Plumbers & Steamfitters Local 106 Health: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: Plumbers & Steamfitters Local 106 Health (EIN 72-0545875)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-02-09
IRS object ID: 201100409349300630
Schema version: 2009v1.7
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	2011-02-09T14:09:50-06:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NEEDLES & ASSOCIATES INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	350 INTERLOCKEN BLVD STE 220	AddressLine1
City	BROOMFIELD	City
State	CO	State
ZIP Code	80021	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	720545875	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PLUMBERS & STEAMFITTERS LOCAL 106	BusinessNameLine1
Business Name Line2	HEALTH AND WELFARE FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	PLUM	NameControl
Phone	3374746355	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2126 OAK PARK BLVD	AddressLine1
City	LAKE CHARLES	City
State	LA	State
ZIP Code	70601	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KELLY CRAFT	Name
Title	TRUSTEE	Title
Phone	3374746355	Phone
Date Signed	2011-02-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	KURT NEEDLES	Name
Phone	3034304225	Phone
Date Prepared	2011-02-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	1272032	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Other	X	TypeOfOrganizationOther
Type Of Org Other Description	H&W FUND	TypeOfOrgOtherDescription
Year Formation	1960	YearFormation
State Legal Domicile	LA	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE HEALTH CARE BENEFITS TO THE PARTICIPANTS AND THEIR DEPENDENTS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	2	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	975268	ProgramServiceRevenuePriorYear
Program Service Revenue CY	900865	ProgramServiceRevenueCY
Investment Income Prior Year	153916	InvestmentIncomePriorYear
Investment Income Current Year	139684	InvestmentIncomeCurrentYear
Other Revenue Prior Year	400450	OtherRevenuePriorYear
Other Revenue Current Year	231483	OtherRevenueCurrentYear
Total Revenue Prior Year	1529634	TotalRevenuePriorYear
Total Revenue Current Year	1272032	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	621264	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	621756	BenefitsPaidToMembersCY
Salaries Etc Prior Year	58686	SalariesEtcPriorYear
Salaries Etc Current Year	60798	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	340148	OtherExpensePriorYear
Other Expenses Current Year	367214	OtherExpensesCurrentYear
Total Expenses Prior Year	1020098	TotalExpensesPriorYear
Total Expenses Current Year	1049768	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	509536	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	222264	RevenuesLessExpensesCY
Total Assets BOY	3992755	TotalAssetsBOY
Total Assets EOY	4439156	TotalAssetsEOY
Total Liabilities BOY	400682	TotalLiabilitiesBOY
Total Liabilities EOY	387851	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3592073	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4051305	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE HEALTH CARE BENEFITS TO THE PARTICIPANTS AND THEIR DEPENDENTS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	564262	Expense
Description	MEDICAL CLAIMS PAID.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	57494	Expense
Description	HRA CLAIMS PAID.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	621756	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
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
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	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
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
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	2	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
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	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	BARBARA CHAPMAN	NamePerson
Telephone Number	3374746355	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2126 OAK PARK BLVD	AddressLine1
City	LAKE CHARLES	City
State	LA	State
ZIP Code	70601	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	FormerFormer
KELLY CRAFT
TRUSTEE	1.00	X	0	0	0
JASON FRONTENOT
TRUSTEE	1.00	X	0	0	0
GARLAND BROUSSARD
TRUSTEE	1.00	X	0	0	0
MARK DOWERS
TRUSTEE	1.00	X	0	0	0
RICKY CAMPBELL
TRUSTEE	1.00	X	0	0	0
JOHN B COLE
TRUSTEE	1.00	X	0	0	0
BILLY FOREMAN
TRUSTEE	1.00	X	0	0	0
KEITH FONTENOT
TRUSTEE	1.00	X	0	0	0
MATT EVERS
TRUSTEE	1.00		0	0	0	X
RONALD FRONTENOT
TRUSTEE	1.00		0	0	0	X

