2023-11-15T23:48:22-06:00 2022-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-01-01 521228768 UNITED FOOD AND COMMERCIAL WORKERS UNIONS AND CONTRIBUTING EMPLOYERS LEGAL BENEFITS FUND % ASSOCIATED ADMINISTRATORS L UNIT 4106836500 8400 Corporate Drive Suite 430 LANDOVER MD 207852361 THOMAS HIPKINS TRUSTEES 4106836500 2023-11-14 true THOMAS HIPKINS 999009999 RICHARD RUVELSON P00234075 3012726000 2 2022 2023-04-26 12:10:37Z Thomas Hipkins 8400 CORPORATE DRIVE STE 430 LANDOVER MD 20785 200244 false X N/A X 1980 MD A MULTIEMPLOYER BENEFIT FUND ESTABLISHED BY UFCW INT'L UNION, UFCW LOCALS 27 & 400 AND PARTICIPATING EMPLOYERS TO PROVIDE LEGAL SERVICES TO ELIGIBLE PARTICIPANTS & BENEFICIARIES. 4 0 0 0 0 0 0 0 190286 200244 0 0 0 0 190286 200244 0 0 163604 149645 0 0 0 0 0 50332 48095 213936 197740 -23650 2504 38671 38562 57587 54974 -18916 -16412 THE TRUST WAS ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BY UNITED FOOD AND COMMERICAL WORKERS LOCALS 27 AND 400, AND THE PARTICIPATING EMPLOYERS, TO PROVIDE LEGAL SERVICE BENEFITS TO THE FUND'S PARTICIPANTS. false false SERVED AS THE TRUST FOR A COLLECTIVELY BARGAINED, MULTIEMPLOYER WELFARE BENEFIT PLAN THAT PROVIDES SPECIFIED LEGAL SERVICES TO ELIGIBLE PARTICIPANTS AND BENEFICIARIES. false false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 3 0 true 0 false false false false false false false false X 4 0 false false false false false true false true true false false true true true true true true false false false X ASSOCIATED ADMINISTRATORS L 4106836500 911 RIDGEBROOK ROAD SPARKS MD 21152 X Thomas Hipkins UNION TRUSTEE/SECRETARY 1.0 39.0 X X 0 273216 31646 Alan Hanson UNION TTEE/SECY (THRU 6/2022) 1.0 39.0 X X 0 126617 31856 BERTHA MCKIVER UNION TRUSTEE (EFF 6/2022) 1.0 39.0 X 0 92778 27249 William Seehafer Employer Trustee/Chairperson 1.0 39.0 X X 0 0 0 John S Ferrer Employer Trustee(Thru 12/1/22) 1.0 39.0 X 0 0 0 Elizabeth M Fiergola Employer Trustee (Eff 12/1/22) 1.0 39.0 X 0 0 0 0 492611 90751 0 false true false AKMAN ASSOCIATES PC 1402 FRONT AVENUE LUTHERVILLE MD 21093 LEGAL SERVICES 149645 1 0 EMPLOYERS CONTRIBUTIONS 525100 200244 200244 200244 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 200244 200244 0 0 0 0 149645 0 0 0 0 0 0 0 14739 15205 0 0 250 13532 0 424 0 0 0 0 0 0 0 0 0 3945 197740 0 0 20915 19993 0 0 15990 16984 0 0 0 0 0 0 0 0 1766 1585 0 0 0 0 0 0 0 0 0 0 0 0 38671 38562 32405 28320 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25182 26654 57587 54974 X 0 0 0 0 -18916 -16412 -18916 -16412 38671 38562 2504 X false true X true false 0 BENEFIT OBLIGATIONS PAYABLE 26654 26654 X 199994 199994 250 250 200244 197490 197490 250 250 197740 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States require management to evaluate tax positions taken and recognize a tax liability if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the tax positions taken by the Plan and concluded that as of December 31, 2022 and 2021 there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements. false false false Alan Hanson UNION TTEE/SECY (THRU 6/2022) 0 115167 0 0 0 11450 0 9620 0 22236 0 158473 0 0 Thomas Hipkins UNION TRUSTEE/SECRETARY 0 271026 0 0 0 2190 0 5707 0 25939 0 304862 0 0 PART VI, SECTION A, LINE 7A - SELECTION OF TRUSTEES: When a Trustee vacancy arises, the Fund's Trust Agreement provides that the United Food and Commercial Workers, International Union, AFL-CIO, Locals Nos. 27 and 400, have the power to appoint Union Trustees for the Fund, and the covered employers have the power to appoint Employer Trustees to the Fund. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: THE BOARD OF TRUSTEES IS PROVIDED A DRAFT OF THE FORM 990 FOR REVIEW PRIOR TO THE SUBMISSION OF THE FORM 990. PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE: The Fund is maintained and administered in accordance with ERISA Sections 404 and 406 and the Fund's conflict of interest policy is set forth in ERISA Sections 404 and 406. The Board of Trustees monitors and enforces the Fund's compliance with ERISA, with the assistance of the Fund's professionals. PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS, POLICIES & F/S: The Fund makes its governing documents, policies and financial statements available to participants and beneficiaries as required by Employee Retirement Income Security Act of 1974 (ERISA). UFCW LOCAL NO 400 8400 CORPORATE DRIVE STE 200 LANDOVER MD 20785 530241580 LABOR ORG MD 501(c)(5) false UFCW LOCAL 27 AFL-CIO 21 WEST ROAD BALTIMORE MD 21204 521265190 LABOR ORG MD 501(C)(5) false BD OF TTEES UFCW UNIONS & CONTRIBUTING 8400 CORPORATE DRIVE STE 430 LANDOVER MD 20785 PLAN SPONSOR MD false SHOPPERS FOOD WAREHOUSE false false false false false false false false false false false false false false false false false false true PART IV - RELATED ORGANIZATIONS TAXABLE AS CORPORATIONS: THE ORGANIZATION LISTED AS RELATED IS A CONTRIBUTING EMPLOYER TO THE LEGAL BENEFIT FUND AND THE INSTRUCTIONS ONLY REQUIRE THE NAME OF THE ORGANIZATION ON THIS SCHEDULE.