2024-12-16T12:37:26-06:00 2024-01-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-02-01 550393244 UNITED FOOD & COMMERICIAL WORKERS LOCAL 400 AND EMPLOYERS HEALTH & WELFARE FUND UNIT 3043437682 600 D STREET 250 SOUTH CHARLESTON WV 25302 MARK FEDERICI TRUSTEE 3043437682 2024-12-16 1 1 ERIN CRANMER P01712644 2023319880 2024-12-16 2023 2024-10-15 13:58:12Z MARK FEDERICI 600 D STREET 250 SOUTH CHARLESTON WV 25302 27108915 0 X N/A X 1959 WV TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS. 6 0 4 0 0 0 0 0 49511801 27022057 0 0 91860 86858 49603661 27108915 0 0 48128340 26109120 282402 241517 0 0 0 1143936 1051114 49554678 27401751 48983 -292836 2533284 2099081 262523 121156 2270761 1977925 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS. 0 0 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 15 0 1 4 1 0 0 0 0 0 0 0 0 X 6 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X BETH DUFF 3043437682 600 D STREET SOUTH CHARLESTON WV 25302 ROBERT BROWN TRUSTEE 1.00 40.00 X 0 121506 0 MARK FEDERICI TRUSTEE 1.00 40.00 X 0 225943 0 CHRISTOPHER HOFFMAN TRUSTEE 1.00 40.00 X 0 182727 0 MICHAEL PALMER TRUSTEE 1.00 40.00 X 0 0 0 RYLAN NORRIS TRUSTEE 1.00 40.00 X 0 0 0 JENNIFER MANCINI TRUSTEE 1.00 40.00 X 0 0 0 0 530176 0 0 0 0 0 ANTHEM HEALTH PLANS 3075 VANDERCAR WAY CINCINNATI OH 45209 HEALTH PPO 1068043 REINHART BOERNER VAN DEUREN 1000 NORTH WATER STREET STE 1700 MILWAUKEE WI 53202 LEGAL 158740 CARDAY ASSOCIATES INC 7130 COLUMBIA GATEWAY DRIVE STE A COLUMBIA MD 21046 ADMINISTRATIVE 152607 BRIDGEWAY BENEFIT TECHNOLOGIES 3000 SOUTH LENOLA ROAD MAPLE SHADE NJ 08052 SOFTWARE INTERFACE 149858 4 EMPLOYER CONTRIBUTIONS 525100 26046337 26046337 PARTICIPANT AND RETIREE CONTRIBUT 525100 975720 975720 27022057 SUBROGATION REFUNDS 525100 50514 50514 DRUG PROGRAM REBATES 525100 36344 36344 86858 27108915 27108915 0 0 26109120 183779 8442 49296 155080 291673 69896 135973 17532 156438 34956 287 69628 POSTAGE 59432 TAX 17702 BANK FEES 16253 TELEPHONE 15613 10651 27401751 1670359 1783899 823631 283244 18342 21255 68711 65802 4676 2909 16276 7774 2533284 2099081 246161 113217 16362 7939 262523 121156 X 0 0 0 0 2270761 1977925 2270761 1977925 2533284 2099081 -292836 0 X X 0 1 X 1 0 68711 65802 2909 2909 FINANCE LEASE 7939 7939 X 27108915 0 27108915 0 27108915 27401751 0 27401751 0 27401751 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF JANUARY 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN'S INCOME TAX RETURNS FOR THE YEARS ENDED JANUARY 31, 2023, 2022, AND 2021 REMAIN SUBJECT TO EXAMINATION, BASED ON THE NORMAL STATUTORY PERIODS SUBJECT TO AUDIT. 0 0 0 MARK FEDERICI TRUSTEE 0 225943 0 0 0 0 0 0 0 0 0 225943 0 0 CHRISTOPHER HOFFMAN TRUSTEE 0 182727 0 0 0 0 0 0 0 0 0 182727 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FUND'S INDEPENDENT ACCOUNTANT, IN CONSULATION WITH THE FUND'S ADMINISTRATIVE STAFF AND INDEPENDENT ATTORNEYS, PREPARES A DRAFT OF THE FUND'S 990 FOR PRESENTATION TO THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C THE FUND REQUIRES TRUSTEES AND THOSE PROVIDING SERVICES TO THE FUND TO DISCLOSE ANY RELATIONSHIPS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST UNDER THE "CONFLICT OF INTEREST POLICY" REGARDING THE FUND. ANY IDENTIFIED POTENTIAL CONFLICTS ARE ADDRESSED BY THE BOARD OF TRUSTEES, INCLUDING WHEN APPROPRIATE, THAT PERSON RECUSING HIMSELF OR HERSELF FROM ANY INVOLVEMENT REGARDING THE AFFECTED ENTITY OF TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 ALL TRUSTEES ARE UNCOMPENSATED AND EACH TRUSTEE IS APPOINTED BY THE PARTICIPATING UNION(S) AND EMPLOYER(S) IN ACCORDANCE WITH THE FUND'S TRUST AGREEMENT. THE BOARD OF TRUSTEES DETERMINES THE SALARY AND BENEFITS FOR THE OFFICE STAFF AND CONSULTS WITH THE FUND'S INDEPENDENT PROFESSIONALS TO DETERMINE COMPENSATION IN ACCORDANCE WITH THE REQUIREMENTS OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA). THE DECISION OF THE BOARD IS REFLECTED IN THE MEETINGS AND MINUTES OF THE FUND. FORM 990, PART VI, SECTION C, LINE 19 THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO ERISA. IT OPERATES IN COMPLIANCE WITH THE REPORTING AND DISCLOSURE OF ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION. NO DOCUMENTS AND FINANCIAL INFORMATION ARE AVAILABLE TO THE GENERAL PUBLIC OTHER THAN THOSE FINANCIAL STATEMENTS MADE PART OF AND REQUIRED TO BE DISCLOSED IN GOVERNMENTAL FILINGS. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. BOARD OF TRUSTEES 600 D STREET SUITE 250 SOUTH CHARLESTON WV 25302 550393244 PLAN SPONSOR WV 501(C)(9) 0 BELPRE POLICE DEPARTMENT UFCW LOCAL UNION 400 THE KROGER COMPANY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1