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ST PAUL ELECTRICAL WORKERS RESERVE TRUST: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
ST PAUL ELECTRICAL WORKERS RESERVE TRUST (EIN 41-1334004)
Tax period
2015-10-01 to 2016-09-30
Filed
2017-06-08
IRS object ID
201721599349301307
Schema version
2015v3.0
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

FieldValueIRS element (for citing)
Return2017-06-08T15:57:52-05:00ReturnTs
Tax Period End2016-09-30TaxPeriodEndDt

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 300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN411334004EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ST PAUL ELECTRICAL WORKERS RESERVE TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSTPABusinessNameControlTxt
Phone6517764239PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11330 CONWAY STREET NO 130AddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55106ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES SCHULTPersonNm
Person TitleCHAIRPersonTitleTxt
Phone6517764239PhoneNum
Signature2017-05-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTACY MEYERPreparerPersonNm
PTINP00970265PTIN
Phone6123764500PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES SCHULTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11330 CONWAY STREET NO 130AddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55106ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$66,256,195GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IBEW110.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1978FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionPROVIDE RETIREE MEDICAL FUNDING TO ELIGIBLE PARTICIPANTS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,912,677PYProgramServiceRevenueAmt
CY Program Service Revenue$6,179,839CYProgramServiceRevenueAmt
PY Investment Income$5,915,189PYInvestmentIncomeAmt
CY Investment Income$3,735,482CYInvestmentIncomeAmt
PY Other Revenue$4,254PYOtherRevenueAmt
CY Other Revenue$2,085CYOtherRevenueAmt
PY Total Revenue$11,832,120PYTotalRevenueAmt
CY Total Revenue$9,917,406CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$2,914,921PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$2,950,853CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$579,063PYOtherExpensesAmt
CY Other Expenses$598,675CYOtherExpensesAmt
PY Total Expenses$3,493,984PYTotalExpensesAmt
CY Total Expenses$3,549,528CYTotalExpensesAmt
PY Revenues Less Expenses$8,338,136PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$6,367,878CYRevenuesLessExpensesAmt
Total Assets BOY$101,752,333TotalAssetsBOYAmt
Total Assets EOY$119,912,419TotalAssetsEOYAmt
Total Liabilities BOY$15,858,039TotalLiabilitiesBOYAmt
Total Liabilities EOY$22,625,051TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$85,894,294NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$97,287,368NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE MEDICAL COVERAGE FOR BARGAINING UNIT RETIREES, DISABLED PARTICIPANTS, AND SURVIVING SPOUSES OF DECEASED BARGAINING UNIT PARTICIPANTS AND RETIREES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE PURPOSE OF THIS PLAN IS TO PROVIDE MEDICAL COVERAGE FOR BARGAINING UNIT RETIREES, DIASBLED PARTICIPANTS AND SURVIVING SPOUSES OF DECEASED BARGAINING UNIT PARTICIPANTS AND RETIREES.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
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 CommitteesYes (1)MinutesOfCommitteesInd
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 Line1RON ETHIERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6517764239PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11330 CONWAY STREET SUITE 130AddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55106ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
EDWARD NELSON
UNION TRUSTEE,SEE SCHEDULE O1.0045.00Yes (X)$0$0$0
JAMES SCHULT
CHARIMAN, UNION TRUSTEE1.0040.00Yes (X)$0$0$0Yes (X)
JAMIE M MCNAMARA
UNION TRUSTEE,SEE SCHEDULE O1.0045.00Yes (X)$0$0$0
RICHARD WYNNE
ALT MGMT TRUSTEE,SEE SCHEDULE O1.0040.00Yes (X)$0$0$0
RANDOLPH LUHRS
ALT MGMT TRUSTEE1.0040.00Yes (X)$0$0$0
PETER BOURLAND
MGMT TRUSTEE1.0040.00Yes (X)$0$0$0
BRANDON ANDERSON
UNION TRUSTEE ALTERNATE1.0040.00Yes (X)$0$0$0
JT PEDERSON
MGMT TRUSTEE1.0040.00Yes (X)$0$0$0
LUKE KUHL
SECRETARY, MGMT TRUSTEE, SEE SCHEDULE O1.0045.00Yes (X)$0$28,004$4,812Yes (X)
NATE STEIN
ALT MGMT TRUSTEE1.0040.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$28,004TotReportableCompRltdOrgAmt
Total Other Compensation$4,812TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ST PAUL ELECTRICAL INDUSTRY ADMIN SERVIBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11330 CONWAY STREETAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55106ZIPCd
FieldValueIRS element (for citing)
ServicesPROVIDE ADMIN SERVICESServicesDesc
Compensation$212,393CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEMPLOYER CONTRIBUTIONSDesc
Business525100BusinessCd
Total Revenue Column$6,179,839TotalRevenueColumnAmt
Related Or Exempt Func Income$6,179,839RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,179,839TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,909,012TotalRevenueColumnAmt
