LABORERS WELFARE FUND OF DELA 199 & 847: Form 990, tax year 2022
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- Organization
- LABORERS WELFARE FUND OF DELA 199 & 847 (EIN 51-6015930)
- Tax period
- 2022-05-01 to 2023-04-30
- Filed
- 2024-03-05
- IRS object ID
- 202400659349300910
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-05T09:41:30-06:00 | ReturnTs |
| Tax Period End | 2023-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 510232399 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Belfint Lyons & Shuman PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1011 Centre Rd Ste 310 | AddressLine1Txt |
| City | Wilmington | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19805 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 516015930 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Laborers Welfare Fund of Delaware | BusinessNameLine1Txt |
| Business Name Line2 | Local Nos 199 | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LABO | BusinessNameControlTxt |
| Phone | 8449510635 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 Hot Metal Street 200 | AddressLine1Txt |
| City | Pittsburgh | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15203 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mike Hellstrom | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Phone | 8449510635 | PhoneNum |
| Signature | 2024-03-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Mike | PersonFirstNm |
| Person Last | Hellstrom | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Maria T Hurd CPA | PreparerPersonNm |
| PTIN | P01053705 | PTIN |
| Phone | 3022250600 | PhoneNum |
| Preparation | 2024-03-01 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Mike Hellstrom | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 Hot Metal Street 200 | AddressLine1Txt |
| City | Pittsburgh | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,439,357 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1959 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | Provide health, disability insurance, and death benefits to members and their families. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 44 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,370,470 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,603,658 | CYProgramServiceRevenueAmt |
| PY Investment Income | $287,499 | PYInvestmentIncomeAmt |
| CY Investment Income | $96,527 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,657,969 | PYTotalRevenueAmt |
| CY Total Revenue | $5,700,185 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $4,497,389 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $5,388,565 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $338,120 | PYOtherExpensesAmt |
| CY Other Expenses | $377,904 | CYOtherExpensesAmt |
| PY Total Expenses | $4,835,509 | PYTotalExpensesAmt |
| CY Total Expenses | $5,766,469 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $822,460 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$66,284 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,466,935 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,338,503 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $202,025 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $288,389 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,264,910 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,050,114 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide health, disability insurance, and death benefits to members of the Laborers International Union of North America, AFL-CIO Local No. 199 Union and their families. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,863,472 | ExpenseAmt |
| Desc | Medical insurance and prescription drug benefits for 278-298 participants. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $278,222 | ExpenseAmt |
| Desc | Life, disability, and dental benefits for 278-298 participants. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $246,871 | ExpenseAmt |
| Desc | Vacation fund distributions for 278-298 participants. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,388,565 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 75 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 44 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Central Data Services Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8449510635 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 Hot Metal Street Suite 200 | AddressLine1Txt |
| City | Pittsburgh | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15203 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| Raymond Pocino | |||||
| Union Co-Chairman Resigned Oct 2022 | 2.00 | Yes (X) | $0 | $0 | $0 |
| John J McMahon Jr | |||||
| Employer Co-Chairman | 2.00 | Yes (X) | $0 | $0 | $0 |
| Ian Patton | |||||
| Union Trustee | 2.00 | Yes (X) | $0 | $0 | $0 |
| James Maravelias | |||||
| Union Trustee | 2.00 | Yes (X) | $0 | $194,171 | $86,497 |
| Curtis Linton | |||||
| Union Trustee | 2.00 | Yes (X) | $0 | $132,623 | $71,260 |
| Anthony Rizzo | |||||
| Employer Trustee | 2.00 | Yes (X) | $0 | $0 | $0 |
| Bryon Short | |||||
| Employer Trustee | 2.00 | Yes (X) | $0 | $0 | $0 |
| Donna Doherty | |||||
| Employer Trustee | 2.00 | Yes (X) | $0 | $0 | $0 |
| Michael Hellstrom | |||||
| Union Co-Chairman Appointed Oct 2022 | 2.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $326,794 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $157,757 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Employer contr and LD | 525100 | $5,162,056 | $5,162,056 |
| Participant Vacation Fund Contr | 525100 | $276,990 | $276,990 |
| Payments by members | 525100 | $164,612 | $164,612 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,603,658 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $93,493 | TotalRevenueColumnAmt |
| Exclusion | $93,493 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,742,206 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,739,172 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,034 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,034 | TotalRevenueColumnAmt |
| Exclusion | $3,034 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,700,185 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,603,658 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $96,527 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,388,565 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,063 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,288 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,300 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,763 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,220 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,805 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,683 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,291 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Bank Fees | $3,406 |
| Dues and Subscriptions | $835 |
| Proxy Admin Fees | $750 |
| Trustee Bond | $500 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,766,469 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,556,191 | BOYAmt |
| EOY | $1,261,616 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,843 | BOYAmt |
| EOY | $17,601 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $724,684 | BOYAmt |
| EOY | $844,811 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,934 | BOYAmt |
| EOY | $38,670 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,050,283 | BOYAmt |
| EOY | $4,089,738 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $86,067 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,466,935 | BOYAmt |
| EOY | $6,338,503 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,025 | BOYAmt |
| EOY | $288,389 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,025 | BOYAmt |
| EOY | $288,389 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,264,910 | BOYAmt |
| EOY | $6,050,114 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,264,910 | BOYAmt |
| EOY | $6,050,114 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,466,935 | BOYAmt |
| EOY | $6,338,503 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$66,284 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$148,512 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $5,526,910 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$148,512 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$148,512 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,675,422 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $24,763 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $24,763 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,700,185 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,741,706 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,741,706 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $24,763 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $24,763 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,766,469 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| James Maravelias | ||||||||||||||
| Union Trustee | $0 | $194,171 | $0 | $0 | $0 | $0 | $0 | $61,233 | $0 | $25,264 | $0 | $280,668 | $0 | $0 |
| Curtis Linton | ||||||||||||||
| Union Trustee | $0 | $132,623 | $0 | $0 | $0 | $0 | $0 | $45,996 | $0 | $25,264 | $0 | $203,883 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Four of the Fund's Union Trustees are officers and key employees of Laborers Local 199. |
| Form 990, Part VI, Section B, line 11b | All members of the Board of Trustees receive a copy of the Form 990 for review prior to filing. The Board of Trustees have authorized the Co-Chairmen to sign the return after the review. |
| Form 990, Part VI, Section B, line 12c | The Fund complies with the conflict of interest regulations promulgated by ERISA. All conflicts of interest, if any, are revealed on an annual basis. |
| Form 990, Part VI, Section C, line 19 | The Fund will make governing documents, conflict of interest policy, and financial statements available to the public upon an individual's formal request submitted to the Fund office. The Fund complies with all such ERISA provisions. Form 990 is available at www.guidestar.org. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| Laborers Annuity Fund | ||||||||
| 5 Hot Metal Street Suite 200 | Pittsburgh | PA | 15203 | 516168953 | Annuity Benefits | DE | 501(a) | 0 |
| Laborers Pension Fund | ||||||||
