SOUTHEAST LABORERS HEALTH FUND: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: SOUTHEAST LABORERS HEALTH FUND (EIN 23-7100845)
Tax period: 2009-04-01 to 2010-03-31
Filed: 2011-02-01
IRS object ID: 201130329349300618
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-02-01T13:47:37-06:00	Timestamp
Tax Period End Date	2010-03-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DANIELS IRWIN & AYLOR	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	223 MADISON STREET SUITE 112	AddressLine1
City	MADISON	City
State	TN	State
ZIP Code	371153660	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-04-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237100845	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SOUTHEAST LABORERS HEALTH FUND	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	SOUT	NameControl
Phone	6158590131	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1449	AddressLine1
City	GOODLETTSVILLE	City
State	TN	State
ZIP Code	370701449	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	STEPHEN E FARNER	Name
Title	CHAIRMAN	Title
Phone	6158590131	Phone
Date Signed	2011-01-05	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DOUGLAS A IRWIN	Name
Phone	6158686008	Phone
Date Prepared	2011-02-01	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	20025174	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1968	YearFormation
State Legal Domicile	TN	StateLegalDomicile
Activity Or Mission Description	PROVISION OF BENEFITS TO PARTICIPANTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	36	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	11513123	ProgramServiceRevenuePriorYear
Program Service Revenue CY	13159143	ProgramServiceRevenueCY
Investment Income Prior Year	-708040	InvestmentIncomePriorYear
Investment Income Current Year	1526339	InvestmentIncomeCurrentYear
Other Revenue Prior Year	377356	OtherRevenuePriorYear
Other Revenue Current Year	481835	OtherRevenueCurrentYear
Total Revenue Prior Year	11182439	TotalRevenuePriorYear
Total Revenue Current Year	15167317	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	11655796	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	10002332	BenefitsPaidToMembersCY
Salaries Etc Prior Year	7769	SalariesEtcPriorYear
Salaries Etc Current Year	6242	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1236619	OtherExpensePriorYear
Other Expenses Current Year	1349696	OtherExpensesCurrentYear
Total Expenses Prior Year	12900184	TotalExpensesPriorYear
Total Expenses Current Year	11358270	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-1717745	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	3809047	RevenuesLessExpensesCY
Total Assets BOY	11442574	TotalAssetsBOY
Total Assets EOY	14522059	TotalAssetsEOY
Total Liabilities BOY	7401670	TotalLiabilitiesBOY
Total Liabilities EOY	6672108	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	4040904	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	7849951	NetAssetsOrFundBalancesEOY
Mission Description	PROVISION OF BENEFITS TO PARTICIPANTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	THE PROVISION OF HEALTH, TEMPORARY DISABILITY AND DEATH BENEFITS TO PLAN PARTICIPANTS.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Description	N/A	Description

Field	Value	IRS element (for citing)
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	false	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	false	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	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1011	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	36	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	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	true	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	true	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	SOUTHERN BENEFIT ADMINISTRATORS	NamePerson
Telephone Number	6158590131	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2001 CALDWELL DRIVE	AddressLine1
City	GOODVETTSVILLE	City
State	TN	State
ZIP Code	37072	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
STEPHEN E FARNER
CHAIRMAN	2.00	X	0	0	0
MICHAEL B PFIEFFER
SECRETARY	2.00	X	0	0	0
J DAVID BECKLER
TRUSTEE	2.00	X	0	0	0
KERRY HALE
TRUSTEE	2.00	X	0	0	0
F DOUGLASS STEIN
TRUSTEE	2.00	X	0	0	0
GLENN FARNER
TRUSTEE	2.00	X	0	0	0
DANNY C MACMILLAN
TRUSTEE	2.00	X	0	0	0

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

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
SOUTHERN BENEFIT ADMINISTRATORS INC
PO BOX 1449	GOODLETTSVILLE	TN	370701449	ADMINISTRATION	533400
CIGNA
TWO LIBERTY PLACE 1601 CHESTNUT ST	PHILADELPHIA	PA	19192	PPO	505859

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS	12990263	12990263
EMPLOYEE CONTRIBUTIONS	168880	168880

Field	Value	IRS element (for citing)
Total Program Service Revenue	13159143	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1607362	TotalRevenueColumn
Exclusion	$1,607,362	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	4776834	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	4857857	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-81023	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-81023	TotalRevenueColumn
Exclusion	-$81,023	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
CLAIMS REFUNDS	214056	214056
SUBROGATION REFUNDS	109181	109181
FORMULARY REBATES	105363	105363

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	53235	TotalRevenueColumn
Related Or Exempt Function Income	53235	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	481835	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	15167317	TotalRevenueColumn
Related Or Exempt Function Income	13640978	RelatedOrExemptFunctionIncome
Exclusion	$1,526,339	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	10002332	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	6242	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	1074093	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	21599	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	28354	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	30179	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	8550	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	3555	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal
CONTRIBUTIONS TO LHSFNA	133633
PRINTING & MAILING	25829
BANK CHARGES	12101
FIDUCIARY LIABILITY INSUR	11620
BOND EXPENSE	183

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	11358270	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	316487	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3564645	BOY
EOY	3987599	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1126720	BOY
EOY	1706715	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	104	BOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	6751105	BOY
EOY	8511258	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	11442574	BOY
EOY	14522059	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	7401670	BOY
EOY	6672108	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	7401670	BOY
EOY	6672108	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4040904	BOY
EOY	7849951	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4040904	BOY
EOY	7849951	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11442574	BOY
EOY	14522059	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
Federal Grant Audit Required	false	FederalGrantAuditRequired

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
Total Revenue	15167317	TotalRevenue
Total Expenses	11358270	TotalExpenses
Excess Or Deficit For Year	3809047	ExcessOrDeficitForYear
Excess Or Deficit Per FS	3809047	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	15167317	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	15167317	RevenueSubtotal
Total Revenue Per Form990	15167317	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	11358270	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	11358270	ExpensesSubtotal
Total Expenses Per Form990	11358270	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACHIEVEMENTS DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	N/A
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	OHIO VALLEY & SOUTHERN STATES REGIO OHIO VALLEY & SOUTHERN STATES REGIO CHAIRMAN TRUSTEE WORK IN SAME UNION OFFICE SOUTHEAST LABORERS' DISTRICT COUNCI OHIO VALLEY & SOUTHERN STATES REGIO TRUSTEE CHAIRMAN BROTHERS
MANAGEMENT DELEGATED	FORM 990, PAGE 6, PART VI, LINE 3	SOUTHERN BENEFIT ADMINISTRATORS, INC.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE UNION TRUSTEES ARE SELECTED BY THE LABOR ORGANIZATIONS PARTY TO THE AGREEMENT AND DECLARATION OF TRUST WHILE THE EMPLOYER TRUSTEES ARE SELECTED BY THE EMPLOYER ORGANIZTIONS PARTY TO THE AGREEMENT AND DECLARATION OF TRUST.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11	THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	AVAILABLE UPOM REQUEST. ALL MAILOUTS AND WRITTEN COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST.