MO-KAN SHEET METAL WORKERS WELFARE FUND: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: MO-KAN SHEET METAL WORKERS WELFARE FUND (EIN 44-0567087)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-15
IRS object ID: 201143199349306344
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	2011-11-15T11:51:05-08:00	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	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	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	440567087	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MO-KAN SHEET METAL WORKERS WELFARE FUND	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MO-K	NameControl
Phone	8165310334	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 300019	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	641300019	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ROBERT ESLINGER	Name
Title	VICE-CHAIRMAN	Title
Phone	8165310334	Phone
Date Signed	2011-11-01	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	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Name Of Principal Officer Business NameOfPrincipalOfficerBusiness

Field	Value	IRS element (for citing)
Business Name Line1	ROBERT ESLINGER	BusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3000019	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64130	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	44305887	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1952	YearFormation
State Legal Domicile	MO	StateLegalDomicile
Activity Or Mission Description	Provide benefits to members	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	10	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	24635389	ProgramServiceRevenuePriorYear
Program Service Revenue CY	24225467	ProgramServiceRevenueCY
Investment Income Prior Year	1619396	InvestmentIncomePriorYear
Investment Income Current Year	2076546	InvestmentIncomeCurrentYear
Other Revenue Prior Year	240	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	26255025	TotalRevenuePriorYear
Total Revenue Current Year	26302013	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	25217880	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	22865695	BenefitsPaidToMembersCY
Salaries Etc Prior Year	793016	SalariesEtcPriorYear
Salaries Etc Current Year	822748	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2418112	OtherExpensePriorYear
Other Expenses Current Year	2095086	OtherExpensesCurrentYear
Total Expenses Prior Year	28429008	TotalExpensesPriorYear
Total Expenses Current Year	25783529	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-2173983	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	518484	RevenuesLessExpensesCY
Total Assets BOY	44391682	TotalAssetsBOY
Total Assets EOY	46263475	TotalAssetsEOY
Total Liabilities BOY	149791	TotalLiabilitiesBOY
Total Liabilities EOY	542371	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	44241891	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	45721104	NetAssetsOrFundBalancesEOY
Mission Description	Provide benefits to members	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROVIDE LIFE, HOSPITALIZATION, SICKNESS AND DISABILITY BENEFITS TO APPROXIMATELY 3000 PARTICIPANTS OF THE MO-KAN SHEET METAL WORKERS.	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	true	ReportLandBldgEquip
Report Invest Oth Securities	true	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
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	38	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	10	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	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	false	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	VIVIAN ANDERSON	NamePerson
Telephone Number	8165310334	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2902 BLUE RIDGE BLVD SUITE 100	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64129	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
JAMES J HAUSMAN
Trustee	0.00	X	0	0	0
CURTIS E CHICK JR
Trustee	0.00	X	0	0	0
WILLIAM BASORE
Trustee	0.00	X	0	0	0
JAMES HUFFMAN
Trustee	0.00	X	0	0	0
ROBERT A ESLINGER
Vice-Chairman	0.00	X	0	0	0
PAUL RUSSELL
Chairman	0.00	X	0	0	0
JAMES D FLACH JR
Trustee	0.00	X	0	0	0
JERRY SHAFFER
Trustee	0.00	X	0	0	0
KRISTIE ARTHUR
Administrator	40.00		101464	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	101464	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
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
BLUE CROSS BLUE SHIELD
2301 MAIN ST	KANSAS CITY	MO	64108	Claims Admin & Repricing	1295485
COMMUNITY HEALTH PLAN
137 N BELT HWY	ST JOSEPH	MO	64506	Health Improvement Org	116818

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

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Employer Contributions	900099	22754145
Employee self-contributions	900099	1237048
COBRA Subsidy	900099	234274

