JOINT BOARD OF TRUSTEES IBEW: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: JOINT BOARD OF TRUSTEES IBEW (EIN 38-6141764)
Tax period: 2012-06-01 to 2013-05-31
Filed: 2013-12-26
IRS object ID: 201400139349302080
Schema version: 2012v2.3
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
Form 990
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-12-26T13:31:00-06:00	Timestamp
Tax Period End Date	2013-05-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROGOW & LONEY PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3135 S STATE ST SUITE 208	AddressLine1
City	ANN ARBOR	City
State	MI	State
ZIP Code	481081653	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	386141764	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	JOINT BOARD OF TRUSTEES IBEW 252	BusinessNameLine1
Business Name Line2	HEALTH AND WELFARE TRUST FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	JOIN	NameControl
Phone	7346632178	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3135 S STATE ST	AddressLine1
Address Line2	ROOM/SUITE 105	AddressLine2
City	ANN ARBOR	City
State	MI	State
ZIP Code	481081653	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KEVIN LADD	Name
Title	BOARD CHAIR	Title
Phone	7346632178	Phone
Date Signed	2013-11-11	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	NEIL J LONEY	Name
Phone	7347410400	Phone
Date Prepared	2013-12-26	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	19371419	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1966	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	PROVIDE HEALTH BENEFITS TO IBEW LOCAL 252 UNION MEMBERS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	8	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	8135338	ProgramServiceRevenuePriorYear
Program Service Revenue CY	9327419	ProgramServiceRevenueCY
Investment Income Prior Year	95775	InvestmentIncomePriorYear
Investment Income Current Year	138047	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	8231113	TotalRevenuePriorYear
Total Revenue Current Year	9465466	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	8405159	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	7443631	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1797942	OtherExpensePriorYear
Other Expenses Current Year	2486198	OtherExpensesCurrentYear
Total Expenses Prior Year	10203101	TotalExpensesPriorYear
Total Expenses Current Year	9929829	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-1971988	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-464363	RevenuesLessExpensesCY
Total Assets BOY	5173652	TotalAssetsBOY
Total Assets EOY	4856715	TotalAssetsEOY
Total Liabilities BOY	128303	TotalLiabilitiesBOY
Total Liabilities EOY	101662	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5045349	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4755053	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE HEALTH BENEFITS TO IBEW LOCAL 252 UNION MEMBERS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	7443631	Expense
Description	SELF FUNDED PAYMENTS FOR LOSS OF TIME AND MEDICAL,DENTAL, VISION & PRESCRIPTION BENEFITS. COVERS MEMBERS AND DEPENDENTS. 1,778 PERSONS COVERED FOR 5/31/13.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	885386	Expense
Description	INSURED COVERAGE FOR LIFE,ACCIDENTAL DEATH FOR MEMBERS ONLY,PLUS STOP-LOSS COVERAGE FOR THE MEDICAL BENEFITS.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	688982	Expense
Description	RECIPROCAL PAYMENTS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	9017999	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BANK OF ANN ARBOR	NamePerson
Telephone Number	7346631128	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	125 S FIFTH	AddressLine1
Address Line2	125 S FIFTH	AddressLine2
City	ANN ARBOR	City
State	MI	State
ZIP Code	481078009	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
KEVIN LADD
TRUSTEE	8.00	X	0	0	0
ROBERT TURNER
TRUSTEE	8.00	X	0	0	0
WILLIAM WHITE
TRUSTEE	8.00	X	0	0	0
ERIC MALEY
TRUSTEE	8.00	X	0	0	0
GREG STEPHENS
TRUSTEE	8.00	X	0	0	0
TIMOTHY HUTCHINS
TRUSTEE	8.00	X	0	0	0
JOHN KREGER
TRUSTEE	8.00	X	0	0	0
DAN CERVENAN
TRUSTEE	8.00	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
BLUE CROSS BLUE SHIELD OF MICHIGAN
232 S CAPITOL AVENUE	LANSING	MI	48933	ADMINISTRATION	455381
ANN ARBOR BENEFIT ADMINISTRATORS
3135 S STATE ST STE 105	ANN ARBOR	MI	481081653	ADMINISTRATION	234489

