2023-11-14T08:17:11-06:00 2022-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2022-01-01 232715440 STEAMFITTERS LU NO 420 WELFARE PLAN STEA 2673502600 14420 TOWNSEND ROAD B PHILADELPHIA PA 191541028 ROBERT WINTHER PLAN ADMINISTRATOR 2673502600 2023-11-14 1 ROBERT WINTHER 999009999 0 CRAIG D WINTERS CPA P00154131 6103582000 2023-11-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT WINTHER 14420 TOWNSEND ROAD B PHILADELPHIA PA 191541028 174385710 0 X N/A X 1950 PA THIS PLAN PROVIDES SICK, ACCIDENT, HEALTH, VISION, DENTAL, DEATH AND VACATION BENEFITS TO ITS ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 6 3 0 0 0 0 0 0 86769693 89777732 2639257 422380 0 0 89408950 90200112 0 0 74202599 78098324 385939 425595 0 0 0 3129176 3386649 77717714 81910568 11691236 8289544 202736233 204813509 5691789 6969697 197044444 197843812 THIS PLAN PROVIDES SICK, ACCIDENT, HEALTH, VISION, DENTAL, DEATH AND VACATION BENEFITS TO ITS ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 0 0 THIS PLAN PROVIDES SICK, ACCIDENT, HEALTH, VISION, DENTAL, DEATH AND VACATION BENEFITS TO ITS ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. THIS IS ESSENTIALLY THE ONLY PROGRAM SERVICE OF THE ORGANIZATION AND ALL OF THE REVENUES AND EXPENSES ARE CONSIDERED TO BE FOR THIS PURPOSE. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 21 0 1 0 1 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 1 0 0 0 X ROBERT WINTHER 2673502600 14420 TOWNSEND ROAD SUITE B PHILADELPHIA PA 191541028 JAMES SNELL CO-CHAIRMAN 1.00 49.00 X 0 227646 158067 JIM DOUGHERTY CO-CHAIRMAN 1.00 4.00 X 0 0 0 THOMAS REDDEN TRUSTEE 1.00 44.00 X 0 195023 137315 JAMES GAFFNEY TRUSTEE 1.00 X 0 0 0 ORVILLE ROBINSON TRUSTEE 1.00 44.00 X 0 17489 8995 LEONARD DITUILLIO TRUSTEE 1.00 X 0 0 0 PATRICK SHERIDAN RESIGNED TRUSTEE 1.00 44.00 X 0 184632 136024 KEVIN HEFFERNAN RESIGNED TRUSTEE 1.00 44.00 X 0 6891 5209 ROBERT WINTHER ADMINISTRATOR 9.00 36.00 X 74743 112114 120698 JAMES ROCKS ASSISTANT ADMINISTRATOR 9.00 36.00 X 61130 91695 82687 135873 835490 648995 0 0 1 0 INDEPENDENCE BLUE CROSS 1901 MARKET STREET PHILADELPHIA PA 19103 ADMIN SERVICE FEE 1844113 LABOR FIRST LLC 3000 MIDLANTIC DRIVE SUITE 101 MOUNT LAUREL NJ 08054 ADMIN SERVICE FEE 441167 ZENITH AMERICAN SOLUTIONS 401 LIBERTY AVENUE STE 1200 PITTSBURGH PA 15222 CONTRACT ADMINISTRATOR 355543 GUARDIAN NURSES HEALTHCARE ADVOCATE PO BOX 224 FLOURTOWN PA 19031 ADMIN SERVICE FEE 213675 SAGE ADVISORY SERVICES LTD CO 5900 SOUTHWEST PARKWAY BLDG 1 AUSTIN TX 78735 INVESTMENT