2020-11-13T10:37:28-06:00 2019-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2019-01-01 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 2020-11-13 1 CRAIG D WINTERS CPA P00154131 6103582000 2020-11-13 71.123.47.35 2020-11-13 11:37:18 ES P 6D07521A3531DA6A8CF44653753D1BFA6E4FC03B 6D07521A3531DA6A8CF44653753D1BFA6E4FC03B 2019 2021-04-22 16:20:28Z JAMES R MURRIAN 501 CARR ROAD NO 220 WILMINGTON DE 198092800 22310530 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 18459069 17794407 140710 346083 0 0 18599779 18140490 0 0 11115998 13247181 0 0 0 0 0 882079 1018924 11998077 14266105 6601702 3874385 17844327 22790571 275357 180952 17568970 22609619 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 1 955 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 129084 93428 DANIEL HAHN CO-CHAIRMAN 2.00 4.00 X 0 0 0 BRYAN GULLION TRUSTEE 2.00 4.00 X 0 0 0 BRUCE ESPER TRUSTEE 2.00 38.00 X 0 106668 77204 DARREN SCOTT TRUSTEE 2.00 38.00 X 0 107748 77985 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 4.00 X 0 0 0 0 343500 248617 0 0 1 0 ZENITH AMERICAN SOLUTIONS INC 401 LIBERTY AVENUE STE 1200 PITTSBURGH PA 15222 CONTRACT ADMIN 425487 AETNA 980 JOLLY ROAD MAIL STOP U11E BLUE BELL PA 19422 ADMIN SERVICE FEE 303838 2 RECEIPTS FROM EMPLOYER 525100 16232863 16232863 RECEIPTS FROM PARTICIP 525100 1561544 1561544 17794407 326784 326784 4189339 4170040 19299 19299 19299 18140490 17794407 0 346083 13247181 373306 30477 17830 71103 435976 67742 7197 8529 PCORI FEES 4870 DUES AND SUBSCRIPTIONS 1894 14266105 2843840 3931882 1005404 108618 1942783 2197363 7498 11221 12044802 16541487 17844327 22790571 275357 180952 275357 180952 X 0 0 0 0 17568970 22609619 17568970 22609619 17844327 22790571 3874385 1166264 0 X 0 1 X 0 0 0 X 19235651 1166264 1166264 18069387 71103 71103 18140490 14195002 0 14195002 71103 71103 14266105 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, 2019 AND 2018. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2016. 0 0 0 JAMES R MURRIAN CHAIRMAN 0 128004 0 0 0 1080 0 50614 0 42814 0 222512 0 0 BRUCE ESPER TRUSTEE 0 106668 0 0 0 0 0 41825 0 35379 0 183872 0 0 DARREN SCOTT TRUSTEE 0 106668 0 0 0 1080 0 42248 0 35737 0 185733 0 0 FORM 990, PART VI, SECTION A, LINE 3 ZENITH AMERICAN SOLUTIONS IS A THIRD PARTY ADMINISTRATOR THAT HAS BEEN APPOINTED TO DEAL WITH DAILY ADMINISTRATIVE ACTIVITES AS FURTHER 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 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 22 W-2'S ISSUED REPORTED ON FORM W-3. 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 B & B LIGHTING PROTECTION LLC BELLES NETWORK SERVICES LLC GENERATION ELECTRICAL SERVICES LLC JJD ELECTRIC LLC KANE COMMUNICATIONS LLC MNS ENTERPRISES LLC UNITED COMMUNICATION SERVICES LLC AL GLEESON ELECTRICAL CO INC ALBARELL ELECTRIC INC BATTAGLIA ELECTRIC INC CARR & DUFF INC CHAMMINGS ELECTRIC INC DEVON ELECTRIC INC DIAMOND ELECTRIC INC DONALDSON ELECTRIC INC EDWIN L HEIM CO FIRST STATE ELECTRIC CO FLEMINGTON INSTRUMENT CO FURNESS ELECTRIC CO INC GOLDSMITH ASSOCIATES INC HAZEL & BUEHLER INC HIGH VOLTAGE MAINTENANCE CORP I B ABEL INC JANVIER ELECTRIC INC JONES LANG LASALLE AMERICAS INC - NY KAM ELECTRIC INC LAN CONNECT INC LEE'S ELECTRICAL CONTRACTING INC MADDEN ELECTRIC MATRIX NAC NEI ELECTRIC INC NOOTER CONSTRUCTION CO PRECISION ELECTRICAL CONTRACTORS PREFERRED ELECTRIC INC RAY ANGELINI INC RIGGS DISTLER & COMPANY RILEY ELECTRIC INC ROGERS-CIPOLLONO ELECTRIC INC SCHAUER ELECTRIC INC SCOTT TESTING INC SHIELDS ELECTRIC INC SUPERIOR ELECTRIC SERVICE CO TANGENT CABLE SYSTEMS INC TOMEY ELECTRIC INC TRICOMM SERVICES CORPORATION H & H SERVICES ELECTRICAL CONTRACTORS 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.