2013-08-19T07:53:44-05:00 2012-12-31 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2012-01-01 237676128 THE WAGMAN COMPANIES INC EMPLOYEE WELFARE BENEFIT TRUST WAGM 7177648521 3290 N SUSQUEHANNA TRAIL YORK PA 17406 JOHN R COPPAGE IV 7177648521 2013-08-14 1 GARY J DUBAS P00252339 7177617910 X 2012 2016-02-24 21:20:13Z JOHN R COPPAGE IV 3290 N SUSQUEHANNA TRAIL YORK PA 17406 1690773 0 X N/A X 1991 PA TO PROVIDE HEALTH BENEFITS TO THE EMPLOYEES OF WAGMAN COMPANIES, INC., WAGMAN CONSTRUCTION, INC., AND G A & F C WAGMAN INC. 5 0 0 0 0 0 0 0 1884910 1690773 0 0 0 0 1884910 1690773 0 0 0 1718169 16707 0 0 0 0 1906542 11276 1923249 1729445 -38339 -38672 313333 281102 3402 9843 309931 271259 TO PROVIDE HEALTH BENEFITS TO THE EMPLOYEES OF WAGMAN COMPANIES, INC., WAGMAN CONSTRUCTION, INC., AND G A & F C WAGMAN INC. 0 0 THE SOLE PURPOSE OF THIS TRUST IS TO PROVIDE HEALTH BENEFITS TO THE EMPLOYEES OF WAGMAN COMPANIES, INC., WAGMAN CONSTRUCTION, INC., AND G A & F C WAGMAN, INC. THE TRUST HAS 172 PARTICIPANTS. 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 2 0 1 0 0 0 0 0 0 0 X 5 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 X X WANDA TURNER 7177648521 3290 N SUSQUEHANNA TRAIL YORK PA 17406 X JOHN R COPPAGE IV 1.00 X 0 0 0 JOSEPH G WAGMAN 1.00 X 0 0 0 RICHARD E WAGMAN 1.00 X 0 0 0 WILLIAM C MCCRUDDEN 1.00 X 0 0 0 MICHAEL B GLEZER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 1268621 1268621 PARTICIPANT CONTRIBUTI 900099 422152 422152 1690773 1690773 1690773 0 0 1718169 696 9330 1250 1729445 298629 267774 14704 13328 313333 281102 2220 3402 7623 3402 9843 X 0 0 0 0 309931 271259 309931 271259 313333 281102 -38672 0 X 0 1 X 1 0 0 FLEXIBLE SPENDING ACCOUNT CLAIMS PAYABLE 7623 7623 X 1690773 0 1690773 0 1690773 1729445 0 1729445 0 1729445 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE PLAN IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE, AND, ACCORDINGLY, THE PLANS INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATED FEBRUARY 17, 2006, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN ADHERES TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD CODIFICATION 740, INCOME TAXES (ASC 740). ASC 740 ESTABLISHES RULES FOR RECOGNIZING AND MEASURING TAX POSITIONS TAKEN IN AN INCOME TAX RETURN, INCLUDING DISCLOSURES OF UNCERTAIN TAX POSITIONS (UTPS). ASC 740 MANDATES THAT PLANS EVALUATE ALL MATERIAL INCOME TAX POSITIONS FOR PERIODS THAT REMAIN OPEN UNDER APPLICABLE STATUTES OF LIMITATION, AS WELL AS POSITIONS EXPECTED TO BE TAKEN IN FUTURE RETURNS. THE UTP RULES THEN IMPOSE A RECOGNITION THRESHOLD ON EACH TAX POSITION. A PLAN CAN RECOGNIZE AN INCOME TAX BENEFIT ONLY IF THE POSITION HAS A "MORE LIKELY THAN NOT" (I.E. MORE THAN 50 PERCENT) CHANCE OF BEING SUSTAINED ON ITS TECHNICAL MERITS. FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011, THE PLAN HAS TAKEN NO MATERIAL TAX POSITIONS ON ITS APPLICABLE TAX FILINGS THAT DO NOT MEET THE MORE LIKELY THAN NOT THRESHOLD. AS A RESULT, NO AMOUNT FOR UNCERTAIN TAX POSITIONS HAS BEEN INCLUDED 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 PRIOR TO 2009. FORM 990, PART VI, SECTION A, LINE 2 MICHAEL B. GLEZER, JOSEPH G. WAGMAN, AND RICHARD E. WAGMAN, TRUSTEES OF THIS ORGANIZATION HAVE A FAMILY RELATIONSHIP. ALL TRUSTEES HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8A THE ORGANIZATION DID NOT CONTEMPORANEOUSLY DOCUMENT THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN DURING THE YEAR BY ITS GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 8B THE GOVERNING BODY OF THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15: THE ORGANIZATION HAS NO PAID EMPLOYEES OR OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. 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