PLUMBERS & PIPEFITTERS HEALTH AND: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: PLUMBERS & PIPEFITTERS HEALTH AND (EIN 83-0235697)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-14
IRS object ID: 201303189349305415
Schema version: 2012v2.1
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	2013-11-14T14:58:40-06:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	830320414	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Leo Riley & Co CPA's	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	141 S Center St Ste 200	AddressLine1
City	Casper	City
State	WY	State
ZIP Code	826012519	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	830235697	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Plumbers & Pipefitters Health & Security	BusinessNameLine1
Business Name Line2	Joint Trust Fund For Wyoming	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	PLUM	NameControl
Phone	3072662877	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	141 South Center Street Suite 200	AddressLine1
City	Casper	City
State	WY	State
ZIP Code	82601	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Leo Riley	Name
Title	Third Party Administrator	Title
Phone	3072653800	Phone
Date Signed	2013-11-14	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Joyce Zimmerman	Name
PTIN	P00438320	PTIN
Phone	3072653800	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Leo Riley	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	141 South Center Street Suite 200	AddressLine1
City	Casper	City
State	WY	State
ZIP Code	82601	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2171499	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1977	YearFormation
State Legal Domicile	WY	StateLegalDomicile
Activity Or Mission Description	Provide health related benefits.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2502885	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2168066	ProgramServiceRevenueCY
Investment Income Prior Year	6307	InvestmentIncomePriorYear
Investment Income Current Year	3433	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	2509192	TotalRevenuePriorYear
Total Revenue Current Year	2171499	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	1894805	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	2343072	BenefitsPaidToMembersCY
Salaries Etc Prior Year	0	SalariesEtcPriorYear
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	331556	OtherExpensePriorYear
Other Expenses Current Year	283042	OtherExpensesCurrentYear
Total Expenses Prior Year	2226361	TotalExpensesPriorYear
Total Expenses Current Year	2626114	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	282831	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-454615	RevenuesLessExpensesCY
Total Assets BOY	928447	TotalAssetsBOY
Total Assets EOY	473832	TotalAssetsEOY
Total Liabilities BOY	0	TotalLiabilitiesBOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	928447	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	473832	NetAssetsOrFundBalancesEOY
Mission Description	Provide health related benefits to eligible employees and their dependents of participating union contractors.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	2463456	Expense
Description	Providing medical, dental, vision, temporary disability and life benefits to eligible employees and their dependents.	Description
Total Program Service Expense	2463456	TotalProgramServiceExpense
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	0	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	263	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	0	ConflictOfInterestPolicy
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Leo Riley & Co CPAs	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	3072653800	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	141 S Center St Ste 200	AddressLine1
City	Casper	City
State	WY	State
ZIP Code	82601	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	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
Dennis Goodwine
Trustee	1.00	X	0	0	0
Lester Westbrook
Trustee	1.00	X	0	0	0
Dave Clark
Trustee	1.00	X	0	0	0
Dennis Hemenover
Chairman	1.00	X	0	0	0
Wayne Johnson
Trustee	1.00	X	0	0	0
Daniel Stanton
Trustee	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Leo Riley & Co	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	141 S Center St Ste 200	AddressLine1
City	Casper	City
State	WY	State
ZIP Code	82601	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	TPA & health claims processor	DescriptionOfServices
Compensation	175241	Compensation

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

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Employer Contrib	525100	1746988	1746988
Self-Pay Contrib	525100	338664	338664
Drug company rebates	525100	31844	31844
Stop-Loss Reimburs	525100	28209	28209
Retiree Drug Subsidy	525100	19641	19641

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2720	TotalRevenueColumn
Related Or Exempt Function Income	2720	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	2168066	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	3433	TotalRevenueColumn
Exclusion	$3,433	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2171499	TotalRevenueColumn
Related Or Exempt Function Income	2168066	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$3,433	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	2343072	Total
Program Services	2343072	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	35937	Total
Management And General	35937	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	5435	Total
Management And General	5435	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	23312	Total
Management And General	23312	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	155358	Total
Program Services	119663	ProgramServices
Management And General	35695	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	14503	Total
Program Services	721	ProgramServices
Management And General	13782	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	30987	Total
Management And General	30987	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	11423	Total
Management And General	11423	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	6087	Total
Management And General	6087	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2626114	Total
Program Services	2463456	ProgramServices
Management And General	162658	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	928447	BOY
EOY	473832	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	928447	BOY
EOY	473832	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	928447	BOY
EOY	473832	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	928447	BOY
EOY	473832	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	928447	BOY
EOY	473832	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-454615	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	0	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	2105154	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	2105154	RevenueSubtotal
Other Revenues Not Included	66345	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	66345	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	2171499	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2322141	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	2322141	ExpensesSubtotal
Other Expenses Not Included	303973	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	303973	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	2626114	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	ExplanationExplanation
Part XI, Line 4b - Other Adjustments:	Accrual to cash differences 66,345.
Part XII, Line 4b - Other Adjustments:	Accrual to cash differences 303,973.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Section B, line 11	The 990 is presented to the Board for review and comparison to the audited financial statements before it is signed and filed.
Form 990, Part VI, Section C, line 19	Upon request for Form 990 is available for review at the Plan Administrators office. In addition all eligible participants receive a copy each year of the Summary Annual Report which contains the financial information as reported on the financial statements and Form 990.