2013-09-12T11:58:25-05:00 2012-09-30 954354850 PKF 2020 CAMINO DEL RIO N 500 SAN DIEGO CA 92108 990 2011-10-01 956035916 SAN DIEGO ELECTRICAL HEALTH AND WELFARE SAND 8585696322 PO BOX 231219 SAN DIEGO CA 921931219 ANDY BERG 8585696322 2013-09-12 1 CURT J WELKER P00399137 6192381040 2011 2016-02-24 21:20:13Z PO BOX 231219 SAN DIEGO CA 921931219 28170124 0 X N/A X 1954 CA TO PROVIDE MEDICAL, DENTAL, VISION AND LIFE INSURANCE BENEFITS TO THE PARTICIPANTS. 10 10 0 0 0 0 0 0 20806685 21233885 503194 616079 7475 10806 21317354 21860770 0 0 0 20354332 18815835 0 0 0 0 1977404 2207393 20793239 22561725 524115 -700955 16398268 17012510 12951016 14059874 3447252 2952636 TO PROVIDE MEDICAL, DENTAL AND VISION BENEFITS FOR PARTICIPANTS. 0 0 22561725 TO PROVIDE MEDICAL, DENTAL, VISION CARE, AND LIFE INSURANCE BENEFITS, PREMIUMS AND ADMINISTRATION TO PARTICIPANTS. 22561725 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 766 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 0 0 0 CA X KEN STUART 8585696322 4747 VIEWRIDGE AVENUE STE 100 SAN DIEGO CA 921231688 X BRUCE BAILEY 1.00 X 0 0 0 JOHNNY SIMPSON 1.00 X 0 0 0 PHIL PETERSEN 1.00 X 0 0 0 ANDY BERG 1.00 X 0 0 0 TERRALYN HARTMAN 1.00 X 0 0 0 NICHOLAS SEGURA 1.00 X 0 0 0 DAVID TAYLOR 1.00 X 0 0 0 TED BAKER 1.00 X 0 0 0 ROBERT DAVIES JR 1.00 X 0 0 0 KEVIN GORMAN 1.00 X 0 0 0 JOEL BASORE 1.00 X 0 0 0 0 0 0 0 0 0 0 SAN DIEGO ELECTRICAL IND ADMIN PO BOX 231219 SAN DIEGO CA 921931219 ADMINISTRATION SERVICES 1013969 BLUE CROSS 591 CAMINO DE LA REINA SAN DIEGO CA 921083182 CLAIMS ADMINISTRATION 336754 DELTA DENTAL 1450 FRAZEE ROAD SAN DIEGO CA 921084341 CLAIMS ADMINISTRATION 157813 HORIZON ACTUARIAL 5200 LANKERSHIM BOULEVARD SUITE 74 NORTH HOLLYWOOD CA 91601 CONSULTING SERVICES 116255 4 EMPLOYERS CONTRIBUTION 900099 19660323 19660323 EMPLOYEE CONTRIBUTIONS 900099 1573562 1573562 21233885 575913 575913 6349520 6309354 40166 40166 40166 LIQUIDATED DAMAGES 900099 7821 7821 MISCELLANEOUS INCOME 900099 2985 2985 10806 21860770 21284857 0 575913 20354332 1019340 78835 16382 138175 833873 57852 18148 12207 14293 18288 22561725 246191 410582 225675 280941 3747387 3609158 12179015 12711829 16398268 17012510 3380 0 12947636 14059874 12951016 14059874 X 0 0 0 0 3447252 2952636 3447252 2952636 16398268 17012510 X -700955 206339 X 0 1 1 X 0 0 CLAIMS PAYABLE 1439374 CLAIMS INCURRED BUT NOT REPORTED 3012500 CONTINUATION OF BENEFITS 9608000 14059874 21860770 22561725 -700955 206339 1112238 1318577 617622 22067109 206339 206339 21860770 0 21860770 21449487 -1112238 -1112238 22561725 0 22561725 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE TRUST IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)9 OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE IRS, AND THE PLAN ADMINISTRATOR BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. 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 TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2012 AND 2011, 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 NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2008. PART XI, LINE 8 - OTHER ADJUSTMENTS: INCREASE IN HEALTH CLAIMS PAYABLE 918,469. INCREASE IN HEALTH CLAIMS INCURRED BUT NOT REPORTED 422,500. DECREASE IN EXTRAORDINARY CLAIMS -1,007,059. INCREASE IN FUTURE BENEFITS OF PARTICIPANTS' ACCUMULATED ELIGIBILITY 778,328. TOTAL TO SCHEDULE D, PART XI, LINE 8: 1,112,238. PART XIII, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN HEALTH CLAIMS PAYABLE -918,469. INCREASE IN HEALTH CLAIMS INCURRED BUT NOT REPORTED -422,500. DECREASE IN EXTRAORDINARY CLAIMS 1,007,059. INCREASE IN FUTURE BENEFITS OF PARTICIPANTS' ACCUMULATED ELIGIBILITY -778,328. FORM 990, PART VI, SECTION A, LINE 8B THE GOVERNING BODY DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11 THE RETURN IS REVIEWED BY THE PLAN ADMINISTRATOR FOR ACCURACY AND THEN FILED AND SUBMITTED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES FILLS OUT A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY, AND ARE REQUIRED TO NOTIFY THE TRUST OF ANY CHANGES IN THEIR INTERESTS THAT CAN GIVE RISE TO CONFLICTS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE ON FILE AT THE TRUST OFFICE AND ARE AVAILABLE ON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 206,339. NECA-IBEW DRUG FREE WORKFORCE PROGRAM TRUST PO BOX 231219 SAN DIEGO CA 921931219 260086997 DRUG FREE WORKFORCE CA 501(C)(9) 0 SAN DIEGO ELECTRICAL PENSION TRUST PO BOX 231219 SAN DIEGO CA 921931219 956101801 PENSION PLAN CA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 THE TAXPAYER TIMELY FILED ITS 2011 FORM 990 ON PAPER. SUBSEQUENT TO PAPER FILING, THE TAXPAYER BECAME AWARE THAT IT HAS EXCEEDED THE 250 RETURN THRESHOLD FOR THE TAX YEAR AND THEREFORE ELECTRONIC FILING IS REQUIRED. THE TAXPAYER COMPLIED WITH THE ELECTRONIC FILING REQUIREMENT AS SOON AS THEY BECAME AWARE OF THE REQUIREMENT.