PIPEFITTERS HEALTH AND WELFARE FUND: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: PIPEFITTERS HEALTH AND WELFARE FUND (EIN 44-0651452)
Tax period: 2010-06-01 to 2011-05-31
Filed: 2011-12-20
IRS object ID: 201123549349300502
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-12-20T09:23:55-08:00	Timestamp
Tax Period End Date	2011-05-31	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	2010-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	440651452	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PIPEFITTERS LOCAL NO 533 HEALTH & WELFARE FUND	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	PIPE	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	PAT JULO	Name
Title	TRUSTEE	Title
Phone	8167563313	Phone
Date Signed	2011-12-01	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RONALD L EIB	Name
Phone	8168420805	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	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	PAT JULO	BusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	3100 BROADWAY STE 805	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64111	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	21082446	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1975	YearFormation
State Legal Domicile	MO	StateLegalDomicile
Activity Or Mission Description	Provide health and welfare benefits for members	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	64	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	16466996	ProgramServiceRevenuePriorYear
Program Service Revenue CY	15869462	ProgramServiceRevenueCY
Investment Income Prior Year	1779649	InvestmentIncomePriorYear
Investment Income Current Year	712591	InvestmentIncomeCurrentYear
Other Revenue Prior Year	799985	OtherRevenuePriorYear
Other Revenue Current Year	645750	OtherRevenueCurrentYear
Total Revenue Prior Year	19046630	TotalRevenuePriorYear
Total Revenue Current Year	17227803	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	14094229	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	13880758	BenefitsPaidToMembersCY
Salaries Etc Current Year	4391	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1258317	OtherExpensePriorYear
Other Expenses Current Year	1630958	OtherExpensesCurrentYear
Total Expenses Prior Year	15352546	TotalExpensesPriorYear
Total Expenses Current Year	15516107	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	3694084	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1711696	RevenuesLessExpensesCY
Total Assets BOY	24295016	TotalAssetsBOY
Total Assets EOY	27198294	TotalAssetsEOY
Total Liabilities BOY	315646	TotalLiabilitiesBOY
Total Liabilities EOY	280054	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	23979370	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	26918240	NetAssetsOrFundBalancesEOY
Mission Description	Provide health and welfare benefits for members	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	15516107	Expense
Revenue	17227803	Revenue
Description	PROVIDE HEALTH AND WELFARE BENEFITS FOR MEMBERS	Description
Total Program Service Expense	15516107	TotalProgramServiceExpense
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	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	20	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	64	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	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 CORP	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

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
PAT JULO
Union Trustee	0.00	X	0	0	0
MICHAEL GOSSMAN
Management Trustee	0.00	X	0	0	0
ROBERT WELCH
Union Trustee	0.00	X	0	0	0
BILL ALEXANDER
Management Trustee	0.00	X	0	0	0
MICHAEL PALMER
Management Trustee	0.00	X	0	0	0
CHRIS PARRINO
Union Trustee	0.00	X	3361	0	1030

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	3361	TotalReportableCompFromOrg
Total Other Compensation	1030	TotalOtherCompensation
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 (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
BLUE CROSS BLUE SHIELD
2301 MAIN	KANSAS CITY	MO	64108	Pref network provider	569419
WILSON MCSHANE
3100 BROADWAY SUITE 805	KANSAS CITY	MO	64111	Third Party Administrator	321400
AIG-MED ACCESS
8777 PURDUE RD SUITE 330	INDIANAPOLIS	IN	46268	Organ transplant network	242687
HEALTHCARE STRATEGIES
1385 KEMPER MEADOW DR	CINCINNATI	OH	45240	Medical review/mgmt fees	110154

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Employer contributions	900099	14304912
Employee contributions	900099	36382
Retiree contributions	900099	1528168

Field	Value	IRS element (for citing)
Total Program Service Revenue	15869462	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	641463	TotalRevenueColumn
Exclusion	$641,463	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	3925771	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	3847981	Securities
Other	6662	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	77790	Securities
Other	-6662	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	71128	TotalRevenueColumn
Related Or Exempt Function Income	71128	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Liquidated damages	900099	3158	3158
Medicare Part D subsidy	900099	206530	206530
Early Ret Reins Program	900099	192462	192462

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	243600	TotalRevenueColumn
Related Or Exempt Function Income	243600	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	645750	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	17227803	TotalRevenueColumn
Related Or Exempt Function Income	16586340	RelatedOrExemptFunctionIncome
Exclusion	$641,463	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	13880758	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	4391	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	321400	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	69661	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	49223	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	10412	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1158184	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	8149	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	7269	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	5868	Total

Other Expenses OtherExpenses

Field	Value	IRS element (for citing)
Description	Miscellaneous	Description
Total	792	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	15516107	Total

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3557725	BOY
EOY	629876	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1682461	BOY
EOY	1723010	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	14070	BOY
EOY	5663	EOY

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	6660	BOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	19034100	BOY
EOY	24839745	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	24295016	BOY
EOY	27198294	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	82910	BOY
EOY	111847	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	232736	BOY
EOY	168207	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	315646	BOY
EOY	280054	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	23979370	BOY
EOY	26918240	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	23979370	BOY
EOY	26918240	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	24295016	BOY
EOY	27198294	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	1711696	ReconcilationRevenueExpenses
Reconcilation Other Changes	1227174	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

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
Temporary cash overdrafts	$164,417
Reciprocal transfers pending	$3,790

Field	Value	IRS element (for citing)
Total Of Amounts	168207	TotalOfAmounts
Total Revenue	17227803	TotalRevenue
Total Expenses	15516107	TotalExpenses
Excess Or Deficit For Year	1711696	ExcessOrDeficitForYear
Net Unrealized GL On Investments	1227174	NetUnrealizedGLOnInvestments
Total Adjustments	1227174	TotalAdjustments
Excess Or Deficit Per FS	2938870	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	18451227	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	1227174	NetUnrealizedGainsInvestments
Other Revenues	6662	OtherRevenues
Revenue Not Rptd F990	1233836	RevenueNotRptdF990
Revenue Subtotal	17217391	RevenueSubtotal
Investment Expenses Not Included	10412	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	10412	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	17227803	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	15512357	TotExpensesEtcAuditedFinclStmt
Losses Reported	6662	LossesReported
Expenses Not Rptd F990	6662	ExpensesNotRptdF990
Expenses Subtotal	15505695	ExpensesSubtotal
Investment Expenses Not Included2	10412	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	10412	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	15516107	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI-A, Line 3	The board hired Wilson-McShane, a third party
	administrator, to handle the day to day operations
	of the Plan.
Pt VI-B, Line 11a	Copies of the 990 were provided to trustees prior to
	filing.
Pt VI-C, Line 19	No documents available to public.
Pt XI	Unrealized gain on investments.
Form 990, Part VI, Line 9	CHRIS PARRINO 1320 NW 3RD ST BLUE SPRINGS MO 64014 MICHAEL PALMER 18070 S BOND AVE BUCYRUS KS 66103