IRON WORKERS LOCAL 25 HEALTH CARE TR: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- IRON WORKERS LOCAL 25 HEALTH CARE TR (EIN 38-6216995)
- Tax period
- 2017-05-01 to 2018-04-30
- Filed
- 2019-03-13
- IRS object ID
- 201920729349300632
- Schema version
- 2017v2.3
- 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 | 2019-03-13T12:28:45-05:00 | ReturnTs |
| Tax Period End | 2018-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 381357951 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2601 CAMBRIDGE COURT SUITE 500 | AddressLine1Txt |
| City | AUBURN HILLS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48326 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 386216995 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRON WORKERS LOCAL NO 25 | BusinessNameLine1Txt |
| Business Name Line2 | HEALTH FUND OF EASTERN MICHIGAN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IRON | BusinessNameControlTxt |
| Phone | 2488139800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE STE 300 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48098 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PATRICK BAKER | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2488139800 | PhoneNum |
| Signature | 2019-03-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LYNNE HUISMANN | PreparerPersonNm |
| PTIN | P00053811 | PTIN |
| Phone | 2483757100 | PhoneNum |
| Preparation | 2019-03-11 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.59.56.31 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-03-11 | IPDt |
| IP Tm | 18:01:45 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | C3EE01AB0E15093E8109592E704D6522710D22E3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | PATRICK BAKER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE STE 300 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48098 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $55,239,311 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.IW25FRINGE.ORG/ | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1950 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH BENEFITS TO ELIGIBLE MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 8 | 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 | $28,600,644 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $31,043,542 | CYProgramServiceRevenueAmt |
| PY Investment Income | $659,337 | PYInvestmentIncomeAmt |
| CY Investment Income | $879,243 | CYInvestmentIncomeAmt |
| PY Other Revenue | $64,455 | PYOtherRevenueAmt |
| CY Other Revenue | $1,862,969 | CYOtherRevenueAmt |
| PY Total Revenue | $29,324,436 | PYTotalRevenueAmt |
| CY Total Revenue | $33,785,754 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $24,914,149 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $27,452,183 | 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 | $2,641,846 | PYOtherExpensesAmt |
| CY Other Expenses | $2,756,654 | CYOtherExpensesAmt |
| PY Total Expenses | $27,555,995 | PYTotalExpensesAmt |
| CY Total Expenses | $30,208,837 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,768,441 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,576,917 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $40,248,664 | TotalAssetsBOYAmt |
| Total Assets EOY | $43,879,478 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,472,582 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $30,771,040 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,776,082 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,108,438 | NetAssetsOrFundBalancesEOYAmt |
| Mission | NONE | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE FUND PROVIDES HEALTH BENEFITS TO ELIGIBLE MEMBERS. APPROXIMATELY 2,363 MEMBERS ARE COVERED. | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | 0 | 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 | Yes (1) | 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 | PAULA JOHNSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2488139800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE STE 300 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48098 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| MICHAEL RANDICK | ||||||||
| UNION TRUSTEE - JOINED 5/16/17 | 1.00 | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| RAY DEAN | ||||||||
| UNION TRUSTEE - RESIGNED 5/16/17 | 1.00 | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES BUZZIE | ||||||||
| EMPLOYER TRUSTEE | 1.00 | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| DENNIS AGUIRRE II | ||||||||
| UNION TRUSTEE - JOINED 5/16/17 | 1.00 | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| COLIN MILLARD | ||||||||
| UNION TRUSTEE - RESIGNED 5/16/17 | 1.00 | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| PATRICK BAKER | ||||||||
| EMPLOYER TRUSTEE | 1.00 | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL DEAN | ||||||||
| CHAIRMAN | 1.00 | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| RICHARD SAWHILL | ||||||||
| SECRETARY | 1.00 | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DENNIS KRAMER | ||||||||
| ADMINISTRATOR | 10.00 | 40.00 | $0 | $154,078 | $35,348 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $154,078 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $35,348 | 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 (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLUE CROSS BLUE SHIELD | |||||
| 600 E LAFAYETTE | DETROIT | MI | 48226 | CLAIMS PROCESSING | $1,188,842 |
| STEFANSKY HOLLOWAY & NICHOLS INC | |||||
| 22260 HAGGERTY RD 350 | NORTHVILLE | MI | 48167 | PAYROLL AUDITORS | $108,335 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $26,163,673 | $26,163,673 |
| SELF-PAYMENTS | 900099 | $4,879,869 | $4,879,869 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $31,043,542 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $732,898 | TotalRevenueColumnAmt |
| Exclusion | $732,898 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,599,902 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,453,557 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $146,345 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $146,345 | TotalRevenueColumnAmt |
| Exclusion | $146,345 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SETTLEMENT REVENUE | 524298 | $1,833,334 | $1,833,334 |
| LIQUIDATED DAMAGES | 900099 | $29,635 | $29,635 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,862,969 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,785,754 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,906,511 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $879,243 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,452,183 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,956 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,790 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,691 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,006 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,276 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,639 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,678 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,794 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CLAIMS ADMIN FEE | $1,210,712 |
| CONTRACTED SALARIES AND | $464,932 |
| MICHIGAN CLAIMS TAX | $172,913 |
| PRINTING EXPENSE | $17,182 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,085 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,208,837 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,761,505 | BOYAmt |
| EOY | $5,393,632 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,744,768 | BOYAmt |
| EOY | $4,208,385 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $947,840 | BOYAmt |
| EOY | $934,392 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,797,583 | BOYAmt |
| EOY | $32,989,946 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,729,748 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,220 | BOYAmt |
| EOY | $353,123 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,248,664 | BOYAmt |
| EOY | $43,879,478 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,321 | BOYAmt |
| EOY | $503,258 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,261 | BOYAmt |
| EOY | $144,782 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,065,000 | BOYAmt |
| EOY | $30,123,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,472,582 | BOYAmt |
| EOY | $30,771,040 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
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 | $15,776,082 | BOYAmt |
| EOY | $13,108,438 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,776,082 | BOYAmt |
| EOY | $13,108,438 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,248,664 | BOYAmt |
| EOY | $43,879,478 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,576,917 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$186,561 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$6,058,000 | OtherChangesInNetAssetsAmt |
| 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLAIMS RESERVE | Desc |
| Amt | $30,123,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $30,123,000 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $33,599,193 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$186,561 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$186,561 | RevenueNotReportedAmt |
| Revenue Subtotal | $33,785,754 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $33,785,754 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,208,837 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $30,208,837 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $30,208,837 | TotalExpensesPerForm990Amt |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENNIS KRAMER | PersonNm |
| Title | ADMINISTRATOR | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $154,078 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $25,148 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $10,200 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $189,426 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THREE MEMBERS OF THE BOARD ARE APPOINTED BY BRIDGE STRUCTURAL & ORNAMENTAL IRON WORKERS LOCAL 25 AND THREE MEMBERS OF THE BOARDS ARE APPOINTED BY GREAT LAKES FABRICATORS & ERECTORS ASSOCIATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY FUND ADMINISTRATOR AND IS THEN PROVIDED TO THE BOARD MEMBERS FOR REVIEW BEFORE BEING FILED. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN THE RESERVE FOR UNPAID BENEFITS AND CLAIMS -6,058,000. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (9 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|
| IRON WORKERS' LOCAL NO 25 VACATION PAY FUND | |||||||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | 386074498 | TO PROVIDE VACATION PAY BENEFITS TO ELIGIBLE MEMBERS | MI | 501(C)9 | 0 | |
| IRON WORKERS' LOCAL NO 25 TRAINING FUND | |||||||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | 386056778 | TO PROVIDE APPRENTICESHIP TRAINING TO ELIGIBLE MEMBERS | MI | 501(C)3 | 0 | 2 |
| IRON WORKERS' LOCAL NO 25 PENSION FUND | |||||||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | 386056780 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501(A) | 0 | |
| IRON WORKERS' INDIVIDUAL ACCOUNT RETIREMENT FUND | |||||||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | 382701160 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501(A) | 0 | |
| IRON WORKERS' LOCAL NO 25 EXCESS BENEFIT PLAN | |||||||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | 621628470 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501(A) | 0 | |
| IRON WORKERS' LOCAL NO 25 DEFINED CONTRIBUTION PENSION FUND PLAN | |||||||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | 272392474 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501(A) | 0 | |
| BRIDGE STRUCTURAL & ORNAMENTAL IRON WORKERS LOCAL 25 | |||||||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | 380679172 | TO PROMOTE A HIGHER LEVEL OF SKILL | MI | 501(C)(5) | 0 | |
| GREAT LAKES FABRICATORS & ERECTORS ASSOCIATION | |||||||||
| 28411 NORTHWESTERN HWY STE 825 | SOUTHFIELD | MI | 48034 | 381718287 | TO PROMOTE THE INDUSTRY OF FABRICATING, MANUFACTURING, & ERECTING STEEL | MI | 501(C)(6) | 0 | |
| IRON WORKERS' LOCAL NO 25 EMPLOYEES PENSION FUND PROFIT SHARING PLAN | |||||||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | 364825428 | TO PROVIDE RETIREMENT BENEFITS FOR PARTICIPANTS | MI | 501(A) | 0 | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (20 entries)
| ARISTEO INSTALLATION |
| B & A STRUCTURAL STEEL LLC |
| BELLE RIVER INDUSTRIAL SERVICE |
| CABRIO COMPANIES LLC |
| FOCO METAL WORKS LLC |
| FOUNDATION STEEL |
| HAYES MECHANICAL INC |
| IDEAL CONTRACTING LLC |
| TOOLES CONTRACTING GROUP LLC |
| WALBRIDGE TOOLING SERVICES |
| APTIM SERVICES LLC |
| BIGGE CRANE & RIGGING CO |
| BRIESER CONSTRUCTION COMPANY |
| HAMILTON CONTRACTING LLC |
| HARRIOTT CONTRACTING LLC |
| NATIONAL CONVENTION SERVICES |
| SECURITY DOOR SYSTEMS LLC |
| VECTOR FOILTEC LLC |
| WALKER STEEL |
| WALTZ-HOIST BLOW PIPE COMPANY |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (153 entries)
| ACE STEEL ERECTION INC |
| ALBERICI CONSTRUCTORS INC |
| AMERICAN BRIDGE COMPANY |
| AMERICAN INDUSTRIAL DOOR CO |
| AMS STEEL LLC |
| ARISTEO CONSTRUCTION COMPANY |
| ASSEMBLERS PRECAST & STEEL SRV |
| ASSEMBLERS INC |
| ATLAS INDUSTRIAL CONTRACTORS |
| AUTOMATIC SYSTEMS INC |
| B M I REFRACTORY SERVICES |
| BARNHART CRANE & RIGGING |
| BARTON MALOW COMPANY |
| BEE STEEL INC |
| BLACK SWAMP STEEL INC |
| BRENCAL CONTRACTORS INC |
| BRISTOL ERECTORS INC |
| C M F GROUP INC |
| CR MEYER AND SONS COMPANY |
| CARDINAL CONTRACTING |
| CENTRAL CONVEYOR COMPANY |
| CHICAGO FLYHOUSE INC |
| CITY RE-STEEL COMPANY INC |
| CITY STEEL INC |
| CLS CONSTRUCTION SERVICES INC |
| COMMERCIAL CONSTRUCTION INC |
| COMMERCIAL CONTRACTING CORP |
| CONTINENTAL IND SERV & SUPPLY |
| CONVENTION & SHOW SERVICES INC |
| COUTURIER IRON CRAFT INC |
| D & D MACHINERY MOVERS INC |
| DK STEEL ERECTORS INC |
| DAVIS IRON WORKS INC |
| DAYS CORPORATION |
| DEARBORN CRANE & ENGINEERING |
| DEARBORN MID-WEST CONVEYOR |
| DELLOVADE INC A C |
| DOBSON FIELD SERVICES |
| DOBSON INDUSTRIAL INC |
| DOUGLAS STEEL ERECTION CO |
| DUKE & DUKE SERVICES INC |
| DYCON INC |
| DYWIDAG SYSTEMS INTERNATIONAL |
| ENCLOS CORPORATION |
| ERICKSON TRUCKING SERVICE |
| FOREST CITY ERECTORS INC |
| FREEMAN DECORATING COMPANY |
| FRUCHEY INCDON |
| FUTURE FENCE COMPANY |
| G & G STEEL |
| G & L CORPORATION |
| G E M INDUSTRIAL INC |
| GM REFRACTORIES INC |
| GALLAGHER-KAISER CORPORATION |
| GARCO CONSTRUCTION INC |
| GENERAL STEEL ERECTORS INC |
| GENESEE FENCE & SUPPLY CO |
| GERACE CONSTRUCTION COMPANY |
| GURTZWEILER INC HENRY |
| HARRIS STEEL INC |
| HOLLY CONSTRUCTION COMPANY |
| HOOSIER CRANE SERVICE CO |
| INDUSTRIAL FENCE & LANDSCAPING |
| INTERNATIONAL INDUSTRIAL |
| IVY DEVELOPMENT AGENCY LLC |
| J & S CONSTRUCTION CO |
| JERICO CONSTRUCTION |
| JUDD INDUSTRIAL CONTRINC |
| K V M DOOR SYSTEMS INC |
| KIEWIT POWER CONSTRUCTORS CO |
| KING ERECTORS INC |
| KIRBY STEEL INC |
| LAPEER STEEL INC |
| LEE MACHINERY MOVERS INC |
| MACOMB IRON |
| MEN OF STEEL INC |
| METAL BUILDING CONTRACTORS |
| MICHIGAN FENCE COMPANY INC |
| MID AMERICAN GUNITE INC |
| MIDWEST STEEL INCSOMERSET |
| MILLER TRUCK & STORAGE |
| MONARCH WELDING & ENGINEERING |
| NOBLE FENCE |
| OVERHEAD CONVEYOR COMPANY |
| P & P ARTEC RAILING |
| PAPALAS & CO JOHN A |
| PAULY JAIL BUILDING CO INC |
| PEARSON EQUIPMENT & SERV CO |
| PHOENIX MACHINERY MOVERS INC |
| PIQUA STEEL COMPANY |
| PRECAST SERVICES INC |
| PREMIUM DOOR & MORE |
| QUALITY RE-STEEL INC |
| QUALITY STEEL FABRICATING |
| REDINGER STEEL ERECTORS INC |
| REYNOLDS RIGGING & CRANE SRVC |
| RIECKHOFF COMPANY INC CL |
| RMF NOOTER INC |
| ROY NESS CONTRACTING & SALES |
| SAV'S WELDING SERVICES INC |
| SCHWEITZER INC |
| SONGER STEEL SRVCINC (SSSI) |
| STEEL ERECTORS INC |
| STERLING ERECTORS INC |
| STEWART CONTRACTING CORP WJ |
| STRAND CONSTRUCTORS INC |
| STRESCORE INC |
| SYSTEMS ENTERPRISE CORP |
| T H STEEL INC |
| TITUS WELDING COMPANY |
| TRI-STEEL INC |
| UNION PAYROLL AGENCY INC |
| VERTEX STEEL INC |
| WASHAW CONSTRUCTION INC |
| WEST MICHIGAN EARTH MANAGEMENT |
| WEST WIND REINFORCING LLC |
| WESTON INDUSTRIAL SERVICE INC |
| WHALEY STEEL CORPORATION |
| WHITE CONSTRUCTION INC |
| WOLVERINE STEEL ERECTORS INC |
| WOODRUFF CONTRACTING INC |
| AUSTIN COMPANY |
| AZCO INCORPORATED |
| COMMERCIAL SHELVING INC |
| CST POWER & CONSTRUCTIONINC |
| DAY & ZIMMERMANN NPSINC |
| E L S CONSTRUCTION INC |
| EVAN FALL PROTECTION |
| FM SYLVAN INC |
| FORT WAYNE REINFORCING INC |
| FOSBEL INC |
| GELOCK TRANSFER LINE INC |
| HACKETT CONSTRUCTION CO |
| LILJA CORP |
| MADISON HEIGHTS GLASS COINC |
| MANISTEE WELDING & PIPING |
| METRO ELEVATOR CO INC |
| MIRON CONSTRUCTION CO INC |
| MOUNTAIN PRODUCTIONS |
| NICHOLSON CONTRACTOR SERVICES |
| NORTHERN BOILER & MECH CONTR |
| OAK MOUNTAIN INDUSTRIES -OMI |
| PIROS SIGNS INC |
| PRO SERVICES INC |
| ROBERTS STEEL ERECTION CO |
| S T B ERECTORS INC |
| SCHAVAL ERECTORS |
| SHOULDICE INDUSTMANUF & CONT |
| SIGNS BY CRANNIE INC |
| SKYHORSE STEEL CORP |
| T & A RIGGING INC |
| TEACHOUT'S INDUSTRIAL CONTRACT |
| TRINITY STEEL ERECTION |
| 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 | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRON WORKERS' LOCAL NO 25 PENSION FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionTypeTxt |
| Involved | $609,896 | InvolvedAmt |
| Method Of Amount Determination | ACTUAL VALUE | MethodOfAmountDeterminationTxt |
Comments