BETA

CEDAR RAPIDS ELECTRICAL WORKERS LOCAL 405 HEALTH AND WELFARE FUND: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
CEDAR RAPIDS ELECTRICAL WORKERS LOCAL 405 HEALTH AND WELFARE FUND (EIN 23-7091120)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-06-14
IRS object ID
202131659349301268
Schema version
2020v4.1
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

FieldValueIRS element (for citing)
Return2021-06-14T12:22:58-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1220 S 6TH STREET SUITE 300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237091120EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CEDAR RAPIDS ELECTRICAL WORKERS LOCALBusinessNameLine1Txt
Business Name Line2#405 HEALTH AND WELFARE FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCEDABusinessNameControlTxt
Phone3193983283PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1424 1ST AVENUE NE NO 200AddressLine1Txt
CityCEDAR RAPIDSCityNm
State AbbreviationIAStateAbbreviationCd
ZIP52401ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJUNIOR LUENSMANPersonNm
Person TitleCHAIRPERSONPersonTitleTxt
Phone3193983283PhoneNum
Signature2021-06-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJUNIORPersonFirstNm
Person LastLUENSMANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDOUG BERTOSSIPreparerPersonNm
PTINP00637990PTIN
Phone6123764500PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJUNIOR LUENSMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1424 1ST AVENUE NE NO 200AddressLine1Txt
CityCEDAR RAPIDSCityNm
State AbbreviationIAStateAbbreviationCd
ZIP52401ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$12,433,840GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1970FormationYr
Legal Domicile StateIALegalDomicileStateCd
Activity Or MissionH&W FUND CONTRIBUTIONS PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS AND THEIR DEPENDENTS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee54TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$11,090,481PYProgramServiceRevenueAmt
CY Program Service Revenue$10,643,517CYProgramServiceRevenueAmt
PY Investment Income$923,819PYInvestmentIncomeAmt
CY Investment Income$816,854CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$12,014,300PYTotalRevenueAmt
CY Total Revenue$11,460,371CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$9,936,902PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$10,225,592CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$10,028PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$13,419CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$964,027PYOtherExpensesAmt
CY Other Expenses$1,010,249CYOtherExpensesAmt
PY Total Expenses$10,910,957PYTotalExpensesAmt
CY Total Expenses$11,249,260CYTotalExpensesAmt
PY Revenues Less Expenses$1,103,343PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$211,111CYRevenuesLessExpensesAmt
Total Assets BOY$19,424,053TotalAssetsBOYAmt
Total Assets EOY$21,198,252TotalAssetsEOYAmt
Total Liabilities BOY$286,819TotalLiabilitiesBOYAmt
Total Liabilities EOY$290,073TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$19,137,234NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$20,908,179NetAssetsOrFundBalancesEOYAmt
MissionTHE WELFARE FUND USES EMPLOYER AND EMPLOYEE CONTRIBUTIONS TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS AND THEIR DEPENDENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE WELFARE FUND USES EMPLOYER AND EMPLOYEE CONTRIBUTIONS TO PROVIDE HEALTH AND WELFARE BENEFITS TO 819 PARTICIPANTS AND THEIR DEPENDENTS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee54EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JUNIOR LUENSMAN CHAIRPERSONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3193983283PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1424 1ST AVE NE SUITE 200AddressLine1Txt
CityCEDAR RAPIDSCityNm
State AbbreviationIAStateAbbreviationCd
ZIP52401ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
WILLIAM HANES
FORMER SECRETARY1.0050.00Yes (X)Yes (X)$0$78,440$30,162
JUNIOR LUENSMAN
CHAIRPERSON1.0050.00Yes (X)Yes (X)$0$29,412$11,614
JEFFREY COOLING
UNION TRUSTEE1.0040.00Yes (X)$0$2,159$0
ROBERT CLARK
UNION TRUSTEE1.0040.00Yes (X)$0$0$0
JOSH UMSTEAD
UNION TRUSTEE1.0040.00Yes (X)$0$0$0
RAY BROWN
MANAGEMENT TRUSTEE1.0040.00Yes (X)$0$0$0
DAVE MURRAY
MANAGEMENT TRUSTEE0.5040.00Yes (X)$0$0$0
ETHAN DOMKE
SECRETARY1.0040.00Yes (X)Yes (X)$0$0$0
JOHN LANE
ALTERNATE UNION TRUSTEE0.5040.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$110,011TotReportableCompRltdOrgAmt
Total Other Compensation$41,776TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
WELLMARK INC
1331 GRAND AVE PO BOX 9232DES MOINESIA50306PLAN ADMINISTRATION$490,562
AUXIANT
424 1ST AVENUE NE SUITE 200CEDAR RAPIDSIA52401PLAN ADMINISTRATION$223,094
REINHART BOERNER VAN DEUREN
N16 W23250 STRONE RIDEGE DRIVE SUIWAUKESHAWI53188LEGAL$130,529
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS525100$10,371,584$10,371,584
PARTICIPANTS525100$271,933$271,933
FieldValueIRS element (for citing)
Total Program Service Revenue$10,643,517TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$339,177TotalRevenueColumnAmt
Exclusion$339,177ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,451,146SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$973,469SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$477,677SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$477,677TotalRevenueColumnAmt
Exclusion$477,677ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,460,371TotalRevenueColumnAmt
Related Or Exempt Func Income$10,643,517RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$816,854ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$10,225,592TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$13,419TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$130,529TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$36,323TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$22,120TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$49,833TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$17,640TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,457TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,399TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
WELLMARK FEES$490,562
CLAIMS ADMIN FEE$205,449
DELTA DENTAL ADMIN FEE$47,272

