UNITED FOOD & COMMERICIAL WORKERS LOCAL: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: UNITED FOOD & COMMERICIAL WORKERS LOCAL (EIN 55-0393244)
Tax period: 2011-02-01 to 2012-01-31
Filed: 2012-09-04
IRS object ID: 201242489349300299
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 J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-09-04T15:15:17-00:00	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	Dennis G Jenkins CPA LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1690 Stone Village Lane Suite 501	AddressLine1
City	Kennesaw	City
State	GA	State
ZIP Code	30152	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	550393244	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	United Food & Commercial Workers Local 400 and	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	UNIT	NameControl
Phone	3043437682	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	412 Tennessee Avenue Suite 200	AddressLine1
City	Charleston	City
State	WV	State
ZIP Code	25302	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Steve Loeffler	Name
Title	Trustee	Title
Date Signed	2012-09-04	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Dennis Jenkins	Name
Phone	7704245755	Phone
Date Prepared	2012-09-04	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	Employers Health & Welfare Fund	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Steven J Loeffler	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	4111 Executive Parkway	AddressLine1
City	Westerville	City
State	OH	State
ZIP Code	430813800	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	17152401	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	ufcwl400healthandwelfare.org	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1959	YearFormation
State Legal Domicile	WV	StateLegalDomicile
Activity Or Mission Description	Providing health and welfare benefits to eligible participants.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	2	NbrIndependentVotingMembers
Total Nbr Employees	9	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	14835753	ProgramServiceRevenuePriorYear
Program Service Revenue CY	16859587	ProgramServiceRevenueCY
Investment Income Prior Year	262356	InvestmentIncomePriorYear
Investment Income Current Year	274467	InvestmentIncomeCurrentYear
Other Revenue Prior Year	5523	OtherRevenuePriorYear
Other Revenue Current Year	18347	OtherRevenueCurrentYear
Total Revenue Prior Year	15103632	TotalRevenuePriorYear
Total Revenue Current Year	17152401	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	13648587	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	17144191	BenefitsPaidToMembersCY
Salaries Etc Prior Year	488936	SalariesEtcPriorYear
Salaries Etc Current Year	420784	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	887765	OtherExpensePriorYear
Other Expenses Current Year	945373	OtherExpensesCurrentYear
Total Expenses Prior Year	15025288	TotalExpensesPriorYear
Total Expenses Current Year	18510348	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	78344	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1357947	RevenuesLessExpensesCY
Total Assets BOY	8066369	TotalAssetsBOY
Total Assets EOY	6676801	TotalAssetsEOY
Total Liabilities BOY	108144	TotalLiabilitiesBOY
Total Liabilities EOY	76523	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	7958225	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	6600278	NetAssetsOrFundBalancesEOY
Mission Description	To provide for the health and welfare of participants.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	17144191	Expense
Description	To provide health and welfare benefits to eligible participants.	Description
Total Program Service Expense	17144191	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
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	false	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
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
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	true	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	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	9	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
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	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	2	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	true	CompensationProcessCEO
Compensation Process Other	true	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	Della Wall	NamePerson
Telephone Number	3043437682	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	412 Tennessee Avenue	AddressLine1
City	Charleston	City
State	WV	State
ZIP Code	25302	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
Steve Loeffler
Trustee	001.00	X	0	0	0
Mark Federici
Trustee	001.00	X	0	0	0
Thomas P McNutt
Trustee	001.00	X	0	0	0
Jessica Miles
Trustee	001.00	X	0	0	0
Della Wall
Administrator	040.00		120000	0	0	X	X
Michael Earman
Trustee	001.00	X	0	0	0
Charles Miller
Trustee	001.00	X	0	0	0
George Anderson
Trustee	001.00	X	0	0	0
Michael Christle
Trustee	001.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	120000	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (3 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Slevin & Hart PC
1625 Massachusetts Avenue Suite 450	Washington	DC	20036	Legal	176188
Reinhart Boerner Van Deuren
1000 North Water Suite 1700	Milwaukee	WI	53202	Legal	136225
Milliman
15800 W Bluemound Rd Suite 100	Brookfield	WI	53005	Actuarial	221179

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	3	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Employer Contributions	15688189	15688189
Participant Contributions	1171398	1171398

Field	Value	IRS element (for citing)
Total Program Service Revenue	16859587	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	274467	TotalRevenueColumn
Related Or Exempt Function Income	274467	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Drug Program Rebates	11048	11048
Class Action Settlements	7299	7299

Field	Value	IRS element (for citing)
Total Other Revenue	18347	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	17152401	TotalRevenueColumn
Related Or Exempt Function Income	17152401	RelatedOrExemptFunctionIncome

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	17144191	Total
Program Services	17144191	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	120000	Total
Management And General	120000	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	220692	Total
Management And General	220692	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	9964	Total
Management And General	9964	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	70128	Total
Management And General	70128	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	312413	Total
Management And General	312413	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	63504	Total
Management And General	63504	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	13538	Total
Management And General	13538	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	304193	Total
Management And General	304193	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	79461	Total
Management And General	79461	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	29936	Total
Management And General	29936	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	28822	Total
Management And General	28822	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	3110	Total
Management And General	3110	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	14014	Total
Management And General	14014	ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral
Postage	36998	36998
Utilization Review	7491	7491
Administrators Expense	51893	51893

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	18510348	Total
Program Services	17144191	ProgramServices
Management And General	1366157	ManagementAndGeneral

