2018-05-29T12:04:44-05:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2017-01-01 237091120 CEDAR RAPIDS ELECTRICAL WORKERS LOCAL #405 HEALTH AND WELFARE FUND CEDA 3193983283 424 1ST AVENUE NE NO 200 CEDAR RAPIDS IA 52401 WILLIAM HANES SECRETARY OF BOARD 3193983283 2018-05-15 1 DOUG BERTOSSI P00637990 6123764500 2017 2022-09-23 18:48:47Z WILLIAM HANES 424 1ST AVENUE NE NO 200 CEDAR RAPIDS IA 52401 11513857 0 X N/A X 1970 IA THE H&W FUND USES CONTRIBUTIONS TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS. 6 0 22 9 0 0 0 0 10172598 10135105 422873 789428 0 0 10595471 10924533 0 0 7548759 8261012 9383 9774 0 0 0 896246 932402 8454388 9203188 2141083 1721345 14664234 16889852 220084 220685 14444150 16669167 THE WELFARE FUND USES EMPLOYER AND EMPLOYEE CONTRIBUTIONS TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS. 0 0 THE WELFARE FUND USES EMPLOYER AND EMPLOYEE CONTRIBUTIONS TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS. 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 22 1 0 0 0 0 0 0 X 6 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X WILLIAM HANES AUXIANT 3193983283 424 1ST AVE NE SUITE 200 CEDAR RAPIDS IA 52401 WILLIAM HANES TRUSTEE, CHAIR 1.00 40.00 X X 0 98345 36762 RAY BROWN TRUSTEE, SECRETARY 1.00 40.00 X X 0 0 0 JEFFREY COOLING LABOR ALTERNATE 0.50 40.00 X 0 3724 0 ROBERT CLARK LABOR TRUSTEE 1.00 40.00 X 0 0 0 JOSH UMSTEAD LABOR TRUSTEE 1.00 40.00 X 0 471 0 DAVE MURRAY MANAGEMENT TRUSTEE 0.50 40.00 X 0 0 0 ETHAN DOMKE MANAGEMENT TRUSTEE 0.50 40.00 X 0 0 0 JUNIOR LUENSMAN LABOR TRUSTEE 1.00 40.00 X 0 1682 0 JIM JONES MANAGEMENT TRUSTEE 0.50 40.00 X 0 0 0 0 104222 36762 0 0 0 0 WELLMARK INC 1331 GRAND AVE PO BOX 9232 DES MOINES IA 50306 PLAN ADMINISTRATION 395615 AUXIANT 424 1ST AVENUE NE SUITE 200 CEDAR RAPIDS IA 52401 PLAN ADMINISTRATION 188196 REINHART 1000 NORTH WATER STREET SUITE 1700 MILWAUKEE WI 53202 LEGAL 143379 3 EMPLOYER CONTRIBUTIONS 525100 9952413 9952413 PARTICIPANTS 525100 182692 182692 10135105 316028 316028 1062724 589324 473400 473400 473400 10924533 10135105 0 789428 8261012 9774 143379 36178 26275 685917 22265 4100 4923 6053 PCORI FEES 3312 9203188 2511101 2059767 4558 6189 940179 836102 1877 3330 11206519 13984464 14664234 16889852 66602 49720 68796 129994 84686 40971 220084 220685 X 0 0 0 0 14444150 16669167 14444150 16669167 14664234 16889852 1721345 503672 0 X 0 1 X 1 0 0 0 0 RECIPROCITY PAYABLE 40971 40971 X 11401930 503672 503672 10898258 26275 26275 10924533 9176913 0 9176913 26275 26275 9203188 PART X, LINE 2: THE 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 2017 AND 2016 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. FORM 990, PART VI, SECTION A, LINE 7A THE UNION AND CONTRACTORS ASSOCIATION EACH APPOINT 50% OF THE MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A 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 12C IT 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 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. CEDAR RAPIDS ELECTRICAL APPRENTICE TRAINING & EDUCATIONAL TRUST 2300 JOHNSON AVE NW CEDAR RAPIDS IA 52405 426603775 PROVIDE TRAINING AND EDUCATION IA 501(C)(3) LINE 2 0 IBEW LOCAL 405 DEFERRED SAVINGS PLAN 424 1ST AVE NE SUITE 200 CEDAR RAPIDS IA 52404 421494475 PROVIDE RETIREMENT BENEFITS IA 401(A) 0 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 405 1211 WILEY BLVD SW CEDAR RAPIDS IA 52404 420668751 PROMOTE LOCAL UNION ACTIVITY IA 501(C)(5) 0 CEDAR RAPIDS DIVISION IOWA CHAPTER NATIONAL ELECTRICAL CONTRACTORS ASSOC 8191 BIRCHWOOD COURT JOHNSTON IA 50131 237088741 PROMOTE ELECTRICAL INDUSTRY IA 501(C)(6) 0 A&B ELECTRIC INC ABC ELECTRICAL ACME ELECTRIC COMPANY BAKER ELECTRIC INC BAKER GROUP BIS INDUSTRIAL BLACKHAWK ELECTRIC CONTROL INSTALLATIONS OF IOWA INC DAY & ZIMMERMANN DELANCEY ELECTRIC DEPENDABLE ELECTRIC INC ESCO ELECTRIC CO FPD POWER DEVELOPMENT GERARD ELECTRIC INC HAWKEYE ELECTRICAL CONTRACTORS OF CEDAR RAPIDS JW KOEHLER JUSTICE ELECTRIC COMPANY LIGHTING MAINTENANCE MORSE ELECTRIC MUNSON ELECTRIC NELSON ELECTRIC COMPANY PAULSON ELECTRIC COMPANY PEC COMMUNICATIONS INC PIPECO ELECTRIC INC PREMIER SE ELECTRIC INC SHAY ELECTRIC SERVICE INC STATE GROUP STREFF ELECTRIC INC TECH SOLUTIONS THOMPSON ELECTRONICS COMPANY TREY ELECTRIC INC TRI-CITY ELECTRIC CO UNITED ELECTRIC INC WALDINGER WESTPHAL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1