2026-02-10T14:46:55-06:00 2025-03-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2024-04-01 222236617 TRUSTEES LOCAL 400 IBEW WELFARE FUND C/O IE SHAFFER & CO TRUS 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 JONATHAN D LEVINE 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 17695722 0 X N/A X 1978 NJ TO PROVIDE GROUP HEALTH BENEFITS TO ELIGIBLE PARTICIPANTS. 7 7 0 0 0 0 0 0 15234594 16565888 252615 370097 18 13017 15487227 16949002 0 0 14051629 13827046 0 0 0 0 0 633310 679297 14684939 14506343 802288 2442659 13477898 16430012 1918123 2121697 11559775 14308315 TO PROVIDE GROUP HEALTH BENEFITS TO ELIGIBLE PARTICIPANTS. 0 0 TO PROVIDE GROUP HEALTH BENEFITS TO ELIGIBLE PARTICIPANTS. 0 0 0 0 0 0 0 0 0 0 1 0 1 1 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 IE SHAFFER & CO 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 THIRD PARTY ADMINISTRATOR 442055 HORIZON HEALTHCARE SERVICES INC 3 PENN PLAZA EAST NEWARK NJ 07105 CLAIMS PROCESSING 341165 2 EMPLOYERS CONTRIBUTIONS 230000 15321881 15321881 PARTICIPANTS CONTRIBUTIONS 230000 1244007 1244007 16565888 406305 406305 710512 746720 -36208 -36208 -36208 OTHER INCOME 525100 13017 13017 13017 16949002 16578905 0 370097 13827046 47056 63296 66943 463138 9616 19834 1886 PCORI FEE 4719 BANK FEES 2627 FIDELITY BOND 182 14506343 1715839 3094720 46531 56555 1349706 1298782 3661 3734 2892039 3793198 6285178 6737548 1184944 1445475 13477898 16430012 182455 101865 1735668 2019832 1918123 2121697 X 0 0 0 0 11559775 14308315 11559775 14308315 13477898 16430012 2442659 305881 0 X X 0 1 X 1 0 0 GUARANTEED INVESTMENT CONTRACT 6737548 F 6737548 PRESCRIPTION REBATES RECEIVABLE 634038 RECIPROCALS RECEIVABLE 457702 ACCRUED INTEREST 28104 ADVANCE DEPOSIT 288572 MISCELLANEOUS RECEIVABLE 10514 STOP LOSS RECEIVABLE 26545 1445475 BENEFIT OBLIGATIONS PAYABLE 1258000 RECIPROCALS PAYABLE 339927 DUE TO AFFILIATED FUNDS 420393 DUE TO BROKER 1512 2019832 X 17189790 305881 305881 16883909 65093 65093 16949002 14429250 0 14429250 65093 12000 77093 14506343 PART X, LINE 2: THE PLAN HAS RECEIVED AN EXEMPTION LETTER FROM THE IRS, STATING THAT THE VEBA TRUST ESTABLISHED UNDER THE PLAN WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE PROVISIONS OF SECTION 501(C)(9) OF THE IRC. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2024 FOR UNRELATED BUSINESS TAXABLE INCOME. THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST WAS TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. 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 ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS PAYABLE 12,000. 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 IBEW LOCAL UNION 400 AUXILIARY WELFARE FUND 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 260181078 TO PROVIDE HEALTHCARE REIMBURSEMENT 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