PLUMBERS & STEAMFITTERS LOCAL 400 FOX RIVER VALLEY H & W TR: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: PLUMBERS & STEAMFITTERS LOCAL 400 FOX RIVER VALLEY H & W TR (EIN 39-1932533)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-10-14
IRS object ID: 201922879349301247
Schema version: 2018v3.1
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-10-14T11:00:09-05:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	391531945	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	FREYBERG HINKLE ASHLAND POWERS & STOWELL	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	15420 W CAPITOL DR	AddressLine1Txt
City	BROOKFIELD	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	530052621	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	391932533	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PLUMBERS AND STEAMFITTERS LOCAL 400 AND	BusinessNameLine1Txt
Business Name Line2	MCA N CENTRAL WI HEALTH & WELFARE TRUST	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	PLUM	BusinessNameControlTxt
Phone	9204620400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2700 NORTHRIDGE DRIVE PO BOX 530	AddressLine1Txt
City	KAUKAUNA	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	541300530	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JEFF KNAUS	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	9204620400	PhoneNum
Signature	2019-10-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMES M ASHLAND CPA	PreparerPersonNm
PTIN	P00241858	PTIN
Phone	2627846210	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	70.61.53.194	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-10-14	IPDt
IP Tm	10:59:02	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	CCA3FFBDE7687CE42E9EA09D506C5024DA3E21F0	AtSubmissionCreationDeviceId
At Submission Filing Device Id	CCA3FFBDE7687CE42E9EA09D506C5024DA3E21F0	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-01-14 16:20:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JEFF KNAUS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2700 NORTHRIDGE DRIVE PO BOX 530	AddressLine1Txt
City	KAUKAUNA	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	541300530	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$41,271,208	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.UA400.ORG	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1998	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	PROVIDE BENEFITS TO MEMBERS OF LOCAL 400	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	0	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	$28,858,202	PYProgramServiceRevenueAmt
CY Program Service Revenue	$30,233,034	CYProgramServiceRevenueAmt
PY Investment Income	$940,389	PYInvestmentIncomeAmt
CY Investment Income	$2,227,583	CYInvestmentIncomeAmt
PY Other Revenue	$53,020	PYOtherRevenueAmt
CY Other Revenue	$56,216	CYOtherRevenueAmt
PY Total Revenue	$29,851,611	PYTotalRevenueAmt
CY Total Revenue	$32,516,833	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$22,324,804	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$20,737,006	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	$5,372,835	PYOtherExpensesAmt
CY Other Expenses	$5,188,667	CYOtherExpensesAmt
PY Total Expenses	$27,697,639	PYTotalExpensesAmt
CY Total Expenses	$25,925,673	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,153,972	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$6,591,160	CYRevenuesLessExpensesAmt
Total Assets BOY	$53,893,853	TotalAssetsBOYAmt
Total Assets EOY	$58,193,156	TotalAssetsEOYAmt
Total Liabilities BOY	$340,134	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$524,149	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$53,553,719	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$57,669,007	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE BENEFITS TO MEMBERS OF LOCAL 400	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$24,442,285	ExpenseAmt
Desc	0PLUMBERS AND STEAMFITTERS LOCAL 400 HEALTH AND WELFARE PLAN PROVIDES MEDICAL, DENTAL, PRESCRIPTION DRUG, VISION AND OTHER BENEFITS TO APPROXIMATELY 2,000 PLAN PARTICIPANTS, THEIR DEPENDENTS AND BENEFICIARIES.	Desc
Total Program Service Expenses	$24,442,285	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	63	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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
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	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	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	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BENEFIT PLAN ADMINISTRATORS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4145773700	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11270 WEST PARK PLACE SUITE 950	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53224	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
KIM BASSETT
MANAGEMENT TRUSTEE	1.00	Yes (X)	$0	$0	$0
DAVID ALDAG
MANAGEMENT TRUSTEE	1.00	Yes (X)	$0	$0	$0
MIKE SCHMIDT
MANAGEMENT TRUSTEE	1.00	Yes (X)	$0	$0	$0
JODI MILLER-LARSON
MANAGEMENT TRUSTEE	1.00	Yes (X)	$0	$0	$0
JEFF GAECKE
SECRETARY-TREASURER	1.00	Yes (X)	$0	$0	$0	Yes (X)
JEFF KNAUS
CHAIRMAN/LABOR TRUSTEE	1.00	Yes (X)	$0	$134,758	$89,773	Yes (X)	50.00
TERRY VAN EPERN
LABOR TRUSTEE	1.00	Yes (X)	$0	$0	$0
MIKE AUGUSTIAN
LABOR TRUSTEE	1.00	Yes (X)	$0	$121,313	$80,796		45.00
DUSTIN DELSMAN
LABOR TRUSTEE	1.00	Yes (X)	$0	$5,651	$0
JOHN KENNEDY
LABOR TRUSTEE	1.00	Yes (X)	$0	$0	$0
KRIS CHOSA
MANAGEMENT TRUSTEE	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$261,722	TotReportableCompRltdOrgAmt
Total Other Compensation	$170,569	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

