2015-11-04T13:43:15-06:00 2015-02-28 310800053 CLARK SCHAEFER HACKETT & CO 10100 INNOVATION DR SUITE 400 DAYTON OH 45342 990 2014-03-01 316050511 IBEW LOCAL 648 HEALTH PLAN IBEW 5133816886 205 WEST FOURTH STREET STE 225 CINCINNATI OH 45202 JEFF MCGUFFEY TRUSTEE 5133816886 2015-10-27 1 STEPHANIE R PYLES CPA P00613386 9372260070 2015-10-27 2014 2016-03-07 17:11:31Z X JEFF MCGUFFEY 205 WEST FOURTH STREET STE 225 CINCINNATI OH 45202 3554172 0 X N/A X 1967 OH TO PROVIDE MEDICAL AND DISABILITY BENEFITS TO MEMBERS. 6 6 0 0 46850 0 0 0 3603247 3332122 6670 46850 58999 0 3668916 3378972 0 0 2753212 3335016 0 0 0 0 0 393637 399911 3146849 3734927 522067 -355955 2285871 2114811 97721 170321 2188150 1944490 TO PROVIDE MEDICAL AND DISABILITY BENEFITS TO MEMBERS. 0 0 PROVIDED MEDICAL AND DISABILITY BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION 648. 0 0 0 0 0 0 0 0 0 0 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 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X AMERICAN BENEFIT CORPORATION 5133816886 205 WEST FOURTH STREET STE 225 CINCINNATI OH 45202 X JEFF MCGUFFEY TRUSTEE - UNION (CHAIR) 0.00 0.00 X X 0 0 0 PRESTON EVERSOLE TRUSTEE - UNION 0.00 0.00 X 0 0 0 CHARLES BECKETT TRUSTEE - UNION 0.00 0.00 X 0 0 0 JEROME WELLING TRUSTEE - MANAGEMENT 0.00 0.00 X 0 0 0 BILL COWMAN TRUSTEE - MANAGEMENT 0.00 0.00 X 0 0 0 STEVE RIGLING TRUSTEE - MANAGEMENT 0.00 0.00 X 0 0 0 0 0 0 0 0 0 0 ANTHEM 120 MONUMENT CIRCLE INDIANAPOLIS IN 26204 CLAIM ADMINISTRATION 119441 1 EMPLOYER CONTRIBUTIONS 812900 3079648 3079648 SELF PAY CONTRIBUTION 812900 252474 252474 3332122 8618 8618 213432 175200 38232 38232 38232 3378972 3332122 46850 0 3335016 3335016 32850 32850 13000 13000 14152 14152 31175 31175 10971 10971 18875 18875 ANTHEM ADMIN FEE 119441 119441 ADMINISTRATION FEE 81524 81524 BENEFIT OFFICE FEES 41009 41009 CASE MANAGEMENT ADMIN F 15311 15311 21603 21603 3734927 3335016 399911 0 354267 308061 21616 23971 227099 241694 64190 0 3975 0 1614724 1541085 2285871 2114811 65421 126036 32300 34850 0 9435 97721 170321 X 2188150 1944490 2188150 1944490 2285871 2114811 -355955 112295 0 X X 0 1 X 1 0 0 DUE TO RELATED BENEFIT OFFICE 9435 9435 X 3477115 112295 112295 3364820 14152 14152 3378972 3720775 0 3720775 14152 14152 3734927 PART X, LINE 2: 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 PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF FEBRUARY 28, 2015, 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 ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS ENDED PRIOR TO FEBRUARY 28, 2012. FORM 990, PART I, LINE 5 & PART V, LINE 2A: THE PLAN IS ADMINISTRATED BY A THIRD PARTY ADMINISTRATOR AND HAS NO EMPLOYEES. DISABILITY PAYMENTS TO PARTICIPANTS ARE REPORTED AS BENEFITS EXPENSE. THEREFORE, THE NUMBER OF EMPLOYEES REPORTED EXCLUDES PARTICIPANTS RECEIVING DISABILITY BENEFITS. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PROVIDED TO THE ADMINISTRATOR WHO REVIEWS THE RETURN AND PROVIDES THE RETURN TO THE TRUSTEES TO REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTEREST ARE DETAILED IN PROHIBITED TRANSACTIONS UNDER ERISA. IN ADDITION, THE PLAN ALSO HAS A SEPARATE POLICY IN PLACE. THE PLAN'S LEGAL COUNSEL CONTINUALLY MONITORS THE PLAN AND ITS TRUSTEES FOR POSSIBLE CONFLICTS OF INTEREST. A MEMBER OF THE PLAN'S LEGAL COUNSEL ATTENDS EACH MEETING OF THE TRUSTEES AND MONITORS ON AN "AS NEEDED" BASIS FOR ACTIVITY THAT COULD GIVE RISE TO POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS AVAILABLE THROUGH WEBSITES, SUCH AS GUIDESTAR. THE PLAN WOULD ALSO PROVIDE THIS INFORMATION UPON WRITTEN REQUEST. GOVERNING DOCUMENTS ARE NOT PROVIDED TO THE PUBLIC. FORM 990, PART XI, LINE 2C: THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE INDEPENDENT AUDIT OF THE PLAN'S FINANCIAL STATEMENTS. THIS PROCESS IS CONSISTENT WITH THE PRIOR YEAR. IBEW LOCAL 648 BENEFIT OFFICE 205 WEST FOURTH STREET STE 225 CINCINNATI OH 45202 311257976 PLAN SPONSOR OH 501(C)(5) N/A 0 IBEW LOCAL 648 PENSION PLAN 205 WEST FOURTH STREET STE 225 CINCINNATI OH 45202 316134845 PENSION PLAN OH 501(A) N/A 0 ACPI SYSTEMS INC ARCHIABLE B & J ELECTRICAL COMPANY CAPITAL ELECTRIC LINE BUILDERS INC CB&I STONE & WEBSTER CONSTRUCTION INC CE POWER CHAPEL ELECTRIC CO CHAPEL ROMANOFF TECHNOLOGIES CINCY ELECTRICAL SOLUTIONS COUGAR ELECTRIC INC DEBRA-KUEMPEL DELTA ELECTRICAL CONTRACTORS ELECTRICIAN CERTIFICATION INC ESI ELECTRICAL CONTRACTORS GESELL ELECTRIC GLENWOOD ELECTRIC GINTER ELECTRIC CONTRACTORS LLC HIGH VOLTAGE MAINTENANCE I & E ELECTRIC INTEGRATED ELECTRICAL KASTLE ELECTRIC COMPANY KATHMAN ELECTRIC CO LAKE ERIE ELECTRIC MJ ADAMS ELECTRICAL CONTRACTORS MJ ELECTRIC MAYERS ELECTRIC CO MCGRAW KOKOSING M-PACT CORPORATION NATIONAL ELECTRICAL CONTRACTORS ASSN PATE ELECTRIC SERVICE POWER SERVICES LLC RAPIER ELECTRIC RIGLING ELECTRIC SIDEWINDER ELECTRIC CO INC SYNERGY ELECTRICAL & MECHANICAL SVCS TJ WILLIAMS THOMAS ELECTRIC SVCS LLC TPL TECHNICAL SVCS INC UNITED ELECTRIC CO INC VOGT ELECTRIC CO WAGNER INDUSTRIAL ELECTRIC WHALEN ELECTRIC LLC WHITE FACILITY SERVICES 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0