GREATER KANSAS CITY LABORERS': Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: GREATER KANSAS CITY LABORERS' (EIN 43-6039074)
Tax period: 2011-11-01 to 2012-10-31
Filed: 2013-09-10
IRS object ID: 201332539349300698
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	2013-09-10T17:49:32-07:00	Timestamp
Tax Period End Date	2012-10-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CUNEO LAWSON SHAY & STALEY	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1100 MAIN STREET SUITE 2880	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64105	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-11-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	436039074	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	GREATER KANSAS CITY LABORERS WELFARE FUND	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	GREA	NameControl
Phone	9132365490	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6405 METCALF BLDG 3	AddressLine1
City	OVERLAND PARK	City
State	KS	State
ZIP Code	66202	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	REGINALD THOMAS	Name
Title	SECRETARY	Title
Phone	9132365490	Phone
Date Signed	2013-09-05	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	R STEPHEN STALEY	Name
Phone	8168420805	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Name Of Principal Officer Business NameOfPrincipalOfficerBusiness

Field	Value	IRS element (for citing)
Business Name Line1	TIMOTHY PAPUGA	BusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	720 OAK STREET	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64106	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	18672952	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1962	YearFormation
State Legal Domicile	KS	StateLegalDomicile
Activity Or Mission Description	Provide health & welfare benefits	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	30	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	11385003	ProgramServiceRevenuePriorYear
Program Service Revenue CY	12296179	ProgramServiceRevenueCY
Investment Income Prior Year	655081	InvestmentIncomePriorYear
Investment Income Current Year	653567	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1651	OtherRevenuePriorYear
Other Revenue Current Year	896	OtherRevenueCurrentYear
Total Revenue Prior Year	12041735	TotalRevenuePriorYear
Total Revenue Current Year	12950642	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	10555630	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	9964936	BenefitsPaidToMembersCY
Salaries Etc Prior Year	15294	SalariesEtcPriorYear
Salaries Etc Current Year	14975	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1497140	OtherExpensePriorYear
Other Expenses Current Year	1414076	OtherExpensesCurrentYear
Total Expenses Prior Year	12068064	TotalExpensesPriorYear
Total Expenses Current Year	11393987	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-26329	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1556655	RevenuesLessExpensesCY
Total Assets BOY	23625069	TotalAssetsBOY
Total Assets EOY	25228459	TotalAssetsEOY
Total Liabilities BOY	499541	TotalLiabilitiesBOY
Total Liabilities EOY	428428	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	23125528	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	24800031	NetAssetsOrFundBalancesEOY
Mission Description	Provide health & welfare benefits	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	THE PLAN PROVIDES HEALTH AND WELFARE BENEFITS FOR MEMBERS OF LOCAL UNION #'S 264 AND 1290 OF THE WESTERN MO & KS LABORERS DISTRICT COUNCIL OF THE LABORERS INTERNATIONAL UNION OF NORTH AMERICA	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	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	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
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
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	313	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	30	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
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	false	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	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	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	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

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	TIC INTERNATIONAL CORPORATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	9132365490	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	6405 METCALF BLDG 3 STE 200	AddressLine1
City	OP	City
State	KS	State
ZIP Code	66202	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
TIMOTHY B PAPUGA
Chairman	0.00	X	0	0	0
REGINALD THOMAS
Secretary	0.00	X	0	0	0
GREGORY A DUNN
Employer Trustee	0.00	X	0	0	0
DAN R MEYER
Employer Trustee	0.00	X	0	0	0
MARK R NIDIFFER
Union Trustee	0.00	X	0	0	0
LESLIE W WILLIAMS II
Union Trustee	0.00	X	0	0	0
EDWARD FREEMAN
Union Trustee	0.00	X	0	0	0
MITCHELL ROWLEY
Union Trustee	0.00	X	0	0	0
R SCOTT HOISINGTON
Employer trustee	0.00	X	0	0	0
MARK R TEAHAN
Employer Trustee	0.00	X	0	0	0
WILLIAM LIVINGSTON
Union Trustee	0.00	X	0	0	0
DANIEL WEST
Employer Trustee	0.00	X	0	0	0

