2022-11-08T11:52:38-06:00 2020-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2020-01-01 237024556 IBEW HEALTH AND WELFARE TRUST FUND NECA LOCAL UNION NO 313 IBEW 3027622008 501 CARR ROAD NO 220 WILMINGTON DE 198092800 JAMES R MURRIAN CHAIRMAN 3027622008 2022-11-08 1 JAMES MURRIAN 999009999 CRAIG D WINTERS CPA P00154131 6103582000 2022-11-08 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z X JAMES R MURRIAN 501 CARR ROAD NO 220 WILMINGTON DE 198092800 19394178 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 17794407 15451975 346083 178387 0 0 18140490 15630362 0 0 13247181 13286767 0 0 0 0 0 1018924 1048978 14266105 14335745 3874385 1294617 22790571 25576000 180952 199807 22609619 25376193 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 737 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 131664 96037 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 108743 79318 DARREN SCOTT TRUSTEE 2.00 38.00 X 0 108264 78968 FRED FISHER TRUSTEE 2.00 4.00 X 0 0 0 JIMMIE FITZSIMMONS TRUSTEE 2.00 4.00 X 0 0 0 JAMES MEYER TRUSTEE 2.00 6.00 X 0 0 0 0 348671 254323 0 0 1 0 ZENITH AMERICAN SOLUTIONS INC 401 LIBERTY AVENUE STE 1200 PITTSBURGH PA 15222 CONTRACT ADMIN 402548 AETNA 980 JOLLY ROAD MAIL STOP U11E BLUE BELL PA 19422 ADMIN SERVICE FEE 369980 2 RECEIPTS FROM EMPLOYER 525100 13866628 13866628 RECEIPTS FROM PARTICIP 525100 1585347 1585347 15451975 329722 329722 3612481 3763816 -151335 -151335 -151335 15630362 15300640 0 329722 13286767 384360 34291 17494 65537 471503 54881 4835 8600 PCORI FEES 4844 DUES AND SUBSCRIPTIONS 2633 14335745 3931882 4961824 108618 54942 2197363 2287906 11221 7203 16541487 18264125 22790571 25576000 180952 199807 180952 199807 X 0 0 0 0 22609619 25376193 22609619 25376193 22790571 25576000 1294617 1471957 0 X 0 1 X 0 0 0 X 17036782 1471957 1471957 15564825 65537 65537 15630362 14270208 0 14270208 65537 65537 14335745 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, 2020 AND 2019. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2017. 0 0 0 JAMES R MURRIAN CHAIRMAN 0 129484 0 0 0 2180 0 53042 0 42995 0 227701 0 0 BRUCE ESPER TRUSTEE 0 107900 0 0 0 843 0 43808 0 35510 0 188061 0 0 DARREN SCOTT TRUSTEE 0 107900 0 0 0 364 0 43615 0 35353 0 187232 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 20 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 EFFCTIVELY ALL ASPECTS OF ADMINISTRATION AND OPERATION OF THE PLAN, INCLUDING CERTAIN OVERSIGHT OF VENDORS THAT PROVIDE SERVICES FOR THE OPERATION OF THE PLAN. THIS INCLUDES PERFORMING THE DAILY ADMINISTRATIVE ACTIVITES 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. AMENDED FORM 990 AT THE TIME THE 990 WAS ORIGINALLY FILED CERTAIN INFORMATION NEEDED TO PROPERLY REPORT AMOUNTS FOR THE FOLLOWING SIGNIFICANT LINE ITEMS WAS NOT AVAILABLE AND NOW THE INFORMATION HAS BEEN PROVIDED BY THE PLAN'S THIRD PARTY ADMINISTRATOR: FORM 990, PART VIII, LINE 7A FORM 990, PART X, LINE 1(B) FORM 990, PART X, LINE 4(B) FORM 990, PART X, LINE 17(B) FORM 990, PART XI, LINE 5 FORM 990, SCH D, PART XI, LINE 2(A) OTHER AMOUNTS AND INFORMATION FOR OTHER LINES/ITEMS ALSO CHANGED DUE TO THE ABOVE CHANGES. ALSO, OTHER INFORMATION AND LESS SIGNIFICANT AMOUNTS FOR CERTAIN LINE ITEMS WERE ALSO CHANGED. 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 B & B LIGHTING PROTECTION LLC GENERATION ELECTRICAL SERVICES LLC JJD ELECTRIC LLC BOWE & GREEN ELECTRICAL SERVICES LLC CONESTOGA CREEK ELECTRIC INC CURRENT SOLUTIONS INC DEVON ELECTRIC INC DIAMOND ELECTRIC INC DONALDSON ELECTRIC INC EDWIN L HEIM CO FIRST STATE ELECTRIC CO FLEMINGTON INSTRUMENT CO INC FURNESS ELECTRIC CO INC GENERAL CONTROLS INC GOLDSMITH ASSOCIATES INC HATZEL & BUEHLER INC I B ABEL INC JANVIER ELECTRIC INC JOHN E KELLY & SONS ELECTRICAL CONST INC JONES LANG LA SALLE AMERICAS INC-NY LANCONNECT INC LEE'S ELECTRICAL CONTRACTING INC MODERN CONTROLS INC NOOTER CONSTRUCTION CO PREFERRED ELECTRIC CO RIGGS DISTLER & COMPANY RILEY ELECTRIC INC ROGERS-CIPOLLONO ELECTRIC INC ROSENDIN ELECTRIC INC SCALFO ELECTRIC INC SCHAUER ELECTRIC INC SCOTT TESTING INC SHIELDS ELECTRIC INC SUPERIOR ELECTRIC SERVICES CO TANGENT CABLE SYSTEMS INC THOMPSON ELECTRONICS COMPANY TOMEY ELECTRIC INC VFC VFC BATTAGLIA ELECTRIC INC H & H SERVICES ELECTRICAL CONTRACTORS KAM ELECTRIC INC 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.