Field	Value	IRS element (for citing)
Formers Listed	true	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTION	912538	912538
EMPLOYEE CONTR	19134	19134
EMPLOYER CONTR-HRA	832	832
EMPLOYER CONTR-RECIPROCAL TRA	-31639	-31639

Field	Value	IRS element (for citing)
Total Program Service Revenue	900865	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	139684	TotalRevenueColumn
Related Or Exempt Function Income	139684	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
INSURANCE PREMIUM	229983	229983
OTHER INCOME	1500	1500

Field	Value	IRS element (for citing)
Total Other Revenue	231483	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1272032	TotalRevenueColumn
Related Or Exempt Function Income	1272032	RelatedOrExemptFunctionIncome

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	621756	Total
Program Services	621756	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	41916	Total
Management And General	41916	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	18882	Total
Management And General	18882	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	18466	Total
Management And General	18466	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	29858	Total
Management And General	29858	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	139310	Total
Management And General	139310	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	7115	Total
Management And General	7115	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	2400	Total
Management And General	2400	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	1556	Total
Management And General	1556	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	334	Total
Management And General	334	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	139731	Total
Management And General	139731	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral
PRE CERTIFICATION FEES	8972	8972
COMP SUPP & MAIN	5484	5484
DEPRECIATION EXP	4648	4648
PAY & OTHER TAXES	3383	3383
POSTAGE	3160	3160

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2797	Total
Management And General	2797	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1049768	Total
Program Services	621756	ProgramServices
Management And General	428012	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	131997	BOY
EOY	120550	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	89787	BOY
EOY	78363	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	52744	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	33001	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	21866	BOY
EOY	19743	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	3748369	BOY
EOY	4210206	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	736	BOY
EOY	10294	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3992755	BOY
EOY	4439156	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	12775	BOY
EOY	35798	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	387907	BOY
EOY	352053	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	400682	BOY
EOY	387851	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3592073	BOY
EOY	4051305	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3592073	BOY
EOY	4051305	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3992755	BOY
EOY	4439156	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	52744	OtherCostOrOtherBasis
Depreciation	33001	Depreciation
Book Value	19743	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	19743	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
EST. FUTURE BENEFIT	$230,353
O/S CLAIMS PAY	$62,128
UNREPORTED CLAIMS	$50,117
HRA CLAIMS PAYABLE	$5,755
DUE TO PTF	$3,700

Field	Value	IRS element (for citing)
Total Of Amounts	352053	TotalOfAmounts
Total Revenue	1272032	TotalRevenue
Total Expenses	1049768	TotalExpenses
Excess Or Deficit For Year	222264	ExcessOrDeficitForYear
Excess Or Deficit Per FS	222264	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1272032	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1272032	RevenueSubtotal
Total Revenue Per Form990	1272032	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1049768	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1049768	ExpensesSubtotal
Total Expenses Per Form990	1049768	TotalExpensesPerForm990

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

MATT EVERS
RONALD FRONTENOT

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11	COPY OF FORM 990 WAS PROVIDED TO BOARD OF TRUSTEES FOR THEIR REVIEW.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	TRUSTEES REVIEW THIS YEARLY AT TRUSTEE MEETINGS.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION PAID TO EMPLOYEES GETS APPROVED AND REVIEWED BY THE BOARD OF TRUSTEES IN MEETING.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	ALL GOVERNING DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Business Name Line2NameOfDisregardedEntity/BusinessNameLine2	Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Direct Controlling Entity NADirectControllingEntityNA	Exempt Code SectionExemptCodeSection
PLUMBERS & STEAMFITTERS LU106
PENSION FUND	2126 OAK PARK BLVD	LAKE CHALRES	LA	70601	720545875	PENSIONFUN	LA	N/A
PLUMBERS & STEAMFITTERS LU106
DEFINED CONTRIBUTION FUND	2126 OAK PARK BLVD	LAKE CHALRLES	LA	70601	720545875	PENSIONFUN	LA	N/A	501

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