2019-11-14T14:23:54-06:00 2018-12-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2018-01-01 273819946 IAP WORLDWIDE SERVICES INC VEBA % TANYA MILLER IAPW 3217847100 7315 N ATLANTIC AVE CAPE CANAVERAL FL 32920 CHARLES COSGROVE CFO 3217847149 2019-11-15 true MARC A AZAR P91739349 4048746244 2019-11-15 50.58.246.46 67983820193185000015 2019-11-14 P 4DA45D1CA0EF717CA46A1B531AFFB246A857A9ED 0C95D3215222AA55D8D71EA37299A2C46B38ADA2 2018 2020-03-31 21:24:44Z TANYA MILLER 7315 N ATLANTIC AVE CAPE CANAVERAL FL 32920 19600133 false X N/A X 1993 FL TO PROVIDE WELFARE BENEFITS FOR ELIGIBLE EMPLOYEES OF THE COMPANY AND THEIR ELIGIBLE DEPENDENTS. 3 0 0 3106 2106 0 0 15763583 19597027 4826 3106 0 0 15768409 19600133 0 0 14154025 18985137 0 0 0 0 0 938298 1158487 15092323 20143624 676086 -543491 938444 440096 0 45143 938444 394953 TO PROVIDE WELFARE BENEFITS FOR ELIGIBLE EMPLOYEES OF THE COMPANY AND THEIR ELIGIBLE DEPENDENTS. false false TO PROVIDE FOR THE PAYMENT OF MEDICAL, DENTAL, FULLY-INSURED VISION, SHORT-TERM DISABILITY, LONG-TERM DISABILITY, LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS TO CERTAIN EMPLOYEES OF IAP WORLDWIDE SERVICES, INC. UNDER THE PROVISIONS OF A GROUP INSURANCE POLICY. false false false false false false false false false false false false false true true 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 0 0 0 true true false false false false false false false X 3 0 true false false false false true false true false false false true false false false false false false X TANYA MILLER 3217847149 7315 N ATLANTIC AVE CAPE CANAVERAL FL 32920 X ROBERT HARGIS BOARD MEMBER 1.0 40.0 X 0 0 0 PASCAL BUDGE BOARD MEMBER 1.0 40.0 X 0 0 0 David Craig BOARD MEMBER 1.0 40.0 X 0 0 0 TANYA MILLER SECRETARY 1.0 40.0 X 0 0 0 LYNN SMEY DIRECTOR 1.0 40.0 X 0 0 0 TOTAL RELATED PARTY COMP FOR ABOVE TRUSTEES 0.0 0.0 X 0 1143682 125850 INFORMATION MADE AVAILABLE TO IRS UPON ITS REQUEST 0.0 0.0 X 0 0 0 0 1143682 125850 0 false true false Bank of America 100 North Tryon Street CHARLOTTE NC 28255 STOPLOSS 597434 PNC Bank The Tower at PNC Plaza 500 Fifth Av PITTSBURGH PA 15222 USI INS SVC 132000 BLUE CROSS BLUE SHIELD 4800 Deerwood Campus pkwy JACKSONVILLE FL 32246 ASO FEES 249725 3 0 EMPLOYER CONTRIBUTIONS 525100 12442871 12442871 PARTICIPANT CONTRIBUTIONS 525100 7154156 7154156 19597027 3106 3106 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19600133 19597027 3106 0 0 0 18985137 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ADMINISTRATIVE EXPENSE 1158487 20143624 0 0 938261 439792 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 183 304 938444 440096 0 45143 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 45143 X 938444 394953 0 0 0 0 938444 394953 938444 440096 -543491 X X false true true false 0 0 X 19600133 19600133 19600133 20143624 20143624 20143624 FORM 990, PART IV, LINE 11F The VEBA trust funding the Plan received an exemption letter from the Internal Revenue Service ("IRS") dated July 27, 2010, stating that the trust is tax-exempt under the provisions of Section 501(c)(9) of the Internal Revenue Code ("IRC"). However, as a result of the Plan's funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded in 2018 for unrelated business taxable income. In