2013-02-04T13:49:25-06:00 2012-06-30 NEEDLES & ASSOCIATES INC 350 INTERLOCKEN BLVD STE 220 BROOMFIELD CO 80021 990 2011-07-01 720545875 PLUMBERS & STEAMFITTERS LOCAL 106 HEALTH AND WELFARE FUND PLUM 3374746355 2126 OAK PARK BLVD LAKE CHARLES LA 70601 KELLY CRAFT 3374746355 2013-02-04 true KURT NEEDLES 3034304225 2013-02-04 2011 2016-02-25 16:41:14Z 1300855 false X X H&W FUND 1960 LA TO PROVIDE HEALTH CARE BENEFITS TO THE PARTICIPANTS AND THEIR DEPENDENTS. 8 8 2 0 0 1091186 1160919 137693 139381 171 555 1229050 1300855 0 746282 1169028 55806 56955 0 0 380314 406543 1182402 1632526 46648 -331671 4643029 4822849 459160 826339 4183869 3996510 X TO PROVIDE HEALTH CARE BENEFITS TO THE PARTICIPANTS AND THEIR DEPENDENTS. false false 723326 MEDICAL CLAIMS PAID. 70305 HRA CLAIMS PAID. 379798 CHANGE IN BENEFITS INCURRED BUT NOT REPORTED AND CLAIMS LIABILITY. 379798 1173429 false false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 false 2 true false false false false false false X 8 8 false false false false false false false true true false false true true true true true true false true false X BARBARA CHAPMAN 3374746355 2126 OAK PARK BLVD LAKE CHARLES LA 70601 X KELLY CRAFT 1.00 X 0 0 0 GARLAND BROUSSARD 1.00 X 0 0 0 RICKY CAMPBELL 1.00 X 0 0 0 JOHN B COLE 1.00 X 0 0 0 BILLY FOREMAN 1.00 X 0 0 0 KEITH FONTENOT 1.00 X 0 0 0 TOMMY RICHARD 1.00 X 0 0 0 RICHARD PAULK 1.00 X 0 0 0 false false false EMPLOYER CONTRIBUTION 1038674 1038674 INSURANCE PREMIUM - RETIREE C 157579 157579 EMPLOYEE CONTR 7513 7513 COBRA SUBSIDY 4921 4921 EMPLOYER CONTR-RECIPROCAL TRA -47768 -47768 1160919 139381 139381 PENALTIES 551 551 OTHER INCOME 4 4 555 1300855 1161474 139381 1169028 1169028 39002 39002 17953 17953 31518 31518 15326 15326 1707 1707 133682 133682 11200 11200 7149 7149 2400 2400 6363 6363 217 217 4401 4401 181507 181507 PRE CERTIFICATION FEES 7091 7091 PAY & OTHER TAXES 2868 2868 RECIPROCITY FEES 468 468 CLAIMS REPRICING FEE 326 326 320 320 1632526 1173429 459097 0 144513 103450 114061 105679 52744 41803 15342 10941 4357478 4592918 11635 9861 4643029 4822849 23146 11598 436014 814741 459160 826339 X 4183869 3996510 4183869 3996510 4643029 4822849 X -331671 144312 X false true true X false false false false false false false false false false 52744 41803 10941 10941 UNREPORTED CLAIMS 389345 EST. FUTURE BENEFIT 333133 O/S CLAIMS PAY 75647 DUE TO PTF 9990 HRA CLAIMS PAYABLE 6626 814741 1300855 1632526 -331671 144312 -375398 -231086 -562757 1445167 144312 144312 1300855 1300855 2007924 375398 375398 1632526 1632526 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE PLAN IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SEC. 501(C) (9). THE PLAN HAS BEEN AMENDED SINCE RECEIVING A FAVORABLE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. MANAGEMENT EVALUATED THE PLAN'S TAX POSITIONS AND CONCLUDED THAT THE PLAN HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENTS TO THE FINANCIAL STATEMENTS. THEREFORE, THEY BELIEVE THAT THE PLAN WAS QUALIFIED AND THE RELATED TRUST TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATE. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 CHANGE IN CLAIMS PAYABLE -35,454 CHANGE IN IBNR -281,710 CHANGE IN ESTIMATED FUTURE BENEFITS -58,234 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D CHANGE IN CLAIMS PAYABLE 35,454 CHANGE IN IBNR 281,710 CHANGE IN ESTIMATED FUTURE BENEFITS 58,234 ALL OTHER ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D CHANGE IN BENEFITS INCURRED BUT NOT REPORTED AND CLAIMS LIABILITY. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B COPY OF FORM 990 WAS PROVIDED TO BOARD OF TRUSTEES FOR THEIR REVIEW. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C TRUSTEES REVIEW THIS YEARLY AT TRUSTEE MEETINGS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION PAID TO EMPLOYEES GETS APPROVED AND REVIEWED BY THE BOARD OF TRUSTEES IN MEETING. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST. OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 5 NET APPRECIATION IN THE FAIR VALUE OF INVESTMENTS: 144,312 PLUMBERS & STEAMFITTERS LU106 PENSION FUND 2126 OAK PARK BLVD LAKE CHALRES LA 70601 720545875 PENSIONFUN LA N/A false PLUMBERS & STEAMFITTERS LU106 DEFINED CONTRIBUTION FUND 2126 OAK PARK BLVD LAKE CHALRLES LA 70601 720545875 PENSIONFUN LA 501(A) N/A false false false false false false false false false false false false false false false false false false false