Field	Value	IRS element (for citing)
Total Program Service Revenue	24225467	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1766864	TotalRevenueColumn
Exclusion	$1,766,864	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	18313556	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	18003874	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	309682	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	309682	TotalRevenueColumn
Exclusion	$309,682	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	26302013	TotalRevenueColumn
Related Or Exempt Function Income	24225467	RelatedOrExemptFunctionIncome
Exclusion	$2,076,546	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	22865695	Total
Program Services	22865695	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	527005	Total
Program Services	527005	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	149630	Total
Program Services	149630	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	101728	Total
Program Services	101728	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	44385	Total
Program Services	44385	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	72388	Total
Program Services	72388	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	52148	Total
Program Services	52148	ProgramServices

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	157813	Total
Program Services	157813	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	8418	Total
Program Services	8418	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	32346	Total
Program Services	32346	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	4096	Total
Program Services	4096	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	37151	Total
Program Services	37151	ProgramServices

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Aministrators Exp	8455	8455
Preferred Provider Fees	1295485	1295485
Bank fees	609	609
Consulting fees	217442	217442
Education	1804	1804

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	206931	Total
Program Services	206931	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	25783529	Total
Program Services	25783529	ProgramServices

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	80	BOY
EOY	80	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	208477	BOY
EOY	336044	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	2197835	BOY
EOY	2137961	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	482140	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	430316	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	84364	BOY
EOY	51824	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	35964889	BOY
EOY	33545373	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	5936037	BOY
EOY	10192193	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	44391682	BOY
EOY	46263475	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	149791	BOY
EOY	542371	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	149791	BOY
EOY	542371	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	44241891	BOY
EOY	45721104	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	44241891	BOY
EOY	45721104	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	44391682	BOY
EOY	46263475	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	518484	ReconcilationRevenueExpenses
Reconcilation Other Changes	960729	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
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

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	482140	OtherCostOrOtherBasis
Depreciation	430316	Depreciation
Book Value	51824	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	51824	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (6 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
Arden ERISA Fund	1311278	F
Protege Partners Fund	4415300	F
Tortoise Energy Cap Corp	482726	F
Tortoise Energy Infrastructure	151240	F
Dorchester Capital International	2123992	F
Kayne Anderson MLP	1707657	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	10192193	TotalOfBookValueSecurities
Total Revenue	26302013	TotalRevenue
Total Expenses	25783529	TotalExpenses
Excess Or Deficit For Year	518484	ExcessOrDeficitForYear
Net Unrealized GL On Investments	960729	NetUnrealizedGLOnInvestments
Total Adjustments	960729	TotalAdjustments
Excess Or Deficit Per FS	1479213	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	27104929	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	960729	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	960729	RevenueNotRptdF990
Revenue Subtotal	26144200	RevenueSubtotal
Investment Expenses Not Included	157813	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	157813	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	26302013	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	25625716	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	25625716	ExpensesSubtotal
Investment Expenses Not Included2	157813	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	157813	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	25783529	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI-B, Line 11a	A copy of the 990 is provided to the administrator and
	at least the Chairman or Co-Chairman for review.
Pt VI-B, Line 12c	Conflicts of interest are discussed at each fall meeting.
Pt VI-C, Line 19	No documents available to the public.
Pt XII, Line 2c	The Audit is reported to the full board of trustees.
Form 990EZ, Part I, Line 8	MISCELLANEOUS
Form 990EZ, Part I, Line 16	PREFERRED PROVIDER ADMIN FEE PRESCRIPTION DRUG ADMIN FEE CASE MANAGEMENT CONSULTING FEES INSURANCE INVESTMENT MGMT FEE MISCELLANEOUS OUTSIDE SERVICES
Form 990EZ, Part II, Line 24	ACCOUNTS RECEIVABLE - NET PREPAIDS INVESTMENTS INVESTMENTS WITH AMERICAN FUNDS FOR DEFERRED COMPENSATION
Form 990EZ, Part II, Line 26	ACCOUNTS PAYABLE & ACCRUED EXPENSES
Form 990, Part IX, Line 24f	INSURANCE 12763. 12763. MAINTENANCE & REPAIRS 27716. 27716. MISCELLANEOUS 7149. 7149. POSTAGE & MAILING 15946. 15946. PRINTING 10553. 10553. TELEPHONE 9719. 9719. WELLNESS 123085. 123085.