addition, the Plan and the trust are required to operate in conformity with the IRC to maintain the tax-exempt status of the trust. The Plan administrator believes that the Plan is being operated in compliance with the applicable requirements of the IRC and, therefore, believes the related trust is tax-exempt. GAAP requires plan management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. false false false TOTAL RELATED PARTY COMP FOR ABOVE TRUSTEES 0 1143682 0 0 0 0 0 44945 0 97680 0 1286307 0 0 FORM 990, PART IV, LINE 19 The Master Trust Agreement and other governing policies are made available on its member's website. A paper copy is also provided upon request to members, along with any other requests for financial information related to the Trust. FORM 990, PART IV, LINE 34 IAP Worldwide Services, Inc. is a sponsoring organization that contributes 10% or more for the benefit of IAP Worldwide Services, Inc. Employee Welfare Benefit Trust, (the "Trust"). Therefore, IAP Worldwide Services, Inc. has accordingly been shown on the return as having a relationship to the Trust. FORM 990, PART VI, LINE 2 IAP WORLDWIDE SERVICES, INC., THE SPONSORING ORGANIZATION, COMPENSATES THE TRUSTEES FOR THEIR CAPACITIES AS EMPLOYEES OF THAT CORPORATION. THEREFORE, THE TRUSTEES ARE CONSIDERED FOR THE PURPOSE OF THIS QUESTION TO HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER AS THEY ARE ALL EMPLOYED BY THE SAME ORGANIZATION. IAP WORLDWIDE SERVICES, INC. EMPLOYEE WELFARE BENEFIT TRUST DOES NOT COMPENSATE THE TRUSTEES IN ANY WAY. FORM 990, PART VI, LINE 7A THE TRUSTEES LISTED ON PART VII WERE INITIALLY SELECTED BY THE VICE-PRESIDENT OF IAP WORLDWIDE SERVICES, INC., THE SPONSORING ORGANIZATION. THEY ARE RETAINED AS TRUSTEES UNTIL THEY ARE NO LONGER WITH THE COMPANY OR UPON REMOVAL BY THE VICE-PRESIDENT OF IAP WORLDWIDE SERVICES, INC. THE TRUSTEES MAY ALSO VOLUNTARILY RESIGN FROM THEIR DUTIES AS BOARD MEMBERS. FORM 990, PART VI, LINE 8A Minutes are recorded at Trustee Meetings and reviewed by each Trustee before the next scheduled meeting. FORM 990, PART VI, LINE 11 A draft copy of the 990 is sent to the delegated trustees for review and completion with assistance from the external CPA Firm and Legal Counsel. Upon completion and submission to the IRS, each trustee receives a copy of the final return. Meeting minutes are recorded at the trustee meeting. FORM 990, PART VII, SECTION A THE TRUSTEES LISTED ON PART VII RECEIVED NO COMPENSATION FROM IAP WORLDWIDE SERVICES, INC EMPLOYEE WELFARE BENEFIT TRUST, (THE "TRUST"). THE AMOUNT SHOWN IN PART VII WAS PAID BY THE SPONSORING ORGANIZATION, IAP WORLDWIDE SERVICES, INC. FOR SERVICES PERFORMED BY THE TRUSTEES IN THEIR CAPACITY AS EMPLOYEES OF IAP WORLDWIDE SERVICES, INC. AND IS BEING DISCLOSED AS COMPENSATION RECEIVED FROM A RELATED ENTITY. NO PART OF THE DISCLOSED COMPENSATION RELATED TO THEIR DUTIES AS TRUSTEES OF THE TRUST. AN ITEMIZED LIST, DETAILING THE INDIVIDUAL TRUSTEE AMOUNTS, WILL BE PROVIDED TO THE IRS UPON ITS REQUEST. IAP WORLDWIDE SERVICES INC 7315 N ATLANTIC AVE CAPE CANAVERAL FL 32920 421628757 GOVT CONTRACT DE NA C-CORP 0 0 false false false false false false false false false false false false false false true true false false false true