2025-11-11T15:30:04-06:00 2024-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2024-01-01 232715440 STEAMFITTERS LU NO 420 WELFARE PLAN STEA 2673502600 14420 TOWNSEND ROAD B PHILADELPHIA PA 191541028 JAMES ROCKS PLAN ADMINISTRATOR 2673502600 2025-11-11 1 0 CRAIG D WINTERS CPA P00154131 6103582000 2025-11-11 2024 2025-03-06 01:10:19Z JAMES ROCKS 14420 TOWNSEND ROAD B PHILADELPHIA PA 191541028 204874025 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 94285246 92632533 6416456 10250190 0 0 100701702 102882723 0 0 78932701 85703379 452551 429143 0 0 0 3909275 3987150 83294527 90119672 17407175 12763051 224174085 235326055 7430213 8900798 216743872 226425257 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 24 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 JAMES ROCKS 2673502600 14420 TOWNSEND ROAD SUITE B PHILADELPHIA PA 191541028 JAMES SNELL CO-CHAIRMAN 1.00 49.00 X 0 253657 173025 JIM DOUGHERTY CO-CHAIRMAN 1.00 4.00 X 0 0 0 THOMAS REDDEN TRUSTEE 1.00 44.00 X 0 219462 152245 JAMES GAFFNEY TRUSTEE 1.00 X 0 0 0 ORVILLE ROBINSON TRUSTEE 1.00 44.00 X 0 19031 11116 DANIEL GARBACK TRUSTEE 1.00 X 0 0 0 LEN DITULLIO RESIGNED TRUSTEE 1.00 X 0 0 0 ROBERT WINTHER ADMINISTRATOR 9.00 36.00 X 85053 127579 132157 JAMES ROCKS ASSISTANT ADMINISTRATOR 9.00 36.00 X 70007 105011 89923 155060 724740 558466 0 0 1 0 INDEPENDENCE BLUE CROSS 1901 MARKET STREET PHILADELPHIA PA 19103 ADMIN SERVICE FEE 2302309 GUARDIAN NURSES HEALTHCARE ADVOCATE PO BOX 224 FLOURTOWN PA 19031 ADMIN SERVICE FEE 445584 ZENITH AMERICAN SOLUTIONS TWO GATEWAY CTR 603 STANWIX ST S 1 PITTSBURGH PA 15222 CONTRACT ADMINISTRATOR 375797 SAGE ADVISORY SERVICES LTD CO 5900 SOUTHWEST PARKWAY BLDG 1 AUSTIN TX 78735 INVESTMENT MGMT FEE 148514 CONNER STRONG & BUCKELEW 401 ROUTE 73 NORTH PO BOX 989 MARLTON NJ 08053 CONSULTING 126750 6 RECEIPTS FROM EMPLOYERS 525100 76650581 76650581 PARTICIPANT CONTRIBUTIONS 525100 15978807 15978807 3145 3145 92632533 8537082 8537082 103704410 101991302 1713108 1713108 1713108 102882723 94345641 0 8537082 85703379 241721 97499 39127 32671 18125 399492 93744 75927 276368 2760883 216818 36567 13170 3928 35313 MEDICAL CLAIMS AUDIT FE 43750 PCORI FEES 29030 TELEPHONE 2160 90119672 35858851 42103988 8593299 8510551 28348 29024 149254 100603 47912 48651 98806325 99876912 74827643 79102776 6011707 5654153 224174085 235326055 1312955 635609 6117258 8265189 7430213 8900798 X 0 0 0 0 216743872 226425257 216743872 226425257 224174085 235326055 12763051 -3081666 0 X 0 1 X 0 0 97222 52836 44386 52032 47767 4265 48651 PRUDENTIAL FIXED RATE FUND 71890708 C BOYD WATTERSON STATE GOVERNMENT FUND LP 7212068 F 79102776 INCURRED BUT NOT REPORTED 8108728 DUE TO AFFILIATE 52453 LEASE LIABILITY 104008 8265189 X 99524689 -3081666 -3081666 102606355 276368 276368 102882723 87705059 0 87705059 276368 2138245 2414613 90119672 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, 2024 AND 2023. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2021. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN CLAIMS INCURRED BUT NOT REPORTED (IBNR) 2138245. 0 0 0 JAMES SNELL CO-CHAIRMAN 0 242619 0 0 0 11038 0 130625 0 42400 0 426682 0 0 THOMAS REDDEN TRUSTEE 0 204447 0 0 0 15015 0 114085 0 38160 0 371707 0 0 ROBERT WINTHER ADMINISTRATOR 83290 124935 0 0 1763 2644 37599 56398 15264 22896 137916 206873 0 0 JAMES ROCKS ASSISTANT ADMINISTRATOR 69599 104398 0 0 408 613 22401 33602 13568 20352 105976 158965 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 48 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 AJM MECHANICAL LLC ALLIED POWER SERVICES LLC ANDREW JAMES MECHANICAL BALANCE POINT HEATING & AIR LLC BATES BROTHERS LLC BINSKY & SNYDER LLC CFM VR - TESCO LLC CLIMATE PROS COMMERCIAL TANKLESS SOLUTIONS LLC DAY MECHANICAL LLC ENERGY SOLUTIONS LLC ES JINGOLI DECOMMISSIONING LLC FLANAGAN MECHANICAL SERVICES LLC H & W MECHANICAL SERVICES LLC HWE MECHANICAL LLC I T C DELAWARE VALLEY LLC INFRASOURCE CONSTRUCTION LLC JLYNN LLC KIELY CIVIL LLC KISBY-LEES MECHANICAL LLC LAREDO MECHANICAL LLC MC CARLS LLC MFK SOLUTIONS LLC MIKE LOVES HVAC MOXIE MECHANICAL LLC PARADIGM MECHANICAL LLC PHARMACEUTICAL LEGACY LLC PMC MECHANICAL ENTERPISE LLC PRECISION MECHANICAL SERVICES LLC PROGRESSIVE MECHANICAL LLC PT MECHANICAL GROUP LLC RUCCI BROTHERS LLC SANDS MECHANICAL SCANLON ASSOC INDUSTRIAL CONTRACTORS LLC SOUTH PHILLY CUSTOM SHEET METAL SSH MANAGEMENT LLC TLC MECHANICAL LLC TRISTATE HVAC EQUIPMENT LLP TRUST MECHANICAL LLC WESTINGHOUSE ELECTRIC WILLARD LIMBACH A A DUCKETT INC A S L REFRIGERATION INC A T CHADWICK CO INC AAA REFRIGERATION SERVICES INC ABLE ENGINEERING SERVICES ABM INDUSTRIES ACCORD MECHANICAL & MANAGEMENT SVCS INC AINSWORTH INC ALL TRADES MECHANICAL ATLANTIC PLANT MAINTENANCE INC BENSALEM MAINTENANCE BRADLEY-SCIOCCHETTI INC BURKHARDT MECH INC CAPITOL REFRIDGERATION INC CARRIER BLDG SERVICE CHADWICK SERVICE CO CHE MECHANICAL SERVICES CM 3 BUILDING SOLUTIONS INC COLLINS & COLLINS MECHANICAL INC COMPASS SAP NEWTOWN SQUARE CONTINENTAL FIELD SYSTEMS INC CORE MECHANICAL INC CR MEYER AND SONS COMPANY CSI INTERNATIONAL INC D & D HEATING AND AIR CONDITIONING INC DANELLA CONSTRUCTION CORP DAY & ZIMMERMANN DEPUE MECHANICAL 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 FALASCA MECHANICAL INC FIVE STAR INC FLEMINGTON INSTRUMENT CO INC FLUIDICS INC FRANK LILL & SON INC G R SPONAUGLE & SONS INC GEM MECHANICAL SVCS INC GENERAL AND MECHANICAL CONTRACTORS INC GENERAL ASPHALT PAVING CO OF PHILA GENERAL REFRIGERATION CO INC GEORGE S HALL INC GLOBAL SPECTRUM CITIZEN BANK PARK GOSHEN MECHANICAL INC GREAT WESTERN SERVICES INC H & H COMMERCIAL SERVICES H T LYONS INC HARRIS ENVIRONMENTAL SYSTEMS INC HENKELS & MCCOY INC HERMAN GOLDNER CO INC HONEYWELL INC HUNTER MECHANICAL INC HURCKMAN MECHANICAL INDUSTRIES INC INDUSTRIAL MECHANICAL CONTRACTORS INC INDUSTRIAL REFRIGERATION INC J A SMITH HTG & AIR CONDITIONING J F HIERHOLZER MECHANICAL & ELECTRIC J I LANDIS WELDING & MECHANICAL INC JJ WHITE INC J R METZGER INC JOHNSON CONTROLS INC - MILWAUKEE JONES LANG LASALLE KEYSTONE REFRIGERATION SERVICE INC LEIBOLD INC LEN PARKER ASSOCIATES INC LIBERTY MECHANICAL SERVICES INC LIMA COMPANY L-M SERVICE CO INC LOR-MAR MECHANICAL SERVICES INC LUGAILA MECHANICAL MALLARD MECHANICAL INC MAP REFRIGERATION INC MATRIX NORTH AMERICAN CONTRUCTION INC MCCLURE CO INC MCCLOSKEY MECHANICAL CONTRACTORS INC MEGRANT CORPORATION METZ INC MID ATLANTIC SERVICE 360 INC MILLER PIPELINE CORPORATION MODERN CONTROLS INC NEIL S SULLIVAN ASSOCIATES LTD NOOTER CONSTRUCTION CO NORTHEAST MECHANICAL SERVICES INC OMNI INSTRUMENTATION SERVICES INC PETERSON SERVICE CO INC PHILADELPHIA EAGLES STADIUM POSTLER & JAECKLE CORP PROJECT CONTROL SERVICES INC QUAKER MECHANICAL R A M M INC RIGGS DISTLER & COMPANY RILEY ELECTRIC INC RIVER MECHANICAL INC RIVER MECHANICAL SERVICES INC SASS-MOORE SERVICE SATELLITE HEATING AND COOLING SCOTT MECHANICAL INC SDA MECHANICAL SERVICES INC SIEMENS BLDG TECHNOLOGIESLANDIS DIV SOUTHLAND INDUSTRIES SPECTRUM ARENA INC (WELLS FARGO CENTER) STEVENS HEATING & AIR CONDITIONING SULPIZIO INC SURETY MECH SERVICES INC T C S HEATING & AIR CONDITIONING THE WARKO GROUP TRACEY MECHANICAL INC TRANE COMPANY TRUSKEY INC U S FACILITIES U S PIPELINE INC U S PIPING INC UTILITY LINE SERVICES INC V&G CLIMATE SERVICES INC VALIANT ENERGY SERVICES VOEGELE MECHANICAL INC W F SMITH INC WEATHERVANE SERVICE INC WEST CHESTER MECH CONTRACTORS INC WHEELING MECHANICAL INC ABLE MCHANICAL 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.