2025-07-28T19:18:52-05:00 2024-09-30 813391684 PKF SAN DIEGO LLP 2020 CAMINO DEL RIO N STE 1000 SAN DIEGO CA 92108 990 2023-10-01 260086997 NECA-IBEW DRUG-FREE WORKFORCE TRUST NECA 8585696322 PO BOX 231219 SAN DIEGO CA 921931219 JEREMY ABRAMS TRUSTEE 8585696322 2025-07-28 1 0 CURT J WELKER P00399137 6192381040 2023 2025-03-06 01:10:19Z JEREMY ABRAMS PO BOX 231219 SAN DIEGO CA 921931219 530538 0 X HTTPS://WWW.NECA-IBEW.ORG/WELFARE/ X 2004 CA DRUG TESTING FOR PARTICIPANTS TO ELIMINATE SUBSTANCE ABUSE IN THE WORKFORCE 4 4 0 0 0 0 0 0 472589 471997 2240 58541 0 0 474829 530538 0 0 131280 148560 0 0 0 0 0 226442 260078 357722 408638 117107 121900 1921970 2050906 61491 68527 1860479 1982379 TO PROMOTE AN ALCOHOL AND DRUG FREE WORKPLACE. 0 0 408638 530538 WELLNESS BENEFITS PAID FOR PARTICIPANTS 408638 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 2 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 1 0 1 1 0 0 0 1 1 0 0 1 0 0 0 CA X MATT MORFOOT 8585696322 PO BOX 231219 SAN DIEGO CA 921931219 X ANDREW BERG TRUSTEE 0.50 X X 0 0 0 JEREMY ABRAMS TRUSTEE 0.50 X 0 0 0 ROBERT DAVIES TRUSTEE 0.50 X 0 0 0 JOEL BASORE TRUSTEE 0.50 X 0 0 0 0 0 0 0 0 0 0 TELUS HEALTH 250 ROYALL STREET SUITE 210W CANTON MA 02021 DRUG TESTING 210745 1 EMPLOYER CONTRIBUTION 900099 471997 471997 471997 58541 58541 530538 471997 0 58541 148560 1404 14175 5760 6256 DRUG TESTING FEES 210745 MEMBERS' ASSISTANCE FEE 11956 PRINTING 5187 MAILING AND POSTAGE 4509 86 408638 1881963 1994327 40007 38425 18154 1921970 2050906 61491 68527 61491 68527 X 0 0 0 0 1860479 1982379 1860479 1982379 1921970 2050906 121900 0 X 0 1 X 1 0 0 X 530538 0 530538 0 530538 408638 0 408638 0 408638 PART X, LINE 2: INCOME TAXES NECA/IBEW DRUG-FREE WORKFORCE PROGRAM TRUST QUALIFIES UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AND IS THEREFORE NOT SUBJECT TO ANY FEDERAL OR STATE INCOME TAXES. THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS OBTAINED ITS DETERMINATION LETTER ON FEBRUARY 28, 2005, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THIS LETTER, HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION, INCOME TAXES ("ASC 740"). THIS ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER ASC 740, THE PLAN MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION SHOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN FIFTY PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN IS NO LONGER SUBJECT TO ANY SIGNIFICANT INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS ENDED BEFORE SEPTEMBER 30, 2021 FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THIS ORGANIZATION VOTE FOR HALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE 990 RETURN IS REVIEWED BY THE ADMINISTRATIVE MANAGER AND ATTORNEY. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE ON FILE AT THE TRUST OFFICE AND ARE AVAILABLE ON REQUEST. SAN DIEGO ELECTRICAL HEALTH AND WELFARE PO BOX 231219 SAN DIEGO CA 921931219 956035916 HEALTH AND WELFARE FUND CA 501(C)(9) 0 SAN DIEGO ELECTRICAL PENSION PLAN PO BOX 231219 SAN DIEGO CA 921931219 956101801 PENSION PLAN CA 0 SAN DIEGO ELECTRICAL INDUSTRY ADMINISTRATION CORPORATION PO BOX 231219 SAN DIEGO CA 921931219 721571046 ADMINISTRATIVE SERVICES CA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0