2015-05-06T15:29:48-05:00 2014-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2014-01-01 526397805 BRICKLAYERS AND ALLIED CRAFTWORKERS INTERNATIONAL HEALTH FUND BRIC 2027833788 620 F STREET NW WASHINGTON DC 20004 HENRY F KRAMER TRUSTEE 2027833788 2015-05-06 1 JOANN WOODSON P01293745 2023319880 2014 2016-02-25 16:41:14Z HENRY F KRAMER 620 F STREET NW WASHINGTON DC 20004 17218407 0 X WWW.IPFWEB.ORG X 1988 DC PROVIDE HEALTH AND WELFARE BENEFITS. 11 11 7 0 0 0 0 0 10283628 16631081 350727 587326 0 0 10634355 17218407 0 0 9273196 16876871 0 0 0 0 0 1283148 2149992 10556344 19026863 78011 -1808456 18388192 24604729 202581 1515244 18185611 23089485 PROVIDE HEALTH AND WELFARE BENEFITS 0 0 TO PROVIDE HEALTH AND WELFARE BENEFITS FOR MEMBERS COVERED UNDER COLLECTIVE BARGAINING AGREEMENT WITH THE BRICKLAYERS AND ALLIED CRAFTWORKERS INTERNATIONAL UNION AND CERTAIN EMPLOYERS. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 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 2 0 1 7 1 0 1 CA 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JENNIFER PENOSO 2027833788 620 F STREET NW WASHINGTON DC 20004 X EUGENE GEORGE TRUSTEE 1.00 X 0 0 0 JAMES BOLAND TRUSTEE 1.00 X 0 0 0 GREGORY HESS TRUSTEE 1.00 X 0 0 0 MATTHEW AQUILINE TRUSTEE 1.00 X 0 0 0 HENRY F KRAMER TRUSTEE 1.00 X 0 0 0 GERALD SCARANO TRUSTEE 1.00 X 0 0 0 ROBERT HOOVER TRUSTEE 1.00 X 0 0 0 TIM DRISCOLL TRUSTEE 1.00 X 0 0 0 FRED KINATEDER TRUSTEE 1.00 X 0 0 0 TED CHAMP TRUSTEE 1.00 X 0 0 0 PAUL NYESWANDER TRUSTEE 1.00 X 0 0 0 ROBIN DONOVICK EXECUTIVE DIRECTOR 15.00 X 0 0 0 0 0 0 0 0 0 0 UNITED HEALTHCARE 5901 LINCOLN DRIVE EDINA MN 55436 CLAIMS PROCESSING 356544 CHEIRON INC PO BOX 37117 BALTIMORE MD 21297 ACTUARIAL SERVICES 258212 2 EMPLOYER CONTRIB. 900099 14812665 14812665 EMPLOYEE CONTRIB. 900099 1818416 1818416 16631081 587326 587326 17218407 16631081 0 587326 16876871 76330 62000 279006 305588 1721 28626 1284 CLAIMS PROCESSING FEES 792146 ADMINISTRATIVE EXP 603291 19026863 -10516 110105 1039231 2122327 1191822 1359074 5897 8113 16161758 21005110 18388192 24604729 50419 341043 28358 11006 123804 1163195 202581 1515244 X 18185611 23089485 18185611 23089485 18388192 24604729 X -1808456 -241591 6953921 X X 0 1 X 1 0 0 DUE TO RELATED ORGANIZATIONS 107703 ACCRUED HRA BENEFITS 1055492 1163195 X 23930737 -241591 6953921 6712330 17218407 0 17218407 19026863 0 19026863 0 19026863 PART X, LINE 2: THE PLAN FOLLOWS AUTHORITATIVE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE PLAN PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2014, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION WHERE A RETURN IS FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROCEEDS FROM MERGER 6,953,921. FORM 990, PART VI, SECTION B, LINE 11 THE FORM IS DRAFTED THROUGH A COLLABORATIVE EFFORT OF THE PLAN'S FINANCIAL, LEGAL, AND OPERATIONS PROFESSIONALS. THE DRAFT IS PRESENTED TO AND REVIEWED BY THE PLAN'S ADMINISTRATIVE COMMITTEE OF THE BOARD OF TRUSTEES AT A REGULARLY SCHEDULED MONTHLY MEETING. THE FORM IS THEN FINALIZED AND SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C SECTION 5.1 OF THE AGREEMENT AND DECLARATION OF TRUST STATES IN PERTINENT PART THAT THE TRUSTEES SHALL CONDUCT THE BUSINESS OF THE TRUST IN ACCORDANCE WITH APPLICABLE LAW. THE TRUST IS GOVERNED IN LARGE PART BY THE EMPLOYEE RETIREMENT INCOME SECURITY ACT 29 U.S.C 1106 AND THE REGULATIONS OF THE INTERNAL REVENUE SERVICE AND THE DEPARTMENT OF LABOR WHICH ARE PROMULGATED ACCORDING TO THAT LAW. ERISA AND ITS REGULATIONS PROMULGATED THE ISSUES OF POTENTIAL CONFLICT OF INTEREST. THESE ISSUES ARE SPECIFICALLY ADDRESSED IN SECTION 406 OF ERISA WHICH PROHIBITS TWO TYPES OF TRANSACTIONS BY THE TRUST: (A) TRANSACTIONS BETWEEN THE TRUST AND A PARTY IN INTEREST; AND (B) TRANSACTIONS BETWEEN THE TRUST AND A FIDUCIARY. SECTION 408 OF ERISA PROVIDES FOR THE EXEMPTIONS TO SECTION 406. THE TRANSACTIONS BETWEEN THE TRUST AND A PARTY IN INTEREST WHICH ARE PROHIBITED,INCLUDE: (1) THE SALE, EXCHANGE OR LEASING OF PROPERTY BETWEEN A WELFARE PLAN AND A PARTY IN INTEREST; (2) THE LENDING OF MONEY OR OTHER EXTENSION OF CREDIT BETWEEN A WELFARE PLAN AND A PARTY IN INTEREST; (3) THE FURNISHING OF GOODS, SERVICES OR FACILITIES BETWEEN A WELFARE PLAN AND A PARTY IN INTEREST; (4) THE TRANSFER TO, OR USE BY OR FOR THE BENEFIT OF, A PARTY IN INTEREST, OF ANY ASSETS OF A WELFARE PLAN; AND (5) THE ACQUISITION ON BEHALF OF A WELFARE PLAN OF ANY EMPLOYER SECURITY OR EMPLOYER REAL PROPERTY UNLESS THE REQUIREMENTS OF SECTION 407(A) OF ERISA ARE MET. THE TRANSACTIONS BETWEEN THE TRUST AND A FIDUCIARY WHICH ARE PROHIBITED INCLUDE: (1) THE HANDLING OF THE ASSETS OF THE PLAN IN THE FIDUCIARY'S OWN INTEREST OR FOR THE FIDUCIARY'S OWN ACCOUNT; (2) IN THE FIDUCIARY'S OR IN ANY OTHER CAPACITY, ACTING IN ANY TRANSACTION INVOLVING THE PLAN ON BEHALF OF A PARTY (OR REPRESENT A PARTY) WHOSE INTERESTS ARE ADVERSE TO THE INTERESTS OF THE PLAN OR THE INTERESTS OF ITS PARTICIPANTS OR BENEFICIARIES; OR (3) THE RECEIVING OF ANY CONSIDERATION FOR THE FIDUCIARY'S PERSONAL ACCOUNT FROM ANY PARTY DEALING WITH SUCH PLAN IN CONNECTION WITH A TRANSACTION INVOLVING THE ASSETS OF THE PLAN. THE TRUST IS REQUIRED TO FILE AN AUDITED FINANCIAL STATEMENT YEARLY. AS PART OF THE AUDIT, THE AUDITORS ARE REQUIRED TO EXAMINE FOR POTENTIAL PROHIBITED TRANSACTIONS. FORM 990, PART VI, SECTION C, LINE 19 PURSUANT TO SECTION 101 OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, 29 U.S.C. 1021, AND SECTION 502 OF THE PENSION PROTECTION ACT OF 2006 THE TRUST IS REQUIRED TO PROVIDE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO ITS PARTICIPANTS AND PARTICIPATING EMPLOYERS. SUCH DOCUMENTS ARE AVAILABLE UPON REQUEST TO THOSE INDIVIDUALS. THOSE DOCUMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART XI, LINE 9: PROCEEDS FROM MERGER 6,953,921. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BAC LOCAL NO 03 AZ BAC LOCAL NO 04 INKY-APPR FUND BAC LOCAL NO 04 INKY-EVNSVLLE BAC LOCAL NO 04 INKY-FT WAYNE BAC LOCAL NO 04 INKY-LAFAYETT BAC LOCAL NO 04 INKY-LOUISVLE BAC LOCAL NO 04 INKY-MUNCIE BAC LOCAL NO 04 INKY-SO BEND BAC LOCAL NO 07 CO - (O1 CO) BAC LOCAL NO 08 SOUTHEAST BAC LOCAL NO 18 MO TILE BAC LOCAL NO 18 MO TILE MARBLE BAC LOCAL NO 5 OK - ZONE BD TTES BRICKLAYERS & ALLIED CRAFTWORKERS FLEX BEN PLAN INTERNATIONAL MASONRY INSTITUTE A B P MASONRY INC A R C CONSTRUCTION CO INC AFFORDABLE MASONRY INC ALL PRO CAULKING AND FIRESTOPPING INC ALLEN AND GRAHAM INC ALLEN REFRACTORIES COMPANY ALLSTATES REFRACTORY CONRS LLC ARDAGH GROUP - NORTH AMERICA ARMOR MAX CONSTRUCTION INC ARNOLD MASONRY LLC ARSI CORPORATION ART MOSAIC AND TILE COMPANY ATLAS BUILDING SERVICES INC B AND B INDUSTRIAL SVES INC BAILEY BUCHANAN MASONRY INC BAKER CONCRETE CONSTR INC BAKER INDUSTRIAL SERVICES LLC BARTLEY AND PERIGO MSNRY CONTR BELDON INTERIORS INC BERGER INC BLAKLEY CORPORATION BOKON MASONRY INC BOSTON TILE AND TERRAZZO CO BRACY AND JAHR MASONRY INC BROADY-CAMPBELL INC BRONGER MASONRY INC BROWN REFRACTORY SVCS-(MJK CO) BRUNS GUTZWILLER INC BUILDING SERVICES INC BULLEY AND ANDREWS MASONRY REST LLC BUNGE N M INC C B AND I PROJECT SERVICES GROUP LLC CALIFORNIA HI-TECH FLOORS INC CARETTI JOHN AND CO CHOCTAW STONE WORK INC COLORADO DESIGN INC - TILE AND TERRAZZO COLVIN MASONRY CO COMBUSTION SERVICE COMPANY COMPLETE MASONRY SERVICES INC CONSTRUCTION AND TURNAROUND SVCS CORBELL MASONRY CORESLAB STRUCTURES INC COROTECH CONST AQUISITON CO COUNCIL AND JONES MASONRY CONS CRAFTSMEN INTERIORS INC CRYSTAL MARBLE COMPANY INC CUSACKS MASONRY RESTORATION INC D K MASONRY AND CONCRETE LLC D S MASONRY INC D Y K INC DE MUYT MASONRY INC DEGRELLA TILE INC DENVER MARBLE CO DESCO SYSTEMS LC DOUGHERTY TILE AND MARBLE CO DRUCO DEVELOPMENT CO INC DUNAWAY MASONRY INC DUNKIN W R AND SON INC EDDINGS MASONRY INC EMPIRE CONTRACTORS INC EMPIRE REFRACTORY SALES INC F AND M TILE AND TERR CO INC FABCON PRECAST LLC FETTERS CONSTRUCTION INC FLUOR MAINTENANCE SERVICES FOESTE KENNY MASONRY INC FONTANA G AND SONS CONST INC FOSBEL INC FOUNDRY MAINTENANCE SERVICES FRAZIER SIMPLEX INC FUSE TECH INC G A MASONRY CORP G L I (GEORGE'S LANDSCPNG INC) GAGNON INCORPORATED GILLESPIE AND POWERS INC GLASS DESIGN INC GRADE SOUTH INC GRAYCOR INDUSTRIAL CONSTS INC GROSVENOR MASONRY INC H AND H MASONRY CONTRACTORS IN HAGERMAN CONSTRUCTION CORP HAINES ROBERT CO INC HAMON CUSTODIS INC HANSEN MASONRY CONTRACTORS INC HEIMBROCK INC HEIMBROCK J LOUIS SR INC HI TEMP SYSTEMS INC HOFMANN CONSTRUCTION INC HOT CREWS INC HOT TECH INC HOWLE W P MASONRY CONTR INC HUFF AND SONS CONSTRUCTION INC ICE - BORNOR RESTORATION INC ICE - DRUCO DEVELOPMENT CO INC ICE - G A MASONRY CORP ICE - INTREPID ENTERPRISES INC ICE - KOCH KNIGHT LLC ICE - MASONRY AND GLASS SYSTEMS INC ICE - MISSOURI TERRAZZO CO INC ICE - SCHNELL CONTRACTORS INC INDIANA REFRACTORIES INC INDUSTRIAL CONTRACTORS - SKANSKA INNOVATIVE MILLWRIGHT SERVICES INC INTERIOR FINISHES INC INTERNATIONAL CHIMNEY CORP J M S MASONRY K - INDUSTRIAL OF INDIANA LLC KAMCO SERVICES LLC KANNING AND PHILLIPS MASONRY INC KEELEY MASON CONTRACTOR INC KIMS TILE AND MARBLE LLC KINGDOM MASONRY INC KINGERY AND SONS CONSTR INC KOCH KNIGHT LLC KORELLIS ROOFING INC KREMPP CONSTRUCTION COMPANY L B MASONRY LAKE FOREST MASONRY LAKE SHORE