Exclusion$1,909,012ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$58,165,259SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$56,338,789SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,826,470SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,826,470TotalRevenueColumnAmt
Exclusion$1,826,470ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescCOMMISSION RECAPTUREDesc
Business525100BusinessCd
Total Revenue Column$2,085TotalRevenueColumnAmt
Exclusion$2,085ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,085OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,917,406TotalRevenueColumnAmt
Related Or Exempt Func Income$6,179,839RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,737,567ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$2,950,853TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$186,576TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,334TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,052TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$352,337TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$25,875TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,591TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$21,890TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBANK CHARGESDesc
Total$20TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,549,528TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$8,261,411BOYAmt
EOY$5,784,070EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$742,250BOYAmt
EOY$836,633EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$13,019BOYAmt
EOY$25,491EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$76,949,306BOYAmt
EOY$90,947,353EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$15,786,347BOYAmt
EOY$22,318,872EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$101,752,333BOYAmt
EOY$119,912,419EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$73,042BOYAmt
EOY$307,529EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,784,997BOYAmt
EOY$22,317,522EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,858,039BOYAmt
EOY$22,625,051EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

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$85,894,294BOYAmt
EOY$97,287,368EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$85,894,294BOYAmt
EOY$97,287,368EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$101,752,333BOYAmt
EOY$119,912,419EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$6,367,878ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$5,025,196NetUnrlzdGainsLossesInvstAmt
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 Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
COLLATERAL HELD FOR SECURITIES ON LOAN$22,317,522F
ST PAUL ADMINISTRATIVE SERVICE CORPORATION$1,350F
FieldValueIRS element (for citing)
Total Book Value Securities$22,318,872TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLIABILITY TO RETURN COLLATERAL HELD FOR SECURITIES ON LOANDesc
Amt$22,317,522Amt
FieldValueIRS element (for citing)
Total Liability$22,317,522TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$14,590,265TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$5,025,196NetUnrealizedGainsInvstAmt
Revenue Not Reported$5,025,196RevenueNotReportedAmt
Revenue Subtotal$9,565,069RevenueSubtotalAmt
Investment Expenses Not Incld$352,337InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$352,337RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$9,917,406TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,197,191TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,197,191ExpensesSubtotalAmt
Investment Expenses Not Incld2$352,337InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$352,337ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,549,528TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED FEBRUARY 25, 1980, 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 PLAN'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 2016 AND 2015 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN 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 PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN 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 (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1TRUSTEES ARE NOT COMPENSATED BY THE FUND. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990S FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. THE FOLLOWING RELATED ORGANIZATIONS REPORTED COMPENSATION FOR A TRUSTEE LISTED ON THE ST. PAUL ELECTRICAL WORKERS RESERVE TRUST FUND 990: EDWARD NELSON, UNION TRUSTEE ST. PAUL AREA ELECTRICAL JOINT APPRENTICESHIP AND TRAINING FUND EIN: 41-1304531 JAMIE MCNAMARA, UNION TRUSTEE IBEW LOCAL UNION NO. 110 EIN: 41-0235240 RICHARD WYNNE, MANAGEMENT TRUSTEE, SECRETARY ST. PAUL CHAPTER, NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION EIN: 41-0730995 LUKE KUHL, ALTERNATE MANAGEMENT TRUSTEE ST. PAUL CHAPTER, NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION EIN: 41-0730995
FORM 990, PART VI, SECTION A, LINE 3ST. PAUL ELECTRICAL INDUSTRY ADMINISTRATIVE SERVICE CORPORATION IS RESPONSIBLE FOR THE FINANCIAL OPERATIONS OF THE FUND. ASC PREPARES THE GENERAL LEDGER, MAKES JOURNAL ENTRIES, MANAGES CLAIMS AND OPERATIONAL EXPENSES.
