INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNIONS 181 320 AND: Form 990, tax year 2023
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- Organization
- INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNIONS 181 320 AND (EIN 23-7003337)
- Tax period
- 2023-05-01 to 2024-04-30
- Filed
- 2025-02-10
- IRS object ID
- 202540419349301714
- Schema version
- 2023v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-10T18:21:09-05:00 | ReturnTs |
| Tax Period End | 2024-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 205520612 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | L M HENDERSON & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 E 96TH ST STE 200 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 462403797 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237003337 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IUOE LOCALS 181 320 AND TVA H&W | BusinessNameLine1Txt |
| Business Name Line2 | TRUST FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 2708266750 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1179 | AddressLine1Txt |
| City | HENDERSON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 42419 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM L JOHNSON JR | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2708266750 | PhoneNum |
| Signature | 2025-02-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHELLE L ZIMMERMAN | PreparerPersonNm |
| PTIN | P00266120 | PTIN |
| Phone | 3175661000 | PhoneNum |
| Preparation | 2025-02-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM L JOHNSON JR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1179 | AddressLine1Txt |
| City | HENDERSON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 42419 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $53,119,091 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.IUOELOCAL181.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1968 | FormationYr |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION'S MISSION IS TO OFFER AN EMPLOYEE BENEFIT PLAN WHICH PROVIDES HEALTHCARE BENEFITS AND DEATH BENEFITS TO ITS MEMBERS. THE PLAN COVERS SUBSTANTIALLY ALL ELIGIBLE MEMBERS IN INDIANA, KENTUCKY, AND ALABAMA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Gross UBI | $1,471,980 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $48,176,379 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $51,530,233 | CYProgramServiceRevenueAmt |
| PY Investment Income | $766,926 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,471,980 | CYInvestmentIncomeAmt |
| PY Other Revenue | $79,138 | PYOtherRevenueAmt |
| CY Other Revenue | $116,878 | CYOtherRevenueAmt |
| PY Total Revenue | $49,022,443 | PYTotalRevenueAmt |
| CY Total Revenue | $53,119,091 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $42,990,373 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $46,771,865 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $499,837 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $588,879 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,540,355 | PYOtherExpensesAmt |
| CY Other Expenses | $2,739,419 | CYOtherExpensesAmt |
| PY Total Expenses | $46,030,565 | PYTotalExpensesAmt |
| CY Total Expenses | $50,100,163 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,991,878 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,018,928 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $86,753,211 | TotalAssetsBOYAmt |
| Total Assets EOY | $93,066,718 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,090,773 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,028,912 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $85,662,438 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $92,037,806 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION'S MISSION IS TO OFFER AN EMPLOYEE BENEFIT PLAN WHICH PROVIDES HEALTHCARE BENEFITS AND DEATH BENEFITS TO ITS MEMBERS. THE PLAN COVERS SUBSTANTIALLY ALL ELIGIBLE MEMBERS IN INDIANA, KENTUCKY, AND ALABAMA. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $50,100,163 | ExpenseAmt |
| Desc | THE EMPLOYEE BENEFIT PLAN PROVIDES DEATH BENEFITS AND BENEFITS FOR MEDICAL CARE DUE TO ACCIDENT OR ILLNESS. THE PLAN COVERS SUBSTANTIALLY ALL MEMBERS PRIMARILY IN INDIANA, KENTUCKY, AND ALABAMA. | Desc |
| Total Program Service Expenses | $50,100,163 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STACEY AUSENBAUGH | PersonNm |
| Phone | 2708266750 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 NORTH ELM STREET | AddressLine1Txt |
| City | HENDERSON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 42420 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| AARON PURDUE ALTERNATE | ||||||
| ALTERNATE TR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| BRAD BYFORD | ||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS COUNTS | ||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM B DEATON | ||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN R DEIG | ||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |
| CARL R DODGE | ||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF GLASS | ||||||
| ALTERNATE TR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS HAYDEN | ||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM L JOHNSON JR | ||||||
| CHAIRMAN | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CORY KUYKENDALL | ||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANTHEM | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 951254 | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44193 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CLAIMS PROCESS. | ServicesDesc |
| Compensation | $1,922,920 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| EMPLOYER CONTRIBUTIONS | $47,821,661 | $47,821,661 |
| PARTICIPANT CONTRIBUTIONS | $3,708,572 | $3,708,572 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $51,530,233 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,471,980 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,471,980 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COLLECTION FEES | Desc |
| Business | 900002 | BusinessCd |
| Total Revenue Column | $116,878 | TotalRevenueColumnAmt |
| Exclusion | $116,878 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $116,878 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $53,119,091 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $51,530,233 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,471,980 | UnrelatedBusinessRevenueAmt |
| Exclusion | $116,878 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,771,865 | TotalAmt |
| Program Services | $46,771,865 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,794 | TotalAmt |