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	772517	BOY
EOY	920811	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1294513	BOY
EOY	1593183	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	10982	BOY
EOY	10803	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	72874	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	69833	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	6152	BOY
EOY	3041	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	5982205	BOY
EOY	4148963	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	8066369	BOY
EOY	6676801	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	108144	BOY
EOY	76523	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	108144	BOY
EOY	76523	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	7958225	BOY
EOY	6600278	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7958225	BOY
EOY	6600278	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8066369	BOY
EOY	6676801	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-1357947	ReconcilationRevenueExpenses
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

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Included On FS	false	IncludedOnFS

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	72874	OtherCostOrOtherBasis
Depreciation	69833	Depreciation
Book Value	3041	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3041	TotalOfBookValueLandBuildings
Total Revenue	17152401	TotalRevenue
Total Expenses	18510348	TotalExpenses
Excess Or Deficit For Year	-1357947	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-1357947	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	17138863	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	17138863	RevenueSubtotal
Investment Expenses Not Included	13538	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	13538	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	17152401	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	18496810	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	18496810	ExpensesSubtotal
Investment Expenses Not Included2	13538	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	13538	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	18510348	TotalExpensesPerForm990

Schedule J IRS990ScheduleJ

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990 Part VI	11	The Funds independent accountant, in consultation with the Funds administrative office staff and indepdendent attorneys, prepare a draft of the Funds 990 for presentation to the Board of Trustees.
	12a-c	The Fund requires Trustees and those providing services to the Fund to disclose any relationships that could give rise to a conflict of interest under the Conflict of Interest Policy regarding the Fund. Any identified potential conflicts are addressed by the Board of Trustees, including when appropriate that person recusing himself or herself from any involvement regarding the affected entity or transaction.
Form 990 Part VI	15	All Trustees are uncompensated and each Trustee is appointed by the participating Unions or Employers in accordance with the Funds Trust Agreement. The Board of Trustees determines the salary and benefits for the Administrative Manager and consults with the Funds independent professionals to determine compensation in accordance with the requirements of the Employee Retirement Income Security Act of 1974 ERISA. The decision of the Board is reflected in the meetings and minutes of the Fund.
Form 990 Part VI	19	The Fund is established and maintained pursuant to ERISA. It operates in compliance with the reporting and disclosure requirements of Subtitle B, Part 1 of ERISA with respect to disclosure of its governing documents and financial information. No documents and financial information are available to the general public othe than those financial statemetns made part of and required to be disclosed in governmental filings.
Form 990 Part VI	1b	All members of the Board of Trustees are considered fiduciaries. As such, they are required to act solely in the interest of plan participants and their beneficiaries and with the exclusive purpose of providing benefits to them. Thus, while certain members of the Board of Trustees may not meet the definition of independent under Form 990 reporting standards, all members are held under ERISA to a high fiduciary standard of conduct which requires themt to act solely in the interest of plan participants and beneficiaries.
Form 990 Part VI	12a-c	The Fund requires Trustees and those providing services to the Fund to disclose any relationships that could give rise to a conflict of interest under the Conflict of Interest Policy regarding the Fund. Any identified potential conflicts are addressed by the Board of Trustees, including when appropriate that person recusing himself or herself from any involvement regarding the affected entity or transaction.
		Form 990 Part VI Section B Line 11 The Funds independent accountant, in consultation with the Funds administrative office staff and indepdendent attorneys, prepare a draft of the Funds 990 for presentation to the Board of Trustees. Form 990 Part VI Section B Line 15 All Trustees are uncompensated and each Trustee is appointed by the participating Unions or Employers in accordance with the Funds Trust Agreement. The Board of Trustees determines the salary and benefits for the Administrative Manager and consults with the Funds independent professionals to determine compensation in accordance with the requirements of the Employee Retirement Income Security Act of 1974 ERISA. The decision of the Board is reflected in the meetings and minutes of the Fund. Form 990 Part VI Section C Line 19 The Fund is established and maintained pursuant to ERISA. It operates in compliance with the reporting and disclosure requirements of Subtitle B, Part 1 of ERISA with respect to disclosure of its governing documents and financial information. No documents and financial information are available to the general public othe than those financial statemetns made part of and required to be disclosed in governmental filings. Form 990 Part VI Section B Line 1b All members of the Board of Trustees are considered fiduciaries. As such, they are required to act solely in the interest of plan participants and their beneficiaries and with the exclusive purpose of providing benefits to them. Thus, while certain members of the Board of Trustees may not meet the definition of independent under Form 990 reporting standards, all members are held under ERISA to a high fiduciary standard of conduct which requires themt to act solely in the interest of plan participants and beneficiaries. Form 990 Part VI Section B Line 12a-c The Fund requires Trustees and those providing services to the Fund to disclose any relationships that could give rise to a conflict of interest under the Conflict of Interest Policy regarding the Fund. Any identified potential conflicts are addressed by the Board of Trustees, including when appropriate that person recusing himself or herself from any involvement regarding the affected entity or transaction.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg
UFCW Local 400 & Employers
412 Tennessee Ave	Charleston	WV	25302	Employee Benefit Plan	WV	501c9	N/A	false
Belpre Police Department
715 Park Drive	Belpre	OH	45714	Police Dept.	OH		N/A	false

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	The Kroger Company	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1014 Vine Street	AddressLine1
City	Cincinnati	City
State	OH	State
ZIP Code	43081	ZIPCode

Field	Value	IRS element (for citing)
EIN	310345740	EIN
Primary Activity	Retail Grocery	PrimaryActivity
Legal Domicile State	OH	LegalDomicileState
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Type Of Entity	C Corp	TypeOfEntity

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg