2013-11-14T14:17:56-06:00 2012-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2012-01-01 237024556 IBEW HEALTH AND WELFARE TRUST FUND NECA LOCAL UNION NO 313 IBEW 3027986801 650 NAAMANS ROAD NO 303 CLAYMONT DE 197032300 B EUGENE BATTAGLIA 3027986801 2013-11-14 1 CRAIG D WINTERS CPA P00154131 6103582000 2013-11-14 2012 2016-02-25 16:41:14Z B EUGENE BATTAGLIA 650 NAAMANS ROAD NO 303 CLAYMONT DE 197032300 13910479 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 5 0 0 0 0 0 0 13154464 11129925 86852 62681 0 0 13241316 11192606 0 0 12419695 11708412 0 0 0 0 0 854734 787475 13274429 12495887 -33113 -1303281 6165207 4972102 157092 209756 6008115 4762346 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 1 322 0 1 0 0 0 0 0 0 0 X 8 5 0 1 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X SCOTT ERNSBERGER - GEMGROUP INC 3027986801 650 NAAMANS ROAD SUITE 303 CLAYMONT DE 197032300 DOUGLAS K DRUMMOND 2.00 45.00 X 0 110942 68515 B EUGENE BATTAGLIA 2.00 X 0 0 0 JAMES F FITZSIMMONS 2.00 X 0 0 0 ANTHONY ENNIS 2.00 X 0 0 0 DANIEL HAHN 2.00 X 0 0 0 DAVID HOLLEN 2.00 X 0 0 0 PAUL CAMPBELL 2.00 40.00 X 0 92437 57087 CRAIG FISHER 2.00 40.00 X 0 92437 57087 0 295816 182689 0 0 1 0 GEMGROUP 650 NAAMANS ROAD SUITE 303 CLAYMONT DE 197032300 CONTRACT ADMIN 352387 AETNA 980 JOLLY ROAD MAIL STOP U11E BLUE BELL PA 19422 ADMIN SERVICE FEE 255046 2 RECEIPTS FROM EMPLOYER 525100 10063089 10063089 RECEIPTS FROM PARTICIP 525100 759816 759816 MEDICARE & COBRA 525100 255748 255748 LIQUIDATED DAMAGES 525100 51272 51272 11129925 87173 87173 2693381 2717873 -24492 -24492 -24492 11192606 11129925 0 62681 11708412 304033 43231 17350 17944 336259 54294 5600 6333 DUES AND SUBSCRIPTIONS 2431 12495887 1694892 1338445 91169 163371 1383710 1235835 6536 3973 2975095 2230478 13805 0 6165207 4972102 157092 209756 157092 209756 X 0 0 0 0 6008115 4762346 6008115 4762346 6165207 4972102 -1303281 57512 0 X 0 1 X 0 0 0 X 11232174 57512 57512 11174662 17944 17944 11192606 12477943 0 12477943 17944 17944 12495887 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2012 AND 2011. 0 0 0 DOUGLAS K DRUMMOND 0 110942 0 0 0 0 0 36615 0 31900 0 179457 0 0 PAUL CAMPBELL 0 92437 0 0 0 0 0 30508 0 26579 0 149524 0 0 CRAIG FISHER 0 92437 0 0 0 0 0 30508 0 26579 0 149524 0 0 SUPPLEMENTAL INFORMATION PART III 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. NUMBER OF EMPLOYEES REPORTED ON FORM W-3, TRANSMITTAL OF WAGE AND TAX STMTS 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 26 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 RECENTLY LEARNED OF THE IRS CLARIFICATION THAT 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 INFORMAITON 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.