ARKANSAS PIPE TRADES HEALTH AND WELFARE FUND: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: ARKANSAS PIPE TRADES HEALTH AND WELFARE FUND (EIN 71-6076840)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2013-02-08
IRS object ID: 201300399349301220
Schema version: 2010v3.4
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)
Timestamp	2013-02-08T14:17:24-06:00	Timestamp
Tax Period End Date	2011-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NEEDLES & ASSOCIATES INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	350 INTERLOCKEN BLVD STE 220	AddressLine1
City	BROOMFIELD	City
State	CO	State
ZIP Code	80021	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	716076840	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ARKANSAS PIPE TRADES HEALTH AND	BusinessNameLine1
Business Name Line2	WELFARE FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	ARKA	NameControl
Phone	4056852323	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1300 SOUTH MERIDIAN	AddressLine1
Address Line2	ROOM/SUITE 200	AddressLine2
City	OKLAHOMA CITY	City
State	OK	State
ZIP Code	731285805	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MARK GIBBS	Name
Title	TRUSTEE	Title
Phone	4056852323	Phone
Date Signed	2013-02-08	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	KURT NEEDLES	Name
Phone	3034304225	Phone
Date Prepared	2013-02-08	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	X	AmendedReturn
Name Of Principal Officer Person	MATT FAIR	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1300 SOUTH MERIDIAN SUITE 200	AddressLine1
City	OKLAHOMA CITY	City
State	OK	State
ZIP Code	731285805	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5184114	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Other	X	TypeOfOrganizationOther
Type Of Org Other Description	HEALTH FUND	TypeOfOrgOtherDescription
Year Formation	1971	YearFormation
State Legal Domicile	AR	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE MEDICAL, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2985200	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3069291	ProgramServiceRevenueCY
Investment Income Prior Year	195247	InvestmentIncomePriorYear
Investment Income Current Year	140952	InvestmentIncomeCurrentYear
Other Revenue Prior Year	104450	OtherRevenuePriorYear
Other Revenue Current Year	78067	OtherRevenueCurrentYear
Total Revenue Prior Year	3284897	TotalRevenuePriorYear
Total Revenue Current Year	3288310	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	1905523	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	2536295	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	305604	OtherExpensePriorYear
Other Expenses Current Year	345741	OtherExpensesCurrentYear
Total Expenses Prior Year	2211127	TotalExpensesPriorYear
Total Expenses Current Year	2882036	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1073770	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	406274	RevenuesLessExpensesCY
Total Assets BOY	6320348	TotalAssetsBOY
Total Assets EOY	6992212	TotalAssetsEOY
Total Liabilities BOY	1151282	TotalLiabilitiesBOY
Total Liabilities EOY	1433837	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5169066	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5558375	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO PROVIDE MEDICAL, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	562885	Expense
Description	TO PROVIDE MEDICAL, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	196941	Expense
Description	STOP LOSS AND LIFE INSURANCE PREMIUM PAID.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	306119	Expense
Description	CHANGE IN LIABILITY.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	1804891	Expense
Description	TO PROVIDE MEDICAL, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	1804891	TotalOfOtherProgramServiceExp
Total Program Service Expense	2870836	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BOARD OF TRUSTEES	NamePerson
Telephone Number	8004470160	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1300 S MERIDIAN	AddressLine1
City	OKLAHOMA CITY	City
State	OK	State
ZIP Code	73108	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector
MATT FAIR
CHAIRMAN	1.00	X
JO KINLEY
SECRETARY	1.00	X
RICK JEU
TRUSTEE	1.00	X
SHELBY SMITH
TRUSTEE	1.00	X
JIM RYAN
TRUSTEE	1.00	X
MORRIS SMITH
TRUSTEE	1.00	X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	BLUE CROSS BLUE SHIELD	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	300 EAST RANDOLPH STREET	AddressLine1
Address Line2	300 EAST RANDOLPH STREET	AddressLine2
City	CHICAGO	City
State	IL	State
ZIP Code	60601	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	ADMINISTRATIVE	DescriptionOfServices
Compensation	131688	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYERS' CONTRIBUTIONS	1739846	1739846
RECIPROCITY IN	1253267	1253267
SELF PAY CONTRIBUTIONS	69158	69158
RETIREE CONTRIBUTIONS	7020	7020

