PLUMBERS & PIPEFITTERS LOCAL 525 HEALTH & WELFARE FUND: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- PLUMBERS & PIPEFITTERS LOCAL 525 HEALTH & WELFARE FUND (EIN 23-7283715)
- Tax period
- 2011-02-01 to 2012-01-31
- Filed
- 2013-01-15
- IRS object ID
- 201330159349301443
- Schema version
- 2011v1.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-01-15T18:46:54-06:00 | Timestamp |
| Tax Period End Date | 2012-01-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 880382649 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEWART ARCHIBALD & BARNEY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7881 W CHARLESTON BLVD STE 250 | AddressLine1 |
| City | LAS VEGAS | City |
| State | NV | State |
| ZIP Code | 89117 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-02-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237283715 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLUMBERS AND PIPEFITTERS UNION LOCAL | BusinessNameLine1 |
| Business Name Line2 | NO 525 HEALTH AND WELFARE PLAN | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PLUM | NameControl |
| Phone | 7026506596 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9121 W RUSSELL ROAD NO 219 | AddressLine1 |
| City | LAS VEGAS | City |
| State | NV | State |
| ZIP Code | 89148 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEFF ORR | Name |
| Title | TRUSTEE/CO-CHAIR | Title |
| Phone | 7026506596 | Phone |
| Date Signed | 2013-01-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GLENN L GOODNOUGH CPA | Name |
| PTIN | P00166676 | PTIN |
| Phone | 7025797000 | Phone |
| Date Prepared | 2013-01-15 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | 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 | MANDI LINDSAY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9121 W RUSSELL ROAD NO 219 | AddressLine1 |
| City | LAS VEGAS | City |
| State | NV | State |
| ZIP Code | 89148 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 49943392 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1951 | YearFormation |
| State Legal Domicile | NV | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE MEDICAL, DISABILITY, VISION, DENTAL AND LIFE INSURANCE TO PLAN PARTICIPANTS. THE PLAN ALSO PAYS FOR A SUBSTANCE ABUSE DETECTION PROGRAM. | 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 | 15151754 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 10968789 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2521295 | InvestmentIncomePriorYear |
| Investment Income Current Year | 994629 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 17673049 | TotalRevenuePriorYear |
| Total Revenue Current Year | 11963418 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 18049523 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 17874559 | 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 | 1417610 | OtherExpensePriorYear |
| Other Expenses Current Year | -39042320 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 19467133 | TotalExpensesPriorYear |
| Total Expenses Current Year | -21167761 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1794084 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 33131179 | RevenuesLessExpensesCY |
| Total Assets BOY | 34774448 | TotalAssetsBOY |
| Total Assets EOY | 27291389 | TotalAssetsEOY |
| Total Liabilities BOY | 139837970 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 99545120 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -105063522 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -72253731 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE MEDICAL, DISABILITY, VISION, DENTAL AND LIFE INSURANCE TO PLAN PARTICIPANTS. THE PLAN ALSO PAYS FOR A SUBSTANCE ABUSE DETECTION PROGRAM. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | TO PROVIDE MEDICAL, VISION, DENTAL, DISABILITY, AND LIFE INSURANCE TO PLAN PARTICIPANTS. THE PLAN ALSO PAYS FOR A SUBSTANCE ABUSE DETECTION PROGRAM. | Description |
| 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 | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | 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 | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1233 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| 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 | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| 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 | KIM GOULD ACCT EXEC ZENITH AMERICAN SOLUTIONS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7023692196 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9121 W RUSSELL ROAD SUITE 219 | AddressLine1 |
| City | LAS VEGAS | City |
| State | NV | State |
| ZIP Code | 89148 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| ROBERT WITT | |||||
| MANAGEMENT TRUSTEE | 2.00 | X | 0 | 0 | 0 |
| JEFF ORR | |||||
| CO-CHAIR/LABOR TRUSTEE | 2.00 | X | 0 | 0 | 0 |
| RICHARD LISLE | |||||
| CHAIR/MANAGEMENT TRUSTEE | 2.00 | X | 0 | 0 | 0 |
| VICTOR SENDLEIN | |||||
| LABOR TRUSTEE | 2.00 | X | 0 | 0 | 0 |
| THOMAS NILSON | |||||
| ALTERNATE LABOR TRUSTEE | 2.00 | X | 0 | 0 | 0 |
| RANDY LAMB | |||||
| ALTERNATE MANAGEMENT TRUST | 2.00 | X | 0 | 0 | 0 |
| SHERRY HERNANDEZ | |||||
| ALTERNATE MANAGEMENT TRUST | 2.00 | X | 0 | 0 | 0 |
| TATE MCGINTY | |||||
| LABOR TRUSTEE | 2.00 | X | 0 | 0 | 0 |
| BILL ANDERSON | |||||
| ALTERNATE LABOR TRUSTEE | 2.00 | X | 0 | 0 | 0 |
| MANDI LINDSAY | |||||
| MANAGEMENT TRUSTEE | 2.00 | X | 0 | 0 | 0 |
| DERICK STOWELL | |||||
| ALTERNATE LABOR TRUSTEE | 2.00 | 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 (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| OPTUMRX INC | |||||
| 2300 MAIN STREET | IRVINE | CA | 92614 | PHARMACY BENEFIT MANAGEMENT | 2969819 |
| ZENITH AMERICAN SOLUTIONS | |||||
| 9121 W RUSSELL ROAD STE 219 | LAS VEGAS | NV | 89148 | CONTRACT ADMINISTRATOR | 467555 |
| STEWART ARCHIBALD & BARNEY LLP | |||||
| 7881 W CHARLESTON BLVD 250 | LAS VEGAS | NV | 89117 | AUDITING | 170437 |
| BROWNSTEIN HYATT FARBER SCHRECK | |||||
| 100 NORTH CITY PARKWAY 1600 | LAS VEGAS | NV | 89106 | LEGAL | 142912 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | 9609638 | 9609638 |
| PARTICIPANT CONTRIBUTI | 900099 | 1249552 | 1249552 |
| STOP-LOSS RECOVERIES | 900099 | 109599 | 109599 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 10968789 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 740970 | TotalRevenueColumn |
