PLUMBERS & STEAMFITTERS LOCAL 440 SUPPLEMENTAL HEALTH AND WELFARE: Form 990, tax year 2020
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- Organization
- PLUMBERS & STEAMFITTERS LOCAL 440 SUPPLEMENTAL HEALTH AND WELFARE (EIN 35-1899607)
- Tax period
- 2020-06-01 to 2021-05-31
- Filed
- 2022-01-19
- IRS object ID
- 202240199349300604
- Schema version
- 2020v4.0
- 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 | 2022-01-19T08:05:14-06:00 | ReturnTs |
| Tax Period End | 2021-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 205520612 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | L M HENDERSON & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 E 96TH ST STE 200 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 462403797 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351899607 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLUMBERS AND STEAMFITTERS LOCAL 440 | BusinessNameLine1Txt |
| Business Name Line2 | HEALTH & WELFARE PLAN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PLUM | BusinessNameControlTxt |
| Phone | 7654478803 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3440 KOSSUTH STREET PO BOX 5769 | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 479035769 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DONALD BOUGH | PersonNm |
| Person Title | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 7654478803 | PhoneNum |
| Signature | 2022-01-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DONALD | PersonFirstNm |
| Person Last | BOUGH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 888008888 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHELLE L ZIMMERMAN | PreparerPersonNm |
| PTIN | P00266120 | PTIN |
| Phone | 3175661000 | PhoneNum |
| Preparation | 2022-01-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DONALD BOUGH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1521 BROOKVILLE CROSSING WAY | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46239 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $47,299,580 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1993 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $28,765,425 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,007,935 | CYProgramServiceRevenueAmt |
| PY Investment Income | $656,956 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,253,342 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,614 | PYOtherRevenueAmt |
| CY Other Revenue | $2,323 | CYOtherRevenueAmt |
| PY Total Revenue | $29,423,995 | PYTotalRevenueAmt |
| CY Total Revenue | $33,263,600 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $27,265,182 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $28,819,269 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,621,484 | PYOtherExpensesAmt |
| CY Other Expenses | $1,693,355 | CYOtherExpensesAmt |
| PY Total Expenses | $28,886,666 | PYTotalExpensesAmt |
| CY Total Expenses | $30,512,624 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $537,329 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,750,976 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,039,614 | TotalAssetsBOYAmt |
| Total Assets EOY | $30,185,686 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $17,922,174 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,650,122 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,117,440 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,535,564 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | TO PROVIDE HEALTH AND WELFARE, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, DENTAL, DISABILITY, PRESCRIPTION DRUG, AND VISION BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 312 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEWART C MILLER CO INC | PersonNm |
| Phone | 7654478803 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3440 KOSSUTH STREET | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 479035769 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DONALD BOUGH | ||||||
| SECRETARY/TR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GREG FULLER | ||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JACK NEAL | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN RAYBURN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL RUSSELL | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT STIENEKER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| ACTIVATE HEALTHCARE | ||||||
| 5550 S EAST ST | INDIANAPOLIS | IN | 46227 | CLINIC SERVICES | $1,033,304 | |
| LABOR FIRST | ||||||
| 1000 MIDLANTIC DR | MOUNT LAUREL | NJ | 08054 | MEDICARE DRUG | $878,103 | SUITE 100 |
| ANTHEM BLUE CROSS AND BLUE SHIELD | ||||||
| 220 VIRGINIA AVENUE | INDIANAPOLIS | IN | 46204 | PPO FEES | $780,005 | |
| STEWART C MILLER & COMPANY INC | ||||||
| 3440 KOSSUTH STREET | LAFAYETTE | IN | 47903 | ADMINISTRATIVE | $607,573 | |
