2025-11-17T18:40:31-06:00 2024-12-31 WITHUMSMITHBROWNPC 1800 TYSONS BLVD SUITE 800 TYSONS VA 22102 990 2024-01-01 237024556 IBEW HEALTH AND WELFARE TRUST FUND NECA LOCAL UNION NO 313 % SCOTT ERNSBERGER C/O ZENITH IBEW 3027622008 TWO GTWY CTR 603 STANWIX ST S 1500 PITTSBURGH PA 15222 JAMES R MURRIAN CHAIRMAN 3027622008 2025-11-17 true true RICHARD RUVELSON P00234075 3012726000 2024 2025-03-06 01:10:19Z JAMES R MURRIAN TWO GTWY CTR 603 STANWIX ST S1500 PITTSBURGH PA 15222 18856129 false 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 7 0 0 0 0 0 0 17613561 17627409 357218 486947 0 741773 17970779 18856129 0 0 16640166 19059299 0 0 0 0 0 1184520 2020721 17824686 21080020 146093 -2223891 26763896 28321621 109809 2533453 26654087 25788168 X 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 THE REVENUES AND EXPENSES ARE CONSIDERED TO BE FOR THIS PURPOSE. false false 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. false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false true false false true X 908 0 true 0 false false false false false false false false X 8 7 false true false false false true false true true false false false false false false false false false X SCOTT ERNSBERGER CO ZENITH 3027622008 TWO GATEWAY CTR 603 STANWIX ST S PITTSBURGH PA 15222 X JAMES R MURRIAN CHAIRMAN 2.0 43.0 X 0 152061 104302 DANIEL HAHN CO-CHAIRMAN 2.0 6.0 X 0 0 0 BRUCE ESPER TRUSTEE 2.0 38.0 X 0 0 0 ROBERT F MACLENNAN TRUSTEE 2.0 38.0 X 0 0 0 JOHN B DENNIS III TRUSTEE 2.0 38.0 X 0 0 0 JAMES MEYER TRUSTEE 2.0 6.0 X 0 0 0 FRED FISHER TRUSTEE 2.0 4.0 X 0 0 0 JIMMIE FITZSIMMONS TRUSTEE 2.0 4.0 X 0 0 0 0 152061 104302 0 false true false ZENITH AMERICAN SOLUTIONS INC TWO GTWY CTR 603 STANWIX ST S PITTSBURGH PA 15222 CONTRACT ADMIN 447415 AETNA 980 JOLLY ROAD MAIL STOP U11E BLUE BELL PA 19422 ADMIN SERVICE FEE 443985 2 0 RECEIPTS FROM EMPLOYER 525100 15595728 15595728 RECEIPTS FROM PARTICIPANTS 525100 2031681 2031681 17627409 486947 0 486947 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 RECIPROCAL CONTRIBUTIONS 900099 491086 491086 RECIPROCAL INCOME 900099 240139 240139 LIQUIDATED DAMAGES 900099 6379 6379 4169 4169 741773 18856129 18369182 0 486947 0 0 0 19059299 0 0 0 0 0 0 99092 52315 12586 0 0 95512 875410 0 83473 0 0 0 0 0 11520 0 0 0 10570 OTHER FUND EXPENSES 773801 PCORI FEE 5429 DUES & SUBSCRIPTIONS 1013 21080020 5627087 6039771 4167 491234 0 0 1465299 84238 0 0 0 0 0 0 0 0 0 0 0 0 19667343 21706378 0 0 0 0 0 0 0 0 26763896 28321621 109809 2533453 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 109809 2533453 X 0 0 0 0 26654087 25788168 26654087 25788168 26763896 28321621 X -2223891 1144254 213718 X false false false false false false JAMES R MURRIAN CHAIRMAN 0 148980 0 0 0 3081 0 59748 0 44554 0 256363 0 0 FORM 990, PART V, LINE 2A: THE PLAN DOES NOT HAVE ANY EMPLOYEES. THE PLAN DOES REPORT TAXABLE BENEFITS TO MEMBERS OF THE PLAN AND REPORTED 12 W-2'S ISSUED FOR 2024 TO MEMBERS RELATED TO THESE TAXABLE BENEFITS. 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 EFFECTIVELY ALL ASPECTS OF ADMINISTRATION AND OPERATION OF PLAN, INCLUDING CERTAIN OVERSIGHT OF VENDORS THAT PROVIDE SERVICES FOR THE OPERATION OF THE PLAN. THIS INCLUDES PERFORMING THE DAILY ADMINISTRATIVE ACTIVITIES 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 VII ITEM 7 BUT IS NOT CONSIDERED TO CONSTITUTE TRANSACTIONS CONSIDERED BY PART IV ITEM 32. FORM 990, PART XI, LINE 9: 213,178 NET ASSET ADJUSTMENT FROM PRIOR PERIOD. NECA LU NO 313 IBEW PENSION PL TWO GATEWAY CTR 603 STANWIX ST S 15 PITTSBURGH PA 15222 516025969 PENSION PLAN PA 401(A) NA false NECA LU NO 313 IBEW DEFERRED INCOME PL TWO GTWY CTR 603 STANWIX ST S PITTSBURGH PA 15222 510285774 RETIREMENT PA 401(A) NA false UNION ELECTRICAL WORKERS INC 814 WEST BASIN RD NEW CASTLE DE 19720 237372758 TITLE HLDG CO DE 501(C)(2) NA false IBEW 313 JOINT APPRENTICE 814 WEST BASIN RD NEW CASTLE DE 19720 237024558 CHARITABLE DE 501(C)(3) NA false INTERNATIONAL BROTHERHOOD OF 313 IBEW 814 WEST BASIN RD NEW CASTLE DE 19720 510025597 LABOR ORG DE 501(C)(5) NA false PENN-DEL JERSEY CHAPTER OF NATIONAL ELEC 2003 RENAISSANCE BLVD KING OF PRUSSIA PA 19406 231279973 ASSOCIATION PA 501(C)(6) NA false American Rod Company LLC Atlas Electric LLC B & B Lightning Protection LLC Delaware Electric LLC Generation Electrical Services LLC Ion Electrical Construction Service LLC JJD Electric LLC Kane Communications LLC Main Street Technologies DE MNS Enterprises LLC Paramount Electrical Service Scanlon Assoc Industrial Contractors LLC Union Electric Contracting Co LLC AC Scott Electric Company Inc Battaglia Electric Inc Billitier Electric Inc Burlington Electrical Testing Co Inc Chammings Electric Inc Climate Pros Deca Incorporated Diamond Electric Inc Donaldson Electric Inc Edwin L Heim Co Electrician's Salary Deferral Plan EWODUnion Bldg Trades Federal Credit First State Electric Co Furness Electric Co Inc Goldsmith Associates Inc Hatzel & Buehler Inc Hobbs & Co Inc J J White Inc Janvier Electric Inc Jones Lang LaSalle Americas Inc-NY LanConnect Inc Lubas Electric Matrix NAC Modern Controls Inc Nooter Construction Co Omni Instrumentation & Elec Services Inc Penn-Ohio Electrical Company Preferred Electric Inc Riggs Distler & Company Scott Testing Inc Shields Electric Inc Superior Electric Service Co Tangent Cable Systems Inc Tomey Electric Inc false false false false false false false false false false false true false true false false false false false 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 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 CORPORATION FOR CERTAIN BUSINESSES FOR WHICH THE PLAN DOES NOT HAVE TYPE OF ENTITY.