2018-11-09T08:25:41-06:00 2017-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2017-01-01 232715440 STEAMFITTERS LU NO 420 WELFARE PLAN STEA 2673502600 14420 TOWNSEND ROAD NO B PHILADELPHIA PA 191541028 ROBERT WINTHER PLAN ADMINISTRATOR 2673502600 2018-11-09 1 CRAIG D WINTERS CPA P00154131 6103582000 2018-11-09 71.123.47.35 2018-11-09 09:25:34 ES P 1FFE5B72DC4B4ED1ECEEE06A8A6AC6D38CD739A9 84C82A5CE8BF3D00603A16E1B6A895725414823C 2017 2019-02-21 02:37:17Z ROBERT WINTHER 14420 TOWNSEND ROAD NO B PHILADELPHIA PA 191541028 186572353 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 84083068 84043013 1921071 2802021 0 0 86004139 86845034 0 0 67940247 69221002 233223 242703 0 0 0 4294970 3698665 72468440 73162370 13535699 13682664 127882979 142005265 6853698 7421822 121029281 134583443 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 54 0 1 0 1 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 190416 138955 TIMOTHY BRINK CO-CHAIRMAN 1.00 4.00 X 0 0 0 KEVIN HEFFERNAN TRUSTEE 1.00 44.00 X 0 157463 120885 RICHARD PEROSA TRUSTEE 1.00 X 0 0 0 JAMES GAFFNEY TRUSTEE 1.00 X 0 0 0 PATRICK SHERIDAN TRUSTEE 1.00 44.00 X 0 146526 119008 EDWARD QUINN RESIGNED TRUSTEE 1.00 X 0 0 0 ROBERT WINTHER ADMINISTRATOR 9.00 36.00 X 47310 110387 94416 47310 604792 473264 0 0 1 0 INDEPENDENCE BLUE CROSS 1901 MARKET STREET PHILADELPHIA PA 19103 ADMIN SERVICE FEE 1689393 ZENITH AMERICAN SOLUTIONS 401 LIBERTY AVENUE STE 1200 PITTSBURGH PA 15222 CONTRACT ADMINISTRATOR 316715 LABOR FIRST LLC 3000 MIDLANTIC DRIVE SUITE 101 MOUNT LAUREL NJ 08054 ADMIN SERVICE FEE 288194 ENVISION 2181 E AURORA RD SUITE 201 TWINSBURG OH 44087 ADMIN SERVICE FEE 213642 UNITED CONCORDIA 1008 W 8TH AVE KING OF PRUSSIA PA 19406 ADMIN SERVICE FEE 158500 7 RECEIPTS FROM EMPLOYER 525100 74176435 74176435 PARTICIPANT CONTRIBUTI 525100 9853965 9853965 12613 12613 84043013 2547735 2547735 99981605 99727319 254286 254286 254286 86845034 84043013 0 2802021 69221002 75634 78439 51485 28501 8644 293052 96921 71664 170015 2832733 119023 21784 13413 2920 18417 MEDICAL CLAIMS AUDIT FE 38750 PCORI FEES 19973 73162370 30516230 17318756 9375934 7115412 10845 14262 137665 75430 65155 62235 79420756 85262804 6268270 30441961 2225789 1789835 127882979 142005265 1916124 1061244 4937574 6360578 6853698 7421822 X 0 0 0 0 121029281 134583443 121029281 134583443 127882979 142005265 13682664 -128502 0 X 0 1 X 0 0 97222 35609 61613 40443 39821 622 62235 PRUDENTIAL FIXED RATE FUND 30441961 F 30441961 INCURRED BUT NOT REPORTED 6353978 DUE TO AFFILIATE 6600 6360578 X 86546517 -128502 -128502 86675019 170015 170015 86845034 71575951 0 71575951 170015 1416404 1586419 73162370 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, 2017 AND 2016. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2014. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN CLAIMS INCURRED BUT NOT REPORTED (IBNR) 1416404. 0 0 0 ANTHONY GALLAGHER CO-CHAIRMAN 0 190416 0 0 0 0 0 103042 0 35913 0 329371 0 0 KEVIN HEFFERNAN TRUSTEE 0 157463 0 0 0 0 0 88564 0 32321 0 278348 0 0 PATRICK SHERIDAN TRUSTEE 0 146526 0 0 0 0 0 86063 0 32945 0 265534 0 0 ROBERT WINTHER ADMINISTRATOR 46993 109649 0 0 317 738 18390 42911 9935 23180 75635 176478 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 82 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 CONTRACTORS ASSOCIATION OF EASTERN PENNSYLVANIA INC 2250 HICKORY ROAD PHILADELPHIA PA 19154 230332471 TO PROVIDE MEANS FOR MECHANICAL CONTRACTORS TO