2024-03-05T09:41:30-06:00 2023-04-30 510232399 Belfint Lyons & Shuman PA 1011 Centre Rd Ste 310 Wilmington DE 19805 990 2022-05-01 516015930 Laborers Welfare Fund of Delaware Local Nos 199 LABO 8449510635 5 Hot Metal Street 200 Pittsburgh PA 15203 Mike Hellstrom Trustee 8449510635 2024-03-05 1 Mike Hellstrom 999009999 0 Maria T Hurd CPA P01053705 3022250600 2024-03-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Mike Hellstrom 5 Hot Metal Street 200 Pittsburgh PA 15203 8439357 0 X N/A X 1959 DE Provide health, disability insurance, and death benefits to members and their families. 8 8 44 0 0 0 0 0 5370470 5603658 287499 96527 0 0 5657969 5700185 0 0 4497389 5388565 0 0 0 0 0 338120 377904 4835509 5766469 822460 -66284 6466935 6338503 202025 288389 6264910 6050114 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. 0 0 4863472 Medical insurance and prescription drug benefits for 278-298 participants. 278222 Life, disability, and dental benefits for 278-298 participants. 246871 Vacation fund distributions for 278-298 participants. 5388565 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 75 0 1 44 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X X Central Data Services Inc 8449510635 5 Hot Metal Street Suite 200 Pittsburgh PA 15203 Raymond Pocino Union Co-Chairman Resigned Oct 2022 2.00 X 0 0 0 John J McMahon Jr Employer Co-Chairman 2.00 X 0 0 0 Ian Patton Union Trustee 2.00 X 0 0 0 James Maravelias Union Trustee 2.00 X 0 194171 86497 Curtis Linton Union Trustee 2.00 X 0 132623 71260 Anthony Rizzo Employer Trustee 2.00 X 0 0 0 Bryon Short Employer Trustee 2.00 X 0 0 0 Donna Doherty Employer Trustee 2.00 X 0 0 0 Michael Hellstrom Union Co-Chairman Appointed Oct 2022 2.00 X 0 0 0 0 326794 157757 0 0 1 0 0 Employer contr and LD 525100 5162056 5162056 Participant Vacation Fund Contr 525100 276990 276990 Payments by members 525100 164612 164612 5603658 93493 93493 2742206 2739172 3034 3034 3034 5700185 5603658 0 96527 5388565 176063 44288 34300 24763 76220 5805 6683 4291 Bank Fees 3406 Dues and Subscriptions 835 Proxy Admin Fees 750 Trustee Bond 500 5766469 1556191 1261616 117843 17601 724684 844811 17934 38670 4050283 4089738 0 86067 6466935 6338503 202025 288389 202025 288389 X 0 0 0 0 6264910 6050114 6264910 6050114 6466935 6338503 -66284 -148512 0 X 0 1 X 1 0 0 5526910 -148512 -148512 5675422 24763 24763 5700185 5741706 0 5741706 24763 24763 5766469 0 0 0 James Maravelias Union Trustee 0 194171 0 0 0 0 0 61233 0 25264 0 280668 0 0 Curtis Linton Union Trustee 0 132623 0 0 0 0 0 45996 0 25264 0 203883 0 0 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. 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 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 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