MGMT FEE 154192 6 RECEIPTS FROM EMPLOYER 525100 74504595 74504595 PARTICIPANT CONTRIBUTI 525100 15230008 15230008 43129 43129 89777732 4385329 4385329 80222649 84185598 -3962949 -3962949 -3962949 90200112 85814783 0 4385329 78098324 217226 102043 46093 42356 17877 405472 92844 44728 278224 2277125 142976 32392 16024 3818 31750 MEDICAL CLAIMS AUDIT FE 35000 PCORI FEES 24651 TELEPHONE 1645 81910568 11660512 24544127 1915498 2818055 8720774 7931695 673967 34812 144588 93680 54726 50908 117333322 95432248 59224075 70492824 3153359 3508840 202736233 204813509 397955 364028 5293834 6605669 5691789 6969697 X 0 0 0 0 197044444 197843812 197044444 197843812 202736233 204813509 8289544 -7490176 0 X 0 1 X 0 0 97222 47915 49307 47366 45765 1601 50908 PRUDENTIAL FIXED RATE FUND 64294134 C BOYD WATTERSON STATE GOVERNMENT FUND LP 6198690 F 70492824 INCURRED BUT NOT REPORTED 6605669 6605669 X 82431712 -7490176 -7490176 89921888 278224 278224 90200112 80316009 0 80316009 278224 1316335 1594559 81910568 PART X, LINE 2: ASC TOPIC 740- INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE ENTITY'S STATUS AS A TAX-EXEMPT ENTITY. THE PLAN HAS DETERMINED THERE IS NO IMPACT OF ASC TOPIC 740 ON ITS FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2019. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN CLAIMS INCURRED BUT NOT REPORTED (IBNR) 1316335. 0 0 0 JAMES SNELL CO-CHAIRMAN 0 224484 0 0 0 3162 0 117942 0 40125 0 385713 0 0 THOMAS REDDEN TRUSTEE 0 188206 0 0 0 6817 0 101202 0 36113 0 332338 0 0 PATRICK SHERIDAN RESIGNED TRUSTEE 0 182899 0 0 0 1733 0 100607 0 35417 0 320656 0 0 ROBERT WINTHER ADMINISTRATOR 73321 109982 0 0 1422 2132 33834 50751 14445 21668 123022 184533 0 0 JAMES ROCKS ASSISTANT ADMINISTRATOR 61130 91695 0 0 0 0 20234 30353 12840 19260 94204 141308 0 0 FORM 990, PART V, SECTION A PART V ITEM 2 A: THE FUND DOES NOT ISSUE W-2S TO ANY EMPLOYEE AND SHARES CERTAIN STAFF WITH OTHER ORGANIZATIONS. THESE STAFF ARE PAID THROUGH ESSENTIALLY A PAYMASTER ARRANGEMENT THAT FUNCTIONS AS THE STAFFS EMPLOYER AND ISSUES FORMS W-2 AND COMPLIES WITH APPLICABLE PAYROLL REPORTING AND RELATED REQUIREMENTS. ACCORDINGLY, THE PLAN'S ALLOCATED PORTION OF THE COSTS RELATED TO THIS SHARING IS REPORTED ON FORM 990, INCLUDING ON PART IX, LINES 7 THROUGH 10. THE PLAN DOES REPORT CERTAIN A&S BENEFITS PAID TO MEMBERS ON W-2 FORMS WHICH THEN GET TOTALED ON THE FORM W-3. THEREFORE, THE PLAN'S W-3 HAS 60 W-2'S ISSUED REPORTED ON FORM W-3. FORM 990, PART VI, SECTION A, LINE 7A THE FUND IS ADMINISTERED BY SIX (6) TRUSTEES. THREE OF WHOM ARE APPOINTED BY THE UNION AND THREE OF WHOM ARE APPOINTED BY THE MECHANICAL CONTRACTORS ASSOCIATION OF EASTERN PENNSYLVANIA, INC. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE MANAGEMENT OF THE PLAN, THE PLAN ADMINISTRATOR, PRIOR TO FILING OF THE FORM WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE TRUSTEES AND KEY EMPLOYEES ARE REMINDED OF THEIR OBLIGATION TO DISCLOSE CONFLICTS. FORM 990, PART VI, SECTION C, LINE 19 THE PLAN DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART IV, LINE 32 THE FUND'S INVESTMENT PROGRAM INCLUDES CASH MANAGEMENT PROCEDURES THAT MAXIMIZE EARNINGS ON TEMPORARY BALANCES BY IMMEDIATELY PURCHASING SHORT TERM INVESTMENT VEHICLES UPON THE RECEIPT OF ESSENTIALLY ALL PRINCIPAL AND INTEREST TRANSACTIONS. THIS NECESSITATES THE SELLING OF SUCH ASSETS FOR EACH PURCHASE OF LONGER-TERM INVESTMENTS. THIS CASH MANAGEMENT ACTIVITY IS INCLUDED IN PART VIII ITEM 7 BUT IS NOT CONSIDERED TO CONSTITUTE TRANSACTIONS CONSIDERED BY PART IV ITEM 32. STEAMFITTERS LU NO420 APPRENTICE AND JOURNEYMAN TRAINING FUND 14420 TOWNSEND ROAD SUITE A PHILADELPHIA PA 19154 236209472 EDUCATION FOR APPRENTICESHIP AND JOURNEYMEN PA 501 (C) 3 N/A N/A 0 STEAMFITTERS LU NO 420 14420 TOWNSEND ROAD SUITE A PHILADELPHIA PA 19154 231173155 LABOR UNION PA 501 (C) 5 N/A N/A 0 STEAMFITTERS LU NO 420 PENSION PLAN 14420 TOWNSEND ROAD SUITE B PHILADELPHIA PA 19154 232004424 TO PROVIDE PENSION BENEFITS TO PARTICIPANTS PA 401 (A) N/A N/A 0 STEAMFITTERS LU NO 420 SUPPLEMENTAL RETIREMENT PLAN 14420 TOWNSEND ROAD SUITE B PHILADELPHIA PA 19154 232495379 TO PROVIDE RETIREMENT BENEFITS TO PARTICIPANTS PA 401 (A) N/A N/A 0 SCHOLARSHIP FUND OF STEAMFITTERS LOCAL UNION NO 420 14420 TOWNSEND ROAD SUITE A PHILADELPHIA PA 19154 236919093 TO PROVIDE SCHOLARSHIPS TO THE CHILDREN OF MEMBERS PA 501 (C) 3 3A N/A 0 MECHANICAL & SERVICE CONTR ASSOC OF EASTERN PENNSYLVANIA INC 721 ARBOR WAY SUITE 40 BLUE BELL PA 19422 230332471 TO PROVIDE MEANS FOR MECHANICAL/SERVICE CONTRACTORS TO DEVELOP THE INDUSTRY PA 501 (C) 6 N/A N/A 0 AJC MECHANICAL SERVICES LLC ALL TRADES DISTRIBUTION LLC ALLIED POWER SERVICES LLC ANDREW JAMES MECHANICAL AXIS KITCHEN INSTALLATION LLC BALANCE POINT HEATING & AIR LLC BATES BROTHERS MECHANICAL LLC BINSKY & SNYDER LLC BINSKY SERVICE LLC CFM VR - TESCO LLC CLIMATE PROS CMS MECHANICAL CONTRACTING LLC COMMAND MECHANICAL GROUP LLC COMMERICAL TANKLESS SOLUTIONS LLC DAY MECHANICAL LLC DIRECT AIR LLC ENERGY SERVICES LLC FLANAGAN