2024-10-15T16:10:42-04:00 2023-12-31 621802605 DANIELS IRWIN & AYLOR 223 MADISON STREET SUITE 112 MADISON TN 371153660 990 2023-01-01 432067325 SOUTHERN OPERATORS HEALTH FUND SOUT 6158590131 PO BOX 1449 GOODLETTSVILLE TN 370701449 TRAVIS SIMMONS CHAIRMAN 6158590131 2024-10-07 true false DOUGLAS A IRWIN P01363756 6158686008 2024-10-15 2023 2024-10-15 13:58:12Z TRAVIS SIMMONS 54711707 false X X 2005 TN PROVISION OF BENEFITS TO PLAN PARTICIPANTS. 11 11 51 0 0 38375462 42760886 -3057978 1623088 4245529 5668152 39563013 50052126 0 35949295 42712322 20674 17243 0 0 3791943 3998238 39761912 46727803 -198899 3324323 25998024 29022477 802174 502304 25195850 28520173 THE PROVISION OF BENEFITS TO PLAN PARTICIPANTS. false false THE PROVISION OF HEALTH, DENTAL, VISION, TEMPORARY DISABILITY AND DEATH BENEFITS TO PLAN PARTICIPANTS. false false false false false false false false false false false false false false 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 1138 0 true 51 true false false false false false false false false X 11 11 false true false false false true false true true false false true true true true true true true true false X SOUTHERN BENEFIT ADMINISTRATORS 6158590131 2001 CALDWELL DRIVE GOODLETTSVILLE TN 37072 X JASON BILLINGS TRUSTEE 2.00 X 0 0 0 JEFFREY BRITT TRUSTEE 2.00 X 0 0 0 EDWARD CAINES TRUSTEE 2.00 X 0 0 0 KENNETH LOOKINGBILL TRUSTEE 2.00 X 0 0 0 BUTCH MCAREAVY TRUSTEE 2.00 X 0 0 0 ROBERT G MOODY TRUSTEE 2.00 X 0 0 0 MIKE MORAIN TRUSTEE 2.00 X 0 0 0 STEPHEN RUMBURG TRUSTEE 2.00 X 0 0 0 TRAVIS SIMMONS CHAIRMAN 2.00 X X 0 0 0 DENNIS K TAYLOR SECRETARY 2.00 X X 0 0 0 BYRON WILLIAMS TRUSTEE 2.00 X 0 0 0 false false false BCBS OF GA - ANTHEM 3350 PEACHTREE RD NE ATLANTA GA 30326 PPO 1368586 SOUTHERN BENEFIT ADMINISTRATORS PO BOX 1449 GOODLETTSVILLE TN 370701449 PLAN ADMINISTRA 796185 2 EMPLOYER CONTRIBUTIONS 41227081 41227081 EMPLOYEE CONTRIBUTIONS 1533805 1533805 42760886 2093815 2093815 4188854 4659581 -470727 -470727 -470727 FORMULARY REBATES 4399615 4399615 STOP LOSS REIMBURSEMENTS 1133104 1133104 SUBROGATION REFUNDS 57326 57326 78107 78107 5668152 50052126 48429038 1623088 42712322 17243 776000 42776 18900 95141 1491256 39564 25379 1444388 PCORI FEE 22716 CREDIT CARD FEES 17408 BANK CHARGES 8325 CYBER LIABILITY INSURANCE 7974 8411 46727803 0 0 0 5638903 2858441 312490 1500271 5643206 6936070 86704 81610 14316721 17646085 25998024 29022477 802174 502304 802174 502304 X 25195850 28520173 25195850 28520173 25998024 29022477 3324323 X false true X true false X 50052126 50052126 50052126 46727803 46727803 46727803 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINABLE UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PAGE 6, PART VI, LINE 3 SOUTHERN BENEFIT ADMINISTRATORS, INC. FORM 990, PAGE 6, PART VI, LINE 7A EMPLOYER TRUSTEES ARE APPOINTED BY THE EMPLOYER ASSOCIATION WHILE UNION TRUSTEES ARE APPOINTED BY IUOE LOCAL UNIONS NO. 406, 450, 470, 673 AND 926 AND ANY OTHER LOCAL UNION THAT MAY BECOME A PARTY TO THE AGREEMENT AND DECLARATION OF TRUST. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 15B THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. ALL COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST. IUOE LOCAL 406 N/A false IUOE LOCAL 406 APPRENTICESHIP N/A false IUOE LOCAL 450 APPR & TRAINING N/A false IUOE LOCAL 450 N/A false IUOE LOCAL 465 N/A false IUOE LOCAL 470 APPR FUND N/A false IUOE LOCAL 470 N/A false IUOE LOCAL 673 N/A false IUOE LOCAL 673 JATC N/A false IUOE LOCAL 926 JATP N/A false IUOE LOCAL 926 N/A false IUOE NATIONAL TRAINING FUND N/A false A CRANE RENTAL N/A false false ACES SALES N/A false false ALLTRADE SOLUTIONS N/A false false AMERICAN CIVIL CONSTRUCTORS N/A false false ATLAS CRANE SERVICES N/A false false AUSTIN CRANE SERVICE N/A false false BHI ENERGY N/A false false BK ALL AMERICAN N/A false false BAYOU CONSTRUCTION N/A false false BEEGHLY TREE N/A false false BLUROC N/A false false BOH BROTHERS CONSTRUCTION N/A false false BOSWORTH STEEL ERECTORS N/A false false CENTRAL INUDUSTRIAL N/A false false CHAMPION INDUSTRIAL N/A false false CROSBY CRANE N/A false false D & R CONSTRUCTION CONTRACTING N/A false false DAV AUSTIN EQUIPMENT N/A false false DK CONSTRUCTION N/A false false DEARBORN MIDWEST COMPANY N/A false false DEEP SOUTH CRANE & RIGGING N/A false false DEL SUR SDAC JV N/A false false DYNAMIC CONCRETE PUMPING N/A false false FIVE STAR ENERGY SERVICES N/A false false FULL TILT CRANE SERVICES N/A false false HARRIS COUNTY IRONWORKS N/A false false HUXTED TRENCHLESS N/A false false INGLETT & STUBBS N/A false false JAZZ CASINO COMPANY N/A false false KELLER NORTH AMERICA N/A false false LETOURNEAU ENTERPRISES N/A false false MIDNIGHT SUN TECHNOLOGIES N/A false false MORROW EQUIPMENT N/A false false MOUNTAIN CRANE SERVICE N/A false false NEWTRON MECHANICAL N/A false false NORTH AMERICAN CRANE & RIGGING N/A false false NORTHWEST CRANE N/A false false PAE APPLIED TECHNOLOGIES N/A false false PRECAST ERECTORS N/A false false RAGNAR BENSION CONSTRUCTION N/A false false RAMPART HYDRO SERVICES N/A false false SAK CONSTRUCTION N/A false false SDAC GOVERNMENT SERVICES N/A false false SAVANNAH RIVER MISSION COMPLETE N/A false false SKY LIMIT EQUIPMENT N/A false false SOUTHEASTERN CRANE SERVICES N/A false false SOUTHWAY CRANE & RIGGING N/A false false STACY AND WITBECK INC N/A false false STATELINE CRANE N/A false false STERETT CRANE & RIGGING N/A false false SUMMIT CIVIL SERVICES N/A false false TAS COMMERCIAL CONCRETE N/A false false TALLAHASSEE CRANES LLC N/A false false TERRY NIX EQUIPMENT N/A false false TURNER INDUSTRIES N/A false false US FUSION N/A false false VIZION CRANE & INDUSTRIAL SUPPORT N/A false false W&W STEEL ERECTORS N/A false false WALBRIDGE EQUIPMENT N/A false false WILLIAMS CONSTRUCTION N/A false false WILLIAMS PLANT SERVICES N/A false false ASM GLOBAL N/A false ACTION ELECTRIC N/A false AECON-WACHS TECHNICAL SERVICES N/A false AFFORDABLE CRAN CARE N/A false AGRICO SALES N/A false ALLSTATE CRANE RENTAL N/A false AMES CONSTRUCTION N/A false ARISTEO CONSTRUCTION N/A false ARROWALL COMPANY N/A false ATLANTIC PLANT MAINTENANCE N/A false AVOLOTIS N/A false BARNHART CRANE & RIGGING N/A false BECHTEL CONSTRUCTION N/A false BELGER CARTAGE SERVICE N/A false BOYETTE BROTHERS N/A false BRAGG CRANCE SERVICE N/A false BRANDENBURG INDUSTRIAL N/A false C&W GOVERNMENT SERVICES N/A false CA MURREN & SONS N/A false CE BOURNE & COMPANY N/A false C YOUNG & COMPANY N/A false CR MEYER N/A false CTI & ASSOCIATES N/A false CAPITAL CITY GROUP N/A false CLEVELAND ELECTRIC N/A false COASTAL STEEL N/A false COGBURN BROTHERS N/A false COKER CRANE & RIGGING N/A false CONTRACT MANAGEMENT N/A false CORESLAB STRUCTURES N/A false CRYSTAL CLEAR MAINTENANCE N/A false D & D MACHINERY MOVERS N/A false DN TANKS N/A false DAY & ZIMMERMANN N/A false DELTA NOOTER N/A false DENNIS TAYLOR & COMPANY N/A false DON BORNEKE CONSTRUCTION N/A false EDGERTON CONTRACTORS N/A false EVANS GRADING N/A false EXCEL MAINTENANCE N/A false FA WILHELM CONSTRUCTION N/A false FLUOR MAINTENANCE SERVICES N/A false FRATTALONE COMPANIES N/A false GOETTLE EQUIPMENT N/A false GRADE SOUTH N/A false GRIFFIN INDUSTRIAL CONTRACTING N/A false HEATON ERECTING N/A false HI WAY PAVING N/A false HUDDER GRADING & UTILITIES N/A false INDEPENDENCE EXCAVATING N/A false JC CONAWAY & COMPANY N/A false JM WILKERSON CONSTRUCTION N/A false JACOBS TECHNOLOGY N/A false JAKES METAL BUILDING ERECTORS N/A false KELLEY EQUIPMENT N/A false KENNEDY'S GRADING & EXCAVATING N/A false LG FOX N/A false LOU CON CONSTRUCTION N/A false ME&I CONSTRUCTION SERVICES N/A false MACALJON GROUP N/A false MADDOX ELECTRIC N/A false MALCOLM DRILLING N/A false MAMMOET USA NORTH N/A false MAXIM CRANE WORKS N/A false MCABEE CONSTRUCTION N/A false MICHELS CORPORATION N/A false MID ATLANTIC STEEL ERECTORS N/A false MIDWEST STEEL N/A false MILLER PIPELINE N/A false PATRIOT ERECTORS N/A false PIQUA STEEL N/A false PORTUS N/A false POWELL DRILLING N/A false PRECISION STONE N/A false REM PIPELINE SERVICES N/A false RMS CRANE N/A false RE-ENGINEERED BUSINESS SOLUTIONS N/A false ROCK SOLID STABILIZATION N/A false ROLL-LIFT USA N/A false RUSSO CORPORATION N/A false SNS ERECTORS N/A false SARENS USA N/A false SAVANNAH RIVER NUCLEAR SOLUTIONS N/A false SCHNABEL FOUNDATION N/A false SIEMENS GENERATION SERVICES N/A false SIMS CRANE & EQUIPMENT N/A false SUPERIOR RIGGING & ERECTING N/A false THE BECK GROUP N/A false TRINITY INDUSTRIAL SERVICES N/A false UNITED EXCAVATIONS N/A false VULCAN INDUSTRIAL N/A false WO GRUBB N/A false WW GAY MECHANICAL N/A false WOLVERINE TRUCKING N/A false false false false false false false false false false false false false false false false false false false false