2014-10-31T14:47:05-05:00 2014-06-30 581484212 HOWARD MOORE & MCDUFFIE PC PO BOX 4547 MACON GA 31208 990 2013-07-01 581236802 ITPEU HEALTH & WELFARE FUND ITPE 9123527169 PO BOX 13817 SAVANNAH GA 31416 KATHY HEERY ADMINISTRATOR 9123527169 2014-10-29 true APRIL HORNSBY P00536708 4787425317 2014-10-31 2013 2015-11-30 17:44:51Z KATHY HEERY P O BOX 13817 SAVANNAH GA 31416 157517518 false X WWW.ITPEUBENEFITS.COM X 1971 GA MULTI-EMPLOYER EMPLOYEE BENEFITS 15 8 967 0 0 56796540 56140518 3679540 1309405 58156 59843 60534236 57509766 261000 260000 59918053 53921479 829863 858226 0 0 5008833 4745243 66017749 59784948 -5483513 -2275182 75818473 72057381 20745900 16780891 55072573 55276490 MULTI-EMPLOYER EMPLOYEE BENEFITS false false 59784948 260000 57509764 PROVIDED HEALTH AND WELFARE BENEFITS FOR 8,690 PLAN PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS. 59784948 false false false false false false false false false true false false false true true true true false false false false false false false false false false true true false false false false false false false false false false true true true true false true X 1109 0 true 967 true false false false false false false X 15 8 false false false false false false false true true false false true true false false false false true true false GA X KATHY HEERY 9123527169 24 OGLETHORPE PROFESSIONAL BLVD SAVANNAH GA 31406 DENNIS ARRINGTON CO-CHAIRMAN 0.50 32.00 X 0 145768 16426 DENNIS CONLEY V. CO-CHAIRM 0.50 32.00 X 0 128968 16426 CINDY DIEHM TRUSTEE 0.50 32.00 X 0 117857 16426 LENA BAILEY TRUSTEE 0.50 32.00 X 0 60617 11244 THEATLA JONES TRUSTEE 0.50 32.00 X 0 56076 15898 JOE SERRANO TRUSTEE 0.50 32.00 X 0 54601 15888 WILMA ZIMMERMAN TRUSTEE 0.50 32.00 X 0 53809 11214 HAROLD E GELBER CO-CHAIRMAN 0.50 X 0 0 0 JERRY M BOWDEN TRUSTEE 0.50 X 0 0 0 JP HOLLOMON TRUSTEE 0.50 X 0 0 0 FRED SMITH TRUSTEE 0.50 X 0 0 0 KYLE HENSON V. CO-CHAIRM 0.50 X 0 0 0 HAL SHERLEY TRUSTEE 0.50 X 0 0 0 ACE BURT TRUSTEE 0.50 X 0 0 0 KATHY HEERY ADMIN 35.00 X 80647 0 1911 JAMES FILUSH ACCOUNTANT 35.00 X 75271 0 1911 ROY BOYD FUND REPRESE 35.00 X 178094 0 1911 334012 617696 109255 1 false true false ANTHEM BLUE CROSS AND BLUE SHIELD CLAIMS ADMIN 3848831 BASYS SOFTWARE MAINT 143607 HOWARD MOORE & MCDUFFIE PC AUDITOR 132310 3 EMPLOYER CONTRIBUTIONS 525100 55992592 55992592 PARTICIPANT CONTRIBUTIONS 525100 147926 147926 56140518 1373766 1373766 192159 132316 59843 59843 59843 99811075 99875436 -64361 -64361 -64361 57509766 56076157 1433609 260000 260000 53921479 53921479 161867 161867 616370 616370 22408 22408 57581 57581 50636 50636 145094 145094 174361 174361 3883614 3883614 188243 188243 124742 124742 78297 78297 62805 62805 27346 27346 AFFORDABLE CARE ACT FEES 10105 10105 59784948 59784948 0 0 10308691 8784229 921478 3119183 9202920 6159413 103888 92956 3022035 1411890 1684412 1610145 53295836 52057969 301248 233486 75818473 72057381 738126 1022986 20007774 15757905 20745900 16780891 X 55072573 55276490 55072573 55276490 75818473 72057381 -2275182 2479099 X false true X true false 235735 78578 314313 1400155 466719 599313 1267561 840848 812577 28271 1610145 IBNR - HEALTH BENEFITS 14120561 DUE TO BROKERS 1557344 IBNR - DEATH BENEFITS 80000 15757905 X 60121181 2479099 2479099 57642082 -132316 -132316 57509766 61215077 