Field	Value	IRS element (for citing)
Total Program Service Revenue	3069291	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	149066	TotalRevenueColumn
Exclusion	$149,066	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	1887690	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	1895804	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-8114	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-8114	TotalRevenueColumn
Related Or Exempt Function Income	-8114	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
COBRA SUBSIDY REIMBURSEMENT	40687	40687
RX REBATES	36493	36493
REIMBURSEMENT OF OVPD CLAIMS	887	887

Field	Value	IRS element (for citing)
Total Other Revenue	78067	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3288310	TotalRevenueColumn
Related Or Exempt Function Income	3139244	RelatedOrExemptFunctionIncome
Exclusion	$149,066	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	2536295	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	81588	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	5696	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	16226	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	150137	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	11200	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	15488	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	7052	Total

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal
RECIPROCITY TRANSFERRED O	56750
UNITED ASSOC. RECIPROCITY	864
MISCELLANEOUS	740

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2882036	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	590216	BOY
EOY	100038	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3695973	BOY
EOY	3022592	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	360269	BOY
EOY	487271	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1673890	BOY
EOY	3382311	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	6320348	BOY
EOY	6992212	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	29386	BOY
EOY	5822	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1121896	BOY
EOY	1428015	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1151282	BOY
EOY	1433837	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5169066	BOY
EOY	5558375	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5169066	BOY
EOY	5558375	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6320348	BOY
EOY	6992212	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	406274	ReconcilationRevenueExpenses
Reconcilation Other Changes	-16965	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
HOUR BANK LIABILITY	$1,123,015
CLAIMS INCURRED, BUT NOT REPORTED LI	$305,000

Field	Value	IRS element (for citing)
Total Of Amounts	1428015	TotalOfAmounts
Total Revenue	3288310	TotalRevenue
Total Expenses	2882036	TotalExpenses
Excess Or Deficit For Year	406274	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-16965	NetUnrealizedGLOnInvestments
Other	$306,119	OtherAmount
Total Adjustments	289154	TotalAdjustments
Excess Or Deficit Per FS	695428	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	3213711	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-16965	NetUnrealizedGainsInvestments
Other Revenues	-57634	OtherRevenues
Revenue Not Rptd F990	-74599	RevenueNotRptdF990
Revenue Subtotal	3288310	RevenueSubtotal
Total Revenue Per Form990	3288310	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2518283	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	-363753	OtherExpensesIncluded
Expenses Not Rptd F990	-363753	ExpensesNotRptdF990
Expenses Subtotal	2882036	ExpensesSubtotal
Total Expenses Per Form990	2882036	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE FUND IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(9). THE FUND HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER DATED JULY 19, 1972. HOWEVER, THE FUND ADMINISTRATOR AND THE FUND'S TAX COUNSEL BELIEVE THAT THE FUND IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. MANAGEMENT HAS EVALUATED THE FUND'S TAX POSITIONS AND CONCLUDED THAT THE FUND HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENTS TO THE FINANCIAL STATEMENTS.
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	RECIPROCITY OUT - AN ADDITION, NOT DEDUCTION IN THE FS -57,634 CHANGE IN IBNR AND HOUR BANK LIABILITIES 306,119 RECIPROCITY OUT - AN ADDITION, NOT DEDUCTION IN THE FS 57,634
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	RECIPROCITY OUT - AN ADDITION, NOT DEDUCTION IN THE FS -57,634
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 2D	CHANGE IN IBNR AND HOUR BANK LIABILITIES -306,119 RECIPROCITY OUT - AN ADDITION, NOT DEDUCTION IN THE FS -57,634

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
AMENDED RETURN EXPLANATION	FORM 990, PAGE 1, ITEM B	THE CLAIMS INCURRED BUT NOT REPORTED BALANCE CHANGED SUBSEQUENT TO WHEN THE 990 WAS SUBMITTED. ALSO ADDED FIN 48 FOOTNOTE AND RECONCILED THE FINANCIALS TO THE 990.
ALL OTHER ACHIEVEMENTS DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	TO PROVIDE MEDICAL, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 WAS PROVIDED TO TRUSTEES FOR THEIR REVIEW.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE BOARD OF TRUSTEES REVIEWS AND ASSESSES THE CONFLICTS OF INTEREST POLICY AND ITS ENFORCEMENT AT MEETINGS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	ALL GOVERNING DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST.