2014-03-17T17:08:12-05:00 2013-04-30 MITCHELL & TITUS LLP ONE BATTERY PARK PLAZA NEW YORK NY 10004 990 2012-05-01 236568023 Laborers' district council EDUCATION & TRAINING FUND OF PHILA AREA % ALAN PARHAM LABO 6105240404 500 LANCASTER PIKE Suite EXTON PA 19341 Alan R Parham 6105240404 2014-03-14 true FREDERICK DAVIS 2127094500 2012 2015-11-30 17:44:51Z alan r parham 500 LANCASTER PIKE EXTON PA 19341 18050029 false X N/A X 1980 PA EDUCATION AND TRAINING IN THE FIELD OF CONSTRUCTION 10 10 33 42 0 0 0 3249275 3066644 235602 332143 1668 140085 3486545 3538872 0 0 0 0 2215775 2362932 0 0 0 1734282 1650686 3950057 4013618 -463512 -474746 12162914 12069814 286665 276006 11876249 11793808 EDUCATION AND TRAINING IN THE FIELD OF CONSTRUCTION false false 1827001 3066644 TO PROVIDE EDUCATION AND TRAINING SERVICES TO MEMBERS OF THE LABORERS' DISTRICT COUNCIL AND EMPLOYEES OF CONTRIBUTING EMPLOYEES. 1827001 false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 33 true false false false false false false 10 10 false false false false false false false true true false false true false false true false false false X ALAN PARHAM 6105240404 500 LANCASTER PIKE EXTON PA 19341 JAMES R DAVIS 4.0 X 0 0 0 RYAN BOYER 4.0 X 0 0 JAMES N HARPER Jr 4.0 X 0 0 DANIEL L WOODALL JR 4.0 X 0 0 MICHAEL ERICKSON 4.0 X 0 0 SAMUEL STATEN JR 4.0 X 0 0 JANET SUBER 4.0 X 0 0 FRED CHIARLANZA 4.0 X 0 0 DAVID E PANICHI 4.0 X 0 0 STANLEY SANDERS 4.0 X 0 0 ALAN R PARHAM 40.0 X 156133 0 156133 0 0 1 false true false SODEXHO FOOD SERVICE 9801 WASHINGTONIAN BOULEVARD GAITHERSBURG MD 20878 FOOD SERVICE SECURITY SERVICES USA 2 CAMPUS DRIVE PARSIPPANY NJ 07054 SECURITY SERVICES 0 0 EMPLOYER CONTRIBUTIONS 900099 3066644 3066644 3066644 107027 107027 0 0 0 0 0 14736273 14511157 225116 225116 225116 0 0 0 ALLOCATED PAYROLL AND BENEFITS 900099 138687 138687 APPRENTICESHIP APP 900099 1332 1332 CLASS ACTION PROCEEDS-INVESTMENT ACCOUNT 900099 36 36 30 30 140085 3538872 3206729 332143 0 0 0 0 0 0 1277954 702875 575079 0 0 971973 573456 398517 0 113005 62153 50852 0 0 13578 0 13578 0 0 0 0 5000 0 5000 0 181146 0 181146 0 3388 3388 0 0 66968 2960 64008 0 104597 0 104597 0 0 311902 91790 220112 0 27311 0 27311 0 0 7513 7513 0 0 0 0 228888 0 228888 0 104403 0 104403 0 TRAINING EXPENSE 100799 94933 5866 0 BUILDING/GROUNDS REPARIES&MAIN 49817 0 49817 0 STUDENT STIPENDS 30870 30870 0 0 FOOD SERVICE 245877 245877 0 0 168629 11186 157443 4013618 1827001 2186617 0 1735401 1251561 0 0 0 0 469477 399762 0 0 0 0 0 0 0 0 86509 82571 11376672 6564412 5013255 4812260 4858272 5523660 0 0 0 0 0 0 0 0 12162914 12069814 156465 120080 0 0 0 0 0 0 0 0 0 0 0 0 0 0 130200 155926 286665 276006 X 11635819 11553378 240430 240430 0 0 11876249 11793808 12162914 12069814 -474746 392305 X false true X true false 914310 914310 10462362 6564412 3897950 4812260 0 DUE TO OTHER FUNDS 155926 155926 X 3931177 392305 392305 3538872 3538872 4013618 4013618 4013618 Uncertain Tax Positions The Fund received notice from the Internal Revenue Service (IRS) that it is exempt from federal income tax under Section 501(c)(9) of the Internal Revenue Code as a Voluntary Employees' Beneficiary Association. The Plan and the trust are required to operate in conformity with the Code to maintain the tax-exempt status of the trust. The Fund administrator believes the Fund is being operated in compliance with the applicable requirements of the Code and therefore, believes that the related trust is tax-exempt. Accounting principles generally accepted in the U.S. require Fund management to evaluate uncertain tax positions taken by the Fund. The financial statement effects of a tax position are recognized when the position is more likely than not, based on the technical merits, to be sustained upon examination by the IRS. The Fund administrator has analyzed the tax positions taken by the Fund, and has concluded that as of April 30, 2013, there are no uncertain positions taken or expected to be taken. The Fund has recognized no interest or penalties related to uncertain tax positions. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Fund administrator believes it is no longer subject to income tax examinations for years prior to 2010. X false false false ALAN R PARHAM 156133 0 0 0 0 156133 0 Form 990 review process Form 990, Part VI, Line 11b The 990 is reviewed by the fund coordinator, fund accountant, and co-chairman trustees before filing. The 990 is then reviewed with the entire board at the next trustee meeting. LDC BUILDING & CONSTRUCTION INDUSTRY HEA 665 NORTH BROAD STREET PHILADELPHIA PA 19123 231575634 SEE part VII PA 501(C)(9) N/A NA false LDC CONSTRUCTION INDUSTRY PENSION FUND 1361 RIDGE AVENUE PHILADELPHIA PA 19123 236235338 PENSION FUND PA 501(C)(9) N/A NA false LDC PREPAID LEGAL DEFENSE FUND 661 NORTH BROAD STREET PHILADELPHIA PA 19123 232290986 LEGAL SVCS PA 501(C)(9) N/A NA false LDC HEAVY & HIGHWAY H&W FUND 520 N DELAWARE AVENUE PHILADELPHIA PA 19123 231527636 SEE part VII PA 501(C)(9) N/A NA false LABORERS HEALTH & SAFETY FUND 319 N 11TH STREET PHILADELPHIA PA 19107 233052497 SEE part VII PA 501(C)(9) N/A NA false LECET 319 N 11TH STREET PHILADELPHIA PA 19107 232828556 SEE part VII PA 501(C)(9) N/A NA false LDC Plasterers H&W Fund PO Box 37003 Philadelphia PA 19122 236452309 SEE part VII PA 501(C)(9) N/A N/A false false false false false false false false false false false false false false false true true false false LDC Construction Industry Pension Fund p 105058 FMV LDC Building & Construction Industry Q 33172 FMV LDC Heavy & Highway H&W Fund Q 34529 FMV LDC Construction Industry Pension Fund Q 27339 FMV LDC Prepaid Legal Defense Fund Q 37177 FMV FORM 990, SCHEDULE R, PART II, COL B - Primary activity LDC BUILDING & CONSTRUCTION INDUSTRY HEALTH & WELFARE FUND - TO PROVIDE WELFARE BENEFITS FOR ELIGIBLE PARTICIPANTS & THEIR DEPENDENTS. LDC HEAVY & HIGHWAY HEALTH & WELFARE FUND - to provide medical benefits to members and their dependents of contributing employers. LABORERS' HEALTH & SAFETY FUND - To promote improved health and safety for laborers. L.E.C.E.T. - to promote the benefits of using union contractors in the industry. LDC PLASTERS HEALTH & WELFARE FUND - to provide welfare benefits for eligible participants.