2024-11-14T00:22:50-06:00 2023-12-31 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2023-01-01 232149974 STEWART EMPLOYEE BENEFIT TRUST STEW 7178549581 950 SMILE WAY YORK PA 174041725 JEREMY LYNCH TREASURER 7178549581 2024-10-30 1 0 ROBERT M GRATALO CPA P00235864 7178433804 2024-10-30 2023 2024-10-15 13:58:12Z JEREMY LYNCH 950 SMILE WAY YORK PA 174041725 17234438 0 X N/A X 1980 PA PROVIDE EMPLOYEE HEALTH BENEFITS 5 0 0 5 0 0 0 0 18423264 17234438 0 0 0 0 18423264 17234438 0 0 15921754 16249357 0 0 0 0 0 1097108 814871 17018862 17064228 1404402 170210 2132621 2876108 0 573277 2132621 2302831 PROVIDE EMPLOYEE HEALTH BENEFITS 0 0 TO PROVIDE MEDICAL, PRESCRIPTION DRUG, LIFE, VISION, DENTAL, AND DISABILITY INSURANCE BENEFITS TO EMPLOYEES OF THE STEWART COMPANIES AND THEIR DEPENDENTS. THE TRUST PROVIDED BENEFITS IN 2023 TO APPROXIMATELY 1,304 ACTIVELY PARTICIPATING EMPLOYEES. 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 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X STEWART COMPANIES 7178549581 950 SMILE WAY YORK PA 174041725 X X JEREMY LYNCH TRUSTEE 1.00 40.00 X 0 0 0 DAVID J STEWART TRUSTEE 1.00 40.00 X 0 0 0 GARY A STEWART JR TRUSTEE 1.00 40.00 X 0 0 0 GARY M GILBERT II TRUSTEE 1.00 40.00 X 0 0 0 JOSEPH P CLARK II TRUSTEE 1.00 40.00 X 0 0 0 0 0 0 0 0 0 0 HIGHMARK BLUE SHIELD 1800 CENTER STREET CAMP HILL PA 17089 CLAIMS ADMIN. AND OTHER FEES 332144 YORK BUILDING PRODUCTS COMPANY INC 950 SMILE WAY YORK PA 17404 CLAIMS ADMIN. AND OTHER FEES 105180 2 EMPLOYER CONTRIBUTIONS 525100 11854571 11854571 PARTICIPANT CONTRIBUTIONS 525100 5379867 5379867 17234438 17234438 17234438 0 0 16249357 8750 170369 7325 626850 OTHER 1577 17064228 1062382 398048 1070239 2478060 2132621 2876108 573277 0 573277 X 0 0 0 0 2132621 2302831 2132621 2302831 2132621 2876108 170210 0 X X 0 1 X 1 0 0 X 17234438 0 17234438 0 17234438 17064228 0 17064228 0 17064228 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE IRS, AND THE PLAN SPONSOR BELIEVES THE PLAN, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE AS DESIGNED. U.S. GAAP REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN. MANAGEMENT EVALUATED THE PLAN'S TAX POSITIONS AND CONCLUDED THAT THE PLAN HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2020. FORM 990, PART V, LINE 1C: THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD COMPLY ACCORDINGLY. FORM 990, PART VI, SECTION A, LINE 2 GARY A. STEWART JR., DAVID J. STEWART, AND GARY M. GILBERT II HAVE A FAMILY RELATIONSHIP. GARY A. STEWART JR., DAVID J. STEWART, GARY M. GILBERT II, JOSEPH P. CLARK II, AND JEREMY LYNCH ALL HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE TRUSTEES WERE APPOINTED BY THE EMPLOYERS WHO ARE THE CURRENT EMPLOYERS PARTICIPATING IN THE BENEFIT PLAN. THESE CORPORATIONS AND PARTNERSHIPS, ALL LISTED ON SCHEDULE R, HAVE THE RIGHT TO REMOVE A TRUSTEE AND APPOINT A REPLACEMENT TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES APPOINTS A QUALIFIED BOARD MEMBER TO REVIEW THE 990 BEFORE FILING. THE APPOINTED TRUSTEE THEN REVIEWS THE 990 WITH THE REST OF THE BOARD. THE PRESENTATION DOES NOT ALWAYS OCCUR BEFORE FILING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. THEY ARE AVAILABLE TO BENEFIT PLAN PARTICIPANTS UPON REQUEST. FORM 990, PART VII, SECTION A: THE STEWART EMPLOYEE BENEFIT TRUST TRUSTEES ARE EMPLOYEES OF THE ORGANIZATIONS PARTICIPATING IN THE STEWART EMPLOYEE BENEFIT TRUST. THE TRUSTEE'S COMPENSATION PAID BY THESE RELATED ORGANIZATIONS IS ATTRIBUTABLE TO THEIR EMPLOYMENT AT THESE ORGANIZATIONS AND IS NOT CONSIDERED COMPENSATION RELATED TO THEIR STEWART EMPLOYEE BENEFIT TRUST TRUSTEE FUNCTION. FORM 990, PART XII, LINE 2C: THE STEWART EMPLOYEE BENEFIT TRUST BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. 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