LABORERS DISTRICT COUNCIL PREPAID LEGAL FUND OF PHILADELPHIA AND: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: LABORERS DISTRICT COUNCIL PREPAID LEGAL FUND OF PHILADELPHIA AND (EIN 23-2290986)
Tax period: 2015-11-01 to 2016-10-31
Filed: 2017-09-15
IRS object ID: 201712589349301546
Schema version: 2015v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-09-15T20:22:19-05:00	ReturnTs
Tax Period End	2016-10-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	132781641	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Mitchell & Titus LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	One Battery Park Plaza	AddressLine1Txt
City	New York	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10004	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-11-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	232290986	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LABORERS' DISTRICT COUNCIL PREPAID LEGAL	BusinessNameLine1Txt
Business Name Line2	FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	LABO	BusinessNameControlTxt
Phone	2152362800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	665 NORTH BROAD STREET 2ND FL	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19123	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	alan parham	PersonNm
Person Title	FUND COORDINATOR	PersonTitleTxt
Phone	2152362800	PhoneNum
Signature	2017-09-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Frederick E Davis Jr	PreparerPersonNm
PTIN	P00446023	PTIN
Phone	2127094500	PhoneNum

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ALAN PARHAM	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	665 NORTH BROAD STREET 2ND FL	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19123	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,804,946	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.LDC-PHILA-VIC.ORG/MEMBER-BENEFITS	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1983	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE PREPAID LEGAL ASSISTANCE TO PARTICIPANTS REPRESENTED BY THE LABORER'S DISTRICT COUNCIL OF THE METROPOLITAN AREA OF PHILADELPHIA & ITS AFFILIATED LOCAL UNIONS	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	3	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,645,670	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,803,633	CYProgramServiceRevenueAmt
PY Investment Income	$116	PYInvestmentIncomeAmt
CY Investment Income	$1,313	CYInvestmentIncomeAmt
PY Other Revenue	$10,772	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,656,558	PYTotalRevenueAmt
CY Total Revenue	$1,804,946	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$466,912	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$589,291	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$200,242	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$218,676	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$254,088	PYOtherExpensesAmt
CY Other Expenses	$312,530	CYOtherExpensesAmt
PY Total Expenses	$921,242	PYTotalExpensesAmt
CY Total Expenses	$1,120,497	CYTotalExpensesAmt
PY Revenues Less Expenses	$735,316	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$684,449	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,601,258	TotalAssetsBOYAmt
Total Assets EOY	$4,530,072	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$293,706	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,601,258	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,236,366	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE PREPAID LEGAL ASSISTANCE TO PARTICIPANTS REPRESENTED BY THE LABORER'S DISTRICT COUNCIL OF THE METROPOLITAN AREA OF PHILADELPHIA & ITS AFFILIATED LOCAL UNIONS	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	PROVISION OF LEGAL SERVICES	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	3	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	ALAN PARHAM	PersonNm
Phone	2152362800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1361 RIDGE AVENUE	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19123	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
BENJAMIN J CONNOR
TRUSTEE	1.00	8.00	Yes (X)	$0	$0	$0
DANIEL L WOODALL JR
TRUSTEE	1.00	8.00	Yes (X)	$0	$0	$0
JAMES R DAVIS
TRUSTEE	1.00	8.00	Yes (X)	$0	$0	$0
SAMUEL STATEN JR
TRUSTEE	1.00	8.00	Yes (X)	$0	$0	$0
ALAN PARHAM
FUND COORDINATOR	5.00	40.00		$0	$194,662	$82,852	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$194,662	TotReportableCompRltdOrgAmt
Total Other Compensation	$82,852	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
FREEDMAN AND LORRY PC
1601 MARKET STREET - 2ND FLOOR	PHILADELPHIA	PA	19103	LEGAL SERVICES	$195,609
O'BRIEN BELLAND & BUSHINSKY
1526 BERLIN ROAD	CHERRY HILL	NJ	08003	LEGAL SERVICES	$137,256

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EMPLOYER CONTRIBUTIONS	Desc
Business	525100	BusinessCd
Total Revenue Column	$1,803,633	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,803,633	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,803,633	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,313	TotalRevenueColumnAmt
Exclusion	$1,313	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,804,946	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,803,633	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,313	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$589,291	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$107,323	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$101,827	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$9,526	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$56,751	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$58,373	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,474	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$19,769	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$41,699	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$52,073	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$60,919	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$252	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$12,355	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$7,170	TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt
DUES & SUBSCRIPTIONS	$1,667
OTHER MISC	$28