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,665TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,249,260TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,052,511BOYAmt
EOY$779,164EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$170,417BOYAmt
EOY$161,867EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$876,516BOYAmt
EOY$1,056,787EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,109BOYAmt
EOY$2,376EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$17,321,500BOYAmt
EOY$19,198,058EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$19,424,053BOYAmt
EOY$21,198,252EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$80,581BOYAmt
EOY$96,192EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$149,854BOYAmt
EOY$164,974EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$56,384BOYAmt
EOY$28,907EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$286,819BOYAmt
EOY$290,073EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$19,137,234BOYAmt
EOY$20,908,179EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,137,234BOYAmt
EOY$20,908,179EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,424,053BOYAmt
EOY$21,198,252EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$211,111ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,559,834NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescRECIPROCITY PAYABLEDesc
Amt$28,907Amt
FieldValueIRS element (for citing)
Total Liability$28,907TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$12,998,085TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,559,834NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,559,834RevenueNotReportedAmt
Revenue Subtotal$11,438,251RevenueSubtotalAmt
Investment Expenses Not Incld$22,120InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$22,120RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$11,460,371TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,227,140TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$11,227,140ExpensesSubtotalAmt
Investment Expenses Not Incld2$22,120InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$22,120ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$11,249,260TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE VEBA TRUST FUNDING BENEFITS OF THE FUND RECEIVED AN EXEMPTION LETTER DATED JANUARY 29, 1987, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE FUND'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2020 AND 2019 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE FUND AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE BOARD OF TRUSTEES BELIEVES THAT THE FUND IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ATHE UNION AND CONTRACTORS ASSOCIATION EACH APPOINT 50% OF THE MEMBERS OF THE BOARD.
FORM 990, PART VI, SECTION A, LINE 8BTHE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF FORM 990 IS PROVIDED TO THE MEMBERS OF THE GOVERNING BODY WHO REVIEW AND SIGN THE RETURN BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CIT IS THE INTENT OF THE TRUSTEES AND LEGAL COUNSEL TO REGULARLY MONITOR AND ENFORCE COMPLIANCE WITH THIS POLICY. PERSONS COVERED BY THIS POLICY ARE THE FUND'S BOARD OF TRUSTEES. PERSONS COVERED BY THE POLICY WILL DISCLOSE TO THE CHAIRMAN ANNUALLY INFORMATION ON A FORM THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. AFTER DISCLOSURES HAVE BEEN GIVEN THE CHAIRMAN AND SECRETARY WILL DETERMINE THE COURSE OF ACTION. IN THE EVENT OF A CONFLICT OF INTEREST TRANSACTION, THE BOARD OF TRUSTEES MAY AUTHORIZE, APPROVE OR RATIFY THE TRANSACTION BY AN AFFIRMATIVE VOTE OF A MAJORITY OF THE TRUSTEES. ANY TRUSTEE WITH DIRECT OR INDIRECT INTEREST IN THE TRANSACTION SHALL NOT VOTE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtControlled OrganizationControlledOrganizationInd
CEDAR RAPIDS ELECTRICAL APPRENTICE TRAINING & EDUCATIONAL TRUST
2300 JOHNSON AVE NWCEDAR RAPIDSIA52405426603775PROVIDE TRAINING AND EDUCATIONIA501(C)(3)LINE 20
IBEW LOCAL 405 DEFERRED SAVINGS PLAN
424 1ST AVE NE SUITE 200CEDAR RAPIDSIA52404421494475PROVIDE RETIREMENT BENEFITSIA401(A)0
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 405
1211 WILEY BLVD SWCEDAR RAPIDSIA52404420668751PROMOTE LOCAL UNION ACTIVITYIA501(C)(5)0
CEDAR RAPIDS DIVISION IOWA CHAPTER NATIONAL ELECTRICAL CONTRACTORS ASSOC
8191 BIRCHWOOD COURTJOHNSTONIA50131237088741PROMOTE ELECTRICAL INDUSTRYIA501(C)(6)0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (38 entries)

EINEINControlled OrganizationControlledOrganizationInd
A & B ELECTRIC INC
8106016710
ACME ELECTRIC COMPANY
4207753450
BAKER ELECTRIC INC
4208351720
BAKER GROUP
4208904410
BHI ENERGY
6117175490
BIS INDUSTRIAL SERVICES INC
2619833400
BLACK HAWK ELECTRICAL CO
4214839720
CONTROL INSTALLATIONS OF IOWA INC
4212014730
DAVENPORT ELECTRIC CONTRACT CO
4202081100
DAY & ZIMMERMANN NPS
2324991110
DELANCEY ELECTRIC CO
2012512490
DEPENDABLE ELECTRIC INC
4214359360
ENGEL ELECTRIC CO
3630428680
ESCO GROUP
4213714830
GERARD ELECTRIC INC
4210053440
HAWKEYE ELECTRIC DUBUQUE
8213893970
HAWKEYE ELECTRICAL CONTRACTORS
4212357810
J W KOEHLER ELECTRIC INC
4209601570
JF EDWARDS CONSTRUCTION COMPANY
3624834320
JUSTICE ELECTRIC COMPANY
4209287840
KAISER ELECTRICAL CONTRACTORS INC
3712528610
MJ ELECTRIC LLC
2055657960
MUNSON ELECTRIC
4208872860
NELSON ELECTRIC COMPANY
4209383360
PAULSON ELECTRIC COMPANY
4208843260
PEC COMMUNICATIONS INC
4215101150
PREMIER ELECTRICAL SERVICES CO
4615921000
RUYLE MECHANICAL SERVICES INC
3642063690
SE ELECTRIC INC
4212062120
SHAY ELECTRIC SERVICE INC
4208659740
STREFF ELECTRIC INC
4213765730
TECH SOLUTIONS
4515011830
THOMPSON ELECTRONICS
3711097350
TREY ELECTRIC INC
4214907340
TRI-CITY ELECTRIC
4205690500
WALDINGER CORPORATION
4212309440
WESTPHAL & COMPANY INC
3908575820
ZELLER ELECTRIC INC
3710718840
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

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