2016-11-14T15:41:04-06:00 2015-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2015-01-01 232715440 STEAMFITTERS LU NO 420 WELFARE PLAN STEA 2673502600 14420 TOWNSEND ROAD NO B PHILADELPHIA PA 191541028 ROBERT WINTHER PLAN ADMINISTRATOR 2673502600 2016-11-10 1 CRAIG D WINTERS CPA P00154131 6103582000 2016-11-14 2015 2017-02-10 21:41:12Z ROBERT WINTHER 14420 TOWNSEND ROAD NO B PHILADELPHIA PA 191541028 203649116 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 68899706 74886563 1432581 1458996 0 0 70332287 76345559 0 0 71146269 70400578 272559 231763 0 0 0 1514477 1188357 72933305 71820698 -2601018 4524861 108309415 110655478 2883459 2063094 105425956 108592384 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 213 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 45.00 X 0 179020 129649 TIMOTHY BRINK CO-CHAIRMAN 1.00 5.00 X 0 0 0 KEVIN HEFFERNAN TRUSTEE 1.00 40.00 X 0 148241 112820 EDWARD QUINN TRUSTEE 1.00 X 0 0 0 JAMES GAFFNEY TRUSTEE 1.00 X 0 0 0 THOMAS REDDEN TRUSTEE 1.00 6.00 X 0 11786 4943 ROBERT WINTHER ADMINISTRATOR 9.00 36.00 X 44497 103827 86029 44497 442874 333441 0 0 1 0 GEMGROUP 501 CARR RD SUITE 220 WILMINGTON DE 198042800 CONTRACT ADMINISTRATOR 342352 DELTA DENTAL 1 DELTA DR MECHANICSBURG PA 17055 ADMIN SERVICE FEE 241836 ENVISION 2181 E AURORA ROAD SUITE 201 TWINSBURG OH 44087 ADMIN SERVICE FEE 174368 FIR TREE 505 FIFTH AVENUE 23RD FLOOR NEW YORK NY 10017 INVESTMENT MANAGER 114655 4 RECEIPTS FROM EMPLOYERS 525100 64864839 64864839 PARTICIPANT CONTRIBUTIONS 525100 9950720 9950720 71004 71004 74886563 849479 849479 127913074 127303557 609517 609517 609517 76345559 74886563 0 1458996 70400578 70305 74079 51464 26874 9041 294612 99817 35338 243290 340248 98015 21420 12120 3099 18570 PCORI FEES 21828 71820698 16289384 22337352 6278701 7252191 11355 10361 137665 69412 71352 68253 163 70165472 85466187 10406313 192273 415536 108309415 110655478 242719 176581 2640740 1886513 2883459 2063094 X 0 0 0 0 105425956 108592384 105425956 108592384 108309415 110655478 4524861 -1358433 0 X 0 1 X 0 0 97222 30687 66535 40443 38725 1718 68253 FIR TREE INTERNATIONAL VALUE FUND, LTD CLASS A USD-2-C-AN-NR INITIAL SERIES 6962130 F EATON VANCE INSTITUTIONAL SENIOR LOAN TRUST 3444183 F 10406313 INCURRED BUT NOT REPORTED 1886513 1886513 X 74743836 -1358433 -1358433 76102269 243290 243290 76345559 72330371 0 72330371 243290 -752963 -509673 71820698 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. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN CLAIMS INCURRED BUT NOT REPORTED (IBNR) -752963. 