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PLUMBERS & STEAMFITTERS LOCAL UNION #248 HEALTH & WELFARE TRUST FUND: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
PLUMBERS & STEAMFITTERS LOCAL UNION #248 HEALTH & WELFARE TRUST FUND (EIN 61-6038481)
Tax period
2017-06-01 to 2018-05-31
Filed
2019-04-15
IRS object ID
201921059349301637
Schema version
2017v2.3
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)
Return2019-04-15T09:28:21-05:00ReturnTs
Tax Period End2018-05-31TaxPeriodEndDt

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 Begin2017-06-01TaxPeriodBeginDt

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
Signature2019-04-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFRANK N HESTANDPreparerPersonNm
PTINP01296621PTIN
Phone8592763573PhoneNum
Preparation2019-04-15PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address71.31.28.149IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-04-15IPDt
IP Tm09:28:21IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id285DADB7F12A953D6A7E91D2CEC874F2E67A16FDAtSubmissionCreationDeviceId
At Submission Filing Device Id2B33F6B4E1E9682540673C51F4928E093F34B436AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

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$5,166,455GrossReceiptsAmt
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 Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$4,452,966PYProgramServiceRevenueAmt
CY Program Service Revenue$5,069,448CYProgramServiceRevenueAmt
PY Investment Income$40,742PYInvestmentIncomeAmt
CY Investment Income$93,800CYInvestmentIncomeAmt
PY Other Revenue$7,785PYOtherRevenueAmt
CY Other Revenue$3,207CYOtherRevenueAmt
PY Total Revenue$4,501,493PYTotalRevenueAmt
CY Total Revenue$5,166,455CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$4,285,926PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$4,101,703CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$158,985PYOtherExpensesAmt
CY Other Expenses$169,121CYOtherExpensesAmt
PY Total Expenses$4,444,911PYTotalExpensesAmt
CY Total Expenses$4,270,824CYTotalExpensesAmt
PY Revenues Less Expenses$56,582PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$895,631CYRevenuesLessExpensesAmt
Total Assets BOY$4,788,769TotalAssetsBOYAmt
Total Assets EOY$5,632,764TotalAssetsEOYAmt
Total Liabilities BOY$88,217TotalLiabilitiesBOYAmt
Total Liabilities EOY$47,707TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,700,552NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,585,057NetAssetsOrFundBalancesEOYAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
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
MICHAEL GULLETT
TRUSTEEYes (X)$0$0$0
JAMIE RUCKER
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$116,228CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS$4,399,597$4,399,597
EMPLOYEE CONTRIBUTIONS$669,851$669,851
FieldValueIRS element (for citing)
Total Program Service Revenue$5,069,448TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$93,800TotalRevenueColumnAmt
Related Or Exempt Func Income$93,800RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Total Revenue Column$3,207TotalRevenueColumnAmt
Related Or Exempt Func Income$3,207RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$3,207OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,166,455TotalRevenueColumnAmt
Related Or Exempt Func Income$5,166,455RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$4,101,703TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,230TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

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

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$139,524TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$7,861TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,710TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,796TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,270,824TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$576BOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,907,032BOYAmt
EOY$422,675EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$289,455BOYAmt
EOY$439,384EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,053BOYAmt
EOY$3,543EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,585,653BOYAmt
EOY$4,767,162EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,788,769BOYAmt
EOY$5,632,764EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$88,217BOYAmt
EOY$47,707EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$88,217BOYAmt
EOY$47,707EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$4,700,552BOYAmt
EOY$5,585,057EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,700,552BOYAmt
EOY$5,585,057EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,788,769BOYAmt
EOY$5,632,764EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$895,631ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$11,126NetUnrlzdGainsLossesInvstAmt
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$5,166,455TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$5,166,455RevenueSubtotalAmt
Total Revenue Per Form990$5,166,455TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,270,824TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$4,270,824ExpensesSubtotalAmt
Total Expenses Per Form990$4,270,824TotalExpensesPerForm990Amt

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 (46 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
PLUMBERS 521
N/Afalse
NORTHWESTERN OHIO PLUMBERS
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
LIMA PLUMBERS
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
PIPE TRADES MN
N/Afalse
PLUMBERS 452
N/Afalse
ATLAS INDUSTRIAL
N/Afalse
GLOBAL SCAFFOLD
N/Afalse
PLUMBERS 524
N/Afalse
PIPELOGIC
N/Afalse
DEBRA KUEMPEL
N/Afalse
GEIGER BROTHERS
N/Afalse
LUSK MECHANICAL
N/Afalse
TOTAL TESTED
N/Afalse
ADD RECIPROCALS PRIOR NET
N/Afalse
H&W SUBSIDY
N/Afalse
TOTAL
N/Afalse
TOTAL PER WTB
N/Afalse
VARIANCEE
N/Afalse
VARIANCES DUE TO RECIPROCALS BEING
N/Afalse
HOURS
N/Afalse
CONTRIBUTIONS
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