2025-09-30T12:36:57-07:00 2024-12-31 223163246 DAVID A GERSON CPA & ASSOCIATES PC 201 W PASSAIC ST STE 405 ROCHELLE PARK NJ 07662 990 2024-01-01 226487222 IBEW LOCAL 102 WELFARE FUND IBEW 9738871718 50 PARSIPPANY ROAD PARSIPPANY NJ 07054 BERNARD CORRIGAN Trustee 2025-09-30 true true David A Gerson P01209046 2018430444 2024 2025-03-06 01:10:19Z BERNARD CORRIGAN 50 PARSIPPANY ROAD PARSIPPANY NJ 07054 92484889 false X N/A X 1991 NJ PROVIDE GROUP HEALTH BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR QUALIFIED DEPENDENTS. 6 6 0 0 0 66137258 68029771 1577779 3312042 6436479 1273025 74151516 72614838 0 68755396 70571745 0 0 0 1790931 1703207 70546327 72274952 3605189 339886 113392233 117021381 6472777 7943093 106919456 109078288 PROVIDE GROUP HEALTH BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR QUALIFIED DEPENDENTS. false false 70571745 68029771 PROVIDED GROUP HEALTH BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR QUALIFIED DEPENDENTS. 70571745 false false false false false false false false false false true 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 true 34 0 true 0 false false false false false false false false X 6 6 false true false false false false false true true false false true true true true false false false false false X IE SHAFFER PLAN ADMINISTRATORS 6098836688 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 X BERNARD CORRIGAN Trustee 1.00 0.00 X 0 0 0 JAMES ESTABROOK Trustee 1.00 0.00 X 0 0 0 DAVID FIORE Trustee 1.00 0.00 X 0 0 0 PETER CHECHE Trustee 1.00 0.00 X 0 0 0 ROBERT WILLIAMSON III Trustee 1.00 0.00 X 0 0 0 PAUL FIORE Trustee 1.00 0.00 X 0 0 0 0 false false false HORIZON BCBS 3 PENN PLAZA EAST NEWARK NJ 07105 BENEFITS ADMINISTRATOR 1315433 GLOBAL PHARMACEUTICAL BENEFITS LLC 222 LAFAYETTE STREET NEWARK NJ 07105 BENEFITS ADMINISTRATOR 468535 FABIAN & BYRN LLC 204 EAGLE ROCK AVE ROSELAND NJ 07068 CLAIMS PROCESSING 631542 IE SHAFFER & CO 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 THIRD PARTY ADMINISTRATOR 478986 ZELIS HEALTHCARE INC 2 CROSSROADS DRIVE BEDMINSTER NJ 07921 CLAIMS REVIEW 166196 5 0 CONTRIBUTIONS 525100 68029771 68029771 68029771 3043079 3043079 0 0 0 20139014 19870051 268963 268963 268963 0 0 0 MISC INCOME 525100 99 99 PRESCRIPTION REBATES 525100 1272926 1272926 1273025 72614838 72614838 0 0 0 70571745 70571745 0 0 0 0 0 0 478986 478986 69762 69762 99474 99474 0 0 187384 187384 802863 802863 0 35303 35303 0 0 0 0 0 1039 1039 0 0 0 5922 5922 PCORI FEES 22474 22474 0 72274952 70571745 1703207 0 0 3377032 5378274 0 7105979 7789116 0 0 0 0 0 0 92612231 93254212 8975509 9282920 0 0 1321482 1316859 113392233 117021381 1038401 972344 5434376 6970749 6472777 7943093 X 106919456 109078288 106919456 109078288 113392233 117021381 339886 1818946 X false true X true false 9282920 ACCRUED HEALTH CLAIMS 6970749 6970749 X 74246400 1818946 1818946 72427454 187384 187384 72614838 70551195 70551195 187384 1536373 1723757 72274952 Part X : FIN48 Footnote 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 IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S CHANGE IN ACCRUED HEALTH CLAIMS $1536373 Form 990, Part VI, Section A, Line 3 THE ORGANIZATION UTILIZES THE SERVICES OF I.E. SHAFFER, A THIRD PARTY ADMINISTRATOR, AND FABIAN & BYRN LLC, A CLAIMS ADMINISTRATOR. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS PREPARED BY THE INDEPENDENT AUDITOR. A COPY OF THE FORM IS PROVIDED TO EACH TRUSTEE FOR THEIR REVIEW PRIOR TO SUBMISSION. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION HAS A REGULARLY SCHEDULED QUATERLY MEETING WHERE IT MONITORS COMPLIANCE WITH THE POLICY. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, FILINGS AND AUDITED FINANCIAL STATEMENTS ARE MADDE AVAILABLE UPON REQUEST OR MAY BE EXAMINED AT THE ADDRESS OF THE PLAN.