0 0 0 ANTHONY GALLAGHER CO-CHAIRMAN 0 179020 0 0 0 0 0 96366 0 33283 0 308669 0 0 KEVIN HEFFERNAN TRUSTEE 0 148241 0 0 0 0 0 82866 0 29954 0 261061 0 0 ROBERT WINTHER ADMINISTRATOR 44174 103072 0 0 323 755 16677 38914 9131 21307 70305 164048 0 0 FORM 990, PART V, SECTION A PART V ITEM 2 A: THE FUND DOES NOT ISSUE W-2S TO ANY EMPLOYEES AND SHARES CERTAIN STAFF WITH OTHER ORGANIZATIONS. THESE STAFF ARE PAID THROUGH ESSENTIALLY 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 PORTION 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 74 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 11 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. 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 LOCAL UNION NO 420 14420 TOWNSEND ROAD SUITE A PHILADELPHIA PA 19154 231173155 LABOR UNION PA 501(C)5 N/A N/A 0 STEAMFITTERS LOCAL UNION 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 LOCAL UNION 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 BALANCE POINT HEATING & AIR LLC BATES BROTHERS MECHANICAL LLC BINSKY & SNYDER LLC BOFINGER PLUMBING CONTRACTORS LLC C & C CAMPANO HVAC LLC C A D DYNAMICS LLC CFM VR - TESCO LLC CURTIS CENTER MANAGEMENT LLC DIRECT AIR LLC ENERGY SERVICES LLC ENVIRONMENTAL COMFORT CONTROLS LLC FLANAGAN MECHANICAL SERVICES LLC GEORGE YOUNG MECHANICAL LLC I T C DELAWARE VALLEY LLC INFRASOURCE CONSTRUCTION LLC JLYNN LLC KASER MECHANICAL LLC LAREDO MECHANICAL LLC LARREACAD LLC M J BINDER COMPANY LLC MCT SERVICES LLC MMC BUILDING SERVICES LLC PARADIGM MECHANICAL LLC PINNACLE CONTROL SYSTEMS LLC PMC MECHANICAL LP PRECISION MECHANICAL CONTRACTING LLC PRECISION MECHANICAL SERVICES LLC PROGRESSIVE MECHANICAL LLC PYRO-STOP LLC RTR MECHANICAL & WELDING LLC SCANLON ASSOC INDUSTRIAL CONTRACTORS LLC SEA KNIGHT ASSOCIATES LLC SSSS LLC DBA COLDSTAT REFRIGERATION TRISTATE HVAC EQUIPMENT LLP A & J REFRIGERATION INC A A DUCKETT INC A S L REFRIGERATION INC A T CHADWICK CO INC AAA REFRIGERATION SERVICE INC ABLE ENGINEERING SERVICES ABLE MECHANICAL INC ABM ENGINEERING SERVICES CO AC & R SPECIALISTS INC ACCORD MECHANICAL & MANAGEMENT SVCS INC ACCU TEMP CONTROLS INC ADVANCED PIPING INC ADVANCED SPECIALTY CONTRACTORS AIR MANAGEMENT TECHNOLOGIES INC ALLIED WELL DRILLING ALLSTATES MECHANICAL LTD AMERICAN ELECTRICAL TESTING CO INC ATLANTIC PLANT MAINTENANCE INC ATV INC A-VALEY ENGINEERS INC BABCOX & WILCOX CONSTRUCTION CO BENNETT BROTHERS MECHANICAL INC BENSALEM MAINTENANCE BLANSKI ENERGY MGT INC BRADLEY-SCIOCCHETTI INC BRIAN TREMATORE PLUMBING & HEATING INC BROWN ELECTRIC CO INC BURKHARDT MECH INC BURNS MECHANICAL INC C A D DYNAMICS C M TOWERS C&S TECHNICAL RESOURCES INC CAPITOL REFRIGERATION CAR-BER TESTING