2025-11-04T09:58:46-08:00 2024-12-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2024-01-01 311110073 IATSE LOCAL 17 HEALTH AND WELFARE TRUST FUND IATS 5025877936 119 W BREKINGRIDGE STREET LOUISVILLE KY 40203 GREGORY CAMPBELL Chairman 2025-11-04 true true Ted A Soileau P00852991 2257667910 2024 2025-03-06 01:10:19Z GREGORY CAMPBELL 119 W BREKINGRIDGE STREET LOUISVILLE KY 402032217 1102493 false X N/A X 1977 KY EMPLOYEE BENEFIT PLAN PROVIDING BENEFITS FOR ACCIDENTS, SICKNESS, DENTAL, VISION AND HEALTH. 6 0 0 0 0 1120208 1022316 50493 80177 0 1170701 1102493 0 494168 411697 0 0 0 19007 48615 513175 460312 657526 642181 2303294 2959897 0 2303294 2959897 EMPLOYEE BENEFIT PLAN PROVIDING BENEFITS FOR ACCIDENTS, SICKNESS, DENTAL, VISION AND HEALTH. false false 433462 1102493 EMPLOYEE BENEFIT PLAN PROVIDING BENEFITS FOR ACCIDENTS, SICKNESS, DENTAL, AND HEALTH. 433462 false false false false false false false false false false false false false false 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 true false false true 0 0 true 0 false false false false false false false false X 6 0 false false false false true false false true false false false true false false false false false false X GREGORY CAMPBELL 5025877936 119 W BREKINGRIDGE STREET LOUISVILLE KY 402032217 X GREGORY CAMPBELL Chairman 1.00 0.00 X 0 0 0 JAMES R MADISON Trustee 1.00 0.00 X 0 0 0 KELLY COOK Trustee 1.00 0.00 X 0 0 0 CHRIS BODDY Trustee 1.00 0.00 X 0 0 0 EARL HOWARD Trustee 1.00 0.00 X 0 0 0 PAUL MORRIS JR Trustee 1.00 0.00 X 0 0 0 0 false false false 0 0 EMPLOYER CONTRIBUTIONS 525100 907713 907713 MEMBER CONTRIBUITONS 525100 114603 114603 1022316 80177 80177 0 0 0 0 0 0 0 0 1102493 1102493 0 0 0 411697 411697 0 0 0 0 0 0 0 4339 4339 12668 12668 0 0 0 0 0 5070 5070 0 0 0 0 0 11191 11191 0 0 0 4773 4773 TPA 10574 10574 0 460312 433462 26850 0 104225 737612 1915202 2173197 0 258265 21930 0 0 0 0 2548 0 0 0 0 0 0 23054 27158 2303294 2959897 0 0 X 2303294 2959897 2303294 2959897 2303294 2959897 642181 14422 X false true X true false X 1116915 14422 14422 1102493 1102493 460312 460312 460312 Part X : FIN48 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 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 FIN 48 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 FIN 48. 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, 2024, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. Form 990, Part VI, Section A, Line 6 THE FUNDS MEMBERS ARE MEMBERS OF IATSE LOCAL 17, THE SPONSORING ENTITY. THE ELIGIBLE MEMBERS ARE DUES PAYING MEMBERS OF LOCAL 17 AND BY VIRTURE OF MEETING ELIGIBILTY REQUIREMENTS THEY ARE ELIGIBLE TO PARTICIPATE IN THE HEALTH INSURANCE PLAN OF BENEFITS. Form 990, Part VI, Section B, Line 11b THE TRUSTEES HAVE RETAINED THE SERVICES OF A CERTIFIED PUBLIC ACCOUNTING FIRM TO ASSIST IN THE PREPARATION OF THE IRS 990 AND THE AUDITED FINANCIAL STATEMENTS. THE CHAIRMAN OF THE BOARD OF TRUSTEES HAS REVIEWED THE RETURN AND AUDIT REPORT & APPROVED THE RETURN. Form 990, Part VI, Section C, Line 19 AS MANDATED BY LAW THE TRUSTEES WILL MAKE THE TAX EXEMPT APPLICATION & TAX EXEMPT DETERMINATION LETTER AVAILABLE TO THE PUBLIC UPON REQUEST. IATSE LOCAL 17 119 W BRECKINRIDGE STREET LOUISVILLE KY 40203 616052379 LABOR UNION - SPONSOR KY 501 C 5 N/A false IBEW LOCAL 369 4315 PRESTON HWY STE 102 LOUISVILLE KY 40213 CONTRIBUTING EMPLOYER KY 501 (C) (5) N/A false EXCEL PO BOX 42345 INDIANAPOLIS IN 46242 CONTRIBUTING EMPLOYER IN N/A C CORP false FERN 645 LINN STREET CINCINNATI OH 45203 CONTRIBUTING EMPLOYER OH N/A C CORP false FREEMAN DECO PO BOX 660613 DALLAS TX 75266 CONTRIBUTING EMPLOYER TX N/A C CORP false GENESIS 10801 PLANTSIDE DRIVE LOUISVILLE KY 40299 CONTRIBUTING EMPLOYER KY N/A C CORP false KENTUCKY CENTER 501 WEST MAIN STREET LOUISVILLE KY 40202 CONTRIBUTING EMPLOYER KY N/A C CORP false LANCASTER 3745 E 150 SOUTH TIPTON IN 46072 CONTRIBUTING EMPLOYER IN N/A C CORP false LOG STILLDANT 225 DEE HEAD ROAD NEW HAVEN KY 40051 CONTRIBUTING EMPLOYER KY N/A C CORP false NTH DEGREE 3237 SATELLITE BLVD DULUTH GA 30096 CONTRIBUTING EMPLOYER GA N/A C CORP false PHOENIX PO BOX 34096 LOUISVILLE KY 40232 CONTRIBUTING EMPLOYER KY N/A C CORP false ROCK LABOR 201 ROCK LITITZ BLVD LITITZ PA 17543 CONTRIBUTING EMPLOYER LA N/A C CORP false SHEPARD 1424 HILLS PLACE NW ATLANTA GA 30318 CONTRIBUTING EMPLOYER GA N/A C CORP false SHO LINK 13975 W POLO TRAIL DR LAKE FOREST IL 60045 CONTRIBUTING EMPLOYER IL N/A C CORP false PURPLE TALLY PO BOX 953 LAKEVILLE MN 55044 CONTRIBUTING EMPLOYER MN N/A C CORP false WESTBRECK 119 W BRECKINRIDGE ST LOUISVILLE KY 40203 CONTRIBUTING EMPLOYER KY N/A C CORP true false false false false false false false false false false false false true false false false false false false IBEW LOCAL 369 m 147837 COST EXCEL m 4946 COST FERN m 149786 COST FREEMAN DECO m 54067 COST GENESIS m 33896 COST KENTUCKY CENTER m 146684 COST LANCASTER m 6156 COST LOG STILLDANT m 8618 COST NTH DEGREE m 33669 COST PHOENIX m 16871 COST ROCK LABOR m 919 COST SHEPARD m 7000 COST SHO LINK m 19640 COST PURPLE TALLY m 454 COST WESTBRECK m 35902 COST