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BENEFIT PLAN ADMINISTRATION
11270 W PARK PLACE SUITE 950	MILWAUKEE	WI	53224	ADMINISTRATIVE SERVICES	$1,009,279
UNITED HEALTHCARE INSURANCE COMPANY
9700 HEALTH CARE LANE	MINNETONKA	MN	55343	PPO NETWORK PROVIDER	$800,476
REINHART BOERNER VAN DEUREN SC
PO BOX 2965	MILWAUKEE	WI	53201	LEGAL	$163,851
ENVISION PHARMACEUTICAL SERVICES LLC
2181 EAST AURORA ROAD SUITE 201	TWINSBURG	OH	44087	PHARMACEUTICALS	$102,435

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	900099	$27,976,598	$27,976,598
PARTICIPANT CONTRIBUTIONS	900099	$2,012,181	$2,012,181
STOP LOSS REIMBURSEMENTS	900099	$149,755	$149,755
SUBROGATION	900099	$94,500	$94,500

Field	Value	IRS element (for citing)
Total Program Service Revenue	$30,233,034	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,360,126	TotalRevenueColumnAmt
Exclusion	$1,360,126	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$9,621,832	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$8,754,375	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$867,457	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$867,457	TotalRevenueColumnAmt
Exclusion	$867,457	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REIMBURSEMENTS	Desc
Business	900099	BusinessCd
Total Revenue Column	$56,216	TotalRevenueColumnAmt
Exclusion	$56,216	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$56,216	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$32,516,833	TotalRevenueColumnAmt
Related Or Exempt Func Income	$30,233,034	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$2,283,799	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$20,737,006	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$972,237	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$181,351	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$19,675	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$46,507	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$70,030	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$33,384	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$37,643	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$6,457	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
MEDICARE PREMIUMS	$1,811,898
PPO ADMIN FEES	$872,183
STOP LOSS PREMIUMS	$697,144
COST CONTAINMENT	$229,438

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$210,720	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$25,925,673	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,572,447	BOYAmt
EOY	$0	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$622,688	BOYAmt
EOY	$825,537	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,502,351	BOYAmt
EOY	$6,240,734	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$236,499	BOYAmt
EOY	$223,137	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$47,959,868	BOYAmt
EOY	$50,903,748	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$53,893,853	BOYAmt
EOY	$58,193,156	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$198,448	BOYAmt
EOY	$343,491	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$141,686	BOYAmt
EOY	$180,658	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$340,134	BOYAmt
EOY	$524,149	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

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	$53,553,719	BOYAmt
EOY	$57,669,007	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$53,553,719	BOYAmt
EOY	$57,669,007	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$53,893,853	BOYAmt
EOY	$58,193,156	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$6,591,160	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$2,475,872	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DUE TO OTHER PLANS	$29,218
PREPAID RETIREE PREMIUMS	$99,775
CASH OVERDRAFT	$51,665