132316 132316 61082761 -1297813 -1297813 59784948 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET)IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS). THE FUND BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 4B REAL ESTATE RENTAL EXPENSE -132,316 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL REAL ESTATE EXPENSES 132,316 SCHEDULE D, PAGE 4, PART XII, LINE 4B NET INCREASE IN BENEFIT OBLIGATIONS: 0 06/30/13 BENEFIT OBLIGATIONS -15,498,375 06/30/14 BENEFIT OBLIGATIONS 14,200,562 true SCHOLARSHIPS 19 260000 SCHEDULE I, PAGE 1, PART I, LINE 2 ITPEU UTILIZES THE SERVICES OF A THIRD PARTY SERVICE PROVIDER TO DETERMINE ELIGIBILITY OF SCHOLARSHIP APPLICANTS AND TO DETERMINE AWARD MERIT BASED ON RULES AGREED UPON BY THE FUND. THE THIRD PARTY DETERMINES WHETHER STUDENT SELECTED COLLEGES, UNIVERSITIES OR VOCATIONAL TECHNICAL SCHOOLS ARE LEGITIMATE AND OPERATING WITHIN THE UNITED STATES. AWARDS ARE PAID DIRECTLY BY THE FUND TO THE SECONDARY EDUCATIONAL INSTITUTION ON BEHALF OF THE SCHOLARSHIP WINNERS. X true true X false false false DENNIS ARRINGTON CO-CHAIRMAN 145768 8700 7726 162194 ROY BOYD FUND REPRESENTATIVE 178094 1911 180005 SCHEDULE J, PAGE 1, PART I, LINE 1A ITPEU HEALTH AND WELFARE FUND PAYS FOR EMPLOYEES AND NON-EMPLOYEE TRUSTEES TO TRAVEL FIRST CLASS WHEN A BUSINESS FLIGHT EXCEEDS 3 HOURS. EMPLOYEES AND TRUSTEES GENERALLY TRAVEL ONLY TWICE PER YEAR FOR FUND BUSINESS. FORM 990, PART V FORM 990, PART V, LINE 2A - NUMBER OF W-3 EMPLOYEES THE 2013 FORM W-3 INCLUDED 14 EMPLOYEES OF THE ITPEU HEALTH AND WELFARE FUND AS WELL AS 953 PARTICIPANTS TO WHOM THE FUND PAID DISABILITY BENEFITS DURING 2013. FORM 990, PART VI FORM 990, PART VI, LINE 12A - CONFLICT OF INTEREST POLICY THE ORGANIZATION IS SUBJECT TO THE EMPLOYEES RETIREMENT INCOME SECURITY ACT OF 1974 WHICH CONTAINS CONFLICT OF INTEREST RESTRICTIONS. FORM 990, PAGE 6, PART VI, LINE 11B THE ADMINISTRATOR, ACCOUNTANT, ATTORNEY AND THE BOARD OF DIRECTORS REVIEW THE FORM 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 15A BOARD OF TRUSTEES DETERMINES COMPENSATION FOR PLAN ADMINISTRATOR. FORM 990, PAGE 6, PART VI, LINE 15B BOARD OF TRUSTEES DETERMINES COMPENSATION FOR THE PLAN'S ACCOUNTANT. FORM 990, PAGE 6, PART VI, LINE 19 THE FORM 990 IS AVAILABLE TO THE PUBLIC ON THE GUIDESTAR WEBSITE, WWW2.GUIDESTAR.ORG. OTHER GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9 REAL ESTATE RENTAL EXPENSE 132,316 RENTAL REAL ESTATE EXPENSES -132,316 NET INCREASE IN BENEFIT OBLIGATIONS: 0 06/30/13 BENEFIT OBLIGATIONS -15,498,375 06/30/14 BENEFIT OBLIGATIONS 14,200,562 FORM 990, PART XI, LINE 9 CHANGE IN BENEFIT OBLIGATIONS 1,297,813 24 OGLETHORPE PROFESSIONAL LLC PO BOX 13817 24 OGLETHORPE PROFESSIONAL BLVD SAVANNAH GA 31416 REAL ESTAT GA 256212 1635207 ITPEU H&W ITPE UNION 2222 BULL STREET SUITE 200 SAVANNAH GA 31401 521847723 UNION GA 501C5 NA N/A false ITPEU PENSION FUND C/O ERISA SYSTEMS 216 NORTH AVE 2ND FLOOR CRANFORD NJ 07016 112506736 PENSION NJ 401A NA N/A false ITPEU ANNUAL BENEFIT FUND C/O ERISA SYSTEMS 216 NORTH AVE 2ND FLOOR CRANFORD NJ 07016 112823324 BENEFITS NJ 501C9 NA N/A false false false false false false false false false false false false false false false true false false false false ITPEU PENSION FUND O 8784 COST ITPEU ANNUAL BENEFIT FUND O 24156 COST