2015-07-22T18:04:15-05:00 2014-12-31 464370753 BALDWIN & BALDWIN PLLC 701 N 44TH ST PHOENIX AZ 850086504 990 2014-01-01 870496328 IBEW WESTERN UTILITIES HEALTH AND WELFARE TRUST FUND IBEW 9252089999 7180 KOLL CENTER PARKWAY 200 PLEASANTON CA 94566 JULIE LEWIS CHAIRPERSON 9252089999 2015-07-20 true ROBERT H BALDWIN P00815972 4807369200 2015-07-22 2014 2016-02-25 16:41:14Z JULIE LEWIS 825 E MULTNOMAH PORTLAND OR 97232 76169256 false X X 1991 UT TO PROVIDE MEDICAL, DENTAL AND LIFE INSURANCE BENEFITS TO PARTICIPANTS OF THE PLAN. 8 8 0 0 0 36232769 33668471 263016 1828719 0 36495785 35497190 0 32619851 32961247 0 0 0 1180225 1201532 33800076 34162779 2695709 1334411 19248612 17042403 8074508 5721733 11174104 11320670 TO PROVIDE MEDICAL, DENTAL AND LIFE INSURANCE BENEFITS TO PARTICIPANTS OF THE PLAN. false false 34162779 THE PLAN PROVIDES MEDICAL, DENTAL AND LIFE INSURANCE BENEFITS UNDER A COLLECTIVELY BARGAINED AGREEMENT BETWEEN IBEW LOCAL UNION 57 AND PACIFICORP DBA ROCKY MOUNTAIN POWER. 34162779 false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 1332 0 false 0 false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true false false true true false false false X BENESYS 9253987060 7180 KOLL CENTER PARKWAY STE 200 PLEASANTON CA 94566 X BRENT DONOHUE TRUSTEE 2.00 X 0 0 0 CALVIN OCKEY TRUSTEE 2.00 X 0 0 0 GARY COX TRUSTEE 2.00 X 0 0 0 JULIE LEWIS CHAIRPERSON 2.00 X 0 0 0 DANA RALSTON TRUSTEE 2.00 X 0 0 0 TRAVIS ERI SECRETARY 2.00 X 0 0 0 PAUL RADAKOVICH TRUSTEE 2.00 X 0 0 0 EUGENE MORRIS II TRUSTEE 2.00 X 0 0 0 false false false BENESYS 7180 KOLL CENTER PARKWAY STE 200 PLEASANTON CA 94566 ADMINISTRATOR 528633 THE SEGAL COMPANY 1230 WEST WASHINGTON STREET STE 5 TEMPE AZ 85281 CONSULTANT 342495 2 EMPLOYER CONTRIBUTIONS 524114 23609271 23609271 PARTICIPANT CONTRIBUTIONS 524114 10059200 10059200 33668471 354763 354763 42146022 40672066 1473956 1473956 1473956 35497190 35497190 32961247 40253 16000 56141 62966 65573 1775 8134 ADMINISTRATIVE FEES 503405 CONSULTING FEE - SEGAL 342495 DENTAL ADMINISTRATIVE 89865 ALL OTHER EXPENSES 14925 34162779 0 0 0 169017 152163 461592 1024379 60190 60594 18557813 15805267 19248612 17042403 969022 345857 7105486 5375876 8074508 5721733 X 11174104 11320670 11174104 11320670 19248612 17042403 1334411 -1187845 X false true X true false CLAIMS INCURRED BUT NOT REPORTED 4945000 HEALTH AND DENTAL CLAIMS PAYABLE 430876 5375876 X 34253204 -1187845 -1187845 35441049 56141 56141 35497190 35836248 35836248 56141 -1729610 -1673469 34162779 SCHEDULE D, PAGE 3, PART X THE FUND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE FUND IS ALSO EXEMPT FROM STATE INCOME TAXES. THE FUND HAS BEEN AMENDED SINCE RECEIVING ITS EXEMPT STATUS. HOWEVER, THE FUND ADMINISTRATOR BELIEVES THAT THE FUND IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, THEY BELIEVE THAT THE FUND IS QUALIFIED AND THE RELATED TRUST WAS EXEMPT FROM INCOME TAXES AS THE FINANCIAL STATEMENT DATE. TAX YEARS 2011 AND FORWARD REMAIN SUBJECT TO EXAMINATION FOR FEDERAL INCOME TAX PURPOSES. THE FUND USES A LOSS CONTINGENCY APPROACH FOR EVALUATING UNCERTAIN TAX POSITIONS. THE FUND CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDIT, CHANGES IN TAX LAWS AND NEW AUTHORITATIVE RULINGS. SCHEDULE D, PAGE 4, PART XII, LINE 4B CHANGE IN BENEFITS PAYABLE -1,729,610 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AT THE BOARD OF TRUSTEES MEETING PRIOR TO FILING THE RETURN. ALL BOARD MEMEBERS HAVE THE OPPORTUNITY TO ASK QUESTIONS. THE BOARD CHAIRMAN SIGNS THE RETURN AT THE CONCLUSION OF THE DISCUSSION AND IS RESPONSIBLE FOR MAILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 19 THE DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST BY ANY INTERESTED PARTY. PACIFICORP IBEW LOCAL 57 RETIREMENT TRUST FUND 825 NE MULTNOMAH PORTLAND OR 97232 870640888 PROVIDE RE OR 501C9 N/A false PACIFICORP 825 NE MULTNOMAH PORTLAND OR 97232 870023145 UTILITYCON OR NA C CORP false false false false false false false false false false false false false false false false false false false false