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	MEMBERSHIP DUES & ASSESSMENTS	Description
Total Revenue Column	9327419	TotalRevenueColumn
Exclusion	$9,327,419	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	9327419	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	125976	TotalRevenueColumn
Exclusion	$125,976	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	9918024	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	9905953	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	12071	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	12071	TotalRevenueColumn
Exclusion	$12,071	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	9465466	TotalRevenueColumn
Exclusion	$9,465,466	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	7443631	Total
Program Services	7443631	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	689870	Total
Management And General	689870	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	106073	Total
Management And General	106073	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	22306	Total
Management And General	22306	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	23444	Total
Management And General	23444	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9019	Total
Management And General	9019	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
INSURANCE EXPENSES	885386	885386
RECIPROCAL PAYMENTS	688982	688982
ACTUARIAL FEE	27489		27489
CONSULTING FEE	14200		14200

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	19429	Total
Management And General	19429	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	9929829	Total
Program Services	9017999	ProgramServices
Management And General	911830	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	146447	BOY
EOY	63395	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	713072	BOY
EOY	662140	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1358337	BOY
EOY	716246	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	252458	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	252458	LandBldgEquipmentAccumDeprec

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	2955796	BOY
EOY	3414934	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	5173652	BOY
EOY	4856715	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	128303	BOY
EOY	101662	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	128303	BOY
EOY	101662	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	5045349	BOY
EOY	4755053	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5045349	BOY
EOY	4755053	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5173652	BOY
EOY	4856715	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-464363	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	174067	ReconciliationUnrealizedInvest
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Other	X	MethodOfAccountingOther
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	252458	OtherCostOrOtherBasis
Depreciation	252458	Depreciation

Field	Value	IRS element (for citing)
Tot Revenue Etc Audited Fincl Stmt	9639533	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	174067	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	174067	RevenueNotRptdF990
Revenue Subtotal	9465466	RevenueSubtotal
Total Revenue Per Form990	9465466	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	9929829	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	9929829	ExpensesSubtotal
Total Expenses Per Form990	9929829	TotalExpensesPerForm990

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)

RelationshipRelationship	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
ROBERT TURNER
PARTICIPANT	PLAN PARTICIPANT	false
KEVIN LADD
PARTICIPANT	PLAN PARTICIPANT	false
WILLIAM WHITE
PARTICIPANT	PLAN PARTICIPANT	false
GREG STEPHENS
PARTICIPANT	PLAN PARTICIPANT	false
TIMOTHY HUTCHINS
PARTICIPANT	PLAN PARTICIPANT	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS	FORM 990, PAGE 6, PART VI, LINE 4	THE PLAN ADOPTED AMENDMENTS WHICH CHANGED BENEFITS AVAILABLE TO PARTICIPANTS AND PARTICIPANT PAYMENT AMOUNTS.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	UNION MEMBERS OF INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS 252
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	BOARD OF TRUSTEES ARE ELECTED BY THE IBEW 252 UNION MEMBERS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 WAS DISTRIBUTED TO THE MEMBERS OF THE BOARD OF TRUSTEES BEFORE FILING. NO REVIEW WAS CONDUCTED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE RELEVANT CONFLICT OF INTEREST POLICY STATES: EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS TAX EXEMPT AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE FUND OFFICE, 3135 S STATE ST., SUITE 105, ANN ARBOR, MI 48108.
ADDITIONAL INFORMATION	FORM 990, PART XII	LINE 1 - METHOD OF ACCOUNTING ACCRUAL METHOD OF ACCOUNTING EXCEPT THAT NO ESTIMATE HAS BEEN MADE FOR HEALTH AND DISABILITY CLAIMS INCURRED BUT NOT REPORTED TO THE PLAN ADMINISTRATOR.