IBEW LOCAL 32 NECA VEBA PLAN: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- IBEW LOCAL 32 NECA VEBA PLAN (EIN 34-1793456)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-08-12
- IRS object ID
- 201442249349302009
- Schema version
- 2013v3.1
- 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) |
|---|---|---|
| Return | 2014-08-12T13:15:36-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 311365614 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUCHOT HOGENKAMP SEVING & MOSIER INC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 818 E FRANKLIN ST | AddressLine1 |
| City | CENTERVILLE | City |
| State | OH | State |
| ZIP Code | 454595606 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341793456 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IBEW LOCAL 32 NECA VEBA PLAN | BusinessNameLine1 |
| Business Name Line2 | C/O COMPENSATION PROGRAMS OF OHIO | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IBEW | BusinessNameControlTxt |
| Phone | 8004352388 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 FITCH BOULEVARD | AddressLine1 |
| City | AUSTINTOWN | City |
| State | OH | State |
| ZIP Code | 445152202 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEROLD DICKREDE | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 8004352388 | PhoneNum |
| Signature | 2014-07-24 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHELLE R MOSIER CPA | PreparerPersonNm |
| PTIN | P00291936 | PTIN |
| Phone | 9374361400 | PhoneNum |
| Preparation | 2014-08-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,116,189 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Activity Or Mission | PROVIDE SUPPLEMENTAL MEDICAL REIMBURSEMENTS | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $478,906 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $461,285 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,569 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,381 | CYInvestmentIncomeAmt |
| PY Other Revenue | $550 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $487,025 | PYTotalRevenueAmt |
| CY Total Revenue | $464,666 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $257,319 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $306,944 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $25,543 | PYOtherExpensesAmt |
| CY Other Expenses | $38,328 | CYOtherExpensesAmt |
| PY Total Expenses | $282,862 | PYTotalExpensesAmt |
| CY Total Expenses | $345,272 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $204,163 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $119,394 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,594,416 | TotalAssetsBOYAmt |
| Total Assets EOY | $154,504 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,707 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,290 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,586,709 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $151,214 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE SUPPLEMENTAL MEDICAL REIMBURSEMENTS | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $345,272 | ExpenseAmt |
| Revenue | $464,666 | RevenueAmt |
| Desc | COLLECTIVELY BARGAINED SUPPLEMENTAL MEDICAL REIMBURSEMENT PLAN. | Desc |
| Total Program Service Expenses | $345,272 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | Yes (true) | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | Yes (true) | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMPENSATION PROGRAMS OF OHIO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8004352388 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 FITCH BOULEVARD | AddressLine1 |
| City | AUSTINTOWN | City |
| State | OH | State |
| ZIP Code | 445152202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|
| JEROLD DICKREDE | ||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 |
| LARRY COX | ||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 |
| TOM LANDWEHR | ||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 |
| DANAL NEAL | ||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 |
| MICHAEL ARNOLD | ||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 |
| JOHN FRANTZ | ||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EMPLOYER CONTRIBUTIONS | Desc |
| Total Revenue Column | $461,285 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $461,285 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $461,285 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,866 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,866 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,647,038 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,651,523 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$4,485 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,485 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$4,485 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $464,666 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $464,666 | RelatedOrExemptFuncIncomeAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $306,944 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,433 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,205 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,399 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| ADMINISTRATIVE FEES | $7,200 |
| BANK FEES AND MISCELLANEO | $4,402 |
| ADVISORY FEE | $1,420 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,272 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,457 | BOYAmt |
| EOY | $127,805 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,362 | BOYAmt |
| EOY | $26,699 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,202,326 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,271 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,594,416 | BOYAmt |
| EOY | $154,504 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,707 | BOYAmt |
| EOY | $3,290 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,707 | BOYAmt |
| EOY | $3,290 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,586,709 | BOYAmt |
| EOY | $151,214 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,586,709 | BOYAmt |
| EOY | $151,214 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,594,416 | BOYAmt |
| EOY | $154,504 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $119,394 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$1,554,889 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $464,666 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $464,666 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $464,666 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $345,272 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $345,272 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $345,272 | TotalExpensesPerForm990Amt |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Distri Or Expnss Paid | TRANSFER ASSETS | AssetsDistriOrExpnssPaidDesc |
| Distribution | 2013-12-30 | DistributionDt |
| Fair Market Value Of Asset | $1,554,889 | FairMarketValueOfAssetAmt |
| Method Of FMV Determination | MARKET | MethodOfFMVDeterminationTxt |
| EIN | 316068797 | EIN |
| Person | 4TH DISTRICT IBEW HEALTH FUND | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3150 US ROUTE 60 | AddressLine1 |
| City | ONA | City |
| State | WV | State |
| ZIP Code | 25545 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | false | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | false | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | false | OwnerOfSuccessor2Ind |
| Receive Compensation2 | false | ReceiveCompensation2Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 9 | JEROLD DICKREDE 3878 DOGLEG RD DELPHOS, OH 45833 LARRY COX 1975 N WEST STREET LIMA, OH 45801 TOM LANDWEHR 1804 WONDERLICK RD LIMA, OH 45805 DANAL NEAL 3131 SOUTH DIXIE DR DAYTON, OH 45439 MICHAEL ARNOLD 6842 COMMODORE DRIVE WALLBRIDGE, OH 43465 JOHN FRANTZ 840 S VANDEMARK RD SIDNEY, OH 45365 |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM IS PROVIDED TO THE PLAN ADMINISTRATOR FOR REVIEW, PRESENTATION TO THE BOARD, AND SIGNATURE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTATIONS ARE MADE AVAILABLE UPON REQUEST WITH BOARD APPROVAL. |
| FORM 990, PART XI, LINE 9 | TRANSFER TO 4TH DISTRICT IBEW HEALTH FUND 1,554,889 |
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