Field	Value	IRS element (for citing)
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
BLUE CROSS OF KC
PO BOX 419169	KANSAS CITY	MO	64141	Preferred Prov Org	408646
TIC INTERNATIONAL
6405 METCALF STE 200	OVERLAND PARK	KS	66202	Third Party Admin	360400
ARNOLD NEWBOLD
1125 GRAND BLVD STE 1600	KANSAS CITY	MO	64106	Legal Services	131431
THE SEGAL COMPANY
101 N WACKER DR STE 500	CHICAGO	IL	60606	Actuarial Services	111449

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Employer Contributions	900099	11157816
Employee Self-Contrib	900099	1138338

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	25	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	12296179	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	626732	TotalRevenueColumn
Exclusion	$626,732	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	5749145	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	5722310	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	26835	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	26835	TotalRevenueColumn
Exclusion	$26,835	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Liquidated Damages	Description
Business Code	900099	BusinessCode
Total Revenue Column	896	TotalRevenueColumn
Related Or Exempt Function Income	896	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	896	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	12950642	TotalRevenueColumn
Related Or Exempt Function Income	12297075	RelatedOrExemptFunctionIncome
Exclusion	$653,567	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	9964936	Total
Program Services	9964936	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	14975	Total
Program Services	14975	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	447499	Total
Program Services	447499	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	131431	Total
Program Services	131431	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	125069	Total
Program Services	125069	ProgramServices

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	94537	Total
Program Services	94537	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	111449	Total
Program Services	111449	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	26731	Total
Program Services	26731	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	172	Total
Program Services	172	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	25800	Total
Program Services	25800	ProgramServices

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Bank Fees	7657	7657
Record Storage	3896	3896
Dues	957	957

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	438878	Total
Program Services	438878	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	11393987	Total
Program Services	11393987	ProgramServices

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	6453	BOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3448683	BOY
EOY	2378310	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1389100	BOY
EOY	1524100	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	70629	BOY
EOY	81513	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	18710204	BOY
EOY	21244536	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	23625069	BOY
EOY	25228459	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	226089	BOY
EOY	219871	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	166083	BOY
EOY	208557	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	107369	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	499541	BOY
EOY	428428	EOY

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

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	23125528	BOY
EOY	24800031	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	23125528	BOY
EOY	24800031	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	23625069	BOY
EOY	25228459	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	1556655	ReconcilationRevenueExpenses
Reconcilation Other Changes	117848	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	false	AgentTrusteeEtc
Beginning Balance	166083	BeginningBalance
Additions During Year	66527115	AdditionsDuringYear
Distributions During Year	66484641	DistributionsDuringYear
Ending Balance	208557	EndingBalance
Included On FS	true	IncludedOnFS

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Temporary cash overdrafts	Description

Field	Value	IRS element (for citing)
Total Revenue	12950642	TotalRevenue
Total Expenses	11393987	TotalExpenses
Excess Or Deficit For Year	1556655	ExcessOrDeficitForYear
Net Unrealized GL On Investments	117848	NetUnrealizedGLOnInvestments
Total Adjustments	117848	TotalAdjustments
Excess Or Deficit Per FS	1674503	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	12981953	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	117848	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	117848	RevenueNotRptdF990
Revenue Subtotal	12864105	RevenueSubtotal
Investment Expenses Not Included	86537	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	86537	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	12950642	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	11307450	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	11307450	ExpensesSubtotal
Investment Expenses Not Included2	86537	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	86537	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	11393987	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	ExplanationExplanation
Pt IV Line 2b	The Fund serves as a depository for several collectively
	BARGAINED FUNDS. EMPLOYERS SUBMITT CONTRIBUTIONS TO THE DEPOSITORY WHICH ARE THEN ALLOCATED AND TRANSFERRED TO THE CORRESPONDING ENTITY TO WHICH THEY BELONG.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 3	The Board of Trustees hired TIC International, a third
	party administrator, to pay claims and handle the
	day-to-day operations of the fund.
Pt VI, Line 11a	Copies of the 990 were provided to the Chairman and
	Secretary prior to filing.
Pt VI, Line 19	No documents are available to the public.
Pt XI	Fund balance changed by unrealized loss on investments.
Form 990, Part IX, Line 24f	PREFERRED PROVIDER FEES 437113. 437113. PRESCRIPTION FEES CASE MGMT 1765. 1765.