2025-10-15T07:48:04-07:00 2024-12-31 223163246 DAVID A GERSON CPA & ASSOCIATES PC 201 W PASSAIC ST STE 405 ROCHELLE PARK NJ 07662 990 2024-01-01 221530864 JOURNEYMEN OF PLUMBING & PIPEFITTING IND WELFARE FUND OF LOCAL 274 JOUR 9736017336 36 HOPATCHUNG ROAD HOPATCONG NJ 07843 Matthew Castrovinci Administrator 2025-10-15 true true David A Gerson P01209046 2018430444 2024 2025-03-06 01:10:19Z 36 HOPATCHUNG ROAD HOPATCONG NJ 07843 11838777 false X N/A X 1952 Provide group health benefits for eligible participants and their qualified dependents. 6 6 0 0 0 10403734 11047491 303205 788654 2632 10706939 11838777 0 7738463 9393518 0 0 0 534419 533718 8272882 9927236 2434057 1911541 15130522 17153575 1149011 1260523 13981511 15893052 Provide group health benefits for eligible participants and their qualified dependents. false false 9839549 11047491 Provided group health benefits to eligible participants and their qualified dependents. 9839549 false false false false false false false false false false false false false true false 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 false 0 false false false false false false false false X 6 6 true false false false false true false true false false false true false false false false false false X Basil Castrovinci Assoc Inc 9736013828 36 Hopatchung Road Hopatcong NJ 07843 Edward Discoll Trustee 1.00 40.00 X 0 191673 130484 Chester Rozmus Trustee 1.00 40.00 X 0 175429 127961 Timothy Curran Trustee 1.00 40.00 X 0 175076 127961 Kevin Armistead-Armistead Mech Trustee 1.00 0.00 X 0 0 0 Phillip Petillo - MCA Trustee 1.00 0.00 X 0 0 0 Robert DurrJr -BinskySnyder Trustee 1.00 0.00 X 0 0 0 542178 386406 0 false true false Basil Castrovinci Associates 36 Hopatchung Road Hopatcong NJ 07843 TPA & Actuary 251518 Aetna 9 Entin Road Parsippany NJ 07054 Claims Processing 194513 2 0 Employer Contributions 230000 11001142 11001142 Participants 230000 46349 46349 11047491 788654 788654 0 0 0 0 0 0 0 Other Additions 2632 2632 2632 11838777 11838777 0 0 0 9393518 9393518 0 0 0 0 0 0 0 23400 23400 31416 31416 0 0 7556 7556 0 0 0 0 0 10472 10472 0 0 0 0 0 0 3143 3143 TPA fees, claims processing 251518 251518 Claims processing 194513 194513 Office, supplies, tel, other 11700 11700 0 9927236 9839549 87687 0 0 2079423 1346173 0 1029165 1023019 0 0 0 0 0 0 12021934 14780783 0 0 0 3600 15130522 17153575 67145 138396 1081866 1122127 1149011 1260523 X 13981511 15893052 13981511 15893052 15130522 17153575 1911541 X false true X true false Benefits Payable (FASB ASC 965) 1122127 1122127 11831221 11831221 7556 7556 11838777 9879419 9879419 7556 40261 47817 9927236 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S FASB ASC 965 adjustment $40261 false false false Chester Rozmus Trustee 172459 2970 127961 303390 Edward Discoll Trustee 182518 9155 130484 322157 Timothy Curran Trustee 172459 2617 127961 303037 Form 990, Part VI, Section A, Line 2 Edward Driscoll, Timothy Curran and Chester Rozmus are employees of Pipefitters Local Union No. 274. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by the independent auditor and is based upon the audit report. The return is provided to Fund management for their review prior to its submission. Form 990, Part VI, Section C, Line 19 Governing documents, filings and audited financial statements are made available upon request or may be examined at the address of the Plan. Local 274 Annuity Fund 36 Hopatchung Road Hopatcong NJ 07843 222361111 Affilated Annuity Fund NJ 501(a) N/A false Local 274 Education Fund 205 Jefferson Road Parsippany NJ 07054 226092927 Affiliated Education Fund NJ 501(c)3 N/A N/A false Local 274 Pension Fund 36 Hopatchung Road Hopatcong NJ 07843 221665266 Affiliated Pension Fund NJ 501 N/A false Pipefitters Local Union No 274 205 Jefferson Road Parsippany NJ 07054 221340615 Affiliated Local Union NJ 501(c)5 N/A false Cost of Living Fund of Local 274 36 Hopatchung Road Hopatcong NJ 07843 222611534 Affiliated Cost of Living Fund NJ 501(c)9 N/A false false false false false false false false false false false true false false false false false false false false Local 274 Education Fund k 10472 FMV