BETA

CEDAR RAPIDS ELECTRICAL WORKERS LOCAL 405 HEALTH AND WELFARE FUND: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
CEDAR RAPIDS ELECTRICAL WORKERS LOCAL 405 HEALTH AND WELFARE FUND (EIN 23-7091120)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-10-11
IRS object ID
202002859349300400
Schema version
2019v5.1
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)
Return2020-10-11T09:33:57-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

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 SOUTH SIXTH STREET SUITE 30AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

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)
PersonETHAN DOMKEPersonNm
Person TitleCHAIRPERSONPersonTitleTxt
Phone3193983283PhoneNum
Signature2020-10-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDOUG BERTOSSIPreparerPersonNm
PTINP00637990PTIN
Phone6123764500PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address67.137.57.251IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-10-09IPDt
IP Tm13:05:17IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id648BA5686E5CDD146CA310A02774B929465828ABAtSubmissionCreationDeviceId
At Submission Filing Device Id3774745A285AECF3BB34DE114B0C0C25FBE5CDAFAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerETHAN DOMKEPrincipalOfficerNm

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$20,453,358GrossReceiptsAmt
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 Employee27TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$10,335,847PYProgramServiceRevenueAmt
CY Program Service Revenue$11,090,481CYProgramServiceRevenueAmt
PY Investment Income$723,655PYInvestmentIncomeAmt
CY Investment Income$923,819CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$11,059,502PYTotalRevenueAmt
CY Total Revenue$12,014,300CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$8,816,488PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$9,936,902CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$10,849PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$10,028CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$906,223PYOtherExpensesAmt
CY Other Expenses$964,027CYOtherExpensesAmt
PY Total Expenses$9,733,560PYTotalExpensesAmt
CY Total Expenses$10,910,957CYTotalExpensesAmt
PY Revenues Less Expenses$1,325,942PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,103,343CYRevenuesLessExpensesAmt
Total Assets BOY$16,865,326TotalAssetsBOYAmt
Total Assets EOY$19,424,053TotalAssetsEOYAmt
Total Liabilities BOY$240,934TotalLiabilitiesBOYAmt
Total Liabilities EOY$286,819TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,624,392NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$19,137,234NetAssetsOrFundBalancesEOYAmt
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 855 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 Required0ScheduleJRequiredInd
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
Employee27EmployeeCnt
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 Line1ETHAN DOMKE 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 (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
WILLIAM HANES
TRUSTEE, SECRETARY1.0040.00Yes (X)Yes (X)$0$104,339$39,339
ROBERT CLARK
UNION TRUSTEE1.0040.00Yes (X)$0$0$0
JOSH UMSTEAD
UNION TRUSTEE1.0040.00Yes (X)$0$0$0
JEFFREY COOLING
ALTERNATE UNION TRUSTEE0.5040.00Yes (X)$0$7,714$0
RAY BROWN
MANAGEMENT TRUSTEE1.0040.00Yes (X)$0$0$0
DAVE MURRAY
MANAGEMENT TRUSTEE0.5040.00Yes (X)$0$0$0
ETHAN DOMKE
TRUSTEE, CHAIRPERSON1.0040.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$112,053TotReportableCompRltdOrgAmt
Total Other Compensation$39,339TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
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$463,935
AUXIANT
424 1ST AVENUE NE SUITE 200CEDAR RAPIDSIA52401PLAN ADMINISTRATION$204,352
REINHART BOERNER VAN DEUREN
N16 W23250 STRONE RIDEGE DRIVE SUIWAUKESHAWI53188LEGAL$120,177
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS525100$10,852,473$10,852,473
PARTICIPANTS525100$238,008$238,008
FieldValueIRS element (for citing)
Total Program Service Revenue$11,090,481TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$388,518TotalRevenueColumnAmt
Exclusion$388,518ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$8,974,359SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$8,439,058SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$535,301SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$535,301TotalRevenueColumnAmt
Exclusion$535,301ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,014,300TotalRevenueColumnAmt
Related Or Exempt Func Income$11,090,481RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$923,819ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$9,936,902TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$10,028TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$120,177TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$35,033TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$32,977TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$48,246TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,509TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,331TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,689TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,395TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
WELLMARK FEES$463,935
CLAIMS ADMIN FEE$197,726
DELTA DENTAL ADMIN FEE$45,009

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,910,957TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,845,317BOYAmt
EOY$1,052,511EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,589BOYAmt
EOY$170,417EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$844,065BOYAmt
EOY$876,516EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,100BOYAmt
EOY$3,109EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$14,162,255BOYAmt
EOY$17,321,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$16,865,326BOYAmt
EOY$19,424,053EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$70,364BOYAmt
EOY$80,581EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$127,431BOYAmt
EOY$149,854EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$43,139BOYAmt
EOY$56,384EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$240,934BOYAmt
EOY$286,819EOYAmt
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$16,624,392BOYAmt
EOY$19,137,234EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,624,392BOYAmt
EOY$19,137,234EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,865,326BOYAmt
EOY$19,424,053EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,103,343ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,409,499NetUnrlzdGainsLossesInvstAmt
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$56,384Amt
FieldValueIRS element (for citing)
Total Liability$56,384TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$13,390,822TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,409,499NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,409,499RevenueNotReportedAmt
Revenue Subtotal$11,981,323RevenueSubtotalAmt
Investment Expenses Not Incld$32,977InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$32,977RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$12,014,300TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,877,980TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$10,877,980ExpensesSubtotalAmt
Investment Expenses Not Incld2$32,977InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$32,977ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$10,910,957TotalExpensesPerForm990Amt

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 2019 AND 2018 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 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 (45 entries)

A&B ELECTRIC INC
A&G ELECTRIC
ABC ELECTRICAL
ACME ELECTRIC COMPANY
BAKER ELECTRIC INC
BAKER GROUP
BHI ENERGY
BIS INDUSTRIAL
BLACKHAWK ELECTRIC
CEDAR RAPIDS ELECTRICAL APPRENTICESHIP
CONTROL INSTALLATIONS OF IOWA INC
DAVENPORT ELECTRIC
DAY & ZIMMERMAN
DELANCEY ELECTRIC CO
DEPENDABLE ELECTRIC INC
ESCO ELECTRIC
FPD POWER DEVELOPMENT
GERARD ELECTRIC INC
H&H ELECTRIC
HAWKEYE ELECTRICAL CONTRACTORS
IBEW LOCAL 405
JF EDWARDS
JW KOEHLER
JUSTICE ELECTRIC COMPANY
KAISER ELECTRIC
LIGHTING MAINTENANCE
MORSE ELECTRIC
MUNSON ELECTRIC
NELSON ELECTRIC COMPANY
PAULSON ELECTRIC COMPANY
PEC COMMUNICATIONS INC
PIPECO ELECTRIC INC
PREMIER ELECTRICAL SERVICES
RUYLE MECHANICAL
SE ELECTRIC INC
SHAY ELECTRIC SERVICE INC
STATE GROUP
STREFF ELECTRIC INC
TECH SOLUTIONS (WAS RAMSEY COMM)
THOMPSON ELECTRONICS COMPANY
TREY ELECTRIC INC
TRI-CITY ELECTRIC CO
WALDINGER
WEAMER ELECTRIC
WESTPHAL
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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