BETA

IBEW LOCAL 648 HEALTH PLAN: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
IBEW LOCAL 648 HEALTH PLAN (EIN 31-6050511)
Tax period
2014-03-01 to 2015-02-28
Filed
2015-11-04
IRS object ID
201503089349300315
Schema version
2014v5.0
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)
Return2015-11-04T13:43:15-06:00ReturnTs
Tax Period End2015-02-28TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN310800053PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLARK SCHAEFER HACKETT & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110100 INNOVATION DR SUITE 400AddressLine1Txt
CityDAYTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45342ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-03-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN316050511EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IBEW LOCAL 648 HEALTH PLANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlIBEWBusinessNameControlTxt
Phone5133816886PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 WEST FOURTH STREET STE 225AddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFF MCGUFFEYPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone5133816886PhoneNum
Signature2015-10-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEPHANIE R PYLES CPAPreparerPersonNm
PTINP00613386PTIN
Phone9372260070PhoneNum
Preparation2015-10-27PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerJEFF MCGUFFEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 WEST FOURTH STREET STE 225AddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,554,172GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1967FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO PROVIDE MEDICAL AND DISABILITY BENEFITS TO MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$46,850TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$3,603,247PYProgramServiceRevenueAmt
CY Program Service Revenue$3,332,122CYProgramServiceRevenueAmt
PY Investment Income$6,670PYInvestmentIncomeAmt
CY Investment Income$46,850CYInvestmentIncomeAmt
PY Other Revenue$58,999PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,668,916PYTotalRevenueAmt
CY Total Revenue$3,378,972CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$2,753,212PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$3,335,016CYBenefitsPaidToMembersAmt
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$393,637PYOtherExpensesAmt
CY Other Expenses$399,911CYOtherExpensesAmt
PY Total Expenses$3,146,849PYTotalExpensesAmt
CY Total Expenses$3,734,927CYTotalExpensesAmt
PY Revenues Less Expenses$522,067PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$355,955CYRevenuesLessExpensesAmt
Total Assets BOY$2,285,871TotalAssetsBOYAmt
Total Assets EOY$2,114,811TotalAssetsEOYAmt
Total Liabilities BOY$97,721TotalLiabilitiesBOYAmt
Total Liabilities EOY$170,321TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,188,150NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,944,490NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE MEDICAL AND DISABILITY BENEFITS TO MEMBERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED MEDICAL AND DISABILITY BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION 648.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 Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln 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 LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
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 Line1AMERICAN BENEFIT CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5133816886PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 WEST FOURTH STREET STE 225AddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JEFF MCGUFFEY
TRUSTEE - UNION (CHAIR)0.000.00Yes (X)Yes (X)$0$0$0
PRESTON EVERSOLE
TRUSTEE - UNION0.000.00Yes (X)$0$0$0
CHARLES BECKETT
TRUSTEE - UNION0.000.00Yes (X)$0$0$0
JEROME WELLING
TRUSTEE - MANAGEMENT0.000.00Yes (X)$0$0$0
BILL COWMAN
TRUSTEE - MANAGEMENT0.000.00Yes (X)$0$0$0
STEVE RIGLING
TRUSTEE - MANAGEMENT0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
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 Line1ANTHEMBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1120 MONUMENT CIRCLEAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP26204ZIPCd
FieldValueIRS element (for citing)
ServicesCLAIM ADMINISTRATIONServicesDesc
Compensation$119,441CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS812900$3,079,648$3,079,648
SELF PAY CONTRIBUTION812900$252,474$252,474
FieldValueIRS element (for citing)
Total Program Service Revenue$3,332,122TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,618TotalRevenueColumnAmt
Unrelated Business Revenue$8,618UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$213,432SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$175,200SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$38,232SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$38,232TotalRevenueColumnAmt
Unrelated Business Revenue$38,232UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,378,972TotalRevenueColumnAmt
Related Or Exempt Func Income$3,332,122RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$46,850UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$3,335,016TotalAmt
Program Services$3,335,016ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$32,850TotalAmt
Management And General$32,850ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,000TotalAmt
Management And General$13,000ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$14,152TotalAmt
Management And General$14,152ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$31,175TotalAmt
Management And General$31,175ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,971TotalAmt
Management And General$10,971ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$18,875TotalAmt
Management And General$18,875ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
ANTHEM ADMIN FEE$119,441$119,441
ADMINISTRATION FEE$81,524$81,524
BENEFIT OFFICE FEES$41,009$41,009
CASE MANAGEMENT ADMIN F$15,311$15,311

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$21,603TotalAmt
Management And General$21,603ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,734,927TotalAmt
Program Services$3,335,016ProgramServicesAmt
Management And General$399,911ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$354,267BOYAmt
EOY$308,061EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$21,616BOYAmt
EOY$23,971EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$227,099BOYAmt
EOY$241,694EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$64,190BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,975BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,614,724BOYAmt
EOY$1,541,085EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,285,871BOYAmt
EOY$2,114,811EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$65,421BOYAmt
EOY$126,036EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$32,300BOYAmt
EOY$34,850EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$9,435EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$97,721BOYAmt
EOY$170,321EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,188,150BOYAmt
EOY$1,944,490EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,188,150BOYAmt
EOY$1,944,490EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,285,871BOYAmt
EOY$2,114,811EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$355,955ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$112,295NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO RELATED BENEFIT OFFICEDesc
Amt$9,435Amt
FieldValueIRS element (for citing)
Total Liability$9,435TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,477,115TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$112,295NetUnrealizedGainsInvstAmt
Revenue Not Reported$112,295RevenueNotReportedAmt
Revenue Subtotal$3,364,820RevenueSubtotalAmt
Investment Expenses Not Incld$14,152InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$14,152RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,378,972TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,720,775TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,720,775ExpensesSubtotalAmt
Investment Expenses Not Incld2$14,152InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$14,152ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,734,927TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationACCOUNTING 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 INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF FEBRUARY 28, 2015, 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 PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS ENDED PRIOR TO FEBRUARY 28, 2012.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART I, LINE 5 & PART V, LINE 2A:THE PLAN IS ADMINISTRATED BY A THIRD PARTY ADMINISTRATOR AND HAS NO EMPLOYEES. DISABILITY PAYMENTS TO PARTICIPANTS ARE REPORTED AS BENEFITS EXPENSE. THEREFORE, THE NUMBER OF EMPLOYEES REPORTED EXCLUDES PARTICIPANTS RECEIVING DISABILITY BENEFITS.
FORM 990, PART VI, SECTION B, LINE 11FORM 990 IS PROVIDED TO THE ADMINISTRATOR WHO REVIEWS THE RETURN AND PROVIDES THE RETURN TO THE TRUSTEES TO REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CCONFLICTS OF INTEREST ARE DETAILED IN PROHIBITED TRANSACTIONS UNDER ERISA. IN ADDITION, THE PLAN ALSO HAS A SEPARATE POLICY IN PLACE. THE PLAN'S LEGAL COUNSEL CONTINUALLY MONITORS THE PLAN AND ITS TRUSTEES FOR POSSIBLE CONFLICTS OF INTEREST. A MEMBER OF THE PLAN'S LEGAL COUNSEL ATTENDS EACH MEETING OF THE TRUSTEES AND MONITORS ON AN "AS NEEDED" BASIS FOR ACTIVITY THAT COULD GIVE RISE TO POTENTIAL CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION C, LINE 19THE FORM 990 IS AVAILABLE THROUGH WEBSITES, SUCH AS GUIDESTAR. THE PLAN WOULD ALSO PROVIDE THIS INFORMATION UPON WRITTEN REQUEST. GOVERNING DOCUMENTS ARE NOT PROVIDED TO THE PUBLIC.
FORM 990, PART XI, LINE 2C:THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE INDEPENDENT AUDIT OF THE PLAN'S FINANCIAL STATEMENTS. THIS PROCESS IS CONSISTENT WITH THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
IBEW LOCAL 648 BENEFIT OFFICE
205 WEST FOURTH STREET STE 225CINCINNATIOH45202311257976PLAN SPONSOROH501(C)(5)N/A0
IBEW LOCAL 648 PENSION PLAN
205 WEST FOURTH STREET STE 225CINCINNATIOH45202316134845PENSION PLANOH501(A)N/A0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (43 entries)

ACPI SYSTEMS INC
ARCHIABLE
B & J ELECTRICAL COMPANY
CAPITAL ELECTRIC LINE BUILDERS INC
CB&I STONE & WEBSTER CONSTRUCTION INC
CE POWER
CHAPEL ELECTRIC CO
CHAPEL ROMANOFF TECHNOLOGIES
CINCY ELECTRICAL SOLUTIONS
COUGAR ELECTRIC INC
DEBRA-KUEMPEL
DELTA ELECTRICAL CONTRACTORS
ELECTRICIAN CERTIFICATION INC
ESI ELECTRICAL CONTRACTORS
GESELL ELECTRIC
GLENWOOD ELECTRIC
GINTER ELECTRIC CONTRACTORS LLC
HIGH VOLTAGE MAINTENANCE
I & E ELECTRIC
INTEGRATED ELECTRICAL
KASTLE ELECTRIC COMPANY
KATHMAN ELECTRIC CO
LAKE ERIE ELECTRIC
MJ ADAMS ELECTRICAL CONTRACTORS
MJ ELECTRIC
MAYERS ELECTRIC CO
MCGRAW KOKOSING
M-PACT CORPORATION
NATIONAL ELECTRICAL CONTRACTORS ASSN
PATE ELECTRIC SERVICE
POWER SERVICES LLC
RAPIER ELECTRIC
RIGLING ELECTRIC
SIDEWINDER ELECTRIC CO INC
SYNERGY ELECTRICAL & MECHANICAL SVCS
TJ WILLIAMS
THOMAS ELECTRIC SVCS LLC
TPL TECHNICAL SVCS INC
UNITED ELECTRIC CO INC
VOGT ELECTRIC CO
WAGNER INDUSTRIAL ELECTRIC
WHALEN ELECTRIC LLC
WHITE FACILITY SERVICES
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 Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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