Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.19x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 8.3% of source-year revenue.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Balance Sheet
Assets
Down$4,636,154
Down $402,773 (-8.0%) from 2014
Net Assets
Down$3,764,734
Down $401,566 (-9.6%) from 2014
Liabilities
Down$871,420
Down $1,207 (-0.1%) from 2014
Revenue And Expenses
Revenue
Down$1,693,086
Down $42,984 (-2.5%) from 2014
Expenses
Up$2,011,834
Up $89,406 (+4.7%) from 2014
Net Income
Down-$318,748
Down $132,390 (-71%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Oct 14, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $2,295,809
Mission and Program Overview
Mission
The fund receives contributions from participating contractors/ members who employ members of the union. Contributions are received on each covered hour worked. These funds are used to provide health insurance benefits to eligible participants.
The fund receives contributions from participating contractors/ members who employ members of the union. Contributions are received on each covered hour worked. These funds a
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $4,669,597 | $4,180,482 | ▼ $489,115 |
| Cap Stk Tr Prin Current Funds | $4,166,300 | $3,764,734 | ▼ $401,566 |
| Cash and Non-Interest-Bearing Accounts | $266,345 | $350,011 | ▲ $83,666 |
| Accounts Receivable | $102,985 | $105,661 | ▲ $2,676 |
| Savings and Temporary Cash Investments | $0 | $0 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Land, Buildings, and Equipment, Net | $0 | - | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Prepaid Expenses and Deferred Charges | $0 | $0 | → $0 |
| Total Assets | $5,038,927 | $4,636,154 | ▼ $402,773 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Other Liabilities | $871,000 | $868,000 | ▼ $3,000 |
| Accounts Payable and Accrued Expenses | $1,627 | $3,420 | ▲ $1,793 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $872,627 | $871,420 | ▼ $1,207 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $4,166,300 | $3,764,734 | ▼ $401,566 |
| Total Liabilities and Net Assets / Fund Balance | $5,038,927 | $4,636,154 | ▼ $402,773 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | - | $670 | $670 |
| Other Securities | $164,489 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| James Pratt | Administrative Manager | PT | $25,411 | $114,645 | $140,056 |
Board Members and Trustees
| Name | Title |
|---|---|
| Leo Damaris | Chairman |
| David Schuber | Mgmt Trustee |
| Scott Mclean | Mgmt Trustee |
| Carl Wilson | Union Trustee |
| Joseph Loyacano | Union Trustee |
| ANDY O'BRIEN | Alt Union Trust |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,580,756
- Investment Income
- $112,330
- Other Revenue
- $0
- Change in Net Assets
- $-318,748
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,677,699
- Revenue Not Reported on Financial Statements
- $15,387
- Revenue Not Reported on Form 990
- $-82,818
- Total Revenue per Audited Statements
- $1,594,881
- Total Revenue per Form 990
- $1,693,086
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $222,856 |
| Salaries, Compensation, and Employee Benefits | $40,197 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $1,748,781 | - | - | $1,748,781 |
| Fees for Services Management | $88,966 | - | - | $88,966 |
| Fees for Services Other | $34,048 | - | - | $34,048 |
| Other Salaries and Wages | $28,061 | - | - | $28,061 |
| Other Expenses | $24,420 | - | - | $24,420 |
| Fees for Services Accounting | - | $20,424 | - | $20,424 |
| Fees for Services Legal | $18,571 | - | - | $18,571 |
| Fees for Service Investment Mgmnt Fees | - | $15,387 | - | $15,387 |
| Office Expenses | - | $11,626 | - | $11,626 |
| Pension Plan Contributions | - | $7,150 | - | $7,150 |
| Occupancy | - | $4,903 | - | $4,903 |
| Other Employee Benefits | - | $2,867 | - | $2,867 |
| Insurance | - | $2,762 | - | $2,762 |
| Payroll Taxes | - | $2,119 | - | $2,119 |
| Travel | $1,749 | - | - | $1,749 |
| Total Functional Expenses | $1,944,596 | $67,238 | $0 | $2,011,834 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,011,834 |
| Expenses per Audited Statements | $1,942,405 |
| Total Expenses per Audited Statements | $1,942,405 |
| Expenses Not Reported on Financial Statements | $69,429 |
| Other Expense Adjustments | $54,042 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Medical Benefit Obligations | $868,000 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI , Line 3- Description of Delegated Duties to Ma
“A third party administrator, sei private trust company, has been retained by the board of trustees to handle the investment/custodian administrative duties of the fund. Those duties include processing investment transactions and reports, and valuing investment assets. The fund also retains the services of another third party administrator to provide claims management, processing and payment. That company is benefit management services. The fund also retains the services of a third party administrator to provide prescription drug management, processing and payment. That company is express scripts.”
Form 990, Part VI, Line 6-explanation of Classes of Members or Shareholder
“The fund is made up of members who's eligibility is determined under the terms of a collectively bargained agreement entered into by their respective employers and asbestos workers local 53 union. The fund is governed by a joint board of trustees consisting of elected members of the local and appointed representatives of the employers.”
Form 990, Part VI, Line 7A-how Members or Shareholder Elect Governing Body
“The governing board of trustees operate this fund pursuant to the rules and regulations of both erisa and the taft-hartley act which cover multi-employer health & welfare funds. The governing document is a trust agreement which provides for the appointment of employer trustees as well as the election of union trustees. It is the duty of this joint board of trustees to oversee operations of the welafre plan, set policies and procedures for the payment of medical benefits to eligible participants who are covered by a collective bargaining agreement.”
Form 990, Part VI, Line 11B-form 990 Review Process
“The board of trustees retains the services of an independent public accounting firm to prepare the annual irs form 990. This firm will provide a copy of the completed form 990 to the chairman of the board of trustees, the fund administrator, and the individual trustees of the board upon their request for review and approval.”
Form 990, Part VI, Line 12C-explanation of Monitoring Andenforcement of C
“The joint board of trustees meets quarterly to address policy issues, plan of benefit changes, investment policy review, policy decisions, appeal of benefits, review of employer contribution reports and delinquencies, legal counsel reports, and fund administrator reports. During these meetings any issues impacting conflict of interest or prohibitive transactions will be addressed by the joint baord of trustees and acted upon.”
Form 990, Part VI, Line 15A - Compensation Review & Approval Proc
“The full board of trustees meet to discuss the wages of the employees. The full board of trustees vote on the wages for those key employees.”
Form 990, Part VI, Line 19-other Organization Documents Publicly Available
“A summary annual report is prepared annually by the independent cpa firm who prepares the form 990 as well as the dol form 5500. This summary annual report, as well as the annual audited financial statements and the irs form 990, are available to the general public upon request. The summary annual report is mailed annually to all participants of the fund and to all participating employers.”
Filing and Contact Details
Filer
- Filer Name
- Insulators Local No 53
- EIN
- 72-0455641
- In Care Of
- % JAMES PRATT ADMINISTRATOR
- Phone
- 5044689654
- Address
- 2001 VETERANS BLVD 201, KENNER, LA 70062
Signing Officer
- Name
- Leo Damaris Jr
- Title
- Chairman
- Phone
- 5044689654
- Signed
- 2016-10-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Leo Damaris Jr
- Formed
- 1953
- Legal Domicile
- La
- Voting Board Members
- 6
- Independent Board Members
- 6
- Employees
- 2
Preparer
- Firm
- Ted Soileau CPA LLC
- Address
- 2133 SILVERSIDE DR STE C, BATON ROUGE, LA 70808
- Preparer
- Ted a Soileau CPA
- Phone
- 2257667910
Supplemental Narrative
Additional Explanations
Form 990, Part XI, Line 5
“Unrealized loss on investment assets held at 12/31/2014 totaled $ 82,818.”
Form 990, Part III, Line 4D- Other Services Description
“Other administrative and consulting costs are program related. The fund retains the services of a third party consultant to provide consulting services to the fund. Pcoric health care fee affordable care act reciprocal employer contribution transfers payments are made to blue cross blue shield insurance company to provide death benefits for eligible participants.”
Financial Statement Notes
Part X - Fin 48 Footnote
“Accounting for the uncertainty of tax positions can impact the financial statements. Even though the Fund is exempt from income taxes, The Fund must still consider whether its exempt income and other activities of the Fund might be determined to be unrelated business income, and whether the Fund has properly maintained its tax exempt status. FASB ASC 740 (i.e. FIN # 48 ), published by the Financial Accounting Standards Board, addresses the issue of accounting for the uncertainty of material tax positions impacting the financial statements. The Board of Trustees has adopted the provisions of FASB ASC 740 effective December 31, 2008. The accounting for all material positions taken, or expected to be taken, on any income tax return is governed by FASB ASC 740. Income tax returns include those positions that were filed or that should have been filed with Federal taxing authorities. It is the Board of Trustees policy to assess all material postions taken on any federal income tax return. The Board will require its legal and tax counsel to communicate to them all such uncertain tax positions in order to evaluate the impact of the tax position and the reporting and disclosure required. The requirement will apply to not only the current reporting year but also to all prior open reporting years that could still be subject to examination by a taxing authority. The Board of Trustees has determined that any material uncertain tax positions that are presented to the Board of Trustees will be recognized and measured using a " more-likely-than-not ", (MLTN) threshold. The MLTN threshold means that; 1. A benefit related to an uncertain tax position may not be recognized in the financial statements unless it is MLTN that the position will be sustained based on its technical merits, and 2. There must be more than a 50 % likelihood that the position would be sustained if challenged and considered by the highest court in the relevant jurisdiction. Measurement of any uncertain tax position will require calculating the cumulative probability of an outcome either for or against the tax position. The tax benefit of a qualifying position is the largest amount of tax benefit that is more than 50 % likely to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. Initial recognition of an uncertain tax position will require continued reassessment of the tax position on an annual basis. As of each year end any unresolved uncertain tax postions must be reassessed, and the Trustees must determine whether; 1. the factors underlying the sustainability assertions have changed and, 2. the amount of the recognized tax benefit is still appropriate. Developments such as case law, changes in tax law, new rulings or regulations issued by taxing authorities, could affect whether a tax position should be recognized or the amount that should be reported. The Fund will be required to accrue interest and penalties that, under present tax law, the Fund would incur if the uncertain tax position ultimately were not sustained. For the year ending December 31, 2015, no uncertain tax positions were determined to exist.”
Raw XML AppendixShowing 400 of 780 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1627 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3420 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 102985 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 105661 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE FUND RECEIVES CONTRIBUTIONS FROM PARTICIPATING CONTRACTORS/ MEMBERS WHO EMPLOY MEMBERS OF THE UNION. CONTRIBUTIONS ARE RECEIVED ON EACH COVERED HOUR WORKED. THESE FUNDS A |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 1748781 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 1748781 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JAMES PRATT ADMINISTRATOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5044689654 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2001 VETERANS BLVD 201 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | KENNER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 70062 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 4166300 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 3764734 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 266345 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 350011 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 1748781 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 112330 |
| IRS990/CYOtherExpensesAmt | 0 | 222856 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1580756 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -318748 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 40197 |
| IRS990/CYTotalExpensesAmt | 0 | 2011834 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1693086 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | THE FUND PROVIDES MAJOR MEDICAL BENEFITS FOR HOSPITAL, DOCTOR, LAB AND DIAGNOSTIC HEALTH CARE TO ELIGIBLE PARTICIPANTS AND THEIR QUALIFIED DEPENDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1175216 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 20424 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 20424 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 18571 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 18571 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 88966 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 88966 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 34048 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 34048 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 15387 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 15387 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 20.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 20.0 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 38411 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LEO DAMARIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SCOTT MCLEAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID SCHUBER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANDY O'BRIEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CARL WILSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOSEPH LOYACANO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JAMES PRATT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 25411 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 76234 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MGMT TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MGMT TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | ALT UNION TRUST |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | UNION TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | UNION TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | ADMINISTRATIVE MANAGER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1953 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 34257 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 636980 |
| IRS990/GrossReceiptsAmt | 0 | 2295809 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2762 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2762 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 78073 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 78073 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 4669597 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 4180482 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | LA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 602723 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE FUND RECEIVES CONTRIBUTIONS FROM PARTICIPATING CONTRACTORS/ MEMBERS WHO EMPLOY MEMBERS OF THE UNION. CONTRIBUTIONS ARE RECEIVED ON EACH COVERED HOUR WORKED. THESE FUNDS ARE USED TO PROVIDE HEALTH INSURANCE BENEFITS TO ELIGIBLE PARTICIPANTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4166300 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3764734 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 34257 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -82818 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4903 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4903 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 11626 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11626 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 2867 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 2867 |
| IRS990/OtherExpensesGrp/Desc | 0 | GOVERNMENT FEES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 24420 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 24420 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 871000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 868000 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 28061 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 28061 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2119 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2119 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 7150 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 7150 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | LEO DAMARIS JR |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SELF-PAY MEMBER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1484535 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 96221 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1484535 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 96221 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE FUND PRIVIDES A PRESCRIPTION DRUG CARD TO ELIGIBLE PARTICIPANTS AND THEIR QUALIFIED DEPENDENTS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 420679 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | STOP LOSS INSURANCE COVERAGE |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 128835 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 1415970 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 119751 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 444419 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1616319 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -186358 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 62039 |