| UNITED HEALTHCARE INSURANCE | ||||||
| 4316 RICE LAKE RD | DULUTH | MN | 55811 | MEDICARE DRUG | $569,259 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 525100 | $27,835,514 | $27,835,514 |
| PARTICIPANT CONTRIBUTIONS | 525100 | $2,172,421 | $2,172,421 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,007,935 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $621,924 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $621,924 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $16,667,398 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,035,980 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,631,418 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,631,418 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,631,418 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,323 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,323 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,323 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,263,600 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $33,263,600 | RelatedOrExemptFuncIncomeAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,819,269 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,616 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,667 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,683 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,167 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,022 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,000 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,461 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,076 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,779 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PPO/RX ADMIN FEES | $801,199 |
| ADMINISTRATIVE FEES | $606,932 |
| TRANSITIONAL REINSURANCE | $11,753 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,512,624 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,644,162 | BOYAmt |
| EOY | $4,016,433 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,137 | BOYAmt |
| EOY | $328,490 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,105,154 | BOYAmt |
| EOY | $2,961,721 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,589 | BOYAmt |
| EOY | $351,864 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $190,874 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $32,445 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,505 | BOYAmt |
| EOY | $158,429 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,700,067 | BOYAmt |
| EOY | $22,368,749 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,039,614 | BOYAmt |
| EOY | $30,185,686 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $313,327 | BOYAmt |
| EOY | $236,772 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,608,847 | BOYAmt |
| EOY | $18,413,350 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,922,174 | BOYAmt |
| EOY | $18,650,122 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,117,440 | BOYAmt |
| EOY | $11,535,564 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,117,440 | BOYAmt |
| EOY | $11,535,564 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,039,614 | BOYAmt |
| EOY | $30,185,686 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,750,976 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$332,852 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $177,734 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,647 | DepreciationAmt |
| Book Value | $153,087 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,140 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,798 | DepreciationAmt |
| Book Value | $5,342 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $158,429 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCUMULATED ELIGIBILITY CREDITS | $12,414,000 |
| CLAIMS INCURRED BUT NOT REPORTED | $5,618,651 |
| MEDICAL CLAIMS PAYABLE | $307,349 |
| PRESCRIPTION DRUG PAYABLE | $73,350 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,413,350 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $32,873,065 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$332,852 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$332,852 | RevenueNotReportedAmt |
| Revenue Subtotal | $33,205,917 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $57,683 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $57,683 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $33,263,600 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,454,941 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $30,454,941 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $57,683 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $57,683 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $30,512,624 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON APRIL 11, 1994, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE (CODE). THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE CODE. THEREFORE, THEY BELIEVE THAT THE PLAN WAS QUALIFIED AND THE RELATED TRUST WAS TAX-EXEMPT UNDER SECTION 501 (C)(9) AS OF THE FINANCIAL STATEMENT DATE. THE PLAN IS SUBJECT TO EXAMINATIONS FOR A PERIOD OF THREE YEARS FROM THE DATE THE FORM 5500 WAS FILED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI | SECTION B: LINES 13 AND 14 - POLICY THE BOARD OF TRUSTEES AND THE PLAN CONFORM WITH ERISA RULES AND REGULATIONS WITH REGARDS TO THE WRITTEN WHISTLEBLOWER POLICY AND DOCUMENT RETENTION AND DESTRUCTION POLICY. |
| FORM 990, PAGE 6, PART VI, LINE 3 | THE BOARD OF TRUSTEES HAS OUTSOURCED THE DAY TO DAY ADMINISTRATION OF THE PLAN TO STEWART C. MILLER AND COMPANY, INC., THIRD PARTY ADMINISTRATORS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS AVAILABLE TO EACH TRUSTEE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD OF TRUSTEES AND PLAN CONFORM WITH ERISA RULES AND REGULATIONS WITH RESPECT TO MONITORING AND ENFORCING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE PLAN MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE BOARD OF TRUSTEES AND PLAN CONFORM WITH ERISA RULES AND REGULATIONS RELATING TO THIS MATTER. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APPRENTICE EDUCATION TRUST LOC 440 | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3747 S HIGH SCHOOL RD | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46241 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351323832 | EIN |
| Primary Activities | TRAINING | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 2 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (8 entries)
| Direct Controlling NADirectControllingNACd | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|
| CLIMATE PROS LLC | ||
| N/A | false | false |
| DIVERSE FABRICATION SERVICES | ||
| N/A | false | false |
| ENERSOL LLC | ||
| N/A | false | false |
| HAMILTION MECHANICAL LLC | ||
| N/A | false | false |
| JAKE'S HEATING AND AIR CONDITIONING | ||
| N/A | false | false |
| MARDIS MECHANICAL LLC | ||
| N/A | false | false |
| SHELBY MECHANICAL | ||
| N/A | false | false |
| WATT MECHANICAL LLC | ||
| N/A | false | false |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (56 entries)
| Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|
| AC & R SPECIALISTS | |
| N/A | false |
| ALPHA MECHANICAL SERVICE INC | |
| N/A | false |
| B&J MECHANICAL INC | |
| N/A | false |
| BADER MECHANICAL INC | |
| N/A | false |
| BENCHMARK MECHANICAL INC | |
| N/A | false |
| BMWC PROCESS FABRICATIONS INC | |
| N/A | false |
| BOWEN ENGINEERING CORPORATION | |
| N/A | false |
| CARRIER AIR CONDITIONING | |
| N/A | false |
| CIRCLE R MECHANICAL | |
| N/A | false |
| COMMERCIAL AIR INC | |
| N/A | false |
| D A DODD INC | |
| N/A | false |
| DL INDUSTRIAL | |
| N/A | false |
| DAIKIN APPLIED | |
| N/A | false |
| DE-CAL INC | |
| N/A | false |
| DIGITAL PNEUMATICS CORPORATION | |
| N/A | false |
| DUNLAP AND COMPANY INC | |
| N/A | false |
| EAGLE MECHANICAL INC | |
| N/A | false |
| FITZGERALD & NORTH SERVICE COMPANY | |
| N/A | false |
| FREITAG-WEINHARDT INC | |
| N/A | false |
| G A RICH & SONS INC | |
| N/A | false |
| GENERAL PIPING INC | |
| N/A | false |
| GREINER BROTHERS INC | |
| N/A | false |
| HARDESTY HEATING & COOLING | |
| N/A | false |
| HARRELL-FISH INC | |
| N/A | false |
| HELM MECHANICAL | |
| N/A | false |
| HMH CONTRACTORS INC | |
| N/A | false |
| HONEYWELL INC | |
| N/A | false |
| HUBER AA & SONS | |
| N/A | false |
| INDUSTRIAL CONTRACTORS SKANSKA | |
| N/A | false |
| IRISH MECHANICAL SERVICES | |
| N/A | false |
| JOHNSON CONTROLS INC | |
| N/A | false |
| JOHNSON-MELLOH INC | |
| N/A | false |
| KENNEDY TANK & MANUFACTURING COMPAN | |
| N/A | false |
| LANHAM & SONS MECHANICAL INC | |
| N/A | false |
| LEACH & RUSSELL MECHANICAL CONTRACT | |
| N/A | false |
| MARTIN MECHANICAL CORP | |
| N/A | false |
| MIDWEST REFRIDGERATION | |
| N/A | false |
| NADING MECHANICAL INC | |
| N/A | false |
| NEWJAC INC | |
| N/A | false |
| NEWJAC INDUSTRIAL FABRICATIONS | |
| N/A | false |
| NORTH MECHANICAL CONTRACTING INC | |
| N/A | false |
| NORTH MECHANICAL SERVICES | |
| N/A | false |
| OJ SHOEMAKER INC | |
| N/A | false |
| PEINE ENGINEERING CO INC | |
| N/A | false |
| PRO SERVICE INC | |
| N/A | false |
| QUALITY PLUMBING & HEATING | |
| N/A | false |
| SADLER MECHANICAL INC | |
| N/A | false |
| SATER ELECTRIC INC | |
| N/A | false |
| SAYLER TAYLOR INC | |
| N/A | false |
| SEXSON MECHANICAL | |
| N/A | false |
| SHAMBAUGH & SON INC | |
| N/A | false |
| SIEMENS BUILDING TECHNOLOGIES | |
| N/A | false |
| SOURCETECH INC | |
| N/A | false |
| SULLIVAN & POORE | |
| N/A | false |
| THE STATE GROUP INDUSTRIAL LTD | |
| N/A | false |
| WAGNER MEINERT | |
| N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
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