2026-02-10T13:07:08-06:00 2025-03-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2024-04-01 260181078 IBEW LOCAL 400 AUXILIARY WELFARE FUND C/O IE SHAFFER & CO IBEW 6097181323 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 JONATHAN D LEVINE ADMINISTRATOR 6097181323 2026-02-10 1 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2024 2025-03-06 01:10:19Z X JONATHAN D LEVINE 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 1662420 0 X N/A X 2008 NJ TO PROVIDE HEALTHCARE REIMBURSEMENT BENEFITS TO PARTICIPANTS 7 7 0 0 0 0 0 0 990005 1655580 9251 6840 0 0 999256 1662420 0 0 808700 1569785 0 0 0 0 0 73440 100012 882140 1669797 117116 -7377 798182 786127 9778 5100 788404 781027 TO PROVIDE HEALTHCARE REIMBURSEMENT BENEFITS TO PARTICIPANTS 0 0 TO PROVIDE HEALTHCARE REIMBURSEMENT BENEFITS TO PARTICIPANTS 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 X IE SHAFFER & CO 6097181323 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 ROBERT SHIMKO TRUSTEE 1.00 40.00 X 0 224590 159459 MICHAEL RICCA TRUSTEE 1.00 40.00 X 0 192502 136677 ROBERT INGMAN TRUSTEE 1.00 2.00 X 0 0 0 MICHAEL TOMASIELLO TRUSTEE 1.00 X 0 0 0 WILLIAM JONES TRUSTEE 1.00 X 0 0 0 THOMAS O JOHNSTON ESQ TRUSTEE 1.00 X 0 0 0 ELIZABETH MANZO ESQ TRUSTEE 1.00 X 0 0 0 0 417092 296136 0 0 1 0 0 EMPLOYERS CONTRIBUTION 230000 1655580 1655580 1655580 6840 6840 1662420 1655580 0 6840 1569785 5193 11429 1981 61726 1001 18246 242 FIDELITY BOND 182 BANK CHARGES 12 1669797 108764 76908 164509 149176 122642 138959 270725 274819 131542 146265 798182 786127 9778 5100 9778 5100 X 0 0 0 0 788404 781027 788404 781027 798182 786127 -7377 0 X X 0 1 X 1 0 0 GUARANTEED INVESTMENT CONTRACT 274819 C 274819 DEPOSITS 125000 DUE FROM DISTRIBUTION ACCOUNT 21265 146265 X 1660439 0 1660439 1981 1981 1662420 1667816 0 1667816 1981 1981 1669797 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED AND INFORMED THE PLAN BY A LETTER DATED MARCH 10, 2008 THAT THE PLAN AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE (IRC). THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. 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 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. X 0 0 0 ROBERT SHIMKO TRUSTEE 0 224590 0 0 0 0 0 85344 0 74115 0 384049 0 0 MICHAEL RICCA TRUSTEE 0 192502 0 0 0 0 0 73151 0 63526 0 329179 0 0 FORM 990, PART VI, SECTION A, LINE 2 ROBERT SHIMKO & MICHAEL RICCA ARE EMPLOYEES & OFFICERS OF IBEW LOCAL UNION 400. FORM 990, PART VI, SECTION A, LINE 7A UNION TRUSTEES ARE APPOINTED BY IBEW LOCAL UNION 400 & EMPLOYER TRUSTEES ARE APPOINTED BY THE NORTHERN NEW JERSEY CHAPTER, INC. NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION WHO REPRESENTS THE EMPLOYERS HAVING A CONTRACTUAL RELATIONSHIP WITH THE UNION. FORM 990, PART VI, SECTION A, LINE 8B NO SUCH COMMITTEES EXIST. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE TRUSTEES FOR THEIR REVIEW & COMMENT PRIOR TO ITS FILING. FORM 990, PART VI, SECTION C, LINE 19 THE PLAN'S GOVERNING DOCUMENTS & FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST OR MAY BE EXAMINED AT THE ADDRESS OF THE PLAN. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A BOARD OF TRUSTEES THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE ELECTION OF INDEPENDENT ACCOUNTANTS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LOCAL UNION 400 IBEW PENSION PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 226257847 PENSION FUND NJ 401(A) N/A 0 LOCAL UNION 400 IBEW WELFARE PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 222236617 TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS NJ 501(C)(9) N/A 0 LOCAL UNION 400 IBEW JOINT ANNUITY FUND 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 222160644 TO PROVIDE ANNUITY BENEFITS TO PARTICIPANTS NJ 401(A) N/A 0 IBEW 400 LOCAL UNION PO BOX 1256 WALL NJ 07719 210482995 TO REPRESENT UNION MEMBERS FOR THE PURPOSE OF COLLECTIVE BARGAINING NJ 501(C)(5) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0