CARPENTERS DIST CNCL OF KANSAS CITY & VICINITY WELFARE PLAN: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: CARPENTERS DIST CNCL OF KANSAS CITY & VICINITY WELFARE PLAN (EIN 48-6201422)
Tax period: 2011-04-01 to 2012-03-31
Filed: 2012-11-08
IRS object ID: 201223139349302057
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	2012-11-08T13:38:19-08:00	Timestamp
Tax Period End Date	2012-03-31	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	2011-04-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	486201422	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CARPENTERS DIST CNCL OF KANSAS CITY & VICINITY WELFARE PLAN	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CARP	NameControl
Phone	8167563313	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	DONALD GREENWELL III	Name
Title	SECRETARY	Title
Phone	8167563313	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	TERRY NELSON	BusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1401 HAMPTON AVE	AddressLine1
City	ST LOUIS	City
State	MO	State
ZIP Code	63139	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	85200826	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1965	YearFormation
State Legal Domicile	MO	StateLegalDomicile
Activity Or Mission Description	Provide health & welfare benefits	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	98	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	64685984	ProgramServiceRevenuePriorYear
Program Service Revenue CY	49074273	ProgramServiceRevenueCY
Investment Income Prior Year	4035365	InvestmentIncomePriorYear
Investment Income Current Year	4518103	InvestmentIncomeCurrentYear
Other Revenue Prior Year	2046118	OtherRevenuePriorYear
Other Revenue Current Year	400173	OtherRevenueCurrentYear
Total Revenue Prior Year	70767467	TotalRevenuePriorYear
Total Revenue Current Year	53992549	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	68974743	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	44859314	BenefitsPaidToMembersCY
Salaries Etc Prior Year	43317	SalariesEtcPriorYear
Salaries Etc Current Year	35714	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	3687964	OtherExpensePriorYear
Other Expenses Current Year	16834880	OtherExpensesCurrentYear
Total Expenses Prior Year	72706024	TotalExpensesPriorYear
Total Expenses Current Year	61729908	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-1938557	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-7737359	RevenuesLessExpensesCY
Total Assets BOY	88806507	TotalAssetsBOY
Total Assets EOY	78786438	TotalAssetsEOY
Total Liabilities BOY	4454418	TotalLiabilitiesBOY
Total Liabilities EOY	1854176	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	84352089	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	76932262	NetAssetsOrFundBalancesEOY
Mission Description	Provide health and welfare benefits	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	61729908	Expense
Revenue	53992549	Revenue
Description	PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS OF THE PLAN	Description
Total Program Service Expense	61729908	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	true	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	3878	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	98	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	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	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	false	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	WILSON-MCSHANE CORPORATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	8167563313	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3100 BROADWAY SUITE 805	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 (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
DONALD GREENWELL III
Chairman	0.00	X	0	0	0
TERRY NELSON
Secretary	0.00	X	0	0	0
DOUGLAS FIREBAUGH
Trustee	0.00	X	0	0	0
J BRETT GORDON
Trustee	0.00	X	0	0	0
THOMAS WHITTAKER
Trustee	0.00	X	0	0	0
JAMES W CARSON
Trustee	0.00	X	0	0	0
DENNIS JOYCE
Trustee	0.00	X	0	0	0
DARREN K STEELE
Trustee	0.00	X	0	0	0
TODD A VIE
Trustee	0.00	X	0	0	0
KEITH A WINN
Trustee	0.00	X	0	0	0
AL BOND
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 (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
CIGNA
7400 W 110TH STE 400	OVERLAND PARK	KS	66210	Pref Provider Org	1285471
WILSON MCSHANE
3100 BROADWAY STE 805	KANSAS CITY	MO	64111	Third Party Administrator	1089000
ARNOLD NEWBOLD ETAL
1125 GRAND STE 1600	KANSAS CITY	MO	64106	Attorney	258062
IHN INC
11595 N MERIDAN ST	CARMEL	IN	46032	Claims repricing	189075
SEGAL COMPANY
101 NORTH WACKER DR	CHICAGO	IL	60606	Actuary & Consulting	153883

