2019-11-14T14:37:51-06:00 2018-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2018-01-01 232715440 STEAMFITTERS LU NO 420 WELFARE PLAN STEA 2673502600 14420 TOWNSEND ROAD NO B PHILADELPHIA PA 191541028 ROBERT WINTHER PLAN ADMINISTRATOR 2673502600 2019-11-14 1 CRAIG D WINTERS CPA P00154131 6103582000 2019-11-14 71.123.47.35 2019-11-14 15:37:36 ES P 84C82A5CE8BF3D00603A16E1B6A895725414823C 84C82A5CE8BF3D00603A16E1B6A895725414823C 2018 2020-03-31 21:24:44Z ROBERT WINTHER 14420 TOWNSEND ROAD NO B PHILADELPHIA PA 191541028 183743158 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 84043013 87689757 2802021 2065134 0 0 86845034 89754891 0 0 69221002 67120701 242703 302367 0 0 0 3698665 2693732 73162370 70116800 13682664 19638091 142005265 161442964 7421822 7791838 134583443 153651126 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 46 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 ANTHONY GALLAGHER CO-CHAIRMAN 1.00 49.00 X 0 202835 143392 FRANK WALL CO-CHAIRMAN 1.00 4.00 X 0 0 0 KEVIN HEFFERNAN TRUSTEE 1.00 44.00 X 0 167042 124400 JAMES GAFFNEY TRUSTEE 1.00 X 0 0 0 PATRICK SHERIDAN TRUSTEE 1.00 44.00 X 0 154863 120747 LEONARD DITUILLIO TRUSTEE 1.00 X 0 0 0 TIMOTHY BRINK RESIGNED CO-CHAIRMAN 1.00 4.00 X 0 0 0 RICHARD PEROSA RESIGNED TRUSTEE 1.00 X 0 0 0 ROBERT WINTHER ADMINISTRATOR 9.00 36.00 X 58166 104158 101645 58166 628898 490184 0 0 1 0 INDEPENDENCE BLUE CROSS 1901 MARKET STREET PHILADELPHIA PA 19103 ADMIN SERVICE FEE 1781291 LABOR FIRST LLC 3000 MIDLANTIC DRIVE SUITE 101 MOUNT LAUREL NJ 08054 ADMIN SERVICE FEE 560471 ZENITH AMERICAN SOLUTIONS 401 LIBERTY AVENUE STE 1200 PITTSBURGH PA 15222 CONTRACT ADMINISTRATOR 288155 SAGE ADVISORY SERVICES LTD CO 5900 SOUTHWEST PARKWAY BLDG 1 AUSTIN TX 78735 INVESTMENT MGMT FEE 136396 CONNER STRONG & BUCKELEW 401 ROUTE 73 NORTH PO BOX 989 MARLTON NJ 08053 INVESTMENT CONSULTING FEE 118000 5 RECEIPTS FROM EMPLOYER 525100 75698586 75698586 PARTICIPANT CONTRIBUTI 525100 11990844 11990844 327 327 87689757 3139166 3139166 92914235 93988267 -1074032 -1074032 -1074032 89754891 87689757 0 2065134 67120701 94748 91155 66273 39729 10462 295972 109035 96243 179496 1801874 73161 27121 14578 3483 21766 MEDICAL CLAIMS AUDIT FE 50485 PCORI FEES 20518 70116800 18113578 17318756 1509658 7115412 7807542 14262 15160 141781 78913 62235 62868 85262804 94566308 30441961 37581385 1789835 1786465 142005265 161442964 1061244 1024956 6360578 6766882 7421822 7791838 X 0 0 0 0 134583443 153651126 134583443 153651126 142005265 161442964 19638091 -570408 0 X 0 1 X 0 0 97222 38070 59152 44559 40843 3716 62868 PRUDENTIAL FIXED RATE FUND 37581385 C 37581385 INCURRED BUT NOT REPORTED 6762382 DUE TO AFFILIATE 4500 6766882 X 89004987 -570408 -570408 89575395 179496 179496 89754891 69528900 0 69528900 179496 408404 587900 70116800 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, 2018 AND 2017. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2015. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN CLAIMS INCURRED BUT NOT REPORTED (IBNR) 408404. 0 0 0 ANTHONY GALLAGHER CO-CHAIRMAN 0 200718 0 0 0 2117 0 110397 0 32995 0 346227 0 0 KEVIN HEFFERNAN TRUSTEE 0 165718 0 0 0 1324 0 94704 0 29696 0 291442 0 0 PATRICK SHERIDAN TRUSTEE 0 153944 0 0 0 919 0 91051 0 29696 0 275610 0 0 ROBERT WINTHER ADMINISTRATOR 57246 102510 0 0 920 1648 24139 42872 12443 22191 94748 169221 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 ESENTIALLY 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 PROTION 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 71 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 JOURNEY 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 CONTRACTORS ASSOCIATION 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 ALLIED POWER SERVICES LLC BALANCE POINT HEATING & AIR LLC BATES BROTHERS MECHANICAL LLC BINSKY & SNYDER LLC BINSKY SERVICE LLC C A D DYNAMICS LLC CFM VR - TESCO LLC CONSTRUCTION & TURNAROUND SERVICES LLC CURTIS CENTER MANAGEMENT