SOUTHEAST LABORERS HEALTH FUND: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: SOUTHEAST LABORERS HEALTH FUND (EIN 23-7100845)
Tax period: 2011-04-01 to 2012-03-31
Filed: 2013-01-14
IRS object ID: 201330149349300328
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-01-14T13:08:08-06:00	Timestamp
Tax Period End Date	2012-03-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DANIELS IRWIN & AYLOR	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	223 MADISON STREET SUITE 112	AddressLine1
City	MADISON	City
State	TN	State
ZIP Code	371153660	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-04-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237100845	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SOUTHEAST LABORERS HEALTH FUND	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	SOUT	NameControl
Phone	6158590131	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1449	AddressLine1
City	GOODLETTSVILLE	City
State	TN	State
ZIP Code	370701449	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	STEPHEN E FARNER	Name
Title	CHAIRMAN	Title
Phone	6158590131	Phone
Date Signed	2012-08-27	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DOUGLAS A IRWIN	Name
Phone	6158686008	Phone
Date Prepared	2013-01-14	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)
Gross Receipts	23646421	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1968	YearFormation
State Legal Domicile	TN	StateLegalDomicile
Activity Or Mission Description	PROVISION OF BENEFITS TO PARTICIPANTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	60	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	14869868	ProgramServiceRevenuePriorYear
Program Service Revenue CY	15659235	ProgramServiceRevenueCY
Investment Income Prior Year	737274	InvestmentIncomePriorYear
Investment Income Current Year	632023	InvestmentIncomeCurrentYear
Other Revenue Prior Year	364147	OtherRevenuePriorYear
Other Revenue Current Year	313778	OtherRevenueCurrentYear
Total Revenue Prior Year	15971289	TotalRevenuePriorYear
Total Revenue Current Year	16605036	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	13926835	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	15477716	BenefitsPaidToMembersCY
Salaries Etc Prior Year	11016	SalariesEtcPriorYear
Salaries Etc Current Year	9902	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1543673	OtherExpensePriorYear
Other Expenses Current Year	1536230	OtherExpensesCurrentYear
Total Expenses Prior Year	15481524	TotalExpensesPriorYear
Total Expenses Current Year	17023848	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	489765	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-418812	RevenuesLessExpensesCY
Total Assets BOY	16364253	TotalAssetsBOY
Total Assets EOY	16835599	TotalAssetsEOY
Total Liabilities BOY	8024537	TotalLiabilitiesBOY
Total Liabilities EOY	8914695	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	8339716	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	7920904	NetAssetsOrFundBalancesEOY
Mission Description	PROVISION OF BENEFITS TO PARTICIPANTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	THE PROVISION OF HEALTH, TEMPORARY DISABILITY AND DEATH BENEFITS TO PLAN PARTICIPANTS.	Description
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	false	ReportOtherLiabilities
Report Fin48 Footnote	false	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	1303	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	60	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
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	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	true	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	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	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	SOUTHERN BENEFIT ADMINISTRATORS	NamePerson
Telephone Number	6158590131	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2001 CALDWELL DRIVE	AddressLine1
City	GOODVETTSVILLE	City
State	TN	State
ZIP Code	37072	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
STEPHEN E FARNER
CHAIRMAN	2.00	X	0	0	0
MICHAEL B PFIEFFER
SECRETARY	2.00	X	0	0	0
J DAVID BECKLER
TRUSTEE	2.00	X	0	0	0
KERRY HALE
TRUSTEE	2.00	X	0	0	0
F DOUGLASS STEIN
TRUSTEE	2.00	X	0	0	0
GLENN FARNER
TRUSTEE	2.00	X	0	0	0
DANNY C MACMILLAN
TRUSTEE	2.00	X	0	0	0

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 (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
CIGNA
TWO LIBERTY PLACE 1601 CHESTNUT ST	PHILADELPHIA	PA	19192	PPO	705555
SOUTHERN BENEFIT ADMINISTRATORS INC
PO BOX 1449	GOODLETTSVILLE	TN	370701449	ADMINISTRATION	567575

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS	15426065	15426065
EMPLOYEE CONTRIBUTIONS	233170	233170

Field	Value	IRS element (for citing)
Total Program Service Revenue	15659235	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	560878	TotalRevenueColumn
Exclusion	$560,878	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	7112530	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	7041385	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	71145	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	71145	TotalRevenueColumn
Exclusion	$71,145	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
FORMULARY REBATES	130759	130759
SUBROGATION REFUNDS	96455	96455
CLAIMS REFUNDS	68524	68524

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	18040	TotalRevenueColumn
Related Or Exempt Function Income	18040	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	313778	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	16605036	TotalRevenueColumn
Related Or Exempt Function Income	15973013	RelatedOrExemptFunctionIncome
Exclusion	$632,023	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	15477716	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	9902	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	528000	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	20113	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	17982	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	36041	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	747690	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	5074	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
CONTRIBUTIONS TO LHSFNA	140327
PRINTING & MAILING	20356
FIDUCIARY LIABILITY INSUR	12147
BANK CHARGES	8500

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	17023848	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	533010	BOY
EOY	173624	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3008619	BOY
EOY	3306170	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1623659	BOY
EOY	1458030	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	11198965	BOY
EOY	11897775	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	16364253	BOY
EOY	16835599	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	8024537	BOY
EOY	8914695	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	8024537	BOY
EOY	8914695	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	8339716	BOY
EOY	7920904	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8339716	BOY
EOY	7920904	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	16364253	BOY
EOY	16835599	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-418812	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

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
Total Revenue	16605036	TotalRevenue
Total Expenses	17023848	TotalExpenses
Excess Or Deficit For Year	-418812	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-418812	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	16605036	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	16605036	RevenueSubtotal
Total Revenue Per Form990	16605036	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	17023848	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	17023848	ExpensesSubtotal
Total Expenses Per Form990	17023848	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	OHIO VALLEY & SOUTHERN STATES REGIO OHIO VALLEY & SOUTHERN STATES REGIO CHAIRMAN TRUSTEE WORK IN SAME UNION OFFICE SOUTHEAST LABORERS' DISTRICT COUNCI OHIO VALLEY & SOUTHERN STATES REGIO TRUSTEE CHAIRMAN BROTHERS
MANAGEMENT DELEGATED	FORM 990, PAGE 6, PART VI, LINE 3	SOUTHERN BENEFIT ADMINISTRATORS, INC.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE UNION TRUSTEES ARE SELECTED BY THE LABOR ORGANIZATIONS PARTY TO THE AGREEMENT AND DECLARATION OF TRUST WHILE THE EMPLOYER TRUSTEES ARE SELECTED BY THE EMPLOYER ORGANIZTIONS PARTY TO THE AGREEMENT AND DECLARATION OF TRUST.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	AVAILABLE UPON REQUEST. ALL MAILOUTS AND COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST.