SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
IRON WORKERS DISTRICT COUNCIL OF
NEW ENGLAND HEALTH AND WELFARE FUND
Employer identification number

04-2163872
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity











Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)IRON WORKERS ANNUITY FUND
161 GRANITE AVE

DORCHESTER,MA02124
04-2647320
EMPLOYEE BENEFITS MA 401    
 
No
(2)IRON WORKERS PENSION FUND
161 GRANITE AVE

DORCHESTER,MA02124
04-2591016
EMPLOYEE BENEFITS MA 401    
 
No
(3)IRON WORKERS DISTRICT COUNCIL LABOR MANAGEMENTCORP TRUST
195 OLD COLONY AVE

SOUTH BOSTON,MA02127
04-3216519
CONTRACTOR ASSOCIATION MA 501(C)9    
 
No
(4)IRON WORKERS UNION LOCAL NO 7
195 OLD COLONY AVE

SOUTH BOSTON,MA02127
04-1473615
LABOR UNION MA 501(C)5    
 
No
(5)IRON WORKERS LOCAL 7 JOINT APPRENTICE COMMITTEE
195 OLD COLONY AVE

SOUTH BOSTON,MA02127
04-6110167
EDUCATION OF APPRENTIC IRON WORKERS MA 501(C)3    
 
No




For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Page 2
Schedule R (Form 990) 2023
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) A & A WINDOW PRODUCTS

 
 
  MA  
           
(2) A G F STEEL INC

 
 
  MA  
           
(3) A T R SALES INC

 
 
  MA  
           
(4) ABLS REBAR LLC

 
 
  NH  
           
(5) ACCORD STEEL & PRECAST E

 
 
  MA  
           
(6) ACTION STEEL LLC

 
 
  CT  
           
(7) ADVANCED STEEL ERECTORS

 
 
  IL  
           
(8) AETNA BRIDGE

 
 
  RI  
           
(9) AJAX CONSTRUCTION CO INC

 
 
  RI  
           
(10) ALGAR CONSTRUCTION CORP

 
 
  MA  
           
(11) ALL PROS CONSTRUCTION SE

 
 
  CT  
           
(12) ALTERED STEEL CONSTRUCTI

 
 
  RI  
           
(13) AMB IRON

 
 
  NH  
           
(14) ANDELLA IRON INC

 
 
  MA  
           
(15) ANGEL WING ERECTORS LTD

 
 
  CA  
           
(16) ANVIL STEEL ENGINEERING

 
 
  MA  
           
(17) AP IRON DESIGN INC

 
 
  MA  
           
(18) A-PLUS WELDING AND IRONW

 
 
  MA  
           
(19) ARC ERECTING INC

 
 
  ME  
           
(20) ATLANTIC BRIDGE & ENG

 
 
  NH  
           
(21) ATS CAULKING SUPPLY INC

 
 
  NY  
           
(22) AZTEC STEEL INC

 
 
  MA  
           
(23) BADD BROS INC

 
 
  MA  
           
(24) BARLETTA AETNA

 
 
  MA  
           
(25) BARNHART CRANE & RIGGING

 
 
  TN  
           
(26) BENSON INDUSTRIES LLC

 
 
  OR  
           
(27) BERLIN STEEL

 
 
  CT  
           
(28) BHDO&GAETNA I495 I90 J

 
 
  MA  
           
(29) BHI ENERGY SPECIALTY SER

 
 
  GA  
           
(30) BLACK & VEATCH CONSTRUCT

 
 
  KS  
           
(31) BLAIR CONSTRUCTION OF AU

 
 
  NY  
           
(32) BLAKESLEE PRE-STRESS INC

 
 
  CT  
           
(33) BOSS STEEL INC

 
 
  MA  
           
(34) BOSTON BRIDGE SERVICES I

 
 
  MA  
           
(35) BRADFORD WELDING & TRUCK

 
 
  MA  
           
(36) BRAND SAFWAY

 
 
  MA  
           
(37) C & J FORMS LLC

 
 
  RI  
           
(38) CAPASSO ENTERPRISES INC

 
 
  CT  
           
(39) CAPCO STEEL ERECTION COM

 
 