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	6	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Employer contributions	900099	41075697
Employee contributions	900099	661725
Retiree contributions	900099	7336851

Field	Value	IRS element (for citing)
Total Program Service Revenue	49074273	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2748915	TotalRevenueColumn
Exclusion	$2,748,915	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	32977465	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	31208277	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	1769188	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1769188	TotalRevenueColumn
Exclusion	$1,769,188	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Liquidated damages	900099	28311	28311
COBRA subsidy	900099	371862	371862

Field	Value	IRS element (for citing)
Total Other Revenue	400173	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	53992549	TotalRevenueColumn
Related Or Exempt Function Income	49474446	RelatedOrExemptFunctionIncome
Exclusion	$4,518,103	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	44859314	Total
Program Services	44859314	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	35714	Total
Program Services	35714	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	1089000	Total
Program Services	1089000	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	258062	Total
Program Services	258062	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	126183	Total
Program Services	126183	ProgramServices

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	159696	Total
Program Services	159696	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1487203	Total
Program Services	1487203	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	23568	Total
Program Services	23568	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	6875	Total
Program Services	6875	ProgramServices

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Miscellaneous	12078	12078
International dues	955	955
Trans to North Cent States	13671260	13671260

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	61729908	Total
Program Services	61729908	ProgramServices

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	5501942	BOY
EOY	4715613	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	5458988	BOY
EOY	3919792	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	76654481	BOY
EOY	55114929	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	14181177	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1191096	BOY
EOY	854927	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	88806507	BOY
EOY	78786438	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2422585	BOY
EOY	1237097	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	1703377	BOY
EOY	428783	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	328456	BOY
EOY	188296	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4454418	BOY
EOY	1854176	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	84352089	BOY
EOY	76932262	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	84352089	BOY
EOY	76932262	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	88806507	BOY
EOY	78786438	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-7737359	ReconcilationRevenueExpenses
Reconcilation Other Changes	317532	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
Included On FS	true	IncludedOnFS

Other Securities OtherSecurities

Field	Value	IRS element (for citing)
Description	Mutual funds	Description
Book Value	14181177	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	14181177	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Payable to other funds	Description
Amount	$188,296	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	188296	TotalOfAmounts
Total Revenue	53992549	TotalRevenue
Total Expenses	61729908	TotalExpenses
Excess Or Deficit For Year	-7737359	ExcessOrDeficitForYear
Net Unrealized GL On Investments	317532	NetUnrealizedGLOnInvestments
Total Adjustments	317532	TotalAdjustments
Excess Or Deficit Per FS	-7419827	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	54150385	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	317532	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	317532	RevenueNotRptdF990
Revenue Subtotal	53832853	RevenueSubtotal
Investment Expenses Not Included	159696	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	159696	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	53992549	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	61570212	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	61570212	ExpensesSubtotal
Investment Expenses Not Included2	159696	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	159696	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	61729908	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	ExplanationExplanation
Pt IV Line 2b	The Plan serves as a depository for several other
	COLLECTIVELY BARGAINED PLANS. THE AMOUNTS ARE ALLOCATED AND PAID OUT TO EACH RESPECTIVE ENTITY DAILY.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 3	The board hired Wilson-McShane, a third party
	administrator to pay claims and handle the day to
	day operations of the Plan.
Pt VI, Line 11a	Copies of the 990 were provided to the Chairman
	and Secretary prior to filing.
Pt VI, Line 19	No documents available to public.
Pt XI	Unrealized appreciation on investments
Form 990EZ, Part II, Line 24	ACCOUNTS RECEIVABLE - NET PREPAIDS INVESTMENTS
Form 990EZ, Part II, Line 26	ACCOUNTS PAYABLE & ACCRUED EXPENSES