| Related Or Exempt Function Income | 740970 | RelatedOrExemptFunctionIncome |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 38233633 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 37979974 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 253659 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 253659 | TotalRevenueColumn |
| Related Or Exempt Function Income | 253659 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11963418 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11963418 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17874559 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 604052 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 158534 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 179111 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38849 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 130844 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 150351 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12992 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12924 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18900 | Total |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| PPO AND COUNSELING | 132092 |
| DECREASE IN FUTURE BENE | -40480969 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -21167761 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23205 | BOY |
| EOY | 30872 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1452144 | BOY |
| EOY | 1766464 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 972505 | BOY |
| EOY | 1413549 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15719 | BOY |
| EOY | 11025 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22709110 | BOY |
| EOY | 14424221 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9577083 | BOY |
| EOY | 9470446 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24682 | BOY |
| EOY | 174812 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34774448 | BOY |
| EOY | 27291389 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 168648 | BOY |
| EOY | 238646 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 108123 | BOY |
| EOY | 226243 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 139561199 | BOY |
| EOY | 99080231 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 139837970 | BOY |
| EOY | 99545120 | 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 | -105063522 | BOY |
| EOY | -72253731 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -105063522 | BOY |
| EOY | -72253731 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34774448 | BOY |
| EOY | 27291389 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 33131179 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -321388 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Closely Held Equity Interests CloselyHeldEquityInterests
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 9470446 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 9470446 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | BENEFIT OBLIGATIONS | Description |
| Amount | $99,080,231 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 99080231 | TotalOfAmounts |
| Total Revenue | 11963418 | TotalRevenue |
| Total Expenses | -21167761 | TotalExpenses |
| Excess Or Deficit For Year | 33131179 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -321388 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -321388 | TotalAdjustments |
| Excess Or Deficit Per FS | 32809791 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 11532431 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -321388 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -321388 | RevenueNotRptdF990 |
| Revenue Subtotal | 11853819 | RevenueSubtotal |
| Other Revenues Not Included | 109599 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 109599 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 11963418 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 19203609 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | -109599 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | -109599 | ExpensesNotRptdF990 |
| Expenses Subtotal | 19313208 | ExpensesSubtotal |
| Other Expenses Not Included | -40480969 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | -40480969 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | -21167761 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE DOL. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF JANUARY 31, 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NOT SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2008. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | STOP LOSS RECOVERIES 109,599. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | STOP LOSS RECOVERIES -109,599. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | DECREASE IN FUTURE BENEFIT OBLIGATIONS -40,480,969. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF TRUSTEES RECEIVES A DRAFT COPY OF THE FORM 990 FOR REVIEW BEFORE THE FINAL FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. | |
| FORM 990, PART VI, SECTION B, LINE 12C | COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED REGULARLY DURING BOARD OF TRUSTEE MEETINGS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ADMINISTRATOR HAS COPIES AVAILABLE UPON REQUEST FOR THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -321,388. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSEEING THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR. | |
| FORM 990, PART V, LINE 1A | THE RETURN IS BEING AMENDED TO CORRECTLY REPORT THE NUMBER (OF 1099'S) REPORTED ON BOX 3 OF FORM 1096. | AMENDED RETURN |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg | Public Charity StatusPublicCharityStatus |
|---|---|---|---|---|---|---|---|---|---|---|
| PLUMBERS AND PIPEFITTERS UNION LOCAL NO 525 PENSION PLAN | ||||||||||
| 9121 W RUSSELL ROAD STE 219 | LAS VEGAS | NV | 89148 | 886003864 | PROVIDE OPPORTUNITIES FOR MEMBERS TO ESTABLISH RETIREMENT INCOME. | NV | 1.401-1(B)(3) | N/A | 0 | |
| LAS VEGAS JOINT APPRENTICESHIP COMMITTEE FOR PLUMBING & PIPEFITTING TRADES | ||||||||||
| 750 LEIGON WAY | LAS VEGAS | NV | 89110 | 880068666 | PROVIDE TRAINING FOR PARTICIPANTS IN THE PLUMBING & PIPEFITTING TRADES | NV | 501(C)(3) | N/A | 0 | 170(B)(1)(A)II |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |