2024-04-15T17:53:45-05:00 2022-05-31 470900880 CALIBRE CPA GROUP PLLC 462 SEVENTH AVENUE 16TH FLOOR NEW YORK NY 10018 990 2021-06-01 626064101 UNITED FOOD & COMMERICAL WORKERS EMPL HEALTH & WELFARE UNIT 9017583004 661 N ERICSON ROAD CORDOVA TN 38018 LEON E SHEPPARD JR TRUSTEE 9017583004 2024-04-15 1 LEON SHEPPARD JR 999009999 MARK BATLINER P01455172 2126951300 2024-04-15 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z X LEON E SHEPPARD JR 661 N ERICSON ROAD CORDOVA TN 38018 41154508 0 X N/A X 1965 TN TO PROVIDE INSURANCE COVERAGE FOR ELIGIBLE PARTICIPANTS 5 5 0 0 0 0 0 0 35292597 41152561 3172 1947 0 0 35295769 41154508 0 0 45203332 38565406 0 0 0 0 0 2684756 2458466 47888088 41023872 -12592319 130636 2272378 2269313 630618 48463 1641760 2220850 TO PROVIDE INSURANCE COVERAGE FOR ELIGIBLE PARTICIPANTS 0 0 TO PROVIDE INSURANCE COVERAGE FOR ELIGIBLE PARTICIPANTS 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 0 0 0 1 1612 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X ADMINISTRATIVE CONSULTING SERVICES OF TENNESSEE 9017583004 661 NORTH ERICSON RD CORDOVA TN 38018 LEON E SHEPPARD JR TRUSTEE 2.00 50.00 X 0 285238 0 RICHARD SLAYTON TRUSTEE 2.00 50.00 X 0 190155 0 DON SATLER TRUSTEE 2.00 X 0 0 0 PEGGY PRESCOTT TRUSTEE 2.00 X 0 0 0 WES PITT TRUSTEE 2.00 X 0 0 0 0 475393 0 0 0 1 0 0 PASS-THROUGH REIMBURSEMENTS 611600 40092235 40092235 EMPLOYER CONTRIBUTIONS 611600 801572 801572 COBRA CONTRIBUTIONS 611600 132969 132969 EMPLOYEE CONTRIBUTIONS 611600 107306 107306 RETIREE-FUND REIMBURSEMENTS 611600 18479 18479 41152561 1947 1947 41154508 41152561 0 1947 38565406 83557 18000 1821422 188195 67440 111600 33871 ENROLLMENT COORDINATOR 92461 BANK CHARGES 19701 PCORI FEE 18229 FIDELITY BOND EXPENSE 2701 1289 41023872 -1237499 -1718155 3196860 3023237 293388 940365 19629 23866 2272378 2269313 630618 48463 630618 48463 X 0 0 0 0 1641760 2220850 1641760 2220850 2272378 2269313 130636 448454 0 X 0 1 X 0 0 0 X 41154508 0 41154508 0 41154508 41023872 0 41023872 0 41023872 PART X, LINE 2: THE PLAN ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBED A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE PLAN PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED MAY 31, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF MAY 31, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE PLAN FILES RETURNS. 0 0 0 LEON E SHEPPARD JR TRUSTEE 0 285238 0 0 0 0 0 0 0 0 0 285238 0 0 RICHARD SLAYTON TRUSTEE 0 190155 0 0 0 0 0 0 0 0 0 190155 0 0 FORM 990 PART 1 ITEM B THE FORM 990 WAS AMENDED BECAUSE THE ORIGINAL FILING INCLUDED THE INFORMATION FROM THE RETIREE PLAN RATHER THAN THE ACTIVE PLAN. THE PLAN ALSO RESTATED ITS MAY 31, 2022 AND 2021, FINANCIAL STATEMENTS TO REMOVE CONTRIBUTIONS RECEIVABLE AND ACCOUNTS PAYABLE FOR BENEFIT OBLIGATIONS THAT SHOULD NOT HAVE REPORTED AS ACCOUNTS PAYABLE AND THOSE ADJUSTMENTS WERE INCORPORATED INTO THE AMENDED FILING. FORM 990, PART VI, SECTION A, LINE 7B THE RETURN PREPARER EMAILS A COPY OF THE FINAL VERSION OF FORM 990 TO THE PLAN ADMINISTRATOR WHO GIVES THE FILING TO EACH BOARD MEMBER BEFORE IT IS FILED. EACH BOARD MEMBER HAS AN OPPORTUNITY TO MAKE INQUIRES BEFORE AND AFTER FILING. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN PREPARER EMAILS A COPY OF THE FINAL VERSION OF FORM 990 TO THE PLAN ADMINISTRATOR WHO GIVES THE FILING TO EACH BOARD MEMBER BEFORE IT IS FILED. EACH BOARD MEMBER HAS AN OPPORTUNITY TO MAKE INQUIRES BEFORE AND AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD OF TRUSTEES MEET QUARTERLY AT THAT TIME REVIEW ALL POLICIES ON FORCE THEIR STRICT ADHERENCE TO THEM. FORM 990, PART VI, SECTION C, LINE 19 NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.