FORM 990, PART VI, SECTION A, LINE 7ATHE UNION AND CONTRACTOR'S ASSOCIATION EACH APPOINT 50% OF THE BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11THE 990 IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE TRUSTEES REVIEW THE PLAN'S CONFLICT OF INTEREST POLICY ANNUALLY. THE TRUSTEES DETERMINE IF A CONFLICT OF INTEREST, IN FACTS, EXISTS. THEY ALSO DETERMINE IF IT IS MATERIAL AND IF CORRECTIVE ACTION IS REQUIRED. IN ADDITION, PEIODIC REVIEWS OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ARE CONDUCTED BY THE BOARD OF TRUSTEES TO ENSURE THAT THE PLAN OPERATES IN A MANNER CONSISTENT WITH ITS PUPROSE AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS LAWFUL STATUS AND FIDUCIARY OBLIGATIONS.
FORM 990, PART VI, SECTION C, LINE 19THE PLAN MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO PARTICIPANTS, BUT NOT TO THE PUBLIC, UPON REQUEST AT THE BENEFIT PLAN OFFICE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (13 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxt
ST PAUL ELECTRICAL CONSTRUCTION PENSION PLAN
1330 CONWAY STREETST PAULMN55106416046858PROVIDE RETIREMENT AND DISABILITY BENEFITSMN401(A)N/A0
ST PAUL ELECTRICAL CONSTRUCTION WORKERS 401(K) PLAN
1330 CONWAY STREETST PAULMN55106416046858PROVIDE PARTICIPANTS SAVINGS ON A PRE-TAX BASIS THROUGH PAYROLL DEDUCTIONSMN401(A)N/A0
ST PAUL ELECTRICAL CONSTRUCTION WORKERS SUPPLEMENTAL PENSION PLAN
1330 CONWAY STREETST PAULMN55106416046858PROVIDE SUPPLEMENTAL PENSION BENEFITSMN401(A)N/A0
ST PAUL ELECTRICAL WORKERS HEALTH PLAN
1330 CONWAY STREETST PAULMN55106411365924PROVIDE HEALTH AND WELFARE BENEFITSMN501(C)(9)N/A0
ST PAUL ELECTRICAL WORKERS REGULAR VACATION AND HOLIDAY TRUST
1330 CONWAY STREETST PAULMN55106416219001PROVIDE VACATION AND HOLIDAY BENEFITSMN501(C)(9)N/A0
UNIVERSITY OF ST THOMAS
CONTRIBUTING EMPLOYER0
METROPOLITAN COUNCIL
CONTRIBUTING EMPLOYER0
CITY OF ST PAUL
CONTRIBUTING EMPLOYER0
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION 110
1330 CONWAY STREETST PAULMN551065856410235240CONTRIBUTING EMPLOYER AND SPONSORING ORGANIZATIONMN501(C)(5)N/A0
ST PAUL SCHOOLS ISD #625
CONTRIBUTING EMPLOYER0
ST PAUL CHAPTER NATIONAL ELECTRICAL CONTRACTORS
5882 BLACKSHIRE PATH SUITE 100INVER GROVE HEIGHTSMN55076410730995SPONSORING ORGANIZATIONMN501(C)(6)N/A0
ST PAUL AREA ELECTRICAL JOINT APPRENTICESHIP AND TRAINING FUND
1330 CONWAY STREETST PAULMN55106411304531CONTRIBUTING EMPLOYER & PROVIDE TRAININGMN501(C)(3)N/A0LINE 9
LABOR MANAGEMENT JOINT COMM FOR THE SAINT PAUL ELECTRICAL CONST INDUSTRY
5882 BLACKSHIRE PATH SUITE 100INVER GROVE HEIGHTSMN55076411632763PROMOTE LABOR-MGMT COOPERATION AND PROMOTE THE INDUSTRY TO THE PUBLICMN501(C)(5)N/A0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ST PAUL ARENA CO LLCBusinessNameLine1Txt

