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PLUMBERS & STEAMFITTERS LOCAL UNION #248 HEALTH & WELFARE TRUST FUND: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
PLUMBERS & STEAMFITTERS LOCAL UNION #248 HEALTH & WELFARE TRUST FUND (EIN 61-6038481)
Tax period
2019-06-01 to 2020-05-31
Filed
2021-04-15
IRS object ID
202131059349300018
Schema version
2019v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2021-04-15T08:52:33-05:00ReturnTs
Tax Period End2020-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN611336870PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FRANK N HESTAND CPA PSCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1261 REGENCY CIR FL 1AddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40503ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN616038481EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PLUMBERS & STEAMFITTERS LU 248BusinessNameLine1Txt
Business Name Line2HEALTH AND WELFARE FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPLUMBusinessNameControlTxt
Phone6063252544PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1333 WEST VINE STREETAddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40507ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN HOLBROOKPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone6063252544PhoneNum
Signature2021-04-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFRANK N HESTANDPreparerPersonNm
PTINP01296621PTIN
Phone8592763573PhoneNum
Preparation2021-04-13PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN HOLBROOKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1333 WEST VINE STREETAddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40507ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,542,710GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Legal Domicile StateKYLegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,657,040PYProgramServiceRevenueAmt
CY Program Service Revenue$5,386,203CYProgramServiceRevenueAmt
PY Investment Income$130,829PYInvestmentIncomeAmt
CY Investment Income$155,910CYInvestmentIncomeAmt
PY Other Revenue$4,315PYOtherRevenueAmt
CY Other Revenue$597CYOtherRevenueAmt
PY Total Revenue$5,792,184PYTotalRevenueAmt
CY Total Revenue$5,542,710CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$4,557,683PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$4,604,410CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$187,561PYOtherExpensesAmt
CY Other Expenses$186,668CYOtherExpensesAmt
PY Total Expenses$4,745,244PYTotalExpensesAmt
CY Total Expenses$4,791,078CYTotalExpensesAmt
PY Revenues Less Expenses$1,046,940PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$751,632CYRevenuesLessExpensesAmt
Total Assets BOY$6,838,756TotalAssetsBOYAmt
Total Assets EOY$7,866,125TotalAssetsEOYAmt
Total Liabilities BOY$93,160TotalLiabilitiesBOYAmt
Total Liabilities EOY$35,445TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,745,596NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,830,680NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE PROVISION OF HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonUMRPersonNm
Phone8592261700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1333 WEST VINE STREETAddressLine1Txt
Address Line2STE 500AddressLine2Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40507ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BEN COLLIER
TRUSTEEYes (X)$0$0$0
MICHAEL GULLETT
TRUSTEEYes (X)$0$0$0
JOHN HOLBROOK
TRUSTEEYes (X)$0$0$0
SCOTT TAYLOR
TRUSTEEYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UMRBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1333 WEST VINE STREETAddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40507ZIPCd
FieldValueIRS element (for citing)
ServicesADMINISTRATIONServicesDesc
Compensation$128,724CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS$4,667,970$4,667,970
EMPLOYEE CONTRIBUTIONS$718,233$718,233
FieldValueIRS element (for citing)
Total Program Service Revenue$5,386,203TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$155,910TotalRevenueColumnAmt
Related Or Exempt Func Income$155,910RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Total Revenue Column$597TotalRevenueColumnAmt
Related Or Exempt Func Income$597RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$597OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,542,710TotalRevenueColumnAmt
Related Or Exempt Func Income$5,542,710RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$4,604,410TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$16,660TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,000TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$157,844TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,373TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$490TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,301TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,791,078TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$564,471BOYAmt
EOY$744,684EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$711,603BOYAmt
EOY$218,534EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,127BOYAmt
EOY$6,201EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,559,555BOYAmt
EOY$6,896,706EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,838,756BOYAmt
EOY$7,866,125EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$93,160BOYAmt
EOY$35,445EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$93,160BOYAmt
EOY$35,445EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$6,745,596BOYAmt
EOY$7,830,680EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,745,596BOYAmt
EOY$7,830,680EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,838,756BOYAmt
EOY$7,866,125EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$751,632ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$333,452NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$5,542,710TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$5,542,710RevenueSubtotalAmt
Total Revenue Per Form990$5,542,710TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,791,078TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$4,791,078ExpensesSubtotalAmt
Total Expenses Per Form990$4,791,078TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS REVIEWED BY THE CONTRACT ADMINISTRATOR PRIOR TO ITS SUBMISSION.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (30 entries)

Direct Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
PLUMBERS AND STEAMFITTERS 248
N/Afalse
EARLY CONSTRUCTION CO
N/Afalse
ENERFAB
N/Afalse
PLUMBERS AND STEAMFITTERS LU 248
N/Afalse
WB FOSSON AND SONS
N/Afalse
PLUMBERS 633 H&W
N/Afalse
ALPHA MECHANICAL
N/Afalse
MECHINCAL CONSTRUCTION
N/Afalse
UNITED CONSTRUCTION
N/Afalse
CIMCO INC
N/Afalse
GRAYCOR
N/Afalse
PRITCHARD ELECTRIC
N/Afalse
ENGEL WELDING INC
N/Afalse
ATLANTA PLANT SERVICES
N/Afalse
CONSTRUCTION & DESIGN SERVICES
N/Afalse
H&R CONSTRUCTION
N/Afalse
PROFESSIONAL CONSTRUCTION SVC
N/Afalse
HMC SERVICES CO
N/Afalse
ATLANTA PLUMBERS
N/Afalse
STERLING BOILER
N/Afalse
ADVANCED PROJECT CONTROLS
N/Afalse
TURNER INDUSTRIAL MAINTENANCE
N/Afalse
J&J GENERAL MAINTENANCE
N/Afalse
MAY CONTRACTING
N/Afalse
SOUTHEASTERN PIPETRADES
N/Afalse
PLUMBERS 452
N/Afalse
ATLAS INDUSTRIAL
N/Afalse
GLOBAL SCAFFOLD
N/Afalse
PIPELOGIC
N/Afalse
DEBRA KUEMPEL
N/Afalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd