2015-11-13T13:05:19-06:00 2014-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2014-01-01 237024556 IBEW HEALTH AND WELFARE TRUST FUND NECA LOCAL UNION NO 313 IBEW 3027622008 501 CARR ROAD NO 220 WILMINGTON DE 198092800 DOUGLAS K DRUMMOND CHAIRMAN 3027622008 2015-11-13 1 CRAIG D WINTERS CPA P00154131 6103582000 2015-11-13 2014 2016-03-07 17:11:31Z DOUGLAS K DRUMMOND 501 CARR ROAD NO 220 WILMINGTON DE 198092800 16544982 0 X N/A X 1968 DE THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELECTRICAL WORKERS, THEIR SPOUSES AND DEPENDENTS. 8 4 0 0 0 0 0 0 13146961 14937870 46289 -1364 0 0 13193250 14936506 0 0 13604327 13830720 0 0 0 0 0 803441 958245 14407768 14788965 -1214518 147541 3769300 4038200 179440 300747 3589860 3737453 THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELECTRICAL WORKERS, THEIR SPOUSES AND DEPENDENTS. 0 0 THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELECTRICAL WORKERS, THEIR SPOUSES AND DEPENDENTS. THIS IS ESSENTIALLY THE ONLY PROGRAM SERVICE OF THE ORGANIZATION AND ALL OF THE REVENUES AND EXPENSES ARE CONSIDERED TO BE FOR THIS PURPOSE. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 339 0 1 0 0 0 0 0 0 0 X 8 4 0 1 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X SCOTT ERNSBERGER - GEMGROUP INC 3027622008 501 CARR ROAD SUITE 220 WILMINGTON DE 198092800 DOUGLAS K DRUMMOND CHAIRMAN 2.00 43.00 X 0 115770 76652 B EUGENE BATTAGLIA CO-CHAIRMAN 2.00 4.00 X 0 0 0 JAMES F FITZSIMMONS TRUSTEE 2.00 4.00 X 0 0 0 ANTHONY ENNISREPLACED TRUSTEE 2.00 4.00 X 0 0 0 DANIEL HAHN TRUSTEE 2.00 4.00 X 0 0 0 DAVID HOLLEN TRUSTEE 2.00 4.00 X 0 0 0 PAUL CAMPBELL TRUSTEE 2.00 38.00 X 0 94631 63869 CRAIG FISHERREPLACED TRUSTEE 2.00 38.00 X 0 94405 63869 FRED FISHER TRUSTEE 2.00 4.00 X 0 0 0 ERIC LEWIS TRUSTEE 2.00 4.00 X 0 0 0 0 304806 204390 0 0 1 0 GEMGROUP 501 CARR ROAD SUITE 220 WILMINGTON DE 198092800 CONTRACT ADMIN 337107 AETNA 980 JOLLY ROAD MAIL STOP U11E BLUE BELL PA 19422 ADMIN SERVICE FEE 244612 2 RECEIPTS FROM EMPLOYER 525100 13403224 13403224 RECEIPTS FROM PARTICIP 525100 1256468 1256468 MEDICARE PART D SUBSID 525100 250563 250563 LIQUIDATED DAMAGES 525100 27615 27615 14937870 2672 2672 1604440 1608476 -4036 -4036 -4036 14936506 14937870 0 -1364 13830720 311100 38283 14870 5610 350589 66289 6745 10049 ACA TRANSITIONAL REINS. 147798 PCORI FEE 4704 DUES AND SUBSCRIPTIONS 2208 14788965 1580233 1283834 118509 69494 1193332 1328082 5189 5204 872037 1351586 3769300 4038200 179440 300747 179440 300747 X 0 0 0 0 3589860 3737453 3589860 3737453 3769300 4038200 147541 52 0 X 0 1 X 0 0 0 X 14930948 52 52 14930896 5610 5610 14936506 14783355 0 14783355 5610 5610 14788965 PART X, LINE 2: ASC TOPIC 740 - INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE ENTITY'S STATUS AS A TAX-EXEMPT ENTITY. THE PLAN HAS DETERMINED THERE IS NO IMPACT OF ASC TOPIC 740 ON ITS FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2011. 0 0 0 DOUGLAS K DRUMMOND CHAIRMAN 0 113301 0 0 0 2469 0 37270 0 39382 0 192422 0 0 PAUL CAMPBELL TRUSTEE 0 94405 0 0 0 226 0 31055 0 32814 0 158500 0 0 CRAIG FISHERREPLACED TRUSTEE 0 94405 0 0 0 0 0 31055 0 32814 0 158274 0 0 FORM 990, SCHEDULE J, PART II, ITEM (C) & (D) THE AMOUNTS REFLECTED ON SCHEDULE J PART II, ITEM (C) AND ITEM (D) FOR FRINGE BENEFITS REPRESENT ESTIMATES FOR CERTAIN FRINGE BENEFITS PROVIDED BY THE LOCAL UNION NO. 313 WHICH IS CONSIDERED A RELATED ORGANIZATION AND SPONSOR OF THE PLAN. FORM 990, PART VI, SECTION A, LINE 3 GEMGROUP IS A THIRD PARTY ADMINISTRATOR THAT HAS BEEN APPOINTED TO DEAL WITH DAILY ADMINISTRATIVE ACTIVITES AS FURTHER DESCRIBED IN THE AGREEMENT BETWEEN THE PLAN AND GEMGROUP. FORM 990, PART VI, SECTION A, LINE 7A THE FUND IS ADMINISTERED BY EIGHT (8) TRUSTEES. FOUR OF WHOM ARE APPOINTED BY THE UNION AND FOUR OF WHOM ARE APPOINTED BY THE DELAWARE DIVISION OF THE PENN-DEL-JERSEY CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE THIRD PARTY ADMINISTRATOR. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT PROVIDED TO THE GENERAL PUBLIC. FORM 990, PART V, LINE 2A: THE PLAN ANSWERED 0 BECAUSE IT DOES NOT HAVE ANY EMPLOYEES, BUT THE PLAN DOES REPORT BENEFITS PAID TO MEMBERS ON W-2 FORMS WHICH THEN GET TOTALED ON THE FORM W-3. THEREFORE, THE PLAN'S W-3 HAS 25 W-2'S ISSUED REPORTED ON FORM W-3. NECA LU NO 313 IBEW PENSION PL 650 NAAMANS RD STE 303 CLAYMONT DE 197032300 516025969 TO PROVIDE DEFINED BENEFIT PENSION BENEFITS TO ELECTRICAL WORKERS. DE 401(A) N/A 0 NECA LU NO 313 IBEW DEFERRED INCOME PL 650 NAAMANS RD STE 303 CLAYMONT DE 197032300 510285774 TO PROVIDE DEFINED CONTRIB RETIREMENT BENEFITS TO ELECTRICAL WORKERS. DE 401(A) N/A 0 UNION ELECTRICAL WORKERS INC 814 WEST BASIN RD NEW CASTLE DE 19720 237372758 OFFICE AND HALL RENTAL. DE 501(C)3 N/A 0 IBEW 313 JOINT APPRENTICE 814 WEST BASIN RD NEW CASTLE DE 19720 237024558 EDUCATION AND TRAINING DE 501(C)3 N/A 0 INTERNATIONAL BROTHERHOOD OF 313 IBEW 814 WEST BASIN RD NEW CASTLE DE 19720 510025597 LABOR UNION FOR ELECTRICAL WORKERS. DE 501(C)5 N/A 0 PENN-DEL JERSEY CHAPTER OF NATIONAL ELECTRICAL WORKERS 2003 RENAISSANCE BLVD KING OF PRUSSIA PA 19406 231279973 TO ENHANCE THE MANAGEMENT INTERESTS OF THE TECHNICAL CONTRACTING INDUSTRY PA 501(C)6 N/A 0 SHAMBAUGH & SON LP APEX ELECTRICAL SERVICES LLC MNS ENTERPRISES LLC SLIFCO ELECTRIC LLC ACCURATE ELECTRICAL INSTALLATION JW CARRIGAN LLC AL GLEESON ELECTRICAL CO INC ALBARELL ELECTRIC INC ALDRIDGE ELECTRIC INC AMERICAN ELECTRICAL TESTING CO INC B T ELECTRIC INC BATTAGLIA ELECTRIC INC BROWN ELECTRIC CO INC BUILDING CONTROL SYSTEMS & SERVICE INC BURLINGTON ELECTRICAL TESTING CO INC CONTI ELECTRIC INC CURRENT SOLUTIONS INC CUSHMAN AND WAKEFIELD INC DECA INCORPORATED DECKER ELECTRIC INC DIAMOND ELECTRIC INC DONALDSON ELECTRIC INC FIRST STATE ELECTRIC CO FLEMINGTON INSTRUMENT CO INC FLUOR MAINTENANCE SERVICES INC FURNESS ELECTRIC CO INC GEORGE SPARKS INC GSM SYSTEMS INC HATZEL & BUEHLER INC HENKELS & MC COY INC J J WHITE INC JANVIER ELECTRIC INC L P HERMAN CO NEW RIVER ELECTRICAL CORP NOOTER CONSTRUCTION CO PREFERRED ELECTRIC INC PROJECT CONTROL SERVICES INC RGS ELECTRICAL INC RAY ANGELINI INC RILEY ELECTRIC INC ROGERS-CIPOLLONO ELECTRIC INC SCALFO ELECTRIC INC SCOTT TESTING INC SEAL COAT SUPPLY INC SHIELDS ELECTRIC INC SUPERIOR ELECTRIC SERVICE CO TANGENT CABLE SYSTEMS INC TOMEY ELECTRIC INC TRICOMM SERVICES CORPORATION 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 FORM 990, SCHEDULE R: THE PLAN UNDERSTANDS THE IRS CALLS FOR ALL EMPLOYERS CONTRIBUTING TO A VEBA, SUCH AS THE PLAN, THAT ARE TO BE CONSIDERED RELATED ORGANIZATIONS FOR PURPOSES OF REPORTING ON SCHEDULE R TO FORM 990 ARE TO BE REPORTED LISTING ONLY THEIR NAME, ON SCHEDULE R. HOWEVER, TO PROPERLY COMPLETE SCHEDULE R CERTAIN INFORMATION IS NEEDED FOR EACH EMPLOYER. WHILE THE PLAN HAS MADE A REASONABLE EFFORT TO OBTAIN, GATHER AND PROPERLY REPORT ALL OF THE REQUIRED DATA, CERTAIN INFORMATION HAS NOT BEEN AVAILABLE OR RECEIVED. THE PLAN WILL CONTINUE TO OBTAIN, GATHER AND PROPERLY REPORT ALL OF THE REQUIRED DATA IN THE FUTURE. IN ADDITION, CERTAIN INFORMATION THAT WAS NOT AVAILABLE BUT WAS CALLED FOR BY THE FORM WAS BASED ON AVAILABLE INFORMATION. THE TYPE OF ENTITY WAS CONSIDERED TO BE A C CORPORATION FOR CERTAIN BUSINESSES FOR WHICH THE PLAN DOES NOT HAVE TYPE OF ENTITY.