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (104 entries)

Primary ActivitiesPrimaryActivitiesTxtControlled OrganizationControlledOrganizationIndAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtOwnershipOwnershipPct
ANDERSON C M ELECTRIC CO INC
CONTRIBUTING EMPLOYER0
B & B ELECTRIC CONST INC
CONTRIBUTING EMPLOYER0
BLOOMINGTON ELECTRIC CO
CONTRIBUTING EMPLOYER0
BRITE LITE ELECTRIC CO INC
CONTRIBUTING EMPLOYER0
ELECTRIC BY DESIGN INC
CONTRIBUTING EMPLOYER0
GEPHART ELECTRIC CO INC
CONTRIBUTING EMPLOYER0
HUNT ELECTRIC CORP
CONTRIBUTING EMPLOYER0
J & R SERVICES INC
CONTRIBUTING EMPLOYER0
KILLMER ELECTRIC CO INC
CONTRIBUTING EMPLOYER0
KIRTLAND INC
CONTRIBUTING EMPLOYER0
LAUGHLIN ELECTRIC CO
CONTRIBUTING EMPLOYER0
MICHAUD COOLEY ERICKSON
CONTRIBUTING EMPLOYER0
NEI NORTHERN ELECTRICIANS INC
CONTRIBUTING EMPLOYER0
OLYMPIATECH ELECTRICAL CONTR INC
CONTRIBUTING EMPLOYER0
PRESTIGE ELECTRIC INC
CONTRIBUTING EMPLOYER0
RIES ELECTRIC CO
CONTRIBUTING EMPLOYER0
SCHAMMEL ELECTRIC INC
CONTRIBUTING EMPLOYER0
ST PAUL ELECTRICAL INDUSTRY ADMINISTRATIVE SERVICES CORPORATION
CONTRIBUTING EMPLOYER AND PROVIDES ADMIN SERVICES TO THE FUNDS01330 CONWAY STREETST PAULMN55106411505769MNN/AC0.11000
SUPREME ELECTRIC INC
CONTRIBUTING EMPLOYER0
AMS CONTRACTING LLC
CONTRIBUTING EMPLOYER0
CAPISTRANT ELECTRIC LLC
CONTRIBUTING EMPLOYER0
COUNTRYMAN ELECTRIC LLC
CONTRIBUTING EMPLOYER0
CRI ELECTRIC INC
CONTRIBUTING EMPLOYER0
KEVIN AHLERS ELECTRIC LLC
CONTRIBUTING EMPLOYER0
NEO ELECTRICAL SOLUTIONS
CONTRIBUTING EMPLOYER0
PARSONS ELECTRIC LLC
CONTRIBUTING EMPLOYER0
RSR ELECTRIC
CONTRIBUTING EMPLOYER0
SUESS ELECTRIC
CONTRIBUTING EMPLOYER0
THOR ELECTRIC
CONTRIBUTING EMPLOYER0
BYRON ELECTRIC LLC
CONTRIBUTING EMPLOYER0
MIDWEST ELECTRICAL CONST
CONTRIBUTING EMPLOYER0
WDW ELECTRIC LLC
CONTRIBUTING EMPLOYER0
LAKERIDGE ELECTRIC LLC
CONTRIBUTING EMPLOYER0
MONTE KROEZE ELECTRIC
CONTRIBUTING EMPLOYER0
WITZEL ELECTRIC
CONTRIBUTING EMPLOYER0
A & M ELECTRIC
CONTRIBUTING EMPLOYER0
ACE ELECTRICAL CONTRACTORS INC
CONTRIBUTING EMPLOYER0
ADVANTAGE POINT GROUP INC
CONTRIBUTING EMPLOYER0
AID ELECTRIC CORP
CONTRIBUTING EMPLOYER0
A & J ELECTRIC CORP
CONTRIBUTING EMPLOYER0
ARCADE ELECTRICS&K MC INC
CONTRIBUTING EMPLOYER0
ARNIE BILLMARK ELECTRIC INC
CONTRIBUTING EMPLOYER0
BEN FRANKLIN ELECTRIC INC
CONTRIBUTING EMPLOYER0
CAP ELECTRIC INC
CONTRIBUTING EMPLOYER0
CITYWIDE ELECTRIC INC
CONTRIBUTING EMPLOYER0
COLLINS ELECTRICAL CONST CO
CONTRIBUTING EMPLOYER0
CONNECT ELECTRIC INC
CONTRIBUTING EMPLOYER0
GECO CORPCROCUS HILL ELECTRIC CO
CONTRIBUTING EMPLOYER0
CUSTOM CONDUIT INC
CONTRIBUTING EMPLOYER0
D & G ELECTRIC INC
CONTRIBUTING EMPLOYER0
DJ ELECTRIC SERVICES INC
CONTRIBUTING EMPLOYER0
EGAN COMPANIES INC
CONTRIBUTING EMPLOYER0
ELECTRICAL BUILDERS INC
CONTRIBUTING EMPLOYER0
ELLIOTT CONTRACTING CORPORATION
CONTRIBUTING EMPLOYER0
ERICKSON PLUMBING HEATING COOLING INC
CONTRIBUTING EMPLOYER0
FOREST LAKE CONTRACTING
CONTRIBUTING EMPLOYER0
FRASER MORRIS ELECTRIC
CONTRIBUTING EMPLOYER0
GILBERT MECHANICAL
CONTRIBUTING EMPLOYER0
GUNNAR ELECTRIC INC
CONTRIBUTING EMPLOYER0
HARRIS CONTRACTING COMPANY
CONTRIBUTING EMPLOYER0
HELM ELECTRIC INC
CONTRIBUTING EMPLOYER0
HINDING HEATING AIR & ELECTRIC INC
CONTRIBUTING EMPLOYER0
HI-TECH ELECTRICAL CONTRACTORS LLC
CONTRIBUTING EMPLOYER0
HUNTINGTON TECHNICAL SERV INC
CONTRIBUTING EMPLOYER0
INNOVATIVE POWER SYSTEMS INC
CONTRIBUTING EMPLOYER0
INTERFACE ELECTRIC INC
CONTRIBUTING EMPLOYER0
J BECHER & ASSOC INC
CONTRIBUTING EMPLOYER0
J&L OF AMERICA INC
CONTRIBUTING EMPLOYER0
K&M ELECTRIC COMPANY INC
CONTRIBUTING EMPLOYER0
LAKES AREA ELECTRIC INC
CONTRIBUTING EMPLOYER0
LETOURNEAU ELECTRIC INC
CONTRIBUTING EMPLOYER0
LINDELL ELECTRIC INC
CONTRIBUTING EMPLOYER0
LINNER ELECTRIC CO INC
CONTRIBUTING EMPLOYER0
M & T ELECTRIC INC
CONTRIBUTING EMPLOYER0
MANOR ELECTRIC INC
CONTRIBUTING EMPLOYER0
MARKO ELECTRICAL SERVICES INC
CONTRIBUTING EMPLOYER0
MASTER ELECTRIC CO INC
CONTRIBUTING EMPLOYER0
MAYER ELECTRIC CORP
CONTRIBUTING EMPLOYER0
MEDINA ELECTRIC INC
CONTRIBUTING EMPLOYER0
MERIT ELECTRIC CO
CONTRIBUTING EMPLOYER0
MID-NORTHERN SERVICES INC
CONTRIBUTING EMPLOYER0
MIDWEST ELECTRIC CO
CONTRIBUTING EMPLOYER0
MUSKA ELECTRIC CO
CONTRIBUTING EMPLOYER0
NORTHERN AIR CORP
CONTRIBUTING EMPLOYER0
PEOPLES ELECTRIC CO INC
CONTRIBUTING EMPLOYER0
PHASOR ELECTRIC CO
CONTRIBUTING EMPLOYER0
POWERS ELECTRIC INC
CONTRIBUTING EMPLOYER0
PRAIRIE ELECTRIC CO INC
CONTRIBUTING EMPLOYER0
PREFERRED ELECTRIC INC
CONTRIBUTING EMPLOYER0
PREMIER ELECTRICAL CORP
CONTRIBUTING EMPLOYER0
RELIATECH INC
CONTRIBUTING EMPLOYER0
RISEN ELECTRIC LTD
CONTRIBUTING EMPLOYER0
RYAN ELECTRIC MN LLC
CONTRIBUTING EMPLOYER0
SCHECK TECHNICAL SERVICES
CONTRIBUTING EMPLOYER0
SLINGER ELECTRIC INC
CONTRIBUTING EMPLOYER0
STERLING ELECTRIC CORP
CONTRIBUTING EMPLOYER0
THE ELECTRIC GUY INC
CONTRIBUTING EMPLOYER0
THREE G ELECTRIC INC
CONTRIBUTING EMPLOYER0
TILLER CORP
CONTRIBUTING EMPLOYER0
TOTAL CONST & EQUIP INC
CONTRIBUTING EMPLOYER0
UHL COMPANY INC
CONTRIBUTING EMPLOYER0
WALLACE ELECTRICAL CONST INC
CONTRIBUTING EMPLOYER0
WALLRAFF ELECTRIC CO
CONTRIBUTING EMPLOYER0
WAUSAU ELECTRIC INC
CONTRIBUTING EMPLOYER0
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 OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
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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