  RI  
           
(40) CAPITAL IRON WORKS LLC

 
 
  NH  
           
(41) CAT STEEL LLC

 
 
  MA  
           
(42) CCB INC

 
 
  ME  
           
(43) CENTRAL INDUSTRIAL LLC

 
 
  MI  
           
(44) CHAMPION SPECIALTY SERVI

 
 
  FL  
           
(45) CHANDLER ARCHITECTURAL P

 
 
  MA  
           
(46) CHAPMAN CONSTRUCTION GRO

 
 
  MA  
           
(47) CHARLES SMITH STEEL LLC

 
 
  NH  
           
(48) CHERRY HILL GLASS CO

 
 
  CT  
           
(49) CITY STEEL INC

 
 
  MI  
           
(50) COLLINS OVERHEAD DOOR CO

 
 
  MA  
           
(51) COMPOSITE COMPANY

 
 
  MA  
           
(52) CONSTRUCTIVE SERVICES I

 
 
  MA  
           
(53) CRF INC INTERIOR SYSTEM

 
 
  CT  
           
(54) CUSTOM IRON WORKS INC

 
 
  RI  
           
(55) D & S WELDING AND EQUIPM

 
 
  MA  
           
(56) DA COLLINS CONSTRUCTIO

 
 
  NY  
           
(57) DAM CONCRETE CONSTRUC

 
 
  MA  
           
(58) DANIEL KOURY CONSTRUCTIO

 
 
  RI  
           
(59) DANIEL MARR AND SON CO

 
 
  MA  
           
(60) DERR AND ISBELL CONSTRUC

 
 
  NY  
           
(61) DIAMOND STEEL & FABRICAT

 
 
  MA  
           
(62) DORITAS LLC

 
 
  RI  
           
(63) E D M CONSTRUCTION INC

 
 
  MA  
           
(64) EAST COAST REBAR INC

 
 
  MA  
           
(65) EASTWIND CORPORATION

 
 
  MA  
           
(66) ELDORADO CLIMBING WALLS

 
 
  CO  
           
(67) ENDIPREV USA INC

 
 
  TX  
           
(68) FROMMELT EQUIPMENT CO I

 
 
  MA  
           
(69) FUSE EQUIPMENT LLC

 
 
  MA  
           
(70) G & C CONCRETE CONSTRUCT

 
 
  MA  
           
(71) GM MCCROSSIN

 
 
  PA  
           
(72) GENERAL WELDING & FABRIC

 
 
  CT  
           
(73) GLOBAL WIND SERVICE US

 
 
  TX  
           
(74) GP EAST STEEL CO

 
 
  MA  
           
(75) GRANITE MECHANICAL INC

 
 
  NH  
           
(76) GREG LOGISTICS LLC

 
 
  NY  
           
(77) H & A STEEL LLC

 
 
  MA  
           
(78) H B WELDING INC

 
 
  RI  
           
(79) HART ENGINEERING CORP

 
 
  RI  
           
(80) HAVEN STEEL ERECTORS INC

 
 
  CT  
           
(81) HAWTHORNE STEEL ERECTORS

 
 
  NH  
           
(82) HERITAGE IRON WORKS INC

 
 
  MA  
           
(83) HERITAGE RESTORATION LLC

 
 
  MA  
           
(84) IMPERATOREALL REACH IN

 
 
  RI  
           
(85) INDEPENDENT WELDING INC

 
 
  MA  
           
(86) INSTEEL CORP

 
 
  MA  
           
(87) IPC LYDON LLC

 
 
  MA  
           
(88) IPSWICH BAY GLASS CO IN

 
 
  MA  
           
(89) J & J CONSTRUCTION & RIG

 
 
  NY  
           
(90) J B RAILS AND FABRICATIO

 
 
  RI  
           
(91) J F WHITE CONTRACTING CO

 
 
  MA  
           
(92) J K GLASS COMPANY INC

 
 
  MA  
           
(93) J L MARSHALL & SONS INC

 
 
  MA  
           
(94) JACKSON GLASS INC

 
 
  MA  
           
(95) JOHN ROCCHIO CORPORATION

 
 
  RI  
           
(96) JOHN STRAFACH & SONS INC

 
 
  RI  
           
(97) JULIAN CRANE & EQUIPMENT

 
 
  MA  
           
(98) K & G ENTRANCES INC

 
 
  MA  
           
(99) KAT STEEL SERVICES INC

 
 
  MA  
           
(100) KIVA SYSTEMS INC

 
 
  MA  
           
(101) LIBERTY EQUIPMENT & SUPP

 
 
  MA  
           
(102) LOCAL 37

 
 
  RI  
           
(103) LOCAL 37 JAC

 
 
  RI  
           
(104) LOCAL 7

 
 
  MA  
           
(105) LOCAL 7 BUILDING ASSOCIA

 
 
  MA  
           
(106) LOCAL 7 JAC

 
 
  MA  
           
(107) LOFSTROM WELDING & FABRI

 
 
  CT  
           
(108) LUND REBAR SERVICES INC

 
 
  MA  
           
(109) MACKAY CONCRETE CONSTRUC

 
 
  MA  
           
(110) MAIA STEEL PLACERS INC

 
 
  MA  
           
(111) MALATOS IRON WORKS

 
 
  MA  
           
(112) MAMMOET USA NORTH INC

 
 
  TX  
           
(113) MANAFORT BROTHERS INC

 
 
  CT  
           
(114) MANAFORT-PRECISION LLC

 
 
  CT  
           
(115) MARGUERITE CONCRETE INC

 
 
  MA  
           
(116) MASSEY ARCHITECTURAL SYS

 
 
  CT  
           
(117) MASSEY'S PLATE GLASS & A

 
 
  CT  
           
(118) MCGREGOR INDUSTRIES INC

 
 
  PA  
           
(119) MD LIFTS LLC

 
 
  NJ  
           
(120) MELO'S RODBUSTERS

 
 
  MA  
           
(121) METRO GLASS & METAL

 
 
  MA  
           
(122) MIDLAND TECH LLC

 
 
  NY  
           
(123) MIDWEST STEEL INC

 
 
  MI  
           
(124) MIG CORPORATION

 
 
  MA  
           
(125) MILLER REBAR LLC

 
 
  CT  
           
(126) MODERN GLASS & ALUMINUM

 
 
  MA  
           
(127) MS STEEL LLC

 
 
  NH  
           
(128) NATIONAL STEEL ERECTORS

 
 
  OK  
           
(129) NEW ENGLAND BUILDING & B

 
 
  RI  
           
(130) NEW ENGLAND REBAR LLC

 
 
  CT  
           
(131) NEW HAMPSHIRE STEEL EREC

 
 
  NH  
           
(132) NITCO LLC

 
 
  MA  
           
(133) NORTH AMERICAN STEEL COR

 
 
  MA  
           
(134) NORTH SHORE STEEL CO INC

 
 
  MA  
           
(135) NORTHEAST STEEL ERECTORS

 
 
  MA  
           
(136) NORTHEASTERN STEEL CORPO

 
 
  MA  
           
(137) O'BRIEN STEEL ERECTORS

 
 
  MA  
           
(138) OFFSHORE INLAND MARINE &

 
 
  FL  
           
(139) ORBIS SIBRO INCORPORATE

 
 
  SC  
           
(140) OVERHEAD DOOR COMPANY OF

 
 
  MA  
           
(141) OVERHEAD DOOR OF BOSTON

 
 
  MA  
           
(142) PERMASTEELISA NORTH AMER

 
 
  CT  
           
(143) PRECAST SERVICES INC

 
 
  OH  
           
(144) PRECISION STEEL PLACERS

 
 
  MA  
           
(145) PRESTIGE IRONWORKS LLC

 
 
  NH  
           
(146) PRIME STEEL ERECTING

 
 
  MA  
           
(147) PRIORITY STEEL INDUSTRIA

 
 
  IN  
           
(148) PRO-BEL ENTERPRISES LIMI

 
 
  CA  
           
(149) QUINN BROS OF ESSEX IN

 
 
  MA  
           
(150) R I WELDING & FABR INC

 
 
  RI  
           
(151) RAM INDUSTRIES LLC

 
 
  CT  
           
(152) RAYCON CONSTRUCTION

 
 
  MA  
           
(153) REGIS STEEL CORPORATION

 
 
  MA  
           
(154) REMINGTON STEEL

 
 
  RI  
           
(155) RHODE ISLAND REBAR INC

 
 
  RI  
           
(156) RIGGS DISTLER & COMPANY

 
 
  MD  
           
(157) ROMAN IRON WORKS INC

 
 
  MA  
           
(158) RYAN IRON WORKS INC

 
 
  MA  
           
(159) SALEM GLASS CO

 
 
  MA  
           
(160) SANFORD CONTRACTING INC

 
 
  MA  
           
(161) SAUGUS CONSTRUCTION CORP

 
 
  MA  
           
(162) SIX26 CONSTRUCTION IN

 
 
  MA  
           
(163) SKANE IRONWORKS

 
 
  MA  
           
(164) SMITH STEEL ERECTORS

 
 
  MA  
           
(165) SOUTH COAST STEEL LLC

 
 
  MA  
           
(166) SOUTH SHORE CONTRACTING

 
 
  MA  
           
(167) SOUTHERN NEW ENGLAND INS

 
 
  CT  
           
(168) STEEL CONNECTIONS INC

 
 
  MA  
           
(169) STEELMAN PRODUCTION SERV

 
 
  NH  
           
(170) STELLAR STEEL ERECTORS L

 
 
  CT  
           
(171) STK WELDING AND IRONWORK

 
 
  MA  
           
(172) STORAGE COORDINATORS INC

 
 
  PA  
           
(173) STRUCTURAL SERVICES INC

 
 
  PA  
           
(174) STRUCTURAL TECHNOLOGIES

 
 
  VA  
           
(175) STRUCTURES DEREK INTERNA

 
 
  CA  
           
(176) SULLIVAN & MERRITT INC

 
 
  ME  
           
(177) SUNRISE ERECTORS INC

 
 
  MA  
           
(178) T & T STEEL ERECTORS IN

 
 
  MA  
           
(179) TC-IRON

 
 
  NH  
           
(180) TEXAS SCENIC COMPANY IN

 
 
  TX  
           
(181) THE BOLDT COMPANY

 
 
  WI  
           
(182) THE CHEVIOT CORP

 
 
  MA  
           
(183) THE FREEMAN COMPANIES

 
 
  MA  
           
(184) TIE STEEL CORPORATION

 
 
  NY  
           
(185) TRI STATE BUILDING LLC

 
 
  RI  
           
(186) TRIDENT PRODUCTION WELDI

 
 
  MA  
           
(187) ULTRA LUM SERVICES LLC

 
 
  CT  
           
(188) UNIVERSAL STEEL ERECTORS

 
 
  NH  
           
(189) UPLIFT INC

 
 
  MA  
           
(190) VIKING ERECTORS

 
 
  PA  
           
(191) VITATECH ELECTROMAGNETIC

 
 
  VA  
           
(192) VSE INC

 
 
  NH  
           
(193) WALSH CONSTRUCTION CO

 
 
  IL  
           
(194) WATERTOWN IRON WORKS INC

 
 
  MA  
           
(195) WENGER TRAFFIC CORPORATI

 
 
  MN  
           
(196) WEST SHORE METALS LLC

 
 
  CT  
           
(197) ZSE INCORPORATED

 
 
  MA  
           
Schedule R (Form 990) 2023
Page 3
Schedule R (Form 990) 2023
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1) IRON WORKERS ANNUITY FUND

Q 241,800 TIME STUDY
(2) IRON WORKERS PENSION FUND

Q 568,786 TIME STUDY
(3) IRON WORKERS DISTRICT COUNCIL LMCT

Q 1,223 TIME STUDY
(4) IRON WORKERS LOCAL UNION NO 7

Q 99,521 TIME STUDY
(5) IRON WORKERS LOCAL 7 JOINT APPRENTICE COMMITTEE

Q 5,217 TIME STUDY

Schedule R (Form 990) 2023
Page 4
Schedule R (Form 990) 2023
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2023
Page 5
Schedule R (Form 990) 2023
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) 2023

Additional Data


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