| 5 Hot Metal Street Suite 200 | Pittsburgh | PA | 15203 | 516024937 | Pension Benefits | DE | 501(a) | 0 |
| Laborers Local 199 | ||||||||
| 532 S Claymont Street | Wilmington | DE | 19801 | 510025610 | Dispatch hall for 199 members | DE | 501(c)(5) | 0 |
| Laborers Eastern Region Organizing Fund | ||||||||
| 1 Tower Center Blvd 24th Floor | East Brunswick | NJ | 08831 | 223640887 | Organizing and incidental activities | NJ | 501(c)(5) | 0 |
| New Jersey Building Laborers Statewide Welfare Fund | ||||||||
| 3218 Kennedy Blvd | Jersey City | NJ | 073063416 | 221764453 | Welfare Benefits | NJ | 501(a) | 0 |
| Laborers DC of Philadelphia Welfare Fund | ||||||||
| 665 N Broad Street 2nd Floor | Philadelphia | PA | 191232418 | 231575634 | Welfare Benefits | PA | 501(a) | 0 |
| Laborers' Local No 1174 Welfare | ||||||||
| PO Box 6250 | Harrisburg | PA | 171120250 | 240856734 | Welfare Benefits | PA | 501(a) | 0 |
| Laborers-Employers Benefit Plan Collection Trust | ||||||||
| 905 16th Street NW | Washington | DC | 20006 | 526681436 | Collection and disbursement of contributions and benefits | DC | 501(c)(5) | 0 |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (8 entries)
| BAI Excavating LLC |
| Blasz Construction LLC |
| Corrado American LLC |
| Delaware Valley Remediation LLC |
| Everyone Can Achieve LLC |
| Waste Masters Solutions LLC |
| Work Zone Contractors LLC |
| UPHC Solutions North America LLC |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (42 entries)
| AllSpec Construction Inc |
| American Contracting & Services Inc |
| Associated Speciality Contracting Inc |
| Atlantic Traffic Safety Inc |
| B&K Enterprises Inc |
| Brandywine Construction Company Inc |
| CCLT & AF of NJ and DE |
| Central Salvage of New Jersey |
| Elite Cleaning Co Inc |
| Enterprise Masonry Corporation |
| Ferreira Construction Co Inc |
| Geppert Brothers Inc |
| Healy Long & Jevin Inc |
| Henkels & McCoy Inc |
| I D Griffith Inc |
| J Fletcher Creamer & Sons Inc |
| JJ White Inc |
| J T Thorpe & Son Inc |
| Joseph Rizzo & Sons Construction Company Inc |
| Kiewit Corporation |
| Mason Building Group Inc |
| MPW Environmental Services Inc |
| Nooter Construction Company |
| North East Contractors Inc |
| Philadelphia D & M Inc |
| Quinn Construction Inc |
| Riggs Distler & Company |
| Setag Construction Co Inc |
| Talley Brothers Inc |
| Thomas Building Group INC |
| Turner Construction Company |
| Anthony Biddle Contractors Inc |
| Current Solutions Inc |
| FRB Wrecking Inc |
| Global Scaffold Construction Inc |
| Meco Constructors Inc |
| Pevarnik Bros Inc |
| Platinum Speciality Services Inc |
| Sevenson Environmental Services Inc |
| Struct-Tite Restoration Inc |
| TekSolv USD Inc |
| Traffic Management Inc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Dear IRS Representative:We respectfully request that the failure to file and failure to pay penalties be abated based on the IRS's reasonable cause criteria.Taxpayer meets reasonable cause criteria and exercised ordinary business care and prudence.According to IRM 20.1.1.3.2, Reasonable cause, the IRS provides relief from a penalty based on reasonable cause when the taxpayer exercised ordinary business care and prudence in determining his or her tax obligations but was nevertheless unable to comply with those obligations.The taxpayer was unable to file an extension for the its 2022 Form 990, due by September 15, 2022, which caused its 2022 Form 990 to be late, because unusual circumstances beyond the taxpayer's control at our CPA firm. Belfint, Lyons & Shuman, P.A. experienced unusual staffing changes and turnover that unfortunately made our extension process miss filing the extension for Laborers Welfare Fund of Delaware. Additionally, the Board of Trustees of the Laborers Welfare Fund of Delaware experienced resignations of both of their Co-Chairmen in the previous year, as well as the addition of several new trustees that were not aware of the annual due dates.The taxpayer exercised ordinary business care and prudence by hiring a CPA firm to handle the extension process and preparation of the Form 990. The Form 990 is typically not prepared for the taxpayer until after the completion of the Fund's annual audit and filing of its Form 5500, which was filed on February 15, 2024. After starting the preparation of the Form 990, the CPA firm and taxpayer realized the extension filing was missed and immediately completed the Form 990 preparation process. The Form 990 was completed and filed prior to the extended due date of March 15, 2024, which would have been applicable had the extension been properly filed. Additionally, this is the first time the taxpayer has failed to file the extension and filed the Form 990 late. The taxpayer has filed the required return, does not have any outstanding request for a return from the IRS, does not have a balance due shown on the filed return, and has no prior penalties for the preceding three years.Based on the facts presented above, we respectfully request that the taxpayer's penalty be removed based on reasonable cause. If you have any questions, please call me at 302-225-0600.Thank you for your consideration,Sincerely,Maria T. Hurd, CPA | ExplanationTxt |
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