FLOOR COVERING CORP LARSON DANIELSON CONST CO INC LASH REFRACTORY SERVICE INC LEIDAL AND HART MASON CONTRACTORS INC LILJA CORPORATION LOCKWOOD BROTHERS CONSTRUCTION LLC M A G CONSTRUCTION INC M A P MASONRY LLC M AND H REFRACTORY INSTALLATION MANAGEMENT INC M AND M COSMETIC SEALANTS M P BRICK CLEANING MAININI TILE CO INC MASONRY CONSTRUCTION INC MATHIS MASONRY INC MATRIX NORTH AMERICAN CONSTRUCTION INC MAY REFRACTORY MCLAUGHLIN MASONRY LLC MEMMER TILE INC METRO MARBLE AND GRANITE LLC METRO WATERPROOFING INC MEYER C R AND SONS COMPANY MIDLAND ENGINEERING CO INC MIDWEST CAULKING INC MIDWEST TERRAZZO INC MIDWEST TILE AND GRANITE LLC DBA WESTPORT TILE AND GRANITE MIDWEST TILE AND INTERIORS INC MONTOYA MASONRY CONSTR INC MOUNTAIN MASONRY MURREN C A AND SONS COMPANY MID - ATLANTIC LLC NATIONAL MACHINERY AND CONVEYOR INC NAT'L REGIONAL TRAINING ( I M I ) NEEMA LLC NEW GROUP INC (THE) NIELSON GUY M CO INC NOLAN DON INC NORRIS AND SON INC NPA - SEALED-RITE INC NUCO INTERNATIONAL INC O M I REFRACTORIES LLC DBA BISCO REFRACTORIES ONEX CONSTRUCTION INC PARCO CONSTRUCTION INC PARSONS SAVANNAH CONSTRUCTION GROUP PHILLIPS BRICK CLEANING PLANT INDUSTRIAL SERVICES INC PLESSY MASONRY LLC PREMIER CAULKING INC PRO MASONRY INC PROPST MASONRY CO INC PURDY MASONRY INC PYRO INDUSTRIAL SERVICES INC QUALITY FLOORS INC R AND F TILE AND MARBLE CO INC R AND H QUALITY REFRACT SVCS INC R C REFRACTORY CONSULTING AND SERVICES INC R H I US LTD R T W REFRACTORY INC RECON REFRACTORY ENGINEERS INC REFRACTORY SOLUTIONS INC REFRACTORY SPECIALIST LLC REGAL SERVICES LLC REINTJES GEORGE P CO INC RENO REFRACTORIES INC RIGGINS VERN INC RIVERSIDE REFRACTORIES INC ROSA MOSAIC AND TILE CO INC ROSATI MASONRY COMPANY INC S S S I INC - SONGER STEEL SERVICES INC S TILE WORKS LTD SAVANNAH RIVER NUCLEAR SOLUTIONS LLC SAVANNAH RIVER REMEDIATION LLC SCHAEFER GROUP INC ( THE) SCHARER DON MASONRY LLC SCHARER JAMES MASONRY INC SCHNELL CONTRACTORS INC SEA ROSE CONSTRUCTION INC SHAW PROJECT SERVICES GROUP LLC SLATILE ROOFING AND SHEET METAL INC SOUTHEASTERN REFRACTORY INC SOUTHWEST REFRACTORY OF TEXAS SPECIALTY FOUNDRY PRODUCTS INC SPERRY F S CO INC STEBBINS ENGINEERING STERLING BOILER AND MECHANICAL INC STEWART SERVICES INC STONE AND WEBSTER CONSTR CO STONE INSTALLATION AND MAINTENANCE LLC STUTTE TILE CO INC SUPERIOR INSULATION COMPANY LLC SYNERGY FLOORING LTD TEICHMANN HENRY F INC THEISEN MASONRY INC THORPE J T AND SONS INC THORPE J T COMPANY TILE INTERIORS U GROUP INC TONN AND BLANK CONST LLC TOP GUN SEVICES LLC TRISCO SYSTEMS INC TRI-STAR MASONRY INC U R S ENERGY AND CONSTRUCTION INC UNITED FLOORING INC UNIVERSAL BLASTCO - MICHIGAN TILE DIVISION VEECK MASONRY INC WEATHERMAN R B MASONRY INC WEAVER MASONRY CORP WEIGAND CONSTRUCTION CO INC WESTERN REFRACTORY CONSTR INC WESTERN WATERPROOFING CO INC WHITE J J INC WHITSETT LYNN CORPORATION WILHELM F A CONSTR CO INC WILLIAMS REFRACTORY SERVICES INC WILLIAMS TILE AND MARBLE CO WISE SERVICES INC YOCCABEL CONSTRUCTION CO INC YORK CONSTRUCTION INC ZIOLKOWSKI CONSTRUCTION INC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0