| Program Services | $302,794 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,429 | TotalAmt |
| Program Services | $262,429 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,656 | TotalAmt |
| Program Services | $23,656 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,281 | TotalAmt |
| Program Services | $40,281 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,527 | TotalAmt |
| Program Services | $59,527 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,346,318 | TotalAmt |
| Program Services | $2,346,318 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,906 | TotalAmt |
| Program Services | $93,906 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,007 | TotalAmt |
| Program Services | $26,007 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,130 | TotalAmt |
| Program Services | $25,130 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,941 | TotalAmt |
| Program Services | $7,941 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,211 | TotalAmt |
| Program Services | $40,211 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| EQUIPMENT RENTAL | $53,872 | $53,872 |
| PCORI FEES | $16,344 | $16,344 |
| TELEPHONE | $13,397 | $13,397 |
| BANK SERVICE CHARGES | $9,768 | $9,768 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,717 | TotalAmt |
| Program Services | $6,717 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,100,163 | TotalAmt |
| Program Services | $50,100,163 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,984 | BOYAmt |
| EOY | $231,063 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,351,498 | BOYAmt |
| EOY | $4,407,391 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,884,303 | BOYAmt |
| EOY | $6,575,717 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,558 | BOYAmt |
| EOY | $18,316 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $105,272 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $86,567 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,209 | BOYAmt |
| EOY | $18,705 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,173,751 | BOYAmt |
| EOY | $81,764,059 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,908 | BOYAmt |
| EOY | $51,467 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,753,211 | BOYAmt |
| EOY | $93,066,718 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $955,869 | BOYAmt |
| EOY | $957,830 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,908 | BOYAmt |
| EOY | $51,467 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,996 | BOYAmt |
| EOY | $19,615 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,090,773 | BOYAmt |
| EOY | $1,028,912 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,662,438 | BOYAmt |
| EOY | $92,037,806 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,662,438 | BOYAmt |
| EOY | $92,037,806 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,753,211 | BOYAmt |
| EOY | $93,066,718 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,018,928 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,355,239 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,201 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $105,272 | OtherCostOrOtherBasisAmt |
| Depreciation | $86,567 | DepreciationAmt |
| Book Value | $18,705 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,705 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| CORPORATE BOND FUNDS | $42,653,340 | F |
| FIXED INCOME SECURITIES | $20,521,600 | F |
| STOCK FUNDS | $16,419,790 | F |
| LIMITED PARTNERSHIPS | $2,169,329 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $81,764,059 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED PAYROLL | $18,441 |
| ACCRUED PAYROLL WITHHOLDINGS | $1,174 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $19,615 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $56,474,330 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,355,239 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $3,355,239 | RevenueNotReportedAmt |
| Revenue Subtotal | $53,119,091 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $53,119,091 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $50,098,962 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $50,098,962 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,201 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,201 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $50,100,163 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE TRUST ESTABLISHED UNDER THE FUND TO HOLD THE FUNDS ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (THE CODE), AND, ACCORDINGLY, THE TRUSTS NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE, AND THE FUND SPONSOR BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE CODE. 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 ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. FUND MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF APRIL 30, 2024 AND APRIL 30, 2023 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; AND THERE IS A DOL OPERATIONS AUDIT IN PROGRESS. THE FUND IS SUBJECT TO INCOME TAX EXAMINATIONS BY THE TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE TAX RETURNS ARE FILED. |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | BOOK / TAX DEPRECIATION DIFFERENCE 1,201 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ORGANIZATION'S MISSION IS TO OFFER AN EMPLOYEE BENEFIT PLAN WHICH PROVIDES HEALTHCARE BENEFITS AND DEATH BENEFITS TO ITS MEMBERS. THE PLAN COVERS SUBSTANTIALLY ALL ELIGIBLE MEMBERS IN INDIANA, KENTUCKY, AND ALABAMA. |
| FORM 990, PAGE 6, PART VI, LINE 7A | ONE HALF OF THE BOARD OF TRUSTEES IS APPOINTED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES LOCAL UNION 181, AND THE OTHER HALF OF THE BOARD OF TRUSTEES IS APPOINTED BY VARIOUS CONTRACTOR ASSOCIATIONS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | CONTRIBUTION RATES ARE APPROVED BY THE BOARD OF TRUSTEES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | PRIOR TO FILING, THE FORM 990 IS REVIEWED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE PLAN ADMINISTRATOR. |
| FORM 990, PAGE 6, PART VI, LINE 15B | ALL COMPENSATION RATES ARE APPROVED BY THE BOARD OF TRUSTEES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE 1,201 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE ATTACHED LIST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE ATTACHED LIST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Direct Controlling NA | N/A | DirectControllingNACd |
| Disproportionate Allocations | false | DisproportionateAllocationsInd |
| General Or Managing Partner | false | GeneralOrManagingPartnerInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE ATTACHED LIST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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