Field	Value	IRS element (for citing)
Total Liability	$180,658	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$29,994,454	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$2,475,872	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$2,475,872	RevenueNotReportedAmt
Revenue Subtotal	$32,470,326	RevenueSubtotalAmt
Investment Expenses Not Incld	$46,507	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$46,507	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$32,516,833	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$25,879,166	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$25,879,166	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$46,507	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$46,507	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$25,925,673	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED 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.	ExplanationTxt

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
JEFF KNAUS
CHAIRMAN/LABOR TRUSTEE	$0	$134,758	$0	$0	$0	$0	$0	$0	$0	$89,773	$0	$224,531	$0	$0
MIKE AUGUSTIAN
LABOR TRUSTEE	$0	$121,313	$0	$0	$0	$0	$0	$0	$0	$80,796	$0	$202,109	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THERE ARE APPROXIMATELY 2,000 MEMBERS OF LOCAL 400 THAT PARTICIPATE IN THE HEALTH AND WELFARE FUND. EACH MEMBER IS ALLOWED ONE VOTE.
FORM 990, PART VI, SECTION A, LINE 7A	THE MEMBERS OF LOCAL 400 THAT PARTICIPATE IN THE HEALTH AND WELFARE FUND ELECT THE BOARD OF TRUSTEES FOR THE FUND.
FORM 990, PART VI, SECTION A, LINE 7B	DECISIONS OF THE BOARD OF TRUSTEES ARE VOTED ON BY THE MEMBERS OF LOCAL 400 THAT PARTICIPATE IN THE HEALTH AND WELFARE FUND.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO THE RETURN BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12C	THE OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST IMMEDIATELY UPON DISCOVERY. EACH PERSON HAS SIGNED AN AGREEMENT STATING THAT HE OR SHE WILL ACT IN ACCORDANCE WITH THE TRUST AGREEMENT.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTATION IS AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:	NO CHANGES HAVE BEEN MADE SINCE THE PRIOR YEAR

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Controlled OrganizationControlledOrganizationInd	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt
PLUMBERS AND STEAMFITTERS LOCAL 400 OF THE UNITED ASSOCIATION
2700 NORTHRIDGE DRIVE	KAUKAUNA	WI	54130	391915458	0
BOARD OF TRUSTEES OF THE PLUMBERS AND STEAMFITTERS LOCAL 400 HEALTH FUND
2700 NORTHRIDGE DRIVE PO BOX 530	KAUKAUNA	WI	541300530	391932533	0	SPONSORING ORGANIZATION (JOINT BOARD OF TRUSTEES)	WI	501(C)(9)
FOX RIVER VALLEY PIPE TRADES ED FOUNDATION

WISCONSIN PIPE TRADES ASSOCIATION

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

MEYER MECHANICAL LLC
WAGNER-MEINERT LLC

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (77 entries)

A & J MECHANICAL CONTRACTORS INC
A WARP MECHANICAL INC
ACCESS CUSTOMER SUPPORT INC
AG MECHANICAL
ALDAG HONOLD MECHANICAL INC
AUGUST WINTER & SONS INC
AZCO INC
B & P MECHANICAL INC
BASSETT INC
BENO PLUMBING & HEATING INC
BUTTERS-FETTING CO INC
CH KOCH PLUMBING
CR MEYER & SONS COMPANY
DAN FINNEL PLUMBING LLC
DAY & ZIMMERMANN NPS INC
EDWIN C GAROT COMPANY INC
ENERFAB INC
ENERGY CONTROL & DESIGN INC
ENERPIPE INC
FENNER PLUMBING & HEATING
FORREST PLUMBING LLC
GREAT LAKES MECHANICAL INC
GROESCHEL COMPANY INC
GRP MECHANICAL INC
HAUCKE PLUMBING AND HEATING INC
HEIN PLUMBING INC
HOOPER CORPORATION
HORNER PLUMBING CO INC
HURCKMAN MECHANICAL INDUSTRIES INC
HUSSMANN CORPORATION
ILLINGWORTH-KILGUST MECHANICAL INC
JF AHERN COMPANY
JAMAR COMPANY
JOE DEBELAK PLUMBING & HEATING CO INC
JOHN'S REFRIGERATION INC
JOHNSON & JONET MECHANICAL CONTRACTORS INC
JOHNSON CONTROLS INC
KUHLMAN INC
MANNENBACH MECHANICAL LLC
MATENAER PLUMBING INC
MECHANICAL TECHNOLOGIES INC
MONONA PLUMBING & FIRE PROTECTION INC
PIPING SERVICE INC
PIPING SYSTEMS LLC
PLESHEK'S AIR CONDITIONING & REFRIGERATION INC
PLYMOUTH PLUMBING & HEATING INC
R & R PLUMBING LLC
RANGE LINE PLUMBING INC
REEKE-MAROLD CO
REFRIGERATION SERVICES OF GREEN BAY INC
ROB GIESE CONSTRUCTION SERVICES INC
STAINLESS SPECIALISTS INC
SUMMIT REFRIGERATION GROUP INC
TEAM INDUSTRIES INC
TWEET-GAROT MECHANICAL INC
VAN ERT ELECTRIC COMPANY INC
WOLF & SONS PLUMBING LLC
R W WOOLSEY PLUMBING & HEATING INC
KURT ZENTNER AND SONS INC
PNEUMATIC SYSTEMS PLUS LLC
ALBERICI CORPORATION
BRENNER CORPORATION INC
CLIMATE PROS INC
MCMULLEN & PITZ
MCMULLEN & PITZ CONSTRUCTION CO
MASTERS BUILDING SOLUTIONS INC
J & L MECHANICAL INC
AIR CONDITIONING REFRIGERATION CORPORATION
ALPINE PLUMBING INC
AMES CORP
BEST MECHANICAL SERVICES
CARRIER CORPORATION
COENEN MECHANICAL
HVAC SERVICES INC
HEIM PLUMBING INC
SCHNEIDER & SCHNEIDER MECHANICAL INC
VDH MECHANICAL SERVICES LLC

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	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

PLUMBERS & STEAMFITTERS LOCAL 400 FOX RIVER VALLEY H & W TR: Form 990, tax year 2018

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Form 990 IRS990

US Address USAddress

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

Contractor Compensation ContractorCompensationGrp (4 entries)

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

Investment Income InvestmentIncomeGrp

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Gain Or Loss GainOrLossGrp

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Other Revenue Misc OtherRevenueMiscGrp

Total Revenue TotalRevenueGrp

Benefits To Members BenefitsToMembersGrp

Fees For Services Management FeesForServicesManagementGrp

Fees For Services Legal FeesForServicesLegalGrp

Fees For Services Accounting FeesForServicesAccountingGrp

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Fees For Services Other FeesForServicesOtherGrp

Office Expenses OfficeExpensesGrp

Conferences Meetings ConferencesMeetingsGrp

Insurance InsuranceGrp

Other Expenses OtherExpensesGrp (4 entries)

All Other Expenses AllOtherExpensesGrp

Total Functional Expenses TotalFunctionalExpensesGrp

Cash Non Interest Bearing CashNonInterestBearingGrp

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Accounts Receivable AccountsReceivableGrp

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Total Assets TotalAssetsGrp

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Other Liabilities OtherLiabilitiesGrp

Total Liabilities TotalLiabilitiesGrp

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FS Audited Basis FSAuditedBasisGrp

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

Supplemental Information Detail SupplementalInformationDetail

Schedule J IRS990ScheduleJ

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (77 entries)

Comments