| IRS990/PYTotalExpensesAmt | 0 | 1922428 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1736070 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -318748 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | true |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 69429 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1942405 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 15387 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 15387 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -82818 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 54042 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 670 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 670 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 868000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | MEDICAL BENEFIT OBLIGATIONS |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 1253662 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 1255506 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 2 | 624892 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 3 | 627375 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 4 | 172959 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 5 | 81599 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 6 | 164489 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | SHORT DURATION GOVT FUND |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | SIIT ULTRA SHORT DURATION BOND |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | SET OPPOTUNISTIC INC |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 3 | SEI CORE FIXED INCOME FUND |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 4 | SEI LARGE CAP DISCPL EQ FD |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 5 | SEI SMALL/MID CAP EQ FD |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 6 | SEI WORLD EQUITY EX-US FD |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 2 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 3 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 4 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 5 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 6 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -82818 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 15387 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1677699 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Accounting for the uncertainty of tax positions can impact the financial statements. Even though the Fund is exempt from income taxes, The Fund must still consider whether its exempt income and other activities of the Fund might be determined to be unrelated business income, and whether the Fund has properly maintained its tax exempt status. FASB ASC 740 (i.e. FIN # 48 ), published by the Financial Accounting Standards Board, addresses the issue of accounting for the uncertainty of material tax positions impacting the financial statements. The Board of Trustees has adopted the provisions of FASB ASC 740 effective December 31, 2008. The accounting for all material positions taken, or expected to be taken, on any income tax return is governed by FASB ASC 740. Income tax returns include those positions that were filed or that should have been filed with Federal taxing authorities. It is the Board of Trustees policy to assess all material postions taken on any federal income tax return. The Board will require its legal and tax counsel to communicate to them all such uncertain tax positions in order to evaluate the impact of the tax position and the reporting and disclosure required. The requirement will apply to not only the current reporting year but also to all prior open reporting years that could still be subject to examination by a taxing authority. The Board of Trustees has determined that any material uncertain tax positions that are presented to the Board of Trustees will be recognized and measured using a " more-likely-than-not ", (MLTN) threshold. The MLTN threshold means that; 1. A benefit related to an uncertain tax position may not be recognized in the financial statements unless it is MLTN that the position will be sustained based on its technical merits, and 2. There must be more than a 50 % likelihood that the position would be sustained if challenged and considered by the highest court in the relevant jurisdiction. Measurement of any uncertain tax position will require calculating the cumulative probability of an outcome either for or against the tax position. The tax benefit of a qualifying position is the largest amount of tax benefit that is more than 50 % likely to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. Initial recognition of an uncertain tax position will require continued reassessment of the tax position on an annual basis. As of each year end any unresolved uncertain tax postions must be reassessed, and the Trustees must determine whether; 1. the factors underlying the sustainability assertions have changed and, 2. the amount of the recognized tax benefit is still appropriate. Developments such as case law, changes in tax law, new rulings or regulations issued by taxing authorities, could affect whether a tax position should be recognized or the amount that should be reported. The Fund will be required to accrue interest and penalties that, under present tax law, the Fund would incur if the uncertain tax position ultimately were not sustained. For the year ending December 31, 2015, no uncertain tax positions were determined to exist. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X - FIN 48 FOOTNOTE |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 4180482 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2011834 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 868000 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1693086 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1594881 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1942405 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | UNREALIZED LOSS ON INVESTMENT ASSETS HELD AT 12/31/2014 TOTALED $ 82,818. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OTHER ADMINISTRATIVE AND CONSULTING COSTS ARE PROGRAM RELATED. THE FUND RETAINS THE SERVICES OF A THIRD PARTY CONSULTANT TO PROVIDE CONSULTING SERVICES TO THE FUND. PCORIC HEALTH CARE FEE AFFORDABLE CARE ACT RECIPROCAL EMPLOYER CONTRIBUTION TRANSFERS PAYMENTS ARE MADE TO BLUE CROSS BLUE SHIELD INSURANCE COMPANY TO PROVIDE DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A THIRD PARTY ADMINISTRATOR, SEI PRIVATE TRUST COMPANY, HAS BEEN RETAINED BY THE BOARD OF TRUSTEES TO HANDLE THE INVESTMENT/CUSTODIAN ADMINISTRATIVE DUTIES OF THE FUND. THOSE DUTIES INCLUDE PROCESSING INVESTMENT TRANSACTIONS AND REPORTS, AND VALUING INVESTMENT ASSETS. THE FUND ALSO RETAINS THE SERVICES OF ANOTHER THIRD PARTY ADMINISTRATOR TO PROVIDE CLAIMS MANAGEMENT, PROCESSING AND PAYMENT. THAT COMPANY IS BENEFIT MANAGEMENT SERVICES. THE FUND ALSO RETAINS THE SERVICES OF A THIRD PARTY ADMINISTRATOR TO PROVIDE PRESCRIPTION DRUG MANAGEMENT, PROCESSING AND PAYMENT. THAT COMPANY IS EXPRESS SCRIPTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FUND IS MADE UP OF MEMBERS WHO'S ELIGIBILITY IS DETERMINED UNDER THE TERMS OF A COLLECTIVELY BARGAINED AGREEMENT ENTERED INTO BY THEIR RESPECTIVE EMPLOYERS AND ASBESTOS WORKERS LOCAL 53 UNION. THE FUND IS GOVERNED BY A JOINT BOARD OF TRUSTEES CONSISTING OF ELECTED MEMBERS OF THE LOCAL AND APPOINTED REPRESENTATIVES OF THE EMPLOYERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE GOVERNING BOARD OF TRUSTEES OPERATE THIS FUND PURSUANT TO THE RULES AND REGULATIONS OF BOTH ERISA AND THE TAFT-HARTLEY ACT WHICH COVER MULTI-EMPLOYER HEALTH & WELFARE FUNDS. THE GOVERNING DOCUMENT IS A TRUST AGREEMENT WHICH PROVIDES FOR THE APPOINTMENT OF EMPLOYER TRUSTEES AS WELL AS THE ELECTION OF UNION TRUSTEES. IT IS THE DUTY OF THIS JOINT BOARD OF TRUSTEES TO OVERSEE OPERATIONS OF THE WELAFRE PLAN, SET POLICIES AND PROCEDURES FOR THE PAYMENT OF MEDICAL BENEFITS TO ELIGIBLE PARTICIPANTS WHO ARE COVERED BY A COLLECTIVE BARGAINING AGREEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD OF TRUSTEES RETAINS THE SERVICES OF AN INDEPENDENT PUBLIC ACCOUNTING FIRM TO PREPARE THE ANNUAL IRS FORM 990. THIS FIRM WILL PROVIDE A COPY OF THE COMPLETED FORM 990 TO THE CHAIRMAN OF THE BOARD OF TRUSTEES, THE FUND ADMINISTRATOR, AND THE INDIVIDUAL TRUSTEES OF THE BOARD UPON THEIR REQUEST FOR REVIEW AND APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE JOINT BOARD OF TRUSTEES MEETS QUARTERLY TO ADDRESS POLICY ISSUES, PLAN OF BENEFIT CHANGES, INVESTMENT POLICY REVIEW, POLICY DECISIONS, APPEAL OF BENEFITS, REVIEW OF EMPLOYER CONTRIBUTION REPORTS AND DELINQUENCIES, LEGAL COUNSEL REPORTS, AND FUND ADMINISTRATOR REPORTS. DURING THESE MEETINGS ANY ISSUES IMPACTING CONFLICT OF INTEREST OR PROHIBITIVE TRANSACTIONS WILL BE ADDRESSED BY THE JOINT BAORD OF TRUSTEES AND ACTED UPON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE FULL BOARD OF TRUSTEES MEET TO DISCUSS THE WAGES OF THE EMPLOYEES. THE FULL BOARD OF TRUSTEES VOTE ON THE WAGES FOR THOSE KEY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | A SUMMARY ANNUAL REPORT IS PREPARED ANNUALLY BY THE INDEPENDENT CPA FIRM WHO PREPARES THE FORM 990 AS WELL AS THE DOL FORM 5500. THIS SUMMARY ANNUAL REPORT, AS WELL AS THE ANNUAL AUDITED FINANCIAL STATEMENTS AND THE IRS FORM 990, ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE SUMMARY ANNUAL REPORT IS MAILED ANNUALLY TO ALL PARTICIPANTS OF THE FUND AND TO ALL PARTICIPATING EMPLOYERS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART XI, LINE 5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART III, LINE 4D- OTHER SERVICES DESCRIPTION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI , LINE 3- DESCRIPTION OF DELEGATED DUTIES TO MA |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, LINE 6-EXPLANATION OF CLASSES OF MEMBERS OR SHAREHOLDER |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, LINE 7A-HOW MEMBERS OR SHAREHOLDER ELECT GOVERNING BODY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, LINE 11B-FORM 990 REVIEW PROCESS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, LINE 12C-EXPLANATION OF MONITORING ANDENFORCEMENT OF C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, LINE 19-OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 3 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 4 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 5 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 6 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 7 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 8 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 9 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 10 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 11 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 12 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 13 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 14 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 15 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 16 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | NA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 2 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 3 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 4 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 5 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 6 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 7 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 8 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 9 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 10 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 11 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 12 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 13 | NO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 2 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 203931184 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $4,636,154
- Liabilities
- $871,420
- Net assets
- $3,764,734
- Revenue
- $1,693,086
- Expenses
- $2,011,834
- Net income
- -$318,748