INC CARRIER BLDG SERVICE CBI SERVICES INC CHADWICK A T SERVICE CHE MECHANICAL SERVICES CHESAPEAKE GEOSYSTEMS INC CHEWNING & WILMER INC CM 3 BUILDING SOLUTIONS INC CMS MECHANICAL INCORPORATED COLLINS & COLLINS MECHANICAL INC COLORADO PIPE INDUSTRY HEALTH & WELFARE FUND CONSTRUCTION MAINTENANCE PLUS INC CORE MECHANICALINSUCOM INC CORNERSTONE CONTROLS INC COSTA AND RIHL MECHANICAL CONTRACTORS CR MEYER AND SONS COMPANY CROMEDY CONSTRUCTION CORP CSI INTERNATIONAL INC D & D HEATING AND AIR CONDITIONING INC D J M MECHANICAL DANELLA CONSTRUCTION CORP DAVIS MECHANICAL SERVICE INC DAY & ZIMMERMAN DCK DEVINE BROTHERS INC DEVON ELECTRIC INC DIVERSIFIED PIPING INC DOLAN MECHANICAL INC DWD MECHANICAL CONTRACTOR INC E B O'REILLY SERVICING CORP E J DESETA COMPANY INC EAGLE MECHANICAL INC EAST COAST CONSTRUCTORS INC EASTERN ENVIRONMENTAL CONTRACTORS EDWARD J MELONEY INC ELECTRA CO INC ELLIOTT LEWIS CORP ENERFAB INC ENERPLEX MECH SYSTEMS INC ENGINEERING & REFRIGERATION INC ENVIRONMENTAL BUILDING SOLUTIONS INC F & G MECHANICAL CORP FAB-CRETE INC FALASCA MECHANICAL INC FERRICK CONSTRUCTION CO INC FIVE STAR INC FLEMINGTON INSTRUMENT CO INC FLUIDICS INC FRANCO MECHANICAL CONTRACTORS INC FRESH MEADOW MECHANICAL CORP G D BARRI & ASSOCIATES INC G E MECHANICAL INC G M MCCROSSIN INC GEM MECHANICAL SVCS INC GENERAL & MECHANICAL CONTRACTORS INC GENERAL ASPHALT PAVING CO OF PHILA GENERAL CONTROLS INC GENERAL REFRIGERATION CO INC GEPPERT BROS INC GLOBAL SPECTRUMCITIZEN BANK PARK GOSHEN MECHANICAL INC GRAYCOR INDUST CONST INC GREAT WESTERN SERVICES INC GSH GROUP INC H & H COMMERCIAL SERVICES H & R INDUSTRIAL SERVICES INC H T LYONS INC HENKELS & MC COY INC HERMAN GOLDNER CO INC HONEYWELL INC HUNTER MECH INC HUSSMANN SERVICES CORP INDUSTRIAL MECHANICAL CONTRACTORS INC INDUSTRIAL REFRIGERATION INC INSTRUMENT SCIENCES & TECHNOLOGIES INSTRUMENTATION & CONTROLS INC INTEGRATED MECHANICAL SERVICES INC INTERSTATE MECHANICAL SERVICES INC J & J PNEUMATIC TUBE INC J A SMITH HTG & AIR CONDITIONING J F AHERN CO 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 KCORP TECHNOLOGY SERVICES INC KEYSTONE AIR INC KEYSTONE REFRIGERATION SERVICE INC KIEWIT POWER CONSTRUCTORS CO KINETICS SYSTEMS INCORPORATED L G B MECHANICAL INC LCOR INC LEIBOLD INC LEN PARKER ASSOCIATES INC LIBERTY MECHANICAL SERVICES INC LIMA AREA HEALTH & WELFARE FUND LOCAL 776 LIMA COMPANY L-M SERVICE CO INC LOCAL 198 HEALTH AND WELFARE FUND LOCAL UNION 598 HEALTH & WELFARE TRUST FUND LOR-MAR MECHANICAL SERVICES INC M ROSSI MECHANICAL SERVICES MADISON INDUSTRIAL SERVICES TEAM LTD MALLARD MECHANICAL INC MAP REFRIGERATION INC MARRONE MECHANICAL