LLC DIRECT AIR LLC ENERGY SERVICES LLC FLANAGAN MECHANICAL SERVICES LLC H & W MECHANICAL SERVICES LLC INFRASOURCE CONSTRUCTION LLC IRON HORSE WELDING FABRICATION LLC JLYNN LLC LAREDO MECHANICAL LLC MCP PROJECT MANAGEMENT LLC ONIMUS WELDING AND FABRICATION LLC PARADIGM MECHANICAL LLC PMC MECHANICAL LP PRECISION MECHANICAL CONTRACTING PRECISION MECHANICAL SERVICES LLC PROGRESSIVE MECHANICAL LLC PT MECHANICAL GROUP LLC RUCCI BROTHERS LLC SCANLON ASSOC INDUSTRIAL CONTRACTORS LLC TRISTATE HVAC EQUIPMENT LLP WILLIARD LIMBACH A A DUCKETT INC A S L REFRIGERATION INC A T CHADWICK CO INC AAA REFRIGERATION SERVICE INC ABLE ENGINEERING SERVICES ABLE MECHANICAL INC ACCORD MECHANICAL & MANAGEMENT SVCS INC ACCU TEMP CONTROLS INC ADVANCED PIPING INC ALLSTATES MECHANICAL LTD ATLANTIC PLANT MAINTENANCE INC BENSALEM MAINTENANCE BLANSKI ENERGY MGMT INC BRADLEY-SCIOCCHETTI INC BURKHARDT MECH INC BURNS MECHANICAL INC CAPITOL REFRIGERATION CARRIER BLDG SERVICE CHADWICK A T SERVICE CHE MECHANICAL SERVICES CM 3 BUILDING SOLUTIONS INC CMS MECHANICAL INCORPORATED COLLINS & COLLINS MECHANICAL INC COMPETITIVE PLUMBING & HEATING CONSTRUCTION MAINTENANCE PLUS INC CR MEYER AND SONS COMPANY CSI INTERNATIONAL INC D & D HEATING AND AIR CONDITIONING INC DANELLA CONSTRUCTION CORP DAY & NITE ALL SERVICE PA CORP DAY & ZIMMERMAN DCK DEVINE BROTHERS 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 ELEMENT MECHANICAL SERVICES INC ELLIOTT LEWIS CORP ENERFAB INC ENERPLEX MECH SYSTEMS INC ENGINEERING & REFRIGERATION INC FAB-CRETE INC FALASCA MECHANICAL INC FIVE STAR INC FLEMINGTON INSTRUMENT CO INC FLUIDICS INC FRESH MEADOW MECHANICAL CORP GEM MECHANICAL SVCS INC GENERAL & MECHANICAL CONTRACTORS INC GENERAL ASPHALT PAVING CO OF PHILA GENERAL REFRIGERATION CO INC GENESIO COMPANY GLOBAL SPECTRUMCITIZEN BANK PARK GOSHEN MECHANICAL INC GREAT WESTERN SERVICES INC GSH GROUP INC H & H COMMERCIAL SERVICES H T LYONS INC HAMON CUSTODIS INC HARRIS ENVIRONMENTAL SYSTEMS INC HENKELS & MC COY INC HERMAN GOLDNER CO INC HIGH PURITY SYSTEMS INC HONEYWELL INC HUNTER MECH INC INDUSTRIAL MECHANICAL CONTRACTORS INC INDUSTRIAL REFRIGERATION INC INTREN INC J & J PNEUMATIC TUBE INC J A SMITH HTG & AIR CONDITIONING J F HIERHOLZER MECHANICAL & ELECTRIC J GIVOO CONSULTANTS INC J J WHITE INC J R METZGER INC JOHNSON CONTROLS INC - MILWAUKEE KEYSTONE AIR INC KEYSTONE REFRIGERATION SERVICE INC KIEWIT POWER CONSTRUCTORS CO KINETICS SYSTEMS INCORPORATED 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 C CONTROLS INC M ROSSI MECHANICAL SERVICES MALLARD MECHANICAL INC MAP REFRIGERATION INC MATRIX NORTH AMERICAN CONSTRUCTION INC MAXIMUM MECHANICAL INC MBR CONSTRUCTION SERVICES INC MC CARLS INC MC CLURE CO INC MCCLOSKEY MECHANICAL CONTRACTORS INC MCKENZIE GROUP INC MECCON INDUSTRIES INC METZ INC MILLER BROS DIV OF WAMPOLE-MILLER INC MILLER PIPELINE CORPORATION MODERN CONTROLS INC NEIL S SULLIVAN ASSOCIATES LTD NOOTER CONSTRUCTION CO NORTHEAST MECHANICAL SERVICES INC OMNI INSTRUMNTATION SERVICES INC PETERSON SERVICE CO INC PHARMACEUTICAL PROCUREMENT AND LOGISITCS PHILADELPHIA EAGLES STADIUM POSTLER & JAECKLE CORP PROJECT CONTROL SERVICES INC QUAKER MECHANICAL INC R A M M INC REGION SERVICE CO INC RICKBORN INDUSTRIAL SERVICES RIGGS DISTLER & COMPANY RIVER MECHANICAL INC RIVER MECHANICAL SERVICES INC SASS-MOORE SERVICE SCHECK MECHANICAL CORPORATION SCOTT MECHANICAL INC SDA MECHANICAL SERVICES INC SHELBY MECHANICAL INC SIEMENS BLDG TECHNOLOGIESLANDIS DIV SPECTRUM ARENA INC STEVENS HEATING & AIR CONDITIONING SULPIZIO INC SURETY MECH SERVICES INC T C S HEATING & AIR CONDITIONING THE WARKO GROUP THOMAS P CARNEY INC TOZOUR ENERGY SYSTEMS TRACEY MECHANICAL INC TRANE COMPANY TRUSKEY INC U S FACILITIES U S PIPING INC UTILITY LINE SERVICES INC VALIANT ENERGY SERVICES VOEGELE MECHANICAL INC W F SMITH INC W KRAMER ASSOC INC WEATHERVANE SERVICE INC WEST CHESTER MECH CONTRACTORS INC WHEELING MECHANICAL INC WINSLOW SERVICES 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.