2024-10-13T22:37:55-04:00 2023-12-31 621802605 DANIELS IRWIN & AYLOR 223 MADISON STREET SUITE 112 MADISON TN 371153660 990 2023-01-01 631149541 INTL ASSOC OF HEAT & FROST INSULATORS & ALLIED WORKERS LOCAL INTL 6158590131 PO BOX 1449 GOODLETTSVILLE TN 370701449 JERRY FRANCIS CHAIRMAN 6158590131 2024-09-30 true false DOUGLAS A IRWIN P01363756 6158686008 2024-10-13 2023 2024-10-15 13:58:12Z 78 H & W PLAN JERRY FRANCIS PO BOX 1449 GOODLETTSVILLE TN 370701449 5158076 false X X 1995 AL THE PROVISION OF BENEFITS. 6 6 0 0 0 2041448 1812228 -722110 529166 110361 50240 1429699 2391634 0 1731241 967814 0 0 0 592000 588561 2323241 1556375 -893542 835259 8114263 8696280 1655794 1402552 6458469 7293728 THE PROVISION OF BENEFITS. false false THE PROVISION OF HEALTH, DENTAL, TEMPORARY DISABILITY, MEDICARE GAP INSURANCE AND LIFE INSURANCE BENEFITS TO PLAN PARTICIPANTS. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 3 0 true 0 false false false false false false false false X 6 6 true true false false false true false true true false false true true true true true true true true false X SOUTHERN BENEFIT ADMINISTRATORS 6158590131 2001 CALDWELL DRIVE GOODLETTSVILLE TN 37072 X JERRY FRANCIS CHAIRMAN 2.00 X X 0 0 0 JASON KELLEY SECRETARY 2.00 X X 0 0 0 RUSSELL KILLEN TRUSTEE 2.00 X 0 0 0 ERIC ROBERTSON TRUSTEE 2.00 X 0 0 0 JUSTIN WALKER TRUSTEE 2.00 X 0 0 0 MIKE WEHR TRUSTEE 2.00 X 0 0 0 false false false BLUE CROSS BLUE SHIELD OF ALABAMA 450 RIVERCHASE PKWY EAST BIRMINGHAM AL 35298 CLAIMS ADMIN. 117185 1 EMPLOYER CONTRIBUTIONS 1651519 1651519 EMPLOYEE CONTRIBUTIONS 160709 160709 1812228 629952 629952 2665656 2766442 -100786 -100786 -100786 FORMULARY REBATES 47304 47304 SETTLEMENT INCOME 2936 2936 50240 2391634 1862468 529166 967814 190385 3077 16625 25584 30510 2006 1565 302374 BANK CHARGES 7138 FIDUCIARY LIABILITY INSUR 2984 CREDIT CARD FEES 1642 CYBER LIABILITY INSURANCE 1530 3141 1556375 0 0 0 362696 190969 283632 249505 227799 268464 30836 31038 7127901 7894943 81399 61361 8114263 8696280 21594 26252 1634200 1376300 1655794 1402552 X 6458469 7293728 6458469 7293728 8114263 8696280 835259 X false true X true false ACCUMULATED ELIGIBILITY 1332500 CLAIMS INCURRED, BUT NOT REPORTED 34800 CLAIMS PAYABLE 9000 1376300 X 2391634 2391634 2391634 1556375 1556375 1556375 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINABLE UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PAGE 6, PART VI, LINE 2 INSULATORS LOCAL 78 INSULATORS LOCAL 78 CHAIRMAN TRUSTEE WORK FOR SAME LOCAL. FORM 990, PAGE 6, PART VI, LINE 3 SOUTHERN BENEFIT ADMINISTRATORS FORM 990, PAGE 6, PART VI, LINE 7A UNION TRUSTEES ARE APPOINTED TO THE BOARD BY THE UNION AND MANAGEMENT TRUSTEES ARE APPOINTED BY THE EMPLOYER ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 15B THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. ALL COMMUNICATIONS CONTAIN REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST. INSULATORS LOCAL UNION NO 78 N/A false INSULATORS LOCAL UNION NO 78 APPREN N/A false AUSTIN INSULATION LLC N/A false false BHI SPECIALTY SERVICES LLC N/A false false ENERGY SOLUTIONS LLC N/A false false RL BONDY INSULATION LLC N/A false false VULCAN ENVIRONMENTAL SERVICES LLC N/A false false WILLIAMS PLANT SERVICES LLC N/A false false WILLIAMS SPECIALTY SERVICES LLC N/A false false ASHTON AND COMPANY N/A false BRANDSAFWAY N/A false BURGESS & BERRY INSULATION N/A false COLBURN CONSTRUCTION N/A false DAY & ZIMMERMANN NPS N/A false PERFORMANCE CONTRACTING N/A false PETTUS PLUMBING & PIPING N/A false PROGRESSIVE INSULATION N/A false TRIANGLE ENTERPRISES N/A false false false false false false false false false false false false false false false false false false false false