CENTRAL MIDWEST REGIONAL COUNCIL OF CARPENTERS HEALTH FUND: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CENTRAL MIDWEST REGIONAL COUNCIL OF CARPENTERS HEALTH FUND (EIN 45-0593187)
- Tax period
- 2013-05-01 to 2014-04-30
- Filed
- 2015-03-02
- IRS object ID
- 201520619349300807
- Schema version
- 2013v4.0
- 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 | 2015-03-02T13:34:20-06:00 | ReturnTs |
| Tax Period End | 2014-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341322309 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CIUNI & PANICHI INC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25201 CHAGRIN BLVD 200 | AddressLine1 |
| City | CLEVELAND | City |
| State | OH | State |
| ZIP Code | 441225683 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450593187 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO CARPENTERS' HEALTH FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OHIO | BusinessNameControlTxt |
| Phone | 6142362440 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1909 ARLINGATE LANE | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43228 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DOUG REFFITT | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 6142362440 | PhoneNum |
| Signature | 2015-02-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID M REAPE CPA | PreparerPersonNm |
| PTIN | P00068117 | PTIN |
| Phone | 2168317171 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | DOUG REFFITT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1909 ARLINGATE LANE | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43228 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $212,873,195 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | THE PLAN IS A MULTIEMPLOYER HEALTH AND WELFARE PLAN COVERING ELIGIBLE MEMBERS OF VARIOUS LOCAL UNIONS OF THE OHIO AND VICINITY REGIONAL COUNCIL OF CARPENTERS, PRIMARILY IN OHIO, WHICH WAS MERGED INTO THE INDIANA/KENTUCKY REGIONAL COUNCIL OF CARPENTERS. THE PLAN PROVIDES HEALTH, VACATION, DENTAL, VISION, PRESCRIPTION DRUG, AND DEATH BENEFITS TO ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $106,053,177 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $105,478,432 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,370,478 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,864,657 | CYInvestmentIncomeAmt |
| PY Other Revenue | $118,148 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $111,541,803 | PYTotalRevenueAmt |
| CY Total Revenue | $112,343,089 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $106,815,775 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $96,880,646 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,965,060 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,788 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,571,847 | PYOtherExpensesAmt |
| CY Other Expenses | $5,879,594 | CYOtherExpensesAmt |
| PY Total Expenses | $115,352,682 | PYTotalExpensesAmt |
| CY Total Expenses | $102,769,028 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,810,879 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $9,574,061 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $180,673,257 | TotalAssetsBOYAmt |
| Total Assets EOY | $185,852,428 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,860,394 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,613,744 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $174,812,863 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $180,238,684 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE PLAN IS A MULTIEMPLOYER HEALTH AND WELFARE PLAN COVERING ELIGIBLE MEMBERS OF VARIOUS LOCAL UNIONS OF THE OHIO AND VICINITY REGIONAL COUNCIL OF CARPENTERS, PRIMARILY IN OHIO, WHICH WAS MERGED INTO THE INDIANA/KENTUCKY REGIONAL COUNCIL OF CARPENTERS. THE PLAN PROVIDES HEALTH, VACATION, DENTAL, VISION, PRESCRIPTION DRUG, AND DEATH BENEFITS TO ITS MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $102,769,028 | ExpenseAmt |
| Desc | THE PLAN IS A MULTIEMPLOYER HEALTH AND WELFARE PLAN COVERING ELIGIBLE MEMBERS OF VARIOUS LOCAL UNIONS OF THE OHIO AND VICINITY REGIONAL COUNCIL OF CARPENTERS, PRIMARILY IN OHIO, WHICH WAS MERGED INTO THE INDIANA/KENTUCKY REGIONAL COUNCIL OF CARPENTERS. THE PLAN PROVIDES HEALTH, VACATION, DENTAL, VISION, PRESCRIPTION DRUG, AND DEATH BENEFITS TO ITS MEMBERS. AS OF 04/30/2014 THE PLAN COVERS 11,579 PARTICIPANTS. | Desc |
| Total Program Service Expenses | $102,769,028 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY WEIR | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2488139800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE SUITE 300 | AddressLine1 |
| City | TROY | City |
| State | MI | State |
| ZIP Code | 48098 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| MIKE GIBSON | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| BOB ELLIOTT | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| MARK MOEN | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| MARK MCGRIFF | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| DAVE MEIER | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| JOE MILLER | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| DONALD CRANE | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| AARON HALL | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| JAMES MELARAGNO | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| DOUG REFFITT | |||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 |
| KEVIN REILLY | |||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 |
| DAVID GIORGI | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| TIM LINVILLE | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| KEN LYONS | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| JIM FOX | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| JOE BEISCHEL | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| ANDREW GOETZ | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| PAM HEPBURN | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MEDICAL MUTUAL OF OHIO | |||||
| 23700 COMMERCE PARK | BEACHWOOD | OH | 44122 | CLAIMS FEES | $3,079,785 |
| BENESYS | |||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | PLAN ADMINISTRATION | $805,336 |
| CONSUMERS LIFE INSURANCE | |||||
| 17800 ROYALTON ROAD | STRONGSVILLE | OH | 44136 | CLAIMS FEES | $347,708 |
| SHUMAKER LOOP & KENDRICK | |||||
| 1000 JACKSON STREET | TOLEDO | OH | 43604 | ATTORNEY | $295,369 |
| DELTA DENTAL OF OHIO | |||||
| 5600 BLAZER PARKWAY SUITE 150 | DUBLIN | OH | 43017 | CLAIMS FEES | $285,073 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $91,114,156 | $91,114,156 |
| MEMBER CONTRIB-HEALTH | 900099 | $17,173,471 | $17,173,471 |