DEVELOP THE INDUSTRY PA 501 (C) 6 N/A N/A 0 ALLIED POWER SERVICES LLC APTIM SERVICES LLC BATES BROTHERS MECHANICAL LLC BINSKY & SNYDER LLC BINSKY SERVICE LLC C A D DYNAMICS LLC CAMPANO MECHANICAL LLC CFM VR - TESCO LLC CONSTRUCTION & TURNAROUND SERVICES LLC DIRECT AIR LLC ENERGY SERVICES LLC FLANAGAN MECHANICAL SERVICES LLC H & W MECHANICAL SERVICES LLC HERITAGE REFRIGERATION LLC I T C DELAWARE VALLEY LLC INFRASOURCE CONSTRUCTION LLC IRON HORSE WELDING FABRICATION LLC JLYNN LLC LAREDO MECHANICAL LLC MCP PROJECT MANAGEMENT LLC NORTH STAR INDUSTRIES PARADIGM MECHANICAL LLC PINNACLE CONTROL SYSTEMS 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 TOTAL CONSTRUCTION RESOURCES TRISTATE HVAC EQUIPMENT LLP VALIANT ENERGY SERVICES WILLIARD LIMBACH A A DUCKETT INC A P COM POWER 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 ARTISAN DISPLAY INC ATLANTIC PLANT MAINTENANCE INC BENNETT BROTHERS MECHANICAL INC BENSALEM MAINTENANCE BLANSKI ENERGY MGT 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 CONSTRUCTION MAINTENANCE PLUS INC CONTINENTAL FIELD SYSTEMS INC CORE MECHANICALINSUCOM INC CR MEYER AND SONS COMPANY CROMEDY CONSTRUCTION CORP 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 ELECTRA CO INC ELEMENT MECHANICAL SERVICES INC ELLIOTT LEWIS CORP ENERFAB INC ENERPLEX MECH SYSTEMS INC ENGINEERING & REFRIGERATION INC ENVIRONMENTAL BUILDING SOLUTIONS INC FAB-CRETE INC FALASCA MECHANICAL INC FIVE STAR INC FLEMINGTON INSTRUMENT CO INC FLUIDICS INC FLUOR CONSTRUCTORS INTERNATIONAL INC G E MECHANICAL INC GEM MECHANICAL SVCS INC GENERAL & MECHANICAL CONTRACTORS INC GENERAL ASPHALT PAVING CO OF PHILA GENERAL REFRIGERATION CO INC GLOBAL SPECTRUMCITIZEN BANK PARK GOSHEN MECHANICAL INC GRAYCOR INDUST CONST INC GREAT WESTERN SERVICES INC GSH GROUP INC H & H COMMERCIAL SERVICES H T LYONS INC HARRIS ENVIRONMENTAL SYSTEMS INC HENKELS & MC COY INC HERMAN GOLDNER CO INC HONEYWELL INC HUNTER MECH INC INDUSTRIAL MECHANICAL CONTRACTORS INC INDUSTRIAL REFRIGERATION INC INSTRUMENT SCIENCES & TECHNOLOGIES INTEGRATED MECHANICAL SERVICES 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 JOHN C KOHLER CO JOHNSON CONTROLS INC - MILWAUKEE KEYSTONE AIR INC KEYSTONE REFRIGERATION SERVICE INC KIEWIT POWER CONSTRUCTORS CO KINETICS SYSTEMS INCORPORATED KIRK ERECTORS L G B MECHANICAL INC LEIBOLD INC LEN PARKER ASSOCIATES INC LIBERTY MECHANICAL SERVICES INC LIMA COMPANY L-M SERVICE CO INC LOR-MAR MECHANICAL SERVICES INC MALLARD MECHANICAL INC MAP REFRIGERATION INC MARRONE MECHANICAL MATRIX NORTH AMERICAN CONSTRUCTION INC MBR CONSTRUCTION SERVICES INC MC CARLS INC MC CLURE CO INC M-CAT MECHANICAL INC MCCLOSKEY MECHANICAL CONTRACTORS INC MCKENZIE GROUP INC MECCON INDUSTRIES INC METZ INC MID-ATLANTIC MECHANICAL 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 OTIS EASTERN SERVICE INC P1 GROUP INC PETERSON SERVICE CO INC PEVCO SYSTEMS INTL INC PHARMACEUTICAL PROCUREMENT AND LOGISITCS PHILADELPHIA EAGLES STADIUM POSTLER & JAECKLE CORP PREMIER MECHANICAL SERVICES 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 STONE HILL CONTRACTING INC SULPIZIO INC SURETY MECH SERVICES INC T C S HEATING & AIR CONDITIONING THE NAPP-GRECCO COMPANY THE WARKO GROUP THOMAS CO INC TOZOUR ENERGY SYSTEMS TRACEY MECHANICAL INC TRANE COMPANY TRIPLE H PIPE & MECHANICAL TRUSKEY INC U S PIPING INC UTILITY LINE SERVICES INC VEC INC 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 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.