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,120,497	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$142,551	BOYAmt
EOY	$130,452	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,439,265	BOYAmt
EOY	$4,154,929	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$243,571	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$849	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$19,442	BOYAmt
EOY	$271	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,601,258	BOYAmt
EOY	$4,530,072	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$111,397	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$182,309	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$293,706	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,601,258	BOYAmt
EOY	$4,236,366	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,601,258	BOYAmt
EOY	$4,236,366	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,601,258	BOYAmt
EOY	$4,530,072	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$684,449	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$49,341	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO/FROM OTHER FUNDS, NET	Desc
Amt	$182,309	Amt

Field	Value	IRS element (for citing)
Total Liability	$182,309	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,804,946	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,804,946	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,804,946	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,120,497	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,120,497	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,120,497	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part X, Line 2:	FormAndLineReferenceDesc
Explanation	U.S. GAAP REQUIRES FUND MANAGEMENT TO EVALUATE UNCERTAIN TAX POSITIONS TAKEN BY THE FUND. THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION ARE RECOGNIZED WHEN THE POSITION IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS, TO BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF OCTOBER 31, 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE FUND HAS NOT RECOGNIZED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FUND ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2013.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	ALAN PARHAM	PersonNm
Title	FUND COORDINATOR	TitleTxt
Base Compensation Filing Org	$0	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$194,662	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$57,107	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$25,745	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$0	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$277,514	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 8b	THE ORGANIZATION HAS NO OTHER COMMITTEES.
Form 990, Part VI, Section B, line 11	THE FORM 990 IS REVIEWED BY THE JOINT PLAN COORDINATOR.
Form 990, Part VI, Section C, line 19	THE PREPAID LEGAL FUND IS GOVERNED BY ERISA AND AS SUCH PARTICIPANTS HAVE CERTAIN RIGHTS TO PLAN DOCUMENTS. THESE DOCUMENTS INCLUDE FORM 5500 AND THE AUDITED FINANCIALS. THE SUMMARY PLAN DESCRIPTION FOR THE PREPAID LEGAL PLAN DESCRIBES A PARTICIPANT'S RIGHT TO PLAN DOCUMENTS AND ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
Form 990, Part XI, line 9:	CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING METHOD -49,341.
Form 990, Part XII, Line 1:	THE ORGANIZATION CHANGED ITS METHOD OF ACCOUNTING FROM MODIFIED CASH TO ACCRUAL BASIS EFFECTIVE FOR FISCCAL YEAR ENDED 10/31/2016.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Controlled OrganizationControlledOrganizationInd
LDC BUILDING AND CONSTRUCTION H&W
665 NORTH BROAD STREET 2ND FL	PHILADELPHIA	PA	19123	231575634	TO PROVIDE HEALTH & WELFARE BENEFITS	PA	501(c)(9)	0
LDC CONSTRUCTION INDUSTRY PENSION FUND
475 NORTH 5TH STREET	PHILADELPHIA	PA	19123	236235338	TO PROVIDE POST EMPLOYMENT BENEFITS	PA		0
LDC EDUCATION & TRAINING
500 LANCASTER PIKE	EXTON	PA	19341	236568023	TO PROVIDE HEALTH & WELFARE BENEFITS	PA	501(c)(9)	0
LDC HEAVY & HIGHWAY HEALTH & WELFARE FUND
665 NORTH BROAD STREET 2ND FL	PHILADELPHIA	PA	19123	231527636	TO PROVIDE HEALTH & WELFARE BENEFITS	PA	501(c)(9)	0
LABORERS HEALTH & SAFETY FUND
665 NORTH BROAD STREET 2ND FL	PHILADELPHIA	PA	19123	233052497	TO PROMOTE IMPROVED HEALTH AND SAFETY	PA	501(c)(5)	0
LECET
665 NORTH BROAD STREET 4TH FL	PHILADELPHIA	PA	19123	232828556	TO CREATE AND MAINTAIN BUSINESS-LABOR RELATIONS	PA	501(c)(5)	0
PLASTERERS TENDERS HEALTH & WELFARE FUND
665 NORTH BROAD STREET 2ND FL	PHILADELPHIA	PA	19123	236452309	TO PROVIDE HEALTH & WELFARE BENEFITS	PA	501(c)(9)	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd