2016-11-14T17:11:07-06:00 2015-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2015-01-01 237024556 IBEW HEALTH AND WELFARE TRUST FUND NECA LOCAL UNION NO 313 IBEW 3027622008 501 CARR ROAD NO 220 WILMINGTON DE 198092800 DAVID HOLLEN TRUSTEE 3027622008 2016-11-14 1 CRAIG D WINTERS CPA P00154131 6103582000 2016-11-14 2015 2017-02-10 21:41:12Z DOUGLAS K DRUMMOND 501 CARR ROAD NO 220 WILMINGTON DE 198092800 18667655 0 X N/A X 1968 DE THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELECTRICAL WORKERS, THEIR SPOUSES AND DEPENDENTS. 8 4 0 0 0 0 0 0 14937870 15706157 -1364 18851 0 3675 14936506 15728683 0 0 13830720 12465552 0 0 0 0 0 958245 937333 14788965 13402885 147541 2325798 4038200 6284476 300747 256461 3737453 6028015 THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELECTRICAL WORKERS, THEIR SPOUSES AND DEPENDENTS. 0 0 THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELECTRICAL WORKERS, THEIR SPOUSES AND 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 0 0 0 0 0 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 1 333 0 1 0 0 0 0 0 0 0 X 8 4 0 1 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X SCOTT ERNSBERGER - GEMGROUP INC 3027622008 501 CARR ROAD SUITE 220 WILMINGTON DE 198092800 DOUGLAS K DRUMMOND CHAIRMAN 2.00 43.00 X 0 124273 82968 DANIEL HAHN CO-CHAIRMAN 2.00 4.00 X 0 0 0 B EUGENE BATTAGLIA REPLACED CO-CHAIRMAN 2.00 4.00 X 0 0 0 JASON COBBLE TRUSTEE 2.00 38.00 X 0 14159 10057 JAMES F FITZSIMMONS REPLACED TRUSTEE 2.00 4.00 X 0 0 0 DAVID HOLLEN TRUSTEE 2.00 38.00 X 0 98776 69146 PAUL CAMPBELL REPLACED TRUSTEE 2.00 38.00 X 0 14666 10417 JIMMIE FITZSIMMONS TRUSTEE 2.00 4.00 X 0 0 0 FRED FISHER TRUSTEE 2.00 4.00 X 0 0 0 ERIC LEWIS TRUSTEE 2.00 38.00 X 0 95546 63938 JAMES MEYER TRUSTEE 2.00 4.00 X 0 0 0 0 347420 236526 0 0 1 0 GEMGROUP 501 CARR ROAD SUITE 220 WILMINGTON DE 198092800 CONTRACT ADMIN 370741 AETNA 980 JOLLY ROAD MAIL STOP U11E BLUE BELL PA 19422 ADMIN SERVICE FEE 245897 THE SEGAL COMPANY 1920 N STREET NW SUITE 400 WASHINGTON DC 200361659 ACTUARY 100954 3 RECEIPTS FROM EMPLOYER 525100 13990970 13990970 RECEIPTS FROM PARTICIP 525100 1498984 1498984 MEDICARE PART D SUBSID 525100 216203 216203 15706157 21240 21240 2936583 2938972 -2389 -2389 -2389 COMMISSION RECOVERY 900099 3675 3675 3675 15728683 15706157 0 22526 12465552 309317 58430 17935 9680 336414 79908 6222 9746 ACA TRANSITIONAL REINS. 103092 PCORI FEE 4869 DUES AND SUBSCRIPTIONS 1720 13402885 1283834 1185232 69494 445990 1328082 1948601 5204 5033 1351586 2699620 4038200 6284476 300747 256461 300747 256461 X 0 0 0 0 3737453 6028015 3737453 6028015 4038200 6284476 2325798 -35236 0 X 0 1 X 0 0 0 X 15683767 -35236 -35236 15719003 9680 9680 15728683 13393205 0 13393205 9680 9680 13402885 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, 2015 AND 2014. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2012. 0 0 0 DOUGLAS K DRUMMOND CHAIRMAN 0 116808 0 0 0 7465 0 41575 0 41393 0 207241 0 0 DAVID HOLLEN TRUSTEE 0 97348 0 0 0 1428 0 34649 0 34497 0 167922 0 0 ERIC LEWIS TRUSTEE 0 90016 0 0 0 5530 0 32039 0 31899 0 159484 0 0 FORM 990, SCHEDULE J, PART II, ITEM (C) & (D) THE AMOUNTS REFLECTED ON SCHEDULE J PART II, ITEM (C) AND ITEM (D) FOR FRINGE BENEFITS REPRESENT ESTIMATES FOR CERTAIN FRINGE BENEFITS PROVIDED BY THE LOCAL UNION NO. 313 WHICH IS CONSIDERED A RELATED ORGANIZATION AND SPONSOR OF THE PLAN. FORM 990, PART VI, SECTION A, LINE 3 GEMGROUP IS A THIRD PARTY ADMINISTRATOR THAT HAS BEEN APPOINTED TO DEAL WITH DAILY ADMINISTRATIVE ACTIVITES AS FURTHER DESCRIBED IN THE AGREEMENT BETWEEN THE PLAN AND GEMGROUP. FORM 990, PART VI, SECTION A, LINE 7A THE FUND IS ADMINISTERED BY EIGHT (8) TRUSTEES. FOUR OF WHOM ARE APPOINTED BY THE UNION AND FOUR OF WHOM ARE APPOINTED BY THE DELAWARE DIVISION OF THE PENN-DEL-JERSEY CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE THIRD PARTY ADMINISTRATOR. