NEW ORLEANS ELECTRICAL HEALTH AND WELFARE PLAN: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: NEW ORLEANS ELECTRICAL HEALTH AND WELFARE PLAN (EIN 72-0457387)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-10-12
IRS object ID: 201132859349301108
Schema version: 2010v3.4
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	2011-10-12T15:56:44-05:00	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	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	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	720457387	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	NEW ORLEANS ELECTRICAL HEALTH AND	BusinessNameLine1
Business Name Line2	WELFARE PLAN	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	NEWO	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	CLAY J LEON III	Name
Title	CHAIRMAN	Title
Phone	6158590131	Phone
Date Signed	2011-10-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DOUGLAS A IRWIN	Name
Phone	6158686008	Phone
Date Prepared	2011-10-12	DatePrepared

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)
Gross Receipts	9358625	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1954	YearFormation
State Legal Domicile	LA	StateLegalDomicile
Activity Or Mission Description	THE PROVISION OF BENEFITS TO PARTICIPANTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	5764130	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5827195	ProgramServiceRevenueCY
Investment Income Prior Year	831688	InvestmentIncomePriorYear
Investment Income Current Year	667516	InvestmentIncomeCurrentYear
Other Revenue Prior Year	147784	OtherRevenuePriorYear
Other Revenue Current Year	279979	OtherRevenueCurrentYear
Total Revenue Prior Year	6743602	TotalRevenuePriorYear
Total Revenue Current Year	6774690	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	5267833	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	5133858	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	796273	OtherExpensePriorYear
Other Expenses Current Year	759666	OtherExpensesCurrentYear
Total Expenses Prior Year	6064106	TotalExpensesPriorYear
Total Expenses Current Year	5893524	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	679496	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	881166	RevenuesLessExpensesCY
Total Assets BOY	11788931	TotalAssetsBOY
Total Assets EOY	12280646	TotalAssetsEOY
Total Liabilities BOY	3379359	TotalLiabilitiesBOY
Total Liabilities EOY	2989908	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	8409572	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	9290738	NetAssetsOrFundBalancesEOY
Mission Description	THE PROVISION OF BENEFITS TO PARTICIPANTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	THE PROVISION OF HEALTH, DENTAL AND DEATH BENEFITS TO PLAN PARTICIPANTS.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
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
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	1536	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
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	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	GOODLETTSVILLE	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 (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
ROBERT F HAMMOND III
CHAIRMAN	2.00	X	0	0	0
WILLIAM CLARK DAVISS JR
SECRETARY	2.00	X	0	0	0
WILLIAM C ELLIS III
TRUSTEE	2.00	X	0	0	0
JOSEPH W FOSTER SR
TRUSTEE	2.00	X	0	0	0
KEVIN FRISCHHERTZ
TRUSTEE	2.00	X	0	0	0
CLAY J LEON III
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
CIGNA
111 MARKET ST	CHATTANOOGA	TN	37402	PPO	245920
SOUTHERN BENEFIT ADMINISTRATORS
PO BOX 1449	GOODLETTSVILLE	TN	370701449	ADMINISTRATION	232150

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	5518456	5518456
EMPLOYEE CONTRIBUTIONS	308739	308739

Field	Value	IRS element (for citing)
Total Program Service Revenue	5827195	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	584587	TotalRevenueColumn
Exclusion	$584,587	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	2666864	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	2583935	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	82929	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	82929	TotalRevenueColumn
Exclusion	$82,929	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
COBRA SUBSIDY REIMBURSEMENT	160412	160412
ERRP REIMBURSEMENTS	86570	86570
CLAIMS REFUNDS	10169	10169

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	22828	TotalRevenueColumn
Related Or Exempt Function Income	22828	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	279979	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	6774690	TotalRevenueColumn
Related Or Exempt Function Income	6107174	RelatedOrExemptFunctionIncome
Exclusion	$667,516	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	5133858	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	225000	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	71432	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	19525	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	32722	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	327381	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	8385	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	4284	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	6854	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	108	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal
SALARY REIMBURSEMENTS	29759
EMPLOYEE BENEFIT REIMBURS	10955
INSURANCE	10782
BANK CHARGES	8754
PAYROLL TAX REIMBURSEMENT	2338

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1387	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5893524	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1420777	BOY
EOY	1709036	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	490109	BOY
EOY	619270	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	9345	BOY
EOY	14339	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	37259	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	36287	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1081	BOY
EOY	972	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	9776021	BOY
EOY	9845806	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	91598	BOY
EOY	91223	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	11788931	BOY
EOY	12280646	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3379359	BOY
EOY	2989908	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3379359	BOY
EOY	2989908	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	8409572	BOY
EOY	9290738	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8409572	BOY
EOY	9290738	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11788931	BOY
EOY	12280646	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	881166	ReconcilationRevenueExpenses
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	6774690	TotalRevenue
Total Expenses	5893524	TotalExpenses
Excess Or Deficit For Year	881166	ExcessOrDeficitForYear
Excess Or Deficit Per FS	881166	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	6774690	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	6774690	RevenueSubtotal
Total Revenue Per Form990	6774690	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5893524	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	5893524	ExpensesSubtotal
Total Expenses Per Form990	5893524	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	IBEW LOCAL UNION NO. 130 IBEW LOCAL UNION NO. 130 CHAIRMAN TRUSTEE BOTH WORK FOR LOCAL 130 IBEW LOCAL UNION NO. 130 IBEW LOCAL UNION NO. 130 CHAIRMAN TRUSTEE BOTH WORK FOR LOCAL 130 IBEW LOCAL UNION NO. 130 IBEW LOCAL UNION NO. 130 TRUSTEE TRUSTEE BOTH WORK FOR LOCAL 130
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	UNION TRUSTEES ARE APPOINTED TO THE BOARD BY IBEW LOCAL UNION NO. 130 WHILE MANAGEMENT TRUSTEES ARE APPOINTED BY THE NECA, SOUTH LOUISIANA CHAPTER.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	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	AVAILABE UPON REQUEST. ALL MAILOUTS AND COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST.