2025-11-12T10:20:16-08:00 2024-12-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2024-01-01 726029088 SOUTH CENTRAL LABORERS HEALTH & WELFARE FUND SOUT 6158590131 PO BOX 1449 GOODLETTSVILLE TN 37070 GLENN E FARNER Chairman 2025-11-12 true true Ted A Soileau P00852991 2257667910 2024 2025-03-06 01:10:19Z PO BOX 1449 GOODLETTSVILLE TN 370701449 800412 false X N/A X 1965 TN TO PROVIDE HEALTH CARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS IN ACCORDANCE WITH THE TERMS OF THE FUNDS TRUST AGREEMENT AND THE COLLECTIVE BARGAINING AGREEMENT. 3 3 1 4 0 0 527618 504562 174983 295737 113 702601 800412 0 119683 338394 398 92 0 0 122936 156103 243017 494589 459584 305823 5676841 6107530 105300 151397 5571541 5956133 TO PROVIDE HEALTH CARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS IN ACCORDANCE WITH THE TERMS OF THE FUNDS TRUST AGREEMENT AND THE COLLECTIVE BARGAINING AGREEMENT. false false 249697 800412 TO PROVIDE VISION, LIFE, MAJOR MEDICAL, HOSPITAL, LAB & DIAGNOSITC HEALTH CARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 46494 TO PROVIDE PRESCRIPTION HEALTH CARE BENEFITS TO ELIGIBLE PARTICIPANTS. 42203 STOP LOSS INSURANCE COVERAGE. 338394 false false false false false false false false false false true false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 4 0 true 1 false false false false false false false false false X 3 3 false true false false true true false true true false false true true true true true true false false false X SOUTHERN BENEFIT ADMINISTRATORS 6158590131 PO BOX 1449 GOODLETTSVILLE TN 370701449 X DENNIS MILLER Trustee 0.00 0.00 X 0 0 0 CLAYTON WASHBURN Trustee 0.00 0.00 X 0 0 0 GLENN E FARNER Trustee 0.00 0.00 X 0 0 0 0 false false false 0 0 EMPLOYER CONTRIBUTIONS 525100 481073 481073 MEMBER CONTRIBUTIONS 525100 3666 3666 SUBROGATION SETTLEMENTS 525100 19823 19823 504562 295737 295737 0 0 0 0 0 0 0 LATE PENALTIES 900099 113 113 113 800412 113 800299 0 0 0 338394 0 0 0 0 0 92 72000 10515 25034 0 0 5396 18000 0 0 0 0 0 0 0 3200 0 0 0 0 BOND PREMIUMS 10597 BANK CHARGES 4672 Printing and Publications 3049 STORAGE FEES 1740 1900 494589 0 0 0 264362 376315 36406 36904 0 114166 74773 0 0 0 0 6339 6339 0 2391819 2625029 2863749 2988170 0 0 0 5676841 6107530 105300 151397 105300 151397 X 5571541 5956133 5571541 5956133 5676841 6107530 305823 78769 X false true X true false 2988170 A/E LIABILITY 125903 CINBR LIABILITY 25494 151397 X 800412 800412 800412 494589 494589 494589 Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE FUND IS EXEMPT FROM INCOME TAXES, THE FUND MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE FUND MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE FUND HAS PROPERLY MAINTAINED ITS TAX EXEMPT STATUS. FASB ASC 740 FIN 48, PUBLISHED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD, ADDRESSES THE ISSUE OF ACCOUNTING FOR THE UNCERTAINTY OF MATERIAL TAX POSITIONS IMPACTING THE FINANCIAL STATEMENTS. THE BOARD OF TRUSTEES HAS ADOPTED THE PROVISIONS OF FIN 48 EFFECTIVE DECEMBER 31, 2008. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740 FIN 48. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE BOARD OF TRUSTEES POLICY TO ASSESS ALL MATERIAL POSTIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE BOARD WILL REQUIRE ITS LEGAL AND TAX COUNSEL TO COMMUNICATE TO THEM ALL SUCH UNCERTAIN TAX POSITIONS IN ORDER TO EVALUATE THE IMPACT OF THE TAX POSITION AND THE REPORTING AND DISCLOSURE REQUIRED. THE REQUIREMENT WILL APPLY TO NOT ONLY THE CURRENT REPORTING YEAR BUT ALSO TO ALL PRIOR OPEN REPORTING YEARS THAT COULD STILL BE SUBJECT TO EXAMINATION BY A TAXING AUTHORITY. THE BOARD OF TRUSTEES HAS DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE BOARD OF TRUSTEES WILL BE RECOGNIZED AND MEASURED USING A MORE-LIKELY-THAN-NOT , MLTN THRESHOLD. THE MLTN THRESHOLD MEANS THAT 1. A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION MAY NOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN THAT THE POSITION WILL BE SUSTAINED BASED ON ITS TECHNICAL MERITS, AND 2. THERE MUST BE MORE THAN A 50 LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASUREMENT OF ANY UNCERTAIN TAX POSITION WILL REQUIRE CALCULATING THE CUMULATIVE PROBABILITY OF AN OUTCOME EITHER FOR OR AGAINST THE TAX POSITION. THE TAX BENEFIT OF A QUALIFYING POSITION IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50 LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. INITIAL RECOGNITION OF AN UNCERTAIN TAX POSITION WILL REQUIRE CONTINUED REASSESSMENT OF THE TAX POSITION ON AN ANNUAL BASIS. AS OF EACH YEAR END ANY UNRESOLVED UNCERTAIN TAX POSTIONS MUST BE REASSESSED, AND THE TRUSTEES MUST DETERMINE WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILITY ASSERTIONS HAVE CHANGED AND, 2. THE AMOUNT OF THE RECOGNIZED TAX BENEFIT IS STILL APPROPRIATE. DEVELOPMENTS SUCH AS CASE LAW, CHANGES IN TAX LAW, NEW RULINGS OR REGULATIONS ISSUED BY TAXING AUTHORITIES, COULD AFFECT WHETHER A TAX POSITION SHOULD BE RECOGNIZED OR THE AMOUNT THAT SHOULD BE REPORTED. THE FUND WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE FUND WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING DECEMBER 31, 2024, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. Form 990, Part VI, Section B, Line 11b A CERTIFIED PUBLIC ACCOUNTING FIRM IS RETAINED TO PREPARE THE ANNUAL IRS FORM 990. THE CPA FIRM PROVIDES A COPY OF THE COMPLETED FORM TO THE CHAIRMAN AND SECRETARY OF THE BOARD OF TRUSTEES FOR THEIR REVIEW AND APPROVAL. A COPY OF TAX RETURN IS PROVIDED TO THE FUND ADMINISTRATOR, SOUTHERN BENEFIT ADMINISTRATORS, INC. FOR THEIR REVIEW. Form 990, Part VI, Section C, Line 19 AS CLEARLY INDICATED IN THE ANNUAL SUMMARY REPORT TO THE PARTICIPANTS AND EMPLOYERS, A FULL COPY OF THE COMPLETE U.S. DEPARTMENT OF LABOR FROM 5500 IS AVAILABLE UPON REQUEST ALONG WITH A COPY OF THE AUDITORS ANNUAL REPORT. THE SUMMARY ANNUAL REPORT IS MAILED ANNUALLY TO ALL PARTICIPANTS AND EMPLOYERS. THE IRS FORM 990 WILL ALSO BE MADE AVAILABLE UPON REQUEST TO THE FUND ADMINISTRATOR. FORM 990, PART III, LINE 4D - OTHER PROGRAM SERVICES DESCRIPTION PAYMENTS ARE MADE TO THE NATIONAL HEALTH & SAFETY FUND TO PROMOTE SAFETY TRAINING & EDUCATION FOR THE JOBSITE ENVIRONMENT FORM 990, PART VI, LINE 12C-DESCR. OF MONITORING & ENFORCEMENT OF C BOARD OF TRUSTEES MEETS QUARTERLY TO ADDRESS POLICY ISSUES, PLAN OF BENEFIT CHANGES, INVESTMENT POLICY REVIEW AND POLICY DECISIONS, APPEAL OF BENEFITS, REVIEW OF EMPLOYER CONTRIBUTION REPORTS AND DELINQUENCIES, LEGAL COUNSEL REPORT AND FUND ADMINISTRATOR REPORT. DURING THESE MEETINGS ANY ISSUES IMPACTING CONFLICT OF INTEREST, PROHIBITIVE TRANSACTIONS WILL BE ADDRESSED BY THE FULL BOARD OF TRUSTEES AND ACTED UPON. FORM 990, PART VI, LINE 3 - DESCRIPTION OF DELEGATED DUTIES TO MGMT SEVERAL THIRD PARTY ADMINISTRATORS HAVE BEEN RETAINED BY THE BOARD OF TRUSTEES TO HANDLE THE ADMINISTRATIVE DUTIES OF THE FUND. THOSE DUTIES INCLUDE PAYING HEALTH INSURANCE BENEFITS, PAYING ADMINISTRATIVE BILLS, PROCESSING MONTHLY AND ANNUAL REPORTS, PROCESSING INVESTMENT TRANSACTIONS AND REPORTS, AND VALUING INVESTMENT ASSETS. FORM 990, PART VI, LINE 6 - DESCR. OF CLASSES OF MEMBER OR SHAREHOL THE ELIGIBLE MEMBERS OF THIS ORGANIZATION ARE THOSE ELIGIBLE MEMBERS WHO ARE COVERED BY THE COLLECTIVE BARGAINING AGREEMENTS IN FORCE BETWEEN THE REPRESENTATED LABORER LABOR UNIONS IN MISSISSIPPI AND LOUISIANA AND THE PARTICIPATING EMPLOYERS WHO EMPLOY THOSE MEMBERS. THE ORGANIZATION IS OPERATED BY A BOARD OF TRUSTEES WHO ARE MEMBERS OF THE ORGANIZATION AUTHORIZED TO OPERATE THIS MULTI-EMPLOYER PLAN. FORM 990, PART VI, LINE 7A- HOW MEMBERS OR SHAREHLODERS ELECT GOV BODY THE GOVERNING BODY IS A BOARD OF TRUSTEES WHO OPERATE THIS MULTIEMPLOYER PLAN PURSUANT TO THE STRICTURES OF ERISA AND THE TAFT-HARTLEY ACT. THE TRUST AGREEMENT BY VIRTUE OF WHICH THE ORGANIZATION WAS CREATED AND OPERATES PROVIDES FOR APPOINTMENT OF EMPLOYER TRUSTEES BY CURRENT EMPLOYER TRUSTEES, AND UNION TRUSTEES BY VARIOUS UNION ORGANIZATIONS. IT IS THE DUTY OF THE BOARD OF TRUSTEES TO OVERSEE OPERATIONS OF THE PLAN, SETTING POLICIES AND PROCEDURES FOR PAYMENT OF BENEFITS TO PARTICIPANTS WHO WORK UNDER TERMS OF COLLECTIVE BARGAINING AGREEMENTS. 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