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT PROVIDED TO THE GENERAL PUBLIC. FORM 990, PART V, LINE 2A: THE PLAN ANSWERED 0 BECAUSE IT DOES NOT HAVE ANY EMPLOYEES, BUT THE PLAN DOES REPORT BENEFITS PAID TO MEMBERS ON W-2 FORMS WHICH THEN GET TOTALED ON THE FORM W-3. THEREFORE, THE PLAN'S W-3 HAS 21 W-2'S ISSUED REPORTED ON FORM W-3. NECA LU NO 313 IBEW PENSION PL 650 NAAMANS RD STE 303 CLAYMONT DE 197032300 516025969 TO PROVIDE DEFINED BENEFIT PENSION BENEFITS TO ELECTRICAL WORKERS. DE 401(A) N/A 0 NECA LU NO 313 IBEW DEFERRED INCOME PL 650 NAAMANS RD STE 303 CLAYMONT DE 197032300 510285774 TO PROVIDE DEFINED CONTRIB RETIREMENT BENEFITS TO ELECTRICAL WORKERS. DE 401(A) N/A 0 UNION ELECTRICAL WORKERS INC 814 WEST BASIN RD NEW CASTLE DE 19720 237372758 OFFICE AND HALL RENTAL. DE 501(C)2 N/A 0 IBEW 313 JOINT APPRENTICE 814 WEST BASIN RD NEW CASTLE DE 19720 237024558 EDUCATION AND TRAINING DE 501(C)3 N/A 0 INTERNATIONAL BROTHERHOOD OF 313 IBEW 814 WEST BASIN RD NEW CASTLE DE 19720 510025597 LABOR UNION FOR ELECTRICAL WORKERS. DE 501(C)5 N/A 0 PENN-DEL JERSEY CHAPTER OF NATIONAL ELECTRICAL WORKERS 2003 RENAISSANCE BLVD KING OF PRUSSIA PA 19406 231279973 TO ENHANCE THE MANAGEMENT INTERESTS OF THE TECHNICAL CONTRACTING INDUSTRY PA 501(C)6 N/A 0 B&B LIGHTNING PROTECTION LLC TRACE ELECTRICAL SERVICES & TESTING LLC UNION ELECTRIC CO LLC JW CARRIGAN LLC ACCURATE ELECTRICAL INSTALLATION APEX ELECTRICAL SERVICES LLC MNS ENTERPRISES LLC SHAMBAUGH & SON LP SLIFCO ELECTRIC LLC AL GLEESON ELECTRICAL CO INC ALASON ELECTRICAL CONTRACTORS INC ALBARELL ELECTRIC INC ALDRIDGE ELECTRIC INC AMERICAN ELECTRICAL TESTING CO INC B T ELECTRIC INC BATTAGLIA ELECTRIC INC BLUESTONE COMMUNICATIONS INC BROWN ELECTRIC CO INC BUILDING CONTROL SYSTEMS & SERVICE INC BURLINGTON ELECTRICAL TESTING CO INC CABLING SYSTEMS INC CAHILL CONTROLS INC CHARLES H MACDONALD ELECTRIC INC CONTI ELECTRIC INC CURRENT SOLUTIONS INC CUSHMAN AND WAKEFIELD INC DECA INCORPORATED DECKER ELECTRIC INC DEVON ELECTRIC INC DIAMOND ELECTRIC INC DONALDSON ELECTRIC INC ELECTRICAL TESTING INC FIRST STATE ELECTRIC CO FLEMINGTON INSTRUMENT CO INC FLUOR MAINTENANCE SERVICES INC FORD BROTHERS ELECTRICAL CO INC FURNESS ELECTRIC CO INC GEORGE SPARKS INC GOLDHORN ELECTRICAL CONSTRUCTION GSM SYSTEMS INC H B FRAZER CO - PA HATZEL & BUEHLER INC HENKELS & MC COY INC IBEW LOCAL UNION 313 INSTRUMENT SCIENCES & TECHNOLOGIES J J WHITE INC JANVIER ELECTRIC INC JONES LANG LASALLE AMERICAS INC-NY L P HERMAN CO MATRIX NORTH AMERICAN CONSTRUCTION INC MATRIX SME INC MICHELS CORPORATION NATIONWIDE ELECTRICAL SERVICES INC NECAIBEW FAMILY MEDICAL CARE PLAN NEW RIVER ELECTRICAL CORP NOOTER CONSTRUCTION CO OMNI INSTRUMENTATION SERVICES INC PREFERRED ELECTRIC INC PROJECT CONTROL SERVICES INC RGS ELECTRICAL INC RAY ANGELINI INC RILEY ELECTRIC INC ROGERS-CIPOLLONO ELECTRIC INC SCALFO ELECTRIC INC SCOTT TESTING INC SEAL COAT SUPPLY INC SHIELDS ELECTRIC INC SJH CONSULTING SMW PROJECTS INC SUPERIOR ELECTRIC SERVICE CO TANGENT CABLE SYSTEMS INC TOMEY ELECTRIC INC TRICOMM SERVICES CORPORATION UNION ELECTRIC CONTRACTING CO VASOLI ELECTRIC CO INC 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 FORM 990, SCHEDULE R: 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.