CENTRAL STATES SOUTHEAST & SOUTHWEST AREAS HEALTH & WELFARE F: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CENTRAL STATES SOUTHEAST & SOUTHWEST AREAS HEALTH & WELFARE F (EIN 36-2154936)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-12
- IRS object ID
- 201333179349301118
- Schema version
- 2012v2.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-12T15:39:51-07:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362154936 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTRAL STATES SOUTHEAST & SOUTHWEST AREAS HEALTH & WELFARE F | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CENT | NameControl |
| Phone | 8475189800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9377 WEST HIGGINS ROAD | AddressLine1 |
| City | ROSEMONT | City |
| State | IL | State |
| ZIP Code | 600184938 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Mark F Angerame | Name |
| Title | Chief Financial Officer | Title |
| Phone | 8475189800 | Phone |
| Date Signed | 2013-11-12 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Thomas Nyhan | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9377 West Higgins Road | AddressLine1 |
| City | Rosemont | City |
| State | IL | State |
| ZIP Code | 600184938 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 37137837478 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | CENTRALSTATES.ORG | WebSite |
| Type Of Organization Other | X | TypeOfOrganizationOther |
| Type Of Org Other Description | NON PROFIT TRUST FUND | TypeOfOrgOtherDescription |
| Year Formation | 1950 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | To provide Health and Welfare benefits to participants. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 483 | 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 | 1201583572 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1228391908 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 50175866 | InvestmentIncomePriorYear |
| Investment Income Current Year | 61406984 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1251759438 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1289798892 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 1044262848 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 1097410863 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 28483919 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 28203355 | 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 | 40620774 | OtherExpensePriorYear |
| Other Expenses Current Year | 42678804 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1113367541 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1168293022 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 138391897 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 121505870 | RevenuesLessExpensesCY |
| Total Assets BOY | 2196418521 | TotalAssetsBOY |
| Total Assets EOY | 2401598183 | TotalAssetsEOY |
| Total Liabilities BOY | 551736934 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 603081870 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1644681587 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1798516313 | NetAssetsOrFundBalancesEOY |
| Mission Description | To provide Health and Welfare benefits to participants. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 0 | Expense |
| Grants | 0 | Grants |
| Revenue | 0 | Revenue |
| Description | To provide medical, prescription and dental coverage to approximately 97,000 participants. | Description |
| Total Of Other Program Service Exp | 0 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 0 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 0 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 0 | 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 | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | 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 | 1 | 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 | 24948 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 483 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| 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 |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | 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 | 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 | Central States SE & SW Areas Health & Welfare Fund | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8475189800 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9377 W Higgins Rd | AddressLine1 |
| City | Rosemont | City |
| State | IL | State |
| ZIP Code | 600184938 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|---|
| Arthur H Bunte Jr | |||||||||
| Trustee | 10 | 10 | X | 20796 | 18324 | 0 | |||
| Gary F Caldwell | |||||||||
| Trustee | 10 | 10 | X | 0 | 0 | 0 | |||
| Ronald DeStefano | |||||||||
| Trustee | 10 | 10 | X | 0 | 0 | 0 | |||
| Marvin Kropp | |||||||||
| Trustee | 10 | 10 | X | 0 | 0 | 0 | |||
| Greg May | |||||||||
| Trustee | 10 | 10 | X | 14220 | 12900 | 0 | |||
| George J Westley | |||||||||
| Trustee | 10 | 10 | X | 20796 | 18324 | 0 | |||
| Charles A Whobrey | |||||||||
| Trustee | 10 | 10 | X | 0 | 0 | 0 | |||
| Jerry Younger | |||||||||
| Trustee | 10 | 10 | X | 18816 | 16344 | 0 | |||
| Mark F Angerame | |||||||||
| Chief Financial Officer/Assistant Executive Director | 23 | 27 | 132981 | 162533 | 53367 | X | |||
| James Condon | |||||||||
| Deputy Chief Legal Officer; Secretary to Board | 23 | 27 | 130121 | 159036 | 54327 | X | |||
| Thomas C Nyhan | |||||||||
| Executive Director and General Counsel | 23 | 27 | 232841 | 284583 | 55313 | X | |||
| William Schaefer | |||||||||
| Chief Operating Officer | 23 | 27 | 107027 | 130811 | 55407 | X | |||
| Ray Hale | |||||||||
| Director of Strategic Planning | 23 | 27 | 77459 | 94672 | 34297 | X | |||
| Albert Nelson | |||||||||
| Director of Benefit Services | 23 | 27 | 98228 | 120057 | 52407 | X | |||
| Scott Robbins | |||||||||
| Director of Human Resources | 23 | 27 | 69639 | 85114 | 34057 | X | |||
| Brad Berliner | |||||||||
| Associate General Counsel | 16 | 34 | 53427 | 113533 | 34884 | X | |||
| Robert Coco | |||||||||
| Deputy General Counsel | 16 | 34 | 85856 | 182444 | 56307 | X | |||
| John Franczyk Jr | |||||||||
| Deputy General Counsel | 16 | 34 | 86804 | 184459 | 55827 | X | |||
| Albert Madden | |||||||||
| Deputy General Counsel | 16 | 34 | 91774 | 195020 | 55443 | X | |||
| Peter Priede | |||||||||
| Group Manager, Operations Accounting | 10 | 40 | 31879 | 135904 | 55107 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1272664 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 1914058 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 596743 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation | Address Line2AddressOfContractor/AddressUS/AddressLine2 |
|---|---|---|---|---|---|---|
| Blue Cross Blue Shield of Illinois | ||||||
| 300 East Randolph | Chicago | IL | 60601 | Administration | 26704682 | |
| InforMed LLC | ||||||
