IBEW 82 HEALTH AND WELFARE FUND: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- IBEW 82 HEALTH AND WELFARE FUND (EIN 31-6084151)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-26
- IRS object ID
- 201420579349300522
- 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 | 2014-02-26T14:36:14-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310800053 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLARK SCHAEFER HACKETT & CO | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10100 INNOVATION DR SUITE 400 | AddressLine1 |
| City | DAYTON | City |
| State | OH | State |
| ZIP Code | 45342 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 316084151 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IBEW LOCAL 82 HEALTH & WELFARE FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | IBEW | NameControl |
| Phone | 3047813921 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 609 THIRD AVE PO BOX 487 | AddressLine1 |
| City | CHESAPEAKE | City |
| State | OH | State |
| ZIP Code | 45619 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | NICHOLAS COMSTOCK | Name |
| Title | TRUSTEE | Title |
| Phone | 3047813921 | Phone |
| Date Signed | 2014-02-20 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KEVIN T DAVIS CPA | Name |
| PTIN | P00039883 | PTIN |
| Phone | 9372260070 | Phone |
| Date Prepared | 2014-02-20 | 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) |
|---|---|---|
| Name Of Principal Officer Person | NICHOLAS COMSTOCK | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6650 POE AVE | AddressLine1 |
| City | DAYTON | City |
| State | OH | State |
| ZIP Code | 454142527 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 13476813 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1967 | YearFormation |
| State Legal Domicile | OH | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE HEALTH, PRESCRIPTION & DEATH BENEFITS TO COVERED MEMBERS, RETIREES & DEPENDENTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 540795 | 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 | 8952406 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8466259 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 126893 | InvestmentIncomePriorYear |
| Investment Income Current Year | 540795 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9079299 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9007054 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 7435418 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 7217181 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | 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 | 731865 | OtherExpensePriorYear |
| Other Expenses Current Year | 767355 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 8167283 | TotalExpensesPriorYear |
| Total Expenses Current Year | 7984536 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 912016 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1022518 | RevenuesLessExpensesCY |
| Total Assets BOY | 11143834 | TotalAssetsBOY |
| Total Assets EOY | 12496468 | TotalAssetsEOY |
| Total Liabilities BOY | 45609 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 23301 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 11098225 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 12473167 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE HEALTH, PRESCRIPTION, AND DEATH BENEFITS TO COVERED MEMBERS, RETIREES, AND DEPENDENTS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | PROVIDED SELF FUNDED HEALTH INSURANCE BENEFITS, AS WELL AS FULLY INSURED LIFE AND DISABILITY BENEFITS AND SUPPLEMENTAL MEDICARE COVERAGE TO ELIGIBLE PARTICIPANTS, DEPENDANTS, AND RETIREES OF INTERNATIONAL BROTHERHOOD OF ELECTICAL WORKERS LOCAL 82. | Description |
| 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 | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | 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 | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| 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 |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | 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 | 1 | 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 | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RYAN JONES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3047813921 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 609 THIRD AVE PO BOX 487 | AddressLine1 |
| City | CHESAPEAKE | City |
| State | OH | State |
| ZIP Code | 45619 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| DANAL NEAL | ||||||
| EMPLOYER TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| MARK POEPPELMEIER | ||||||
| LABOR TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| NICHOLAS COMSTOCK | ||||||
| LABOR TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| MICHAEL GEBHART | ||||||
| LABOR TRUSTEE - VICE-CHAIR | 2.00 | X | 0 | 0 | 0 | X |
| JACK LOHBECK | ||||||
| EMPLOYER TRUSTEE - CHAIR | 2.00 | X | 0 | 0 | 0 | X |
| JIM FORTKAMP | ||||||
| EMPLOYER TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| WILLIAM MELKE | ||||||
| LABOR TRUSTEE (RETIRED) | 2.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | 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 |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| AMERICAN BENEFIT CORPORATION | |||||
| 3150 US ROUTE 60 | ONA | WV | 255459507 | PLAN MANAGEMENT AND OPERATION | 295970 |
| ANTHEM (WELL POINT) | |||||
| 120 MONUMENT CIRCLE | INDIANAPOLIS | IN | 26204 | MEDICAL NETWORK FEES | 261055 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EMPLOYER CONTRIB | 525100 | 7221470 | 7221470 |
| PARTICIPANT CONTRIB | 525100 | 1113302 | 1113302 |
| RETIREE DRUG SUBSIDY | 525100 | 131487 | 131487 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8466259 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 366471 | TotalRevenueColumn |
| Unrelated Business Revenue | 366471 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4644083 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4469759 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 174324 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 174324 | TotalRevenueColumn |
| Unrelated Business Revenue | 174324 | UnrelatedBusinessRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9007054 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8466259 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 540795 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7217181 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57111 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21257 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23339 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60204 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4167 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10814 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10200 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| CLAIMS ADMIN FEES | 557025 |
| DATA PROCESSING | 2180 |
| FIDELITY BOND | 1500 |
| INTERN. FOUNDATION MEMB | 880 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18678 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7984536 | Total |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1399628 | BOY |
| EOY | 1430715 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 684190 | BOY |
| EOY | 809380 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51016 | BOY |
| EOY | 44212 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9009000 | BOY |
| EOY | 10212161 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11143834 | BOY |
| EOY | 12496468 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45609 | BOY |
| EOY | 23301 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45609 | BOY |
| EOY | 23301 | 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 | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11098225 | BOY |
| EOY | 12473167 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11098225 | BOY |
| EOY | 12473167 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11143834 | BOY |
| EOY | 12496468 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1022518 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 352424 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 9336139 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 352424 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 352424 | RevenueNotRptdF990 |
| Revenue Subtotal | 8983715 | RevenueSubtotal |
| Investment Expenses Not Included | 23339 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 23339 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9007054 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 7961197 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 7961197 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 23339 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 23339 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 7984536 | 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 | 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 INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF JUNE 30, 2013, 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 JUNE 30, 2010. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES TO REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 15: | THE TRUSTEES HAVE RETAINED A THIRD PARTY ADMINISTRATOR (TPA) TO MANAGE THE DAILY OPERATIONS OF THE PLAN. THE TPA WAS SELECTED THROUGH A PROPOSAL PROCESS WHICH INCLUDED OTHER QUALIFIED PROVIDERS OF SUCH SERVICES. THE TRUSTEES CONTINUALLY MONITOR THE SERVICE LEVELS AND FEES OF THE CONTRACT ADMINISTRATOR. AS A CONTRACT ADMINISTRATOR IS UTILIZED, THE PLAN DOES NOT HAVE ANY EMPLOYEES. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICTS 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 19 | THE PLAN'S FORM 990 IS AVAILABLE THROUGH VARIOUS WEBSITES, SUCH AS GUIDESTAR AND THE FORM 5500 IS AVAILABLE TO THE PUBLIC THROUGH FREEERISA AND THE DEPARTMENT OF LABOR WEBSITES. THE PLAN WOULD ALSO PROVIDE SUCH INFORMATION RETURNS UPON WRITTEN REQUEST. GOVERNING DOCUMENTS ARE NOT PROVIDED TO THE PUBLIC. |
| FORM 990, PART XI, LINE 2C: | THE PLAN'S BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE ANNUAL AUDIT OF ITS FINANCIAL STATEMENTS. THERE HAVE BEEN NO CHANGES IN OVERSIGHT PROCEDURES FROM THE PRIOR YEAR. |
| FORM 990, PART I, LINE 5 & PART V, LINE 2A: | THE PLAN REPORTS PARTICIPANTS ON FORM W-3 RELATED TO DISABILITY PAYMENTS, WHICH ARE CLASSIFIED AS BENEFITS EXPENSE. THE TRUSTEES UTILIZE A THIRD PARTY ADMINISTRATOR FOR DAILY OPERATIONS OF THE PLAN. AS SUCH, THE PLAN HAS NO EMPLOYEES. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| IBEW LOCAL 82 DEFINED BENEFIT PLAN | ||||||||||
| 6550 POE AVENUE | DAYTON | OH | 454142527 | 316127268 | PENSION PLAN | OH | 501(C)(9) | N/A | N/A | 0 |
| IBEW LOCAL 82 DEFINED CONTRIBUTIONS PLAN | ||||||||||
| 6550 POE AVENUE | DAYTON | OH | 454142527 | 311119203 | PENSION PLAN | OH | 501(C)(9) | N/A | N/A | 0 |
| IBEW LOCAL 82 401(K) PLAN | ||||||||||
| 6550 POE AVENUE | DAYTON | OH | 454142527 | 310329975 | PENSION PLAN | OH | 501(C)(9) | N/A | N/A | 0 |
| IBEW #82 | ||||||||||
| 6550 POE AVENUE | DAYTON | OH | 454142527 | 319329975 | LABOR UNION - SPONSORING ENTITY | OH | 501(C)(5) | N/A | N/A | 0 |
Form990 Schedule R Part IV Form990ScheduleRPartIV (29 entries)
| AUTOMATED CONTROLS & POWER |
| BRIGHT STREET |
| CAPITAL ELECTRIC |
| CE POWER |
| CHAPEL ELECTRIC |
| COPP SYSTEMS INTEGRATOR |
| COUGAR ELECTRIC |
| DEBRA-KUEMPEL |
| DEC LLC |
| DELTA ELECTRICAL |
| EIGHTH DISTRICT |
| ESI ELECTRICAL CONTRACTORS |
| HIGH VOLTAGE MAINTENANCE |
| JATC |
| JUSTICE ELECTRIC |
| KASTLE ELECTRIC CO |
| LAKE ERIE ELECTRIC INC |
| MAXWELL LIGHTING PROTECTION |
| MID CITY ELECTRIC CO |
| MUTUAL ELECTRIC COMPANY |
| NAMVET |
| POWER SERVICES |
| PRODUCTIVE ELECTRIC INC |
| SIDNEY ELECTRIC CO INC |
| SPURLING ELECTRIC CO INC |
| STUDABAKER ELECTRIC CO |
| TRIAD ELECTRICAL CONT |
| WAGNER INDUSTRIAL ELEC |
| YORK ELECRIC INC |
| 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 | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Comments