PLUMBERS AND FITTERS LOCAL UNION 295 HEALTH & WELFARE FUND: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: PLUMBERS AND FITTERS LOCAL UNION 295 HEALTH & WELFARE FUND (EIN 59-6134281)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-10-16
IRS object ID: 201742899349300114
Schema version: 2016v3.0
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-10-16T09:59:19-04:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	030484249	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BMJ CPA PLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1326 S RIDGEWOOD AVE STE 18	AddressLine1Txt
City	Daytona Beach	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32114	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	596134281	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PLUMBERS AND FITTERS LOCAL UNION 295 HEALTH & WELF	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PLUM	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8657 BAYPINE RD BLVD 5	AddressLine1Txt
City	Jacksonville	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	322568365	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRETT MIRSKY	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	3862527171	PhoneNum
Signature	2017-10-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	David A Batten CPA	PreparerPersonNm
PTIN	P01208116	PTIN
Phone	3862536851	PhoneNum
Preparation	2017-10-16	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	71.41.119.190	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-10-16	IPDt
IP Tm	10:01:02	IPTm
Federal Original Submission Id	50039420172894ktl4v4	FederalOriginalSubmissionId
Federal Original Submission Id	2017-10-16	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	61CCD4553B129A5C142A6CB51793034DA349BDF2	AtSubmissionCreationDeviceId
At Submission Filing Device Id	61CCD4553B129A5C142A6CB51793034DA349BDF2	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	295 HEALTH & WELFARE FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Gross Receipts	$2,760,432	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1959	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	MULTI EMPLOYER DEFINED BENEFIT HEALTH AND WELFARE FUND	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,220,744	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,534,814	CYProgramServiceRevenueAmt
PY Investment Income	$360,560	PYInvestmentIncomeAmt
CY Investment Income	$225,618	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,581,304	PYTotalRevenueAmt
CY Total Revenue	$2,760,432	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$2,880,146	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$2,677,559	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$249,391	PYOtherExpensesAmt
CY Other Expenses	$281,954	CYOtherExpensesAmt
PY Total Expenses	$3,129,537	PYTotalExpensesAmt
CY Total Expenses	$2,959,513	CYTotalExpensesAmt
PY Revenues Less Expenses	-$548,233	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$199,081	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,807,914	TotalAssetsBOYAmt
Total Assets EOY	$4,700,924	TotalAssetsEOYAmt
Total Liabilities BOY	$13,383	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,794,531	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,700,924	NetAssetsOrFundBalancesEOYAmt
Mission	MULTI EMPLOYER DEFINED BENEFIT HEALTH AND WELFARE FUND	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$2,677,559	ExpenseAmt
Desc	PROVIDED COMPREHENSIVE HEALTH AND WELFARE BENEFITS FOR ALL ELIGIBLE PARTICIPANTS	Desc
Total Program Service Expenses	$2,677,559	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BRETT MIRSKY	PersonNm
Phone	3862527171	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	743 N BEACH STREET	AddressLine1Txt
City	Daytona Beach	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32114	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
BRETT MIRSKY
TRUSTEE	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
RALPH ROBERTS
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
CHARLES LONG
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
TOM FONSECA
TRUSTEE	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
ANDREW FRATTIN
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
MITCH COX
TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0

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

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	524114	$2,385,428	$2,385,428
EMPLOYEE CONTRIBUTIONS	524114	$149,386	$149,386

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,534,814	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$225,618	TotalRevenueColumnAmt
Related Or Exempt Func Income	$225,618	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,760,432	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,760,432	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$2,677,559	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$63,150	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$7,405	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$18,712	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$47,051	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$45,072	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$46,059	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$10,126	TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
SHARED SERVICES AGREEMENT	$32,283	$32,283
FEDERAL HEALTH CARE TAX	$12,096	$12,096

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,959,513	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$647,442	BOYAmt
EOY	$724,096	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$541,804	BOYAmt
EOY	$200,902	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$3,618,668	BOYAmt
EOY	$3,693,190	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$82,736	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,807,914	BOYAmt
EOY	$4,700,924	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$13,383	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13,383	BOYAmt
EOY	$0	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,794,531	BOYAmt
EOY	$4,700,924	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,794,531	BOYAmt
EOY	$4,700,924	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,807,914	BOYAmt
EOY	$4,700,924	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$199,081	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$105,474	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE FROM BROKERS	Desc
Book Value	$82,736	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$82,736	TotalBookValueOtherAssetsAmt
Total Rev Etc Audited Fincl Stmt	$2,865,906	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$105,474	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$105,474	RevenueNotReportedAmt
Revenue Subtotal	$2,760,432	RevenueSubtotalAmt
Total Revenue Per Form990	$2,760,432	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,959,513	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$2,959,513	ExpensesSubtotalAmt
Total Expenses Per Form990	$2,959,513	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 governing body review Part VI line 11	GOVERNING BODY REVIEWED FORM 990 PRIOR TO FILING FORM 990 REVIEWED BY TRUSTEES PRIOR TO FILING
Conflict of interest policy compliance Part VI line 12c	ANNUAL TRUSTEE FORMS PREPARED AND RETAINED BY THIRD PARTY ADMINISTRATOR
Governing documents etc available to public Part VI line 19	ANYONE REQUESTING COPIES OF DOCUMENTS ARE GIVEN COPIES OF DOCUMENTS GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
Explanation of other changes in net assets or fund balances Part XI line 9	CHANGE IN UNREALIZED GAIN ON INVESTMENT SECURITIES
General explanation attachment	PLUMBERS & FITTERS LOCAL UNION 295 HEALTH & WELFARE FUND FILES THIS FORM 990 ON PAPER BECAUSE THE IRS E FILING SYSTEM REFLECTS THE ENTITY AS SOMETHING OTHER THAN THE TRUST IT IS AND HAS BEEN SINCE INCEPTION AND, ACCORDINGLY, REFUSES TO ACCEPT ELECTRONIC FILING OF FORM 990 FOR THIS ENTITY.