2018-09-28T12:09:13-05:00 2017-12-31 510435869 Needles & Associates LLC 350 Interlocken Blvd STE 360 Broomfield CO 80021 990 2017-01-01 720683822 Louisiana Carpenters Health Benefit Trust Fund LOUI 2259276068 8875 GREENWELL SPRINGS RD BATON ROUGE LA 70814 Jay Youngdahl Trustee 2259276068 2018-09-28 1 Kurt D Needles CPA P00850236 3034304225 2018-09-28 2017 2022-09-23 18:48:47Z Jay Youngdahl 8875 GREENWELL SPRINGS RD BATON ROUGE LA 70814 29060629 0 X N/A X 1969 LA This organization is an ERISA welfare plan that provides accidental, medical, surgical, life, dental, and prescription benefits to eligible participants and their dependents. The Fund also provides vacation benefits. 9 0 7 0 0 0 0 0 9921543 10349485 460850 189033 267186 220908 10649579 10759426 0 0 11496999 9180806 434494 461198 0 0 0 907988 931386 12839481 10573390 -2189902 186036 13941493 14289418 4796359 4160819 9145134 10128599 This organization is an ERISA welfare plan that provides accidental, medical, surgical, life, dental, and prescription benefits to eligible participants and their dependents. The Fund also provides vacation benefits. 0 0 This organization is an ERISA welfare plan that provides accidental, medical, surgical, life, dental, and prescription benefits to eligible participants and their dependents. The Fund also provides vacation benefits. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 1 7 1 0 0 0 0 0 0 0 0 X 9 0 0 1 0 0 1 1 0 1 1 0 0 1 1 0 1 1 1 0 1 0 X Board of Trustees 2259276068 8875 Greenwell Springs Road Baton Rouge LA 70814 X Robert Boh Trustee 1.00 X 0 0 0 Kevin Curley Trustee 1.00 X 0 0 0 Kavin Griffin Trustee 1.00 X 0 0 0 John Edwards Trustee 1.00 X 0 0 0 William Firesheets II Trustee 1.00 X 0 0 0 Harold W Baur III Trustee 1.00 X 0 0 0 Jay Youngdahl Trustee 1.00 X 0 0 0 Mike O'Connor Trustee 1.00 X 0 0 0 Mike Hines Trustee 1.00 X 0 0 0 0 0 0 0 0 0 0 Blue Cross Blue Shield 5525 Reitz Ave Baton Rouge LA 70809 Administrative 569394 1 Employer Contributions 525100 9171711 9171711 Vacation Fund-Employer Cont 525100 1785933 1785933 Employee Contributions 525100 206042 206042 Health & Safety-Employer Cont 525100 41333 41333 Reciprocity Out 525100 -855534 -855534 10349485 232604 232604 18257632 18301203 -43571 -43571 -43571 Administrative Reimbursement 525100 190111 190111 Subrogation 525100 27872 27872 Misc. 525100 2925 2925 220908 10759426 10570393 0 189033 9180806 308871 71586 57774 22967 26319 41935 49952 666076 11033 36204 14867 5400 3806 648 17690 Health & Safety expense 32046 Bills Reimbursement 17574 Misc. 7836 10573390 127449 59313 1172918 646940 932642 900117 12805 11954 478 851 11706706 12682197 1300 13941493 14289418 136015 199052 4660344 3961767 4796359 4160819 X 9145134 10128599 9145134 10128599 13941493 14289418 186036 797429 0 X 0 1 X 1 0 12805 11954 851 851 Claims Incurred but Not Reported 973442 Estimated Future Benefits 2541907 Vacation Benefits Payable 368866 Claims Payable 77552 3961767 X 11556855 797429 797429 10759426 0 10759426 11273766 0 11273766 -700376 -700376 10573390 Part X, Line 2: The trust funding benefits of the Plan received an exemption letter from the Internal Revenue Service stating that the trust is tax-exempt under the provision of Section 501(c)(9) of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Plan management has evaluated the Plan's tax positions and concluded that the Plan has taken no uncertain tax positions that would require financial statement recognition or disclosure for the years ended December 31, 2017 and 2016. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Plan is no longer subject to tax examinations by tax authorities for years preceding December 31, 2013. Part XII, Line 4b - Other Adjustments: Change in benefit obligations Form 990, Part VI, Section A, line 3 Several third party administrators have been retained by the Board of Trustees to handle the administrative duties of the fund. Those duties include paying Health, Dental, and Prescription Health insurance benefits, processing investment transactions and reports, and valuing investment assets. Form 990, Part VI, Section A, line 6 The eligible members of this organization are those eligible members who are covered by the collective bargaining agreement in force between the representated carpenter unions in Louisiana and the participant employers who employ those members. The organization is operated by a Board of Trustees who are members of the organization authorized to operate this multi-employer plan. Form 990, Part VI, Section A, line 7a The governing body is a Board of Trustees who operate this multiemployer Plan pursuant to the structures of ERISA and the Taft Hartley Act. The Trust Agreement by virtue of which the organization was created and operates provides for appointment of Employer Trustee by current Employer Trustee, and Union Trustees by various Carpenter Union Organizations. Form 990, Part VI, Section B, line 11b A certified public accounting firm is retained to prepare the annual IRS Form 990. The CPA firm provides a copy of the completed form to the chairman and secretary of the Board of Trustees for their review and approval. A copy of the tax return was provided to the Fund Administrator and to Fund legal counsel for their review. Form 990, Part VI, Section B, line 12c Board of Trustees meets quarterly to address policy issues, plan of benefit changes, investment policy review and policy decisions, appeal of benefits, review of employer contribution reports and delinquencies, legal counsel report and fund administrator report. Form 990, Part VI, Section B, line 15b All employee salaries are deliberated upon by the trustees of the fund. Form 990, Part VI, Section C, line 19 Documents are available upon request. Louisiana Carpenters Pension Fund 8875 Greenwell Springs Rd Baton Rouge LA 70814 510163535 Provide pension benefits LA 501(A) N/A 0 Louisiana Carpenters Supplemental Retirement Plan 8875 Greenwell Springs Rd Baton Rouge LA 70814 721215190 Provide pension benefits LA 501(A) N/A 0 Central South Carpenters Regional Council Training Fund of Louisiana 2850 Massachusetts Ave New Orleans LA 70003 720573372 Provide training LA 501(c) N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 Louisiana Carpenters Pension Fund K 9000 Cost Louisiana Carpenters Pension Fund P 17574 Cost Louisiana Carpenters Supplemental Retirement Plan P 5400 Cost Central South Carpenters Regional Council Training Fund of Louisiana Q 600 Cost Louisiana Carpenters Supplemental Retirement Plan Q 78852 Cost Louisiana Carpenters Pension Fund Q 110659 Cost