MECHANICAL SERVICES LLC H & W MECHANICAL SERVICES LLC HWE MECHANICAL LLC I T C DELAWARE VALLEY LLC INFRASOURCE CONTRUCTION LLC JLYNN LLC KISBY-LEES MECHANICAL LLC LAREDO MECHANICAL LLC MARX NJ GROUP LLC TA HALO MC CARLS LLC MIKE LOVES HVAC MOXIE MECHANICAL LLC P-111 LLC PARADIGM MECHANICAL LLC PMC MECHANICAL LP PRECISION MECHANICAL SERVICES LLC PROGRESSIVE MECHANICAL LLC PT MECHANICAL GROUP LLC RUCCI BROTHERS LLC SCANLON ASSOC INDUSTRIAL CONTRACTORS LLC TLC MECHANICAL LLC TOTAL COMFORT MECHANICAL LLC TRISTATE HVAC EQUIPMENT LLC TRUST MECHANICAL LLC UPLAND PIPE LLC WESTINGHOUSE ELECTRIC WILLIARD LIMBACH A A DUCKETT INC A S L REFRIGERATION INC A T CHADWICK CO INC AAA REFRIGERATION SERVICES INC ABLE ENGINEERING SERVICES ABLE MECHANICAL INC ABM INDUSTRIES ACCORD MECHANICAL & MANAGEMENT SVCS INC ACME INDUSTRIAL PIPING INC ATLANTIC PLANT MAINTENANCE INC BENSALEM MAINTENANCE BRADLEY-SCIOCCHETTI INC BURKHARDT MECH INC BURNS MECHANICAL INC CAPITOL REFRIGERATION INC CARRIER BLDG SERVICE CHADWICK SERVICE CO CHE MECHANICAL SERVICES CHURCHVILLE MECHANICAL INC CM 3 BUILDING SOLUTIONS INC COLLINS & COLLINS MECHANICAL INC COMPASS SAP NEWTOWN SQUARE CONTINENTAL FIELD SYSTEMS INC CONTRACT CALLERS INC CORE MECHANICAL INC CR MEYER AND SONS COMPANY CSI INTERNATIONAL INC D & D HEATING AND AIR CONDITIONING INC DANELLA CONSTRUCTION CORP DAY & ZIMMERMANN DEVINE BROTHERS INC DEWITT HEATING & AIR CONDITIONING INC DOLAN MECHANICAL INC DWD MECHANICAL CONTRACTOR INC E B O'REILLY SERVICING CORP EAGLE MECHANICAL INC EAST COAST CONSTRUCTORS INC EASTERN ENVIRONMENTAL CONTRACTORS EDWARD J MELONEY INC EDWIN L HEIM CO ELLIOTT LEWIS CORP ENERPLEX MECH SYSTEMS INC F & G MECHANICAL CORP FAB-CRETE INC FALASCA MECHANICAL INC FERREIRA CONSTRUCTION COMPANY INC FIVE STAR INC FLEMINGTON INSTRUMENT CO INC FLUIDICS INC FM SYLVAN INC FRANK LILL & SON INC G R SPONAUGLE & SONS INC GEM MECHANICAL SVCS INC GENERAL & MECHANICAL CONTRACTORS INC GENERAL ASPHALT PAVING CO OF PHILA GENERAL REFRIGERATION CO INC GLOBAL SPECTRUMCITIZEN BANK PARK GOSHEN MECHANICAL INC GOYETTE MECHANICAL CO INC GREAT WESTERN SERVICES INC H & H COMMERCIAL SERVICES H T LYONS INC HARRIS ENVIRONMENTAL SYSTEMS INC HENKELS & MC COY INC HERMAN GOLDNER CO INC HIGH PURITY SYSTEMS INC HONEYWELL INC HUNTER MECHANICAL INC INDUSTRIAL MECHANICAL CONTRACTORS INC INDUSTRIAL REFRIGERATION INC J & J PNEUMATIC TUBE INC J A SMITH HTG & AIR CONDITIONING J F HIERHOLZER MECHANICAL & ELECTRIC J GIVOO CONSULTANTS INC J J WHITE INC J R METZGER INC JOHNSON CONTROLS INC - MILWAUKEE JONES LANG LASALLE JOSPEH JINGOLI & SONS INC KEYSTONE REFRIGERATION SERVICE INC KRK MECHANICAL INC L G B MECHANICAL INC LCOR INC LEIBOLD INC LEN PARKER ASSOCIATES INC LIBERTY MECHANICAL SERVICES INC LIMA COMPANY L-M SERVICE CO INC LOR-MAR MECHANICAL SERVICES INC MALLARD MECHANICAL INC MAP REFRIGERATION INC MARX SHEET METAL & MECHANICAL INC MATRIX NORTH AMERICAN CONSTRUCTION INC MC CLURE CO INC MCCLOSKEY MECHANICAL CONTRACTORS INC MCKENZIE GROUP INC METZ INC MID ATLANTIC SERVICE 360 INC MILLER BROS DIV OF WAMPOLE-MILLER INC MILLER PIPELINE CORPORATION MODERN CONTROLS INC NEIL S SULLIVAN ASSOCIATES LTD NOOTER CONSTRUCTION CO NORTHEAST MECHANICAL SERVICES INC NPL CONSTRUCTION CO OMNI INSTRUMNTATION SERVICES INC PETERSON SERVICE CO INC PEVCO SYSTEMS INTL INC PHARMACEUTICAL PROCUREMENT AND LOGISITCS PHILADELPHIA EAGLES STADIUM POSTLER & JAECKLE CORP (P&J) PRECISION PIPE CORPORATION PROJECT CONTROL SERVICES INC QUAKER MECHANICAL R A M M INC REGION SERVICE CO INC RIGGS DISTLER & COMPANY RIVER MECHANICAL INC SASS-MOORE SERVICE SATELLITE HEATING AND COOLING SCOTT MECHANICAL INC SDA MECHANICAL SERVICES INC SIEMENS BLDG TECHNOLOGIESLANDIS DIV SPECTRUM ARENA INC STEVENS HEATING & AIR CONDITIONING SULPIZIO INC SURETY MECH SERVICES INC T C S HEATING & AIR CONDITIONING THE WARKO GROUP TOZOUR ENERGY TRACEY MECHANICAL INC TRANE COMPANY TRUSKEY INC U S FACILITIES U S PIPING INC UTILITY LINE SERVICES INC VALIANT ENERGY SERVICES VOEGELE MECHANICAL INC W F SMITH INC WEATHERVANE SERVICE INC WEST CHESTER MECH CONTRACTORS INC WHEELING MECHANICAL INC 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0 1 FORM 990, SCHEDULE R, PART VII THE PLAN UNDERSTANDS THE IRS CALLS FOR ALL EMPLOYERS CONTRIBUTING TO A VEBA, SUCH AS THE PLAN, THAT ARE TO BE CONSIDERED RELATED ORGANIZATIONS FOR PURPOSES OF REPORTING ON SCHEDULE R TO FORM 990 ARE TO BE REPORTED LISTING ONLY THEIR NAME, ON SCHEDULE R. HOWEVER, TO PROPERLY COMPLETE SCHEDULE R CERTAIN INFORMATION IS NEEDED FOR EACH EMPLOYER. WHILE THE PLAN HAS MADE A REASONABLE EFFORT TO OBTAIN, GATHER AND PROPERLY REPORT ALL OF THE REQUIRED DATA, CERTAIN INFORMATION HAS NOT BEEN AVAILABLE OR RECEIVED. THE PLAN WILL CONTINUE TO OBTAIN, GATHER AND PROPERLY REPORT ALL OF THE REQUIRED DATA IN THE FUTURE. IN ADDITION, CERTAIN INFORMATION THAT WAS NOT AVAILABLE BUT WAS CALLED FOR BY THE FORM WAS BASED ON AVAILABLE INFORMATION. THE TYPE OF ENTITY WAS CONSIDERED TO BE A C CORPORATION FOR CERTAIN BUSINESSES FOR WHICH THE PLAN DOES NOT HAVE TYPE OF ENTITY.