PLUMBERS AND FITTERS LOCAL UNION 295 HEALTH & WELFARE FUND: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: PLUMBERS AND FITTERS LOCAL UNION 295 HEALTH & WELFARE FUND (EIN 59-6134281)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-10-04
IRS object ID: 201102779349300725
Schema version: 2010v3.2
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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-10-04T12:25:21-07:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BATTEN MADEWELL CPA LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1326 S RIDGEWOOD AVE STE 18	AddressLine1
City	DAYTONA BEACH	City
State	FL	State
ZIP Code	321146190	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	596134281	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PLUMBERS AND FITTERS LOCAL UNION #295 HEALTH & WELFARE FUND	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	PLUM	NameControl
Phone	3862527171	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	743 N BEACH ST	AddressLine1
City	DAYTONA BEACH	City
State	FL	State
ZIP Code	32114	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	BRETT MIRSKY TRUSTEE	Name
Title	TRUSTEE	Title
Phone	3862527171	Phone
Date Signed	2011-10-03	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAVID A BATTEN CPA	Name

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	BRETT MIRSKY TTEE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	743 N BEACH ST	AddressLine1
City	DAYTONA BEACH	City
State	FL	State
ZIP Code	32114	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	9876643	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1959	YearFormation
State Legal Domicile	FL	StateLegalDomicile
Activity Or Mission Description	MULTI EMP COLL BARG WELFARE FD	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2125087	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2080146	ProgramServiceRevenueCY
Investment Income Prior Year	93951	InvestmentIncomePriorYear
Investment Income Current Year	160343	InvestmentIncomeCurrentYear
Other Revenue Prior Year	35039	OtherRevenuePriorYear
Other Revenue Current Year	18130	OtherRevenueCurrentYear
Total Revenue Prior Year	2254077	TotalRevenuePriorYear
Total Revenue Current Year	2258619	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	1489367	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	1576801	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	117029	OtherExpensePriorYear
Other Expenses Current Year	155771	OtherExpensesCurrentYear
Total Expenses Prior Year	1606396	TotalExpensesPriorYear
Total Expenses Current Year	1732572	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	647681	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	526047	RevenuesLessExpensesCY
Total Assets BOY	4146162	TotalAssetsBOY
Total Assets EOY	4672209	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	4146162	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4672209	NetAssetsOrFundBalancesEOY
Mission Description	MULTI EMP COLL BARG WELFARE FD	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROVISION OF COMPREHENSIVE HEALTH BENEFITS FOR ALL ELIGIBLE PARTICIPANTS	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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	false	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	true	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	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
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	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	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	false	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

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL EMPLOYEE BENEFITS ADMINISTRATORS	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	9045380100	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	8875 LIBERTY RIDGE DRIVE SUITE 101	AddressLine1
City	JACKSONVILLE	City
State	FL	State
ZIP Code	322568269	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	FormerFormer
THOMAS FONSECA
TRUSTEE	1.00	X	0	0	0
KENNETH CANUP
TRUSTEE	1.00	X	0	0	0	X
BRETT MIRSKY
TRUSTEE	1.00	X	0	0	0
ANDREW FRATTIN
TRUSTEE	1.00	X	0	0	0
RALPH ROBERTS
TRUSTEE	1.00	X	0	0	0

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 (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
EMPLOYER CONTRIBUTIONS	524114	1946334
EMPLOYEE CONTRIBUTIONS	524114	133812

Field	Value	IRS element (for citing)
Total Program Service Revenue	2080146	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	64123	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	7714244	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	7618024	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	96220	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	96220	TotalRevenueColumn
Related Or Exempt Function Income	96220	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	UNREALIZED GAINS	Description
Business Code	524114	BusinessCode
Total Revenue Column	18130	TotalRevenueColumn
Related Or Exempt Function Income	18130	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	18130	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2258619	TotalRevenueColumn
Related Or Exempt Function Income	2258619	RelatedOrExemptFunctionIncome

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	1576801	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	47135	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	5340	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	13916	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	37022	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	28900	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	23458	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1732572	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	643994	BOY
EOY	778116	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1086853	BOY
EOY	1300540	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	2415315	BOY
EOY	2593553	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	4146162	BOY
EOY	4672209	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4146162	BOY
EOY	4672209	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4146162	BOY
EOY	4672209	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4146162	BOY
EOY	4672209	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	526047	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
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
Total Revenue	2258619	TotalRevenue
Total Expenses	1732572	TotalExpenses
Excess Or Deficit For Year	526047	ExcessOrDeficitForYear
Excess Or Deficit Per FS	526047	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	2258619	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	2258619	RevenueSubtotal
Total Revenue Per Form990	2258619	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1732572	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1732572	ExpensesSubtotal
Total Expenses Per Form990	1732572	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

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI-B, Line 11a	BOARD OF TRUSTEES REVIEWS 990 WITH INDEPENDENT AUDITOR
Form 990EZ, Part I, Line 8	VOIDED CHECKS
Form 990EZ, Part I, Line 16	ADMIN & CONSULTING FEES BANK CHARGES E & O INSURANCE PROCESSING FEES INVESTMENT MANAGER FEES
Form 990EZ, Part II, Line 24	INVESTMENTS