELINE CORPORATION MODERN CONTROLS INC NEIL S SULLIVAN ASSOCIATES LTD NOOTER CONSTRUCTION CO NORTHEAST MECHANICAL SERVICES INC O & M MULTI-TRADE INC OMNI INSTRUMNTATION SERVICES INC OTIS EASTERN SERVICE INC PETERSON SERVICE CO INC PHARMACEUTICAL PROCUREMENT AND LOGISITCS PHILADELPHIA EAGLES STADIUM PIERSON CONSTRUCTION POSTLER & JAECKLE CORP (P&J) PRECISION MECHANICAL CONTRACTING PROJECT CONTROL SERVICES INC QUAKER MECHANICAL R A M M INC R BAKER & SON REGION SERVICE CO INC RIGGS DISTLER & COMPANY RIVER MECHANICAL INC RIVER MECHANICAL SERVICES INC SASS-MOORE SERVICE SATELLITE HEATING AND COOLING SCHECK MECHANICAL CORPORATION SCOTT MECHANICAL INC SDA MECHANICAL SERVICES INC SIEMENS BLDG TECHNOLOGIESLANDIS DIV SOUTHLAND INDUSTRIES SPECTRUM ARENA INC STEVENS HEATING & AIR CONDITIONING SULPIZIO INC SURETY MECH SERVICES INC T C S HEATING & AIR CONDITIONING THE WARKO GROUP TODD DEVIN FOOD EQUIPMENT TOZOUR ENERGY SYSTEMS TRACEY MECHANICAL INC TRANE COMPANY TRUSKEY INC U S PIPING INC MILLER BROS DIV OF WAMPOLE-MILLER INC UTILITY LINE SERVICES INC VALIANT ENERGY SERVICES W F SMITH INC W KRAMER ASSOC INC WEATHERVANE SERVICE INC WEST CHESTER MECH CONTRACTORS INC WHEELING MECHANICAL INC ZELKA MECHANICAL NE INC 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0 1 FORM 990, SCHEDULE R, PART VII 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.