IBEW LOCAL UNION 5 & WESTERN PA CHAPTER NECA: Form 990, tax year 2022
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- Organization
- IBEW LOCAL UNION 5 & WESTERN PA CHAPTER NECA (EIN 25-6032106)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-05-15
- IRS object ID
- 202321359349308257
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-15T12:17:12-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 470900880 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIBRE CPA GROUP PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7501 WISCONSIN AVENUE STE 1200W | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 256032106 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTERN PENNSYLVANIA ELECTRICAL | BusinessNameLine1Txt |
| Business Name Line2 | EMPLOYEES INSURANCE TRUST FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 4124321125 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 HOT METAL STREET 200 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152032357 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS R MCINTYRE | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 4124321125 | PhoneNum |
| Signature | 2023-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | THOMAS | PersonFirstNm |
| Person Last | MCINTYRE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH M HERISHEN CPA | PreparerPersonNm |
| PTIN | P00361968 | PTIN |
| Phone | 2023319880 | PhoneNum |
| Preparation | 2023-05-15 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | THOMAS R MCINTYRE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 HOT METAL STREET | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $90,848,817 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH AND DEATH BENEFITS TO PARTICIPANTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $48,995,669 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $51,375,878 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,936,610 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,829,308 | CYInvestmentIncomeAmt |
| PY Other Revenue | $357,534 | PYOtherRevenueAmt |
| CY Other Revenue | $253,415 | CYOtherRevenueAmt |
| PY Total Revenue | $63,289,813 | PYTotalRevenueAmt |
| CY Total Revenue | $56,458,601 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $59,717,237 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $58,487,292 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,483,185 | PYOtherExpensesAmt |
| CY Other Expenses | $2,594,732 | CYOtherExpensesAmt |
| PY Total Expenses | $62,200,422 | PYTotalExpensesAmt |
| CY Total Expenses | $61,082,024 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,089,391 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$4,623,423 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $132,179,454 | TotalAssetsBOYAmt |
| Total Assets EOY | $111,725,505 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $419,435 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $473,079 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $131,760,019 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $111,252,426 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HEALTH AND DEATH BENEFITS TO PARTICIPANTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE PLAN PROVIDES HEALTH AND DEATH BENEFITS COVERING EMPLOYEES OF PARTICIPATING ELECTRICAL CONTRACTORS WHO RECOGNIZE LOCAL UNION NO 5, INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS AS THE COLLECTIVE BARGAINING REPRESENTATIVE, AND CONTRIBUTE TO THE WESTERN PENNSYLVANIA ELECTRICAL EMPLOYEES INSURANCE TRUST FUND. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CDS ADMINISTRATORS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4124321155 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 HOT METAL STREET | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152032307 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| MICHAEL DUNLEAVY | |||||||
| CHAIRMAN - UNION TRUSTEE | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAMES FERRY II | |||||||
| EMPLOYER TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH RIOS | |||||||
| EMPLOYER TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TODD MIKEC | |||||||
| EMPLOYER TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL VARHOLLA | |||||||
| UNION TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $159,367 | $0 | |
| THOMAS MCINTYRE | |||||||
| UNION TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $184,260 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $343,627 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTRAL DATA SERVICES INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 HOT METAL STREET | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONTRACT ADMINISTRATION | ServicesDesc |
| Compensation | $1,934,607 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 525100 | $51,236,218 | $51,236,218 |
| UNION CONTRIBUTIONS | 525100 | $139,660 | $139,660 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $51,375,878 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,489,804 | TotalRevenueColumnAmt |
| Exclusion | $2,489,804 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $36,729,720 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $34,390,216 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,339,504 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,339,504 | TotalRevenueColumnAmt |
| Exclusion | $2,339,504 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| REBATES - REFUNDS | 525100 | $244,252 | $244,252 |
| INVESTMENT INCOME - CLASS ACTION | 900001 | $9,163 | $9,163 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $253,415 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $56,458,601 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $51,375,878 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,082,723 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,487,292 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,203 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,798 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400,704 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,800 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,281 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,857 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CDS PROCESSING FEE | $1,388,651 |
| CDS BENEFITS ADMINISTRA | $545,956 |
| FEDERAL EXCISE TAX (PCO | $15,392 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,082,024 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,588,166 | BOYAmt |
| EOY | $10,004,290 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,643,304 | BOYAmt |
| EOY | $4,978,154 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,949 | BOYAmt |
| EOY | $76,242 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,770,715 | BOYAmt |
| EOY | $73,612,804 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,056,012 | BOYAmt |
| EOY | $22,994,454 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,308 | BOYAmt |
| EOY | $59,561 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,179,454 | BOYAmt |
| EOY | $111,725,505 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,435 | BOYAmt |
| EOY | $473,079 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,435 | BOYAmt |
| EOY | $473,079 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,760,019 | BOYAmt |
| EOY | $111,252,426 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,760,019 | BOYAmt |
| EOY | $111,252,426 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,179,454 | BOYAmt |
| EOY | $111,725,505 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$4,623,423 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$15,970,707 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $86,537 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| COMMON COLLECTIVE TRUST | $3,921,585 | F |
| LIMITED PARTNERSHIP | $19,072,869 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $22,994,454 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $40,087,190 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$15,970,707 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$15,970,707 | RevenueNotReportedAmt |
| Revenue Subtotal | $56,057,897 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $400,704 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $400,704 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $56,458,601 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $60,681,320 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $60,681,320 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $400,704 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $400,704 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $61,082,024 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. PLAN MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS TAKEN BY THE FUND THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY OR JEOPARDIZE ITS TAX EXEMPT STATUS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| THOMAS MCINTYRE | ||||||||||||||
| UNION TRUSTEE | $0 | $184,260 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $184,260 | $0 | $0 |
| MICHAEL VARHOLLA | ||||||||||||||
| UNION TRUSTEE | $0 | $159,367 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $159,367 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE LOCAL CHAPTER OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (IBEW) ARE MEMBERS OF THE WPEE INSURANCE TRUST FUND. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE LOCAL CHAPTER OF IBEW, WHO ARE MEMBERS OF THE WPEE INSURANCE TRUST FUND, ELECT THE BOARD CHAIRMAN OF THE INSURANCE TRUST FUND. THE CHAIRMAN APPOINTS THE OTHER TWO UNION TRUSTEES FOR THE FUND. THE WESTERN PENNSYLVANIA CHAPTER, NECA APPOINTS THE THREE EMPLOYER TRUSTEES. THE IBEW MEMBERSHIP HAVE NO OTHER POWERS IN REGARD TO THE GOVERNANCE OF THE INSURANCE TRUST FUND. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF TRUSTEES IS PROVIDED A DRAFT OF THE FORM 990 FOR REVIEW PRIOR TO THE SUBMISSION OF THE FORM 990. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FUND MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO PARTICIPANTS AND BENEFICIARIES AS REQUIRED BY ERISA. |
| FORM 990, PART XI, LINE 9: | PROFESSIONAL FEES PAID IN 2022 BUT ACCRUED AS AP ON 2021 FINANCIALS 86,537. |
| FORM 990, PART XII LINE 2C | THE PROCESS HAS REMAINED CONSISTENT FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| WPEE - NECA | ||||||||
| 5 HOT METAL STREET | PITTSBURGH | PA | 15203 | 250917620 | ASSOCIATION | PA | 501(C)(6) | 0 |
| WPEE - LMCC | ||||||||
| 5 HOT METAL STREET | PITTSBURGH | PA | 15203 | 251691818 | LABOR MANAGEMENT | PA | 501(C)(6) | 0 |
| WPEE - WAGE & FRINGE | ||||||||
| 5 HOT METAL STREET | PITTSBURGH | PA | 15203 | 256120617 | BENEFIT FUND | PA | 501(C)(9) | 0 |
| WPEE - DEFERRED COMPENSATION FUND | ||||||||
| 5 HOT METAL STREET | PITTSBURGH | PA | 15203 | 251368983 | BENEFIT FUND | PA | 401(A) | 0 |
| WPEE - PENSION FUND | ||||||||
| 5 HOT METAL STREET | PITTSBURGH | PA | 15203 | 256032108 | BENEFIT FUND | PA | 401(A) | 0 |
| WPEE - APPRENTICESHIP CORP | ||||||||
| 5 HOT METAL STREET | PITTSBURGH | PA | 15203 | 256032059 | APPRENTICE TRAINING | PA | 501(C)(5) | 0 |
| IBEW LOCAL UNION NO 5 | ||||||||
| 5 HOT METAL STREET | PITTSBURGH | PA | 15203 | 250568225 | LABOR UNION | PA | 501(C)(5) | 0 |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (21 entries)
| EMERALD ELECTRICAL SERVICE LLC |
| HEY ELECTRIC CO LP |
| PFB ELECTRIC LLC |
| PREMIER COMMUNICATION LLC |
| PURE TECH LLC |
| SPEC ELECTRIC LLC |
| THROWER COMMUNICATIONS LLC |
| UNION ELECTRICAL CONSTRUCTION LLC |
| FREESTATE BALTIMORE LLC |
| FTBA LLC |
| SGT LLC |
| TDN ELECTRIC LLC |
| TRYDAN INDUSTRIES LLC |
| SHAMBAUGH & SON LP |
| RESINDCOM ELECTRIC LLC |
| STERLING INDUSTRIAL LLC |
| YATES ELECTRIC LLC |
| ENSCIO LLC |
| MCT SERVICES LLC |
| MIDSTATES ENERGY LLC |
| TURBINEPROS LLC |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (140 entries)
| ABM FACILITY |
| ACE LIGHTNING PROTECTION |
| ALL POWER CONTRACTING |
| BECDEL CONTROLS INC |
| BETTWY ELECTRIC INC |
| BETTWY SYSTEMS INC |
| BOB BITER ELECTRIC |
| BLACK ELECTRIC INC |
| BLACKHAWK NEFF INC |
| BOZIC COMMUNICATIONS INC |
| BRICKLEY CONSTRUCTION INC |
| BRONDER TECHNICAL OFFICE |
| BRONDER TECHNICAL SERVICE |
| BRUCE & MERRILEES ELECTRIC |
| BUCH ELECTIC |
| CHAPMAN CORPORATION |
| CHRIS LEVITT ELECTIC INC |
| CLISTA ELECTIC INC |
| COMMELEC INC |
| DAGOSTINO ELECTRONICS |
| DARR CONSTRUCTION INC |
| DELANEY TELECOM INC |
| DSL COMMUNICATIONS |
| ELCO ELECTRIC COMPANY |
| ENTERGY ELECTRIC COMPANY |
| FALLON ELECTRIC |
| FERRY ELECTRIC COMPANY |
| FRAME CONTRACTING SERVICES INC |
| FRANKL ELECTRIC |
| FREQUENCY ELECTRIC |
| FUELLGRAF CHIMNEY & TOWER |
| FUELLGRAF ELECTRIC CO INC |
| HALLSTROM-CLARK ELECTRIC |
| HANLON ELECTRIC COMPANY |
| HATZEL & BUEHLER |
| HIGH VOLTAGE MAINTENANCE CORP |
| HOFFMAN ELECTRIC COMPANY |
| IC ELECTRIC |
| IMBUE TECHNOLOGY SOLUTIONS |
| INTERCONNECT OF WEST PA |
| JOBE ELECTRIC INC |
| JON FIRESTONE ELECTRIC |
| KEYSTONE ELECTRICAL SYSTEMS |
| KIEWIT POWER CONSTRUCTORS |
| KIRBY ELECTRIC COMPANY |
| DAVE KRONENWETTER |
| L CANNON COMMUNICATIONS |
| LANCO ELECTRIC |
| LIGHTHOUSE ELECTRIC CO INC |
| M&J ELECTRICAL CONTRACTING |
| MARE SOLUTIONS INC |
| MARIANO CONSTRUCTION |
| MARSULA ELECTRIC INC |
| MASS ELECTRIC CONSTRUCTION CO |
| MATRIX NAC INC |
| MCCARL'S MECHANICAL INC |
| MCCROSSIN ELECTRIC |
| MCCURLEY HOUSTON ELECTRIC |
| MCMURRAY ELECTRIC INC |
| MENTZELL ELECTRIC |
| MILLER ELECTRIC CONSTRUCTION |
| MILLER INFORMATION SYSTEMS |
| NEELEY COMMUNICATIONS INC |
| OZ ENTERPRISES INC |
| PENN-OHIO ELECTRIC |
| PG PUBLISHING COMPANY |
| PITTSBURGH ASSOCIATES |
| POWER CONTRACTING COMPANY |
| PRECISION ELECTRICAL CONTRACTORS |
| PSSI STADIUM CORPORATION |
| RIGHT ELECTRICAL CONTRACTORS |
| SANTON ELECTRIC CO |
| SARGENT ELECTRIC CO |
| SCALISE INDUSTRIES |
| SCHULTHEIS ELECTRIC |
| GR SPONAUGLE & SONS INC |
| STANDARD SOLUTION INC |
| STELCO ELECTRIC INC |
| TP ELECTRIC |
| TAIL INDUSTRIES INC |
| TECHNICAL MGMT ASSOCIATES |
| TEMS |
| TJR ENTERPRISES INC |
| TOP RIDGE INC |
| TRI-RIVERS ELECTRIC INC |
| UNICCO SERVICE CO |
| UNIVERSITY OF PGH |
| VANTAGE CORPORATION |
| VERN'S ELECTRIC |
| WELLINGTON ENERGY |
| WELLINGTON POWER CORP |
| WESTIN CONVENTION CENTER |
| WOOD ELECTRICAL CONSTRUCTION CO |
| WYNDHAM GRAND PITTSBURGH |
| ZENITH-KEYSTONE ELECTRICAL DIVISION |
| ABM ELECTRICAL POWER SOLUTIONS |
| BLACK & VEATCH CONSTRUCTION |
| JW DIDADO ELECTRIC INC |
| JOE DICKEY ELECTRIC |
| LUGAILA MECHANICAL INC |
| PPG PAINTS ARENA |
| VEC INC |
| WINDY HILL CONTROL SYSTEM |
| IB ABEL INC |
| GR NOTO ELECTRICAL |
| THOROUGHBRED CONSTRUCTION |
| UNIVERSITY ELECTRIC INC |
| BLUESTONE COMMUNICATIONS |
| DAN GOVORA ELECTRICAL |
| HEIM EDWIN L ELECTRIC COMPANY |
| JEFFERS & LEEK ELECTRIC |
| MID STATE CONTROLS |
| NATIONAL CONDUCTOR |
| ROGERS MECHANICAL |
| AI SOLUTIONS INC |
| DELTA ELECTRICAL SYSTEMS |
| DIXON ELECTICAL SYSTEMS |
| LEVERKNIGHT ELECTIC |
| NATIONAL LIGHTING |
| O'CONNELL ELECTRIC CO |
| TURIK'S ELECTRIC |
| XL INDUSTRIAL SERVICES |
| DAVID LAWRENCE |
| HILSCHER CLARKE ELECTRIC |
| DECKER ELECTRIC |
| DAY & ZIMMERMAN |
| COVERT POWER AND CONTROLS |
| CHATHAM CTR |
| BRINKER TEAM CONSTRUCTION |
| BECA ELECTRICAL |
| BATTAGLIA ELECTRIC |
| APPELLATION CONSTRUCTION |
| BA MEIXEL ELECTRICAL INC |
| LECCE ELECTRIC |
| MJ ELECTRIC INC |
| MOC INC |
| RCI ELECTRICAL SERVICES |
| SOMERSET STEEL & EREC |
| TEC ELECTRIC |
| THOMPSON ELECTRIC |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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