| LESS:RECIPROCITY TRANSFERS | 900099 | -$2,809,195 | -$2,809,195 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $105,478,432 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,559,045 | TotalRevenueColumnAmt |
| Exclusion | $5,559,045 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $101,835,718 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $100,530,106 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,305,612 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,305,612 | TotalRevenueColumnAmt |
| Exclusion | $1,305,612 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $112,343,089 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $105,478,432 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,864,657 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,880,646 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,339 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $449 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,350 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,561 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,462 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $902,750 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,833 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,000 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,964 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,521 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MEDICAL NETWORK & REPRI | $3,654,007 |
| PREMIUMS PAID FOR LIFE | $347,708 |
| PRINTING | $199,744 |
| POSTAGE | $71,363 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,225 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,769,028 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,542,058 | BOYAmt |
| EOY | $11,669,007 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,653,020 | BOYAmt |
| EOY | $16,740,246 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,509 | BOYAmt |
| EOY | $24,016 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $729,590 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $729,590 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,136,306 | BOYAmt |
| EOY | $8,477,288 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $142,322,364 | BOYAmt |
| EOY | $148,941,871 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,673,257 | BOYAmt |
| EOY | $185,852,428 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,816,656 | BOYAmt |
| EOY | $2,807,407 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,043,738 | BOYAmt |
| EOY | $2,806,337 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,860,394 | BOYAmt |
| EOY | $5,613,744 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,812,863 | BOYAmt |
| EOY | $180,238,684 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,812,863 | BOYAmt |
| EOY | $180,238,684 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,673,257 | BOYAmt |
| EOY | $185,852,428 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $9,574,061 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$4,148,240 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $729,590 | OtherCostOrOtherBasisAmt |
| Depreciation | $729,590 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| CORPORATE DEBT SECURITIES | $16,257,590 | F |
| GOVERNMENT AND RELATED DEBT SECURITIES | $27,932,124 | F |
| MUTUAL AND EXCHANGE TRADED FUNDS | $84,454,023 | F |
| SHORT TERM INVESTMENT FUNDS | $20,298,134 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $148,941,871 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| UNREMITTED FRINGE BENEFIT CONTRIBUTIONS COLLECTED | $2,548,067 |
| DUE TO BROKERS FOR SECURITIES PURCHASED | $258,270 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,806,337 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $107,993,387 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$4,148,240 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$4,148,240 | RevenueNotReportedAmt |
| Revenue Subtotal | $112,141,627 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $201,462 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $201,462 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $112,343,089 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $102,567,566 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $102,567,566 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $201,462 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $201,462 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $102,769,028 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION ("VEBA") TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE ("IRC"), AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS"), AND PLAN MANAGEMENT BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE 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 FISCAL 2014 OR 2013 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. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO APRIL 30, 2011. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE COMPLETED FORM 990 IS SENT TO THE PLAN ADMINISTRATOR WHO REVIEWS THE RETURN AND CONSULTS WITH THE PREPARER ON ANY QUESTIONS. ONCE ALL OF THE QUESTIONS ARE ANSWERED, THE PLAN ADMINISTRATOR PRESENTS THE FORM 990 TO THE TRUSTEES AND EXPLAINS THE PROPOSED FILING. THE TRUSTEES WILL DISCUSS ANY QUESTIONS WITH THE PLAN ADMINISTRATOR BEFORE GIVING THEIR APPROVAL TO ADOPT AND FILE THE FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | YEARLY DISCLOSURES ARE MADE AND PRESENTED TO THE TRUSTEES FOR REVIEW AND CONFIRMATION. THE PROCESS IS REFLECTED IN THE MINUTES OF THE TRUSTEE'S MEETING. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ADMINISTRATIVE COMMITTEE REVIEWS AND MAKES SALARY DECISIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| OHIO & VICINITY CARPENTERS' FRINGE BENEFITS FUNDS INC | ||||||||
| 3611 CHESTER AVE | CLEVELAND | OH | 441144622 | 203330679 | TO PROCESS EMPLOYER CONTRIBUTIONS TO BENEFIT PLANS | OH | 501(C)(5) | 0 |
| OHIO CARPENTERS' ANNUITY PLAN | ||||||||
| 3611 CHESTER AVE | CLEVELAND | OH | 441144622 | 341778747 | TO PROVIDE RETIREMENT BENEFITS | OH | 401(A) | 0 |
| OHIO CARPENTERS' PENSION PLAN | ||||||||
| 3611 CHESTER AVE | CLEVELAND | OH | 441144622 | 346574360 | TO PROVIDE RETIREMENT BENEFITS | OH | 401(A) | 0 |
| INDIANA KENTUCKY OHIO REGIONAL COUNCIL OF CARPENTERS | ||||||||
| 771 GREENWOOD SPRINGS DR | GREENWOOD | IN | 46143 | 351074694 | LABOR ORGANIZATION | OH | 501(C)(5) | 0 |
| JOINT BOARD OF TRUSTEES OHIO CARPENTERS' SUPP BENEFIT FUND | ||||||||
| 3611 CHESTER AVE | CLEVELAND | OH | 441144622 | 341927123 | MULTI-EMPLOYER BENEFIT PLAN | OH | 401(A) | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt |
|---|
| OHIO & VICINITY CARPENTERS' FRINGE BENEFITS FUNDS INC |
| N |
| OHIO CARPENTERS' ANNUITY PLAN |
| N |
| OHIO CARPENTERS' PENSION PLAN |
| N |
| OHIO & VICINITY CARPENTERS' FRINGE BENEFITS FUNDS INC |
| O |