| 1596 Whitehall Road | Annapolis | MD | 21409 | Administration | 2298952 | |
| Coghlan Kukankos LLC | ||||||
| 161 N Clark Street | Chicago | IL | 60601 | Legal | 1984729 | Suite 1325 |
| Medical Mutual of Ohio | ||||||
| 2060 East Ninth Street | Cleveland | OH | 44115 | Administration | 1141978 | |
| Multiplan Inc | ||||||
| 535 East Diehl Road | Naperville | IL | 60563 | Administration | 1064265 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 18 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | H&W Employer Contributions | Description |
| Business Code | 525100 | BusinessCode |
| Total Revenue Column | 1228391908 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1228391908 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1228391908 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 41026673 | TotalRevenueColumn |
| Related Or Exempt Function Income | 41026673 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 35868418897 | Securities |
| Other | 0 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 35848038586 | Securities |
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 20380311 | Securities |
| Other | 0 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 20380311 | TotalRevenueColumn |
| Related Or Exempt Function Income | 20380311 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1289798892 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1289798892 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1097410863 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1128330 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16686536 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4566639 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4444762 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1377088 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 285879 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 142300 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 738020 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1249042 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1874561 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1525005 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3756829 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 238799 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44864 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 860030 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 156153 | Total |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Dues & Publications | 205976 |
| Miscellaneous | 12967 |
| TeamCare | 31588379 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1168293022 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 192912 | BOY |
| EOY | 337197 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 71524304 | BOY |
| EOY | 162066425 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 229288942 | BOY |
| EOY | 248567893 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 895292 | BOY |
| EOY | 1040659 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 10397329 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 8926010 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1300171 | BOY |
| EOY | 1471319 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1665167457 | BOY |
| EOY | 1736211661 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 228049443 | BOY |
| EOY | 251903029 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2196418521 | BOY |
| EOY | 2401598183 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8744832 | BOY |
| EOY | 8704901 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 542992102 | BOY |
| EOY | 594376969 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 551736934 | BOY |
| EOY | 603081870 | 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 | 1644681587 | BOY |
| EOY | 1798516313 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1644681587 | BOY |
| EOY | 1798516313 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2196418521 | BOY |
| EOY | 2401598183 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 121505870 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 32328856 | ReconciliationUnrealizedInvest |
| Reconcilation Donated Services | 0 | ReconcilationDonatedServices |
| Reconcilation Invest Expenses | 0 | ReconcilationInvestExpenses |
| Reconcilation Prior Adjustment | 0 | ReconcilationPriorAdjustment |
| 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
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Book Value | 0 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 0 | Depreciation |
| Book Value | 0 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 891506 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 758172 | Depreciation |
| Book Value | 133334 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 7464031 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 6327432 | Depreciation |
| Book Value | 1136599 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 2041792 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 1840406 | Depreciation |
| Book Value | 201386 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1471319 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Assets Held Under Securities Lending Agreement | Description |
| Book Value | 251903029 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 251903029 | TotalBookValueOtherAssets |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Payable for Securities Purchased | $128,443,477 |
| Liability to Return Collateral Under Securities Lending Agreement | $252,746,781 |
| Estimated Claims Liability | $208,809,000 |
| Checks Drawn Against Future Deposits | $4,377,711 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 594376969 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1322127748 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 32328856 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 0 | DonatedSrvcAndUseOfFacilities |
| Recoveries Of Prior Year Grants | 0 | RecoveriesOfPriorYearGrants |
| Other Revenues | 0 | OtherRevenues |
| Revenue Not Rptd F990 | 32328856 | RevenueNotRptdF990 |
| Revenue Subtotal | 1289798892 | RevenueSubtotal |
| Investment Expenses Not Included | 0 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 0 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1289798892 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1168293022 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 0 | DonatedServicesUseOfFacilities |
| Prior Year Adjustments | 0 | PriorYearAdjustments |
| Losses Reported | 0 | LossesReported |
| Other Expenses Included | 0 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1168293022 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 0 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 0 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1168293022 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchD_P10_S00_L02 | Identifier |
| Return Reference | Schedule D, Part X, Line 2 | ReