CENTRAL MIDWEST REGIONAL COUNCIL OF CARPENTERS HEALTH FUND: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CENTRAL MIDWEST REGIONAL COUNCIL OF CARPENTERS HEALTH FUND (EIN 45-0593187)
- Tax period
- 2012-05-01 to 2013-04-30
- Filed
- 2014-03-11
- IRS object ID
- 201420709349300702
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-03-11T09:39:12-05:00 | Timestamp |
| Tax Period End Date | 2013-04-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341322309 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CIUNI & PANICHI INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-05-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450593187 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO CARPENTERS' HEALTH FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | OHIO | NameControl |
| Phone | 2163616190 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3611 CHESTER AVENUE | AddressLine1 |
| City | CLEVELAND | City |
| State | OH | State |
| ZIP Code | 441144622 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DOUG REFFITT | Name |
| Title | SECRETARY | Title |
| Phone | 6142362440 | Phone |
| Date Signed | 2014-03-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID M REAPE CPA | Name |
| PTIN | P00068117 | PTIN |
| Phone | 2168317171 | Phone |
| 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) |
|---|---|---|
| Name Of Principal Officer Person | DOUG REFFITT | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3611 CHESTER AVENUE | AddressLine1 |
| City | CLEVELAND | City |
| State | OH | State |
| ZIP Code | 441144622 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 330492403 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 2008 | YearFormation |
| State Legal Domicile | OH | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 18 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 112425583 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 106053177 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4675079 | InvestmentIncomePriorYear |
| Investment Income Current Year | 5370478 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 364693 | OtherRevenuePriorYear |
| Other Revenue Current Year | 118148 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 117465355 | TotalRevenuePriorYear |
| Total Revenue Current Year | 111541803 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 92527101 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 106815775 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1608347 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1965060 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6574264 | OtherExpensePriorYear |
| Other Expenses Current Year | 6571847 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 100709712 | TotalExpensesPriorYear |
| Total Expenses Current Year | 115352682 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 16755643 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -3810879 | RevenuesLessExpensesCY |
| Total Assets BOY | 192275174 | TotalAssetsBOY |
| Total Assets EOY | 180673257 | TotalAssetsEOY |
| Total Liabilities BOY | 17114354 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5860394 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 175160820 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 174812863 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 115352682 | Expense |
| Description | 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. | Description |
| Total Program Service Expense | 115352682 | TotalProgramServiceExpense |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 18 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY WEIR | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2488139800 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE SUITE 300 | AddressLine1 |
| City | TROY | City |
| State | MI | State |
| ZIP Code | 48098 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| DAVID THARP | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| BOB ELLIOTT | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PAUL THOMAS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MARK MCGRIFF | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DAVE MEIER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MICHAEL LAUER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DONALD CRANE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| AARON HALL | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JAMES MELARAGNO | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DOUG REFFITT | |||||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 | ||
| KEVIN REILLY | |||||||
| CHAIRMAN | 1.00 | X | 0 | 0 | 0 | ||
| DAVID GIORGI | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| TIM LINVILLE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| SCOTT MAROUS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JIM FOX | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JOE BEISCHEL | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MARK COMBS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PAM HEPBURN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ROGER NEWMAN | |||||||
| ASSISTANT ADMINISTRATOR | 18.00 | 0 | 125934 | 0 | 22.00 | X | |
| LYNN HOETLING | |||||||
| PLAN ADMINISTRATOR | 14.00 | 0 | 117835 | 0 | 26.00 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 243769 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | 95544081 | 95544081 |
| MEMBER CONTRIB-HEALTH | 900099 | 16572500 | 16572500 |
| LESS:RECIPROCITY TRANSFERS | 900099 | -6063404 | -6063404 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 106053177 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3941694 | TotalRevenueColumn |
| Exclusion | $3,941,694 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 220379384 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 218950600 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1428784 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1428784 | TotalRevenueColumn |
| Exclusion | $1,428,784 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 118148 | TotalRevenueColumn |
| Related Or Exempt Function Income | 118148 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 118148 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 111541803 | TotalRevenueColumn |
| Related Or Exempt Function Income | 106171325 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $5,370,478 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 106815775 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1298613 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 607962 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58485 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 446650 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 159109 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 152922 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 729661 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29940 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20708 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 115417 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26622 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36574 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35350 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| MEDICAL NETWORK & REPRI | 3993129 |
| PREMIUMS PAID FOR LIFE | 256908 |
| PRINTING | 187507 |
| CONSULTING PROJECTS | 71090 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 310260 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 115352682 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15244794 | BOY |
| EOY | 7542058 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21633900 | BOY |
| EOY | 23653020 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 60234 | BOY |
| EOY | 19509 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 729590 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 729590 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14946 | BOY |
| EOY | 0 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7778089 | BOY |
| EOY | 7136306 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 147543211 | BOY |
| EOY | 142322364 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 192275174 | BOY |
| EOY | 180673257 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 965238 | BOY |
| EOY | 1816656 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16149116 | BOY |
| EOY | 4043738 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17114354 | BOY |
| EOY | 5860394 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 175160820 | BOY |
| EOY | 174812863 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 175160820 | BOY |
| EOY | 174812863 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 192275174 | BOY |
| EOY | 180673257 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -3810879 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 3462922 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 729590 | OtherCostOrOtherBasis |
| Depreciation | 729590 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| CORPORATE DEBT SECURITIES | 27602200 | F |
| GOVERNMENT AND RELATED DEBT SECURITIES | 42330923 | F |
| MUTUAL AND EXCHANGE TRADED FUNDS | 68492761 | F |
| SHORT TERM INVESTMENT FUNDS | 3896480 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 142322364 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| UNREMITTED FRINGE BENEFIT CONTRIBUTIONS COLLECTED | $3,820,711 |
| DUE TO BROKERS FOR SECURITIES PURCHASED | $223,027 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 4043738 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 114851803 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 3462922 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 3462922 | RevenueNotRptdF990 |
| Revenue Subtotal | 111388881 | RevenueSubtotal |
| Investment Expenses Not Included | 152922 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 152922 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 111541803 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 115199760 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 115199760 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 152922 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 152922 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 115352682 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | THE VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION ("VEBA") TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLANS 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 2013 OR 2012 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 YEARS PRIOR TO FISCAL 2010. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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
Form990 Schedule R Part II Form990ScheduleRPartII (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|
| 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 Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (6 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| OHIO & VICINITY CARPENTERS' FRINGE BENEFITS FUNDS INC | |
| Q | 1264273 |
| 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 | |
| OHIO CARPENTERS' PENSION PLAN | |
| Q | |
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