MATRIX NORTH AMERICAN CONSTRUCTION INC MATRIX SERVICE INDUSTRIAL CONTRACTORS MBR CONSTRUCTION SERVICES INC MC CARLS INC MC CLURE CO INC M-CAT MECHANICAL INC MCCLOSKEY MECHANICAL CONTRACTORS INC MCCORRY MECHANICAL MCKENZIE GROUP INC MEADE ELECTRIC COMPANY INC MECCON INDUSTRIES INC METZ INC MID-ATLANTIC MECHANICAL INC MILLER PIPELINE CORPORATION MKS MECHANICAL INC MODERN CONTROLS INC MULTI-TEMP MECHANICAL INC NEIL S SULLIVAN ASSOCIATES LTD NOOTER CONSTRUCTION CO NORTHEAST MECHANICAL SERVICES INC NORTHEASTERN NEW YORK DC PIPEFITTERS WELFARE FUND OTIS EASTERN SERVICE INC PETERSON SERVICE CO INC PEVCO SYSTEMS INTL INC PHILADELPHIA EAGLES STADIUM PIPE TRADES INDUSTRY HEALTH & WELFARE FUND PIPEFITTERS LOCAL 597 WELFARE FUND PIPELINE INDUSTRY BENEFIT FUND PLUMBERS & PIPEFITTERS L630 WEL FUND PLUMBERS & PIPEFITTERS LOCAL 322 WELFARE FUND PLUMBERS & PIPEFITTERS LOCAL 354 WELFARE FUND PLUMBERS & PIPEFITTERS LOCAL 520 WELFARE FUND PLUMBERS & PIPEFITTERS LOCAL 572 HEALTH & WELFARE FUND PLUMBERS & PIPEFITTERS LOCAL 74 WELFARE FUND PLUMBERS & PIPEFITTERS LOCAL 9 WELFARE FUND PLUMBERS & STEAMFITTERS LOCAL 106 WELFARE FUND PLUMBERS & STEAMFITTERS LOCAL 43 WELFARE FUND PMC MECHANICAL CONT POSTLER & JAECKLE CORP (P&J) PRECISION MECHANICAL CONTRACTING PROJECT CONTROL SERVICES INC PURDY MECHANICAL INC QUAKER MECHANICAL INC R A M M INC R S K MECHANICAL INC RAM SERVICES INC REGION SERVICE CO INC RIGGS DISTLER & COMPANY RIVER MECHANICAL INC RIVER MECHANICAL SERVICES INC RSA INC SASS-MOORE SERVICE SCHECK MECHANICAL CORPORATION SCOTT MECHANICAL INC SDA MECHANICAL SERVICES INC SHELBY MECHANICAL INC SIEMENS BLDG TECHNOLOGIESLANDIS DIV SIEMENS GENERATION SERVICES CO SOUTHERN CALIFORNIA PIPETRADES WELFARE FUND SPECIALTY SUPPORT SYSTEMS INC SPECTRUM ARENA INC STEAMFITTERS LOCAL 449 MEDICAL & BENEFIT PLAN STEVENS HEATING & AIR CONDITIONING STONE & WEBSTER STONE HILL CONTRACTING INC SULPIZIO INC SURETY MECH SERVICES INC T C S HEATING & AIR CONDITIONING TASK FORCE ONE THE WARKO GROUP THERMATECH CORP THOMAS LINDSTROM & CO INC TOZOUR ENERGY SYSTEMS TRACEY MECHANICAL INC TRANE COMPANY TRANSLOGIC CORPORATION TRUSKEY INC TWIN CITY PIPETRADES WELFARE FUND U S FACILITIES U S PIPING INC UA LOCAL 716 PLUMBERS & PIPEFITTERS WELFARE PLAN UTILITY LINE SERVICES INC VOEGELE MECHANICAL INC W F SMITH INC W KRAMER ASSOC INC WACHS TECHNICAL SERVICES LTD WEATHERVANE SERVICE INC WELDING SERVICES INC WEST CHESTER MECH CONTRACTORS INC WESTINGHOUSE ELECTRIC WHEELING MECHANICAL INC WILLIARD LIMBACH 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 EXPLANATION: 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.