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

View the entire original 990 at ProPublica ↗

Organization: MO-KAN IRON WORKERS WELFARE FUND (EIN 43-6051454)
Tax period: 2011-02-01 to 2012-01-31
Filed: 2012-09-17
IRS object ID: 201222619349300512
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	2012-09-17T07:05:57-07:00	Timestamp
Tax Period End Date	2012-01-31	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	2011-02-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	436051454	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	MO-K	NameControl
Phone	8167562164	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3100 BROADWAY	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64111	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	RICHARD N CHRISTOPHERSON	Name
Title	CHAIRMAN	Title
Phone	8167562164	Phone
Date Signed	2012-09-05	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

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	RICHARD CHRISTOPHERSON	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1000 E 10TH STREET	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64106	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	34757705	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1963	YearFormation
State Legal Domicile	MO	StateLegalDomicile
Activity Or Mission Description	Provide health & welfare benefits	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	12	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	10812302	ProgramServiceRevenuePriorYear
Program Service Revenue CY	10285612	ProgramServiceRevenueCY
Investment Income Prior Year	1545116	InvestmentIncomePriorYear
Investment Income Current Year	1529588	InvestmentIncomeCurrentYear
Other Revenue Prior Year	78913	OtherRevenuePriorYear
Other Revenue Current Year	387751	OtherRevenueCurrentYear
Total Revenue Prior Year	12436331	TotalRevenuePriorYear
Total Revenue Current Year	12202951	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	12270277	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	12030752	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1132283	OtherExpensePriorYear
Other Expenses Current Year	923279	OtherExpensesCurrentYear
Total Expenses Prior Year	13402560	TotalExpensesPriorYear
Total Expenses Current Year	12954031	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-966229	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-751080	RevenuesLessExpensesCY
Total Assets BOY	27822774	TotalAssetsBOY
Total Assets EOY	27571925	TotalAssetsEOY
Total Liabilities BOY	680420	TotalLiabilitiesBOY
Total Liabilities EOY	679438	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	27142354	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	26892487	NetAssetsOrFundBalancesEOY
Mission Description	Provide health and welfare benefits	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	12954031	Expense
Revenue	12202951	Revenue
Description	THE PLAN PROVIDES HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS.	Description
Total Program Service Expense	12954031	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	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	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	12	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	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	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	ZENITH AMERICAN SOLUTIONS	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	8167562164	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3100 BROADWAY STE 108	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64111	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
ROBERT P JONES
Trustee	0.00	X	0	0	0
MICHAEL E BRIGHT
Trustee	0.00	X	0	0	0
RICHARD N CHRISTOPHERSON
Chairman	0.00	X	0	0	0
DONALD E GREENWELL
Secretary	0.00	X	0	0	0
RON BRUCE
Trustee	0.00	X	0	0	0
ROBERT WILLIAMS
Trustee	0.00	X	0	0	0
DAVID E COLEMAN
Alternate 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 (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
ZENITH ADMIN
3100 BROADWAY STE 108	KANSAS CITY	MO	64111	Third Party Admin/printing	240833
PREF HEALTH PROF
12920 METCALF AVE	OVERLAND PARK	KS	66213	Preferred Provider Org	214823
SEGAL COMPANY
101 N WACKER DR	CHICAGO	IL	60606	Actuary/consultant	162097
ARNOLD NEWBOLD ETAL
1125 GRAND BVLD	KANSAS CITY	MO	64106	Legal services	113631

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	9307189
PARTICIPANT SELF PMTS	900099	978423

Field	Value	IRS element (for citing)
Total Program Service Revenue	10285612	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	900300	TotalRevenueColumn
Exclusion	$900,300	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	23184042	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	22554754	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	629288	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	629288	TotalRevenueColumn
Exclusion	$629,288	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
COBRA SUBSIDY	900099	32830	32830
EARLY RETIREE INS PROG	900099	334322	334322
OTHER	900099	20599	20599

Field	Value	IRS element (for citing)
Total Other Revenue	387751	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	12202951	TotalRevenueColumn
Related Or Exempt Function Income	10673363	RelatedOrExemptFunctionIncome
Exclusion	$1,529,588	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	12030752	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	219557	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	113631	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	44007	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	87904	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	474	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	65179	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	15370	Total

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal
CONSULTING	162097
PREFERRED PROVIDER FEES	214824
PRESCRIPT ADMIN FEES	236

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	12954031	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	50156	BOY
EOY	1278951	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	450000	BOY
EOY	1377218	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	869207	BOY
EOY	1214932	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	3844	BOY
EOY	3844	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	26187258	BOY
EOY	23505237	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	262309	BOY
EOY	191743	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	27822774	BOY
EOY	27571925	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	514677	BOY
EOY	313927	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	27485	BOY
EOY	243478	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	138258	BOY
EOY	122033	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	680420	BOY
EOY	679438	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	27142354	BOY
EOY	26892487	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	27142354	BOY
EOY	26892487	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	27822774	BOY
EOY	27571925	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-751080	ReconcilationRevenueExpenses
Reconcilation Other Changes	501213	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	27485	BeginningBalance
Additions During Year	30305251	AdditionsDuringYear
Distributions During Year	29996092	DistributionsDuringYear
Ending Balance	336644	EndingBalance
Included On FS	true	IncludedOnFS

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
Purchases of securities pending
Due to other funds	$80,765
Reciprocal transfers pending	$41,268

Field	Value	IRS element (for citing)
Total Of Amounts	122033	TotalOfAmounts
Total Revenue	12202951	TotalRevenue
Total Expenses	12954031	TotalExpenses
Excess Or Deficit For Year	-751080	ExcessOrDeficitForYear
Net Unrealized GL On Investments	501213	NetUnrealizedGLOnInvestments
Total Adjustments	501213	TotalAdjustments
Excess Or Deficit Per FS	-249867	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	12616260	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	501213	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	501213	RevenueNotRptdF990
Revenue Subtotal	12115047	RevenueSubtotal
Investment Expenses Not Included	87904	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	87904	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	12202951	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	12866127	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	12866127	ExpensesSubtotal
Investment Expenses Not Included2	87904	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	87904	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	12954031	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	ExplanationExplanation
Pt IV Line 2b	The Fund serves as depository for several collectively
	BARGAINED FUNDS. THE AMOUNTS ARE ALLOCATED AND PAID OUT TO EACH FUND WEEKLY.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 3	The board hired Zenith Administrators, a third party
	administrator, to pay claims and handle the day to
	day operations of the Fund.
Pt VI, Line 11a	The completed form 990 is reviewed and approved by
	the chairman and secretary of the board of trustees
	prior to filing.
Pt VI, Line 19	No documents available to the public.
Pt XI	Fund balance changed by unrealized gain on investments