2025-04-15T05:28:29-00:00 2024-06-30 650292391 LaPadula Carlson Co 550 Biltmore Way Suite 1200 Coral Gables FL 33134 990 2023-07-01 237039754 PLASTERERS' & CEMENT MASONS' LOCAL 148 HEALTH & WELFARE FUND PLAS 6158590131 1299 Battlecreek Rd STE 200 Jonesboro GA 30236 Oscar Coleman Secretary 6158590131 2025-04-15 true Sharon Carlson P00801942 3055299300 2025-04-15 2023 2025-03-06 01:10:19Z X Oscar Coleman 2001 Caldwell Drive Goodlettsville TN 37072 6706966 false X X 1964 GA To provide health insurance benefits to elegible participants. 4 4 0 0 0 1171896 1377358 74782 171285 0 1246678 1548643 0 366061 235431 0 0 0 105911 172338 471972 407769 774706 1140874 5228167 6671380 284281 313273 4943886 6358107 To provide health insurance benefits to elegible participants. false false 407769 Comprehensive medical, dental, disability, vision, prescription drug and death benefits 407769 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 false false false false false false true 0 0 true 0 false false false false false false false false false false false false false false X 4 4 false false false false false false false true true false false true true true true true true false false false X Southern Benefits Administrators Inc 6158590131 2001 Caldwell Drive Goodlettsville TN 37072 X Chris Womack Trustee 002.00 X 0 0 0 Brett Hawley Trustee 002.00 X 0 0 0 Oscar Coleman III Secretary 002.00 X 0 0 0 James M Wilkerson Chairman 002.00 X 0 0 0 false false false Employer Contributions 1377358 1377358 180995 5148613 5158323 -9710 -9710 1548643 0 0 0 235431 235431 0 0 0 0 0 0 60826 60826 11424 11424 13005 13005 0 26069 26069 15571 15571 0 5657 5657 0 0 0 0 0 0 0 0 0 4241 4241 NSA Compliance fees 34500 34500 1045 1045 407769 407769 70993 481621 781552 640215 181141 181572 4194481 5367972 5228167 6671380 7381 16173 276900 297100 284281 313273 X 4943886 6358107 4943886 6358107 5228167 6671380 1140874 273347 X X false true X true false false Financial derivatives and other financial products Closely-held equity interests Federal income taxes Due to Broker Claims Payable Claims Incurred but not reported 28900 Estimated Future Liability 183900 Contribution Bank 84300 297100 X 1795921 273347 273347 1522574 26069 26069 1548643 361500 361500 26069 20200 46269 407769 X 2 The Trustees have evaluated the tax positions taken by the Fund and have concluded that as of June 30, 2024 there are no uncertain positions taken or expected to be taken, that would require the recognition of a liability or asset or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions until the applicable statute of limitations expires however, there are currently no audits for any tax period in progress. XII 4b Increase in current benefit obligations to or for participants. Form 990, Part VI, Section B, Line 11b The return is prepared by the Funds independent certified public accountants which also perform an audit of the Funds books and records. The return is then provided to the Trustees for review and signature. Form 990, Part VI, Section B, Line 12c The Fund is subject to ERISA and the Trustees conform to its regulations. Section 404 and 406 of ERISA contain strict fiduciary rules and conflicts of interest prohibitions. The Trustees monitor and enforce the Funds compliance with ERISA with the assistance of the Funds professionals. Form 990, Part VI, Section C, Line 19 Governing Documents Disclosure Explanation Documents available to the public upon request and approval of the trustees Form 990, Part XII, Line 2c Executive Board selects and monitors auditors for the Fund.