2024-10-11T23:06:24-04:00 2023-12-31 621802605 DANIELS IRWIN & AYLOR 223 MADISON STREET SUITE 112 MADISON TN 371153660 990 2023-01-01 620933920 MEMPHIS CONSTRUCTION BENEFIT FUND MEMP 6158590131 PO BOX 1449 GOODLETTSVILLE TN 370701449 BRANDON OSBAHR CHAIRMAN 9013455825 2024-10-04 false DOUGLAS A IRWIN P01363756 6158686008 2024-10-11 2023 2024-10-15 13:58:12Z BRANDON OSBAHR 6794655 false X X 1975 TN PROVISION OF BENEFITS TO PARTICIPANTS. 4 4 1 0 0 2308816 2718839 -140303 320267 301303 13182 2469816 3052288 0 2255014 1750867 1612 404 0 0 529491 579951 2786117 2331222 -316301 721066 6763019 7527923 1413463 1457301 5349556 6070622 PROVISION OF BENEFITS TO PARTICIPANTS. false false THE PROVISION OF HEALTH, DENTAL, VISION, TEMPORARY DISABILITY AND LIFE INSURANCE BENEFITS TO PLAN PARTICIPANTS. 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 false false true 32 0 true 1 true false false false false false false false false X 4 4 false 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 JAMES K ESTABROOK TRUSTEE 2.00 X 0 0 0 DAVID W SINK JR SECRETARY 2.00 X X 0 0 0 BRANDON OSBAHR CHAIRMAN 2.00 X X 0 0 0 FRANK A RODGERS TRUSTEE 2.00 X 0 0 0 false false false UNITEDHEALTHCARE 5901 LINCOLN DRIVE MINNEAPOLIS MN 55436 PPO 107522 1 EMPLOYER CONTRIBUTIONS 2591686 2591686 EMPLOYEE CONTRIBUTIONS 127153 127153 2718839 406354 406354 3656280 3742367 -86087 -86087 -86087 FORMULARY REBATES 10805 10805 CONFERENCE/TRAVEL EXPENSE REI 950 950 LATE PENALTIES 714 714 713 713 13182 3052288 2732021 320267 1750867 404 68400 15666 18000 19750 132752 3419 553 183389 EMPLOYEE GROUP WAIVER PLA 121914 FIDUCIARY LIABILITY INSUR 5300 BANK CHARGES 2853 CYBER LIABILITY INSURANCE 2436 5519 2331222 0 0 0 172446 253828 67171 107226 474358 275904 14527 21373 6034517 6869592 6763019 7527923 1413463 1457301 1413463 1457301 X 5349556 6070622 5349556 6070622 6763019 7527923 721066 X false true X true false X 3052288 3052288 3052288 2331222 2331222 2331222 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 3 SOUTHERN BENEFIT ADMINISTRATORS, INC. FORM 990, PAGE 6, PART VI, LINE 7A EMPLOYER TRUSTEES ARE APPOINTED BY THE EMPLOYER ASSOCIATION WHILE UNION TRUSTEES ARE APPOINTED BY PLUMBERS LOCAL UNION NO. 17 OF THE UNITED ASSOCIATION OF JOURNEYMEN AND APPRENTICES. 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 ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD IT 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 IT QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. ALL COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST. MEMPHIS PLUMBERS JATC N/A false PLUMBERS LOCAL NO 17 N/A false CFMVR-TESCO N/A false false HARRIS MOUNTAIN WEST N/A false false HAYNES PLUMBING N/A false false ACUFF ENTERPRISES N/A false CS3 N/A false DAMON-MARCUS COMPANY N/A false DE-CAL N/A false FM SYLVAN N/A false GA RICH & SONS N/A false GIPSON MECHANICAL CONTRACTORS N/A false GOYETTE MECHANICAL N/A false ICON MECHANICAL N/A false KIEWIT POWER CONSTRUCTORS N/A false KINETIC SYSTEMS N/A false KRAG PLUMBING COMPANY N/A false MID-SOUTH PLUMBING COMPANY N/A false MORGAN & THORNBURG N/A false PLUMBING CONTRACTORS N/A false TRI-STATE PLUMBING N/A false W&TMAGNOLIA N/A false WA SOEFKER & SON N/A false WHITE PLUMBING & MECHANICAL N/A false false false false false false false false false false false false false false false false false false false false