MO-KAN SHEET METAL WORKERS WELFARE FUND: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: MO-KAN SHEET METAL WORKERS WELFARE FUND (EIN 44-0567087)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-11-15
IRS object ID: 201213209349308406
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	2012-11-15T14:36:52-08:00	Timestamp
Tax Period End Date	2011-12-31	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	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	440567087	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MO-KAN SHEET METAL WORKERS WELFARE FUND	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MO-K	NameControl
Phone	8165310334	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 300019	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	641300019	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JAMES HUFFMAN	Name
Title	VICE-CHAIRMAN	Title
Phone	8165310334	Phone
Date Signed	2012-11-05	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RONALD L EIB	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	ROBERT ESLINGER	BusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3000019	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64130	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	42812851	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1952	YearFormation
State Legal Domicile	MO	StateLegalDomicile
Activity Or Mission Description	Provide health benefits to members	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	10	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	24225467	ProgramServiceRevenuePriorYear
Program Service Revenue CY	23691814	ProgramServiceRevenueCY
Investment Income Prior Year	2076546	InvestmentIncomePriorYear
Investment Income Current Year	1759785	InvestmentIncomeCurrentYear
Other Revenue Current Year	25851	OtherRevenueCurrentYear
Total Revenue Prior Year	26302013	TotalRevenuePriorYear
Total Revenue Current Year	25477450	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	22865695	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	21321202	BenefitsPaidToMembersCY
Salaries Etc Prior Year	822748	SalariesEtcPriorYear
Salaries Etc Current Year	733753	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2095086	OtherExpensePriorYear
Other Expenses Current Year	2071099	OtherExpensesCurrentYear
Total Expenses Prior Year	25783529	TotalExpensesPriorYear
Total Expenses Current Year	24126054	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	518484	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1351396	RevenuesLessExpensesCY
Total Assets BOY	46263475	TotalAssetsBOY
Total Assets EOY	46682543	TotalAssetsEOY
Total Liabilities BOY	542371	TotalLiabilitiesBOY
Total Liabilities EOY	220693	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	45721104	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	46461850	NetAssetsOrFundBalancesEOY
Mission Description	Provide benefits to members	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	24126054	Expense
Revenue	25477450	Revenue
Description	PROVIDE LIFE, HOSPITALIZATION, SICKNESS AND DISABILITY BENEFITS TO APPROXIMATELY 3000 PARTICIPANTS OF THE MO-KAN SHEET METAL WORKERS.	Description
Total Program Service Expense	24126054	TotalProgramServiceExpense
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	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	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
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	37	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	10	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	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	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	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	false	CompensationProcessCEO
Compensation Process Other	false	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	VIVIAN ANDERSON	NamePerson
Telephone Number	8165310334	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2902 BLUE RIDGE BLVD SUITE 100	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64129	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JAMES J HAUSMAN
Trustee	0.00	X	0	0	0
JAY LIND
Trustee	0.00	X	0	0	0
ROBERT ZAHNER
Trustee	0.00	X	0	0	0
JAMES HUFFMAN
Trustee	0.00	X	0	0	0
ROBERT A ESLINGER
Vice-Chairman	0.00	X	0	0	0
PAUL RUSSELL
Chairman	0.00	X	0	0	0
JAMES D FLACH JR
Trustee	0.00	X	0	0	0
JERRY SCHAEFER
Trustee	0.00	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
BLUE CROSS BLUE SHIELD
2301 MAIN ST	KANSAS CITY	MO	64108	Claims Admin & Repricing	1267139
HEARTLAND RMC
5325 FARAON	ST JOSEPH	MO	64056	Health Improvement Org	117033

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

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Employer Contributions	900099	22141893
Employee self-contributions	900099	1254032
Retiree reinsurance	900099	261175
COBRA subsidy	900099	34714

Field	Value	IRS element (for citing)
Total Program Service Revenue	23691814	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1603234	TotalRevenueColumn
Exclusion	$1,603,234	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	17491952	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	17335401	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	156551	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	156551	TotalRevenueColumn
Exclusion	$156,551	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Miscellaneous	Description
Business Code	900099	BusinessCode
Total Revenue Column	25851	TotalRevenueColumn
Related Or Exempt Function Income	25851	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	25851	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	25477450	TotalRevenueColumn
Related Or Exempt Function Income	23717665	RelatedOrExemptFunctionIncome
Exclusion	$1,759,785	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	21321202	Total
Program Services	21321202	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	458812	Total
Program Services	458812	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	125630	Total
Program Services	125630	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	106078	Total
Program Services	106078	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	43233	Total
Program Services	43233	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	76638	Total
Program Services	76638	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	46734	Total
Program Services	46734	ProgramServices

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	152210	Total
Program Services	152210	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1606339	Total
Program Services	1606339	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	42012	Total
Program Services	42012	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	32400	Total
Program Services	32400	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	7361	Total
Program Services	7361	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	9748	Total
Program Services	9748	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	45901	Total
Program Services	45901	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	12382	Total
Program Services	12382	ProgramServices

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Education	4593	4593
Maint. & repairs	24887	24887
Miscellaneous	9894	9894

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	24126054	Total
Program Services	24126054	ProgramServices

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	80	BOY
EOY	80	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	336044	BOY
EOY	4257850	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	2137961	BOY
EOY	2006017	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	529394	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	476216	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	51824	BOY
EOY	53178	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	33545373	BOY
EOY	32735833	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	10192193	BOY
EOY	7629585	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	46263475	BOY
EOY	46682543	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	542371	BOY
EOY	220693	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	542371	BOY
EOY	220693	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	45721104	BOY
EOY	46461850	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	45721104	BOY
EOY	46461850	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	46263475	BOY
EOY	46682543	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	1351396	ReconcilationRevenueExpenses
Reconcilation Other Changes	-610650	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
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

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	529394	OtherCostOrOtherBasis
Depreciation	476216	Depreciation
Book Value	53178	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	53178	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (5 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
Dorchester Capital Inter Ltd	2058686	F
Kayne Anderson MLP Inv Co	1768931	F
Protege Partners Fund	3137815	F
Tortoise Energy Cap Corp	496355	F
Tortoise Energy Infra Corp	167798	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	7629585	TotalOfBookValueSecurities
Total Revenue	25477450	TotalRevenue
Total Expenses	24126054	TotalExpenses
Excess Or Deficit For Year	1351396	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-610650	NetUnrealizedGLOnInvestments
Total Adjustments	-610650	TotalAdjustments
Excess Or Deficit Per FS	740746	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	24714590	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-610650	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	-610650	RevenueNotRptdF990
Revenue Subtotal	25325240	RevenueSubtotal
Investment Expenses Not Included	152210	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	152210	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	25477450	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	23973844	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	23973844	ExpensesSubtotal
Investment Expenses Not Included2	152210	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	152210	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	24126054	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11a	A copy of the 990 is provided to the administrator and
	at least the Chairman or Co-Chairman for review.
Pt VI, Line 12c	Conflicts of interest are discussed at each fall meeting.
Pt VI, Line 19	No documents available to the public.
Pt XI	Unrealized appreciation/(depreciation) on investments.
Pt XII, Line 2c	The audit is reported to the full board of trustees.
Form 990EZ, Part II, Line 24	ACCOUNTS RECEIVABLE - NET PREPAIDS INVESTMENTS INVESTMENTS WITH AMERICAN FUNDS FOR DEFERRED COMPENSATION
Form 990EZ, Part II, Line 26	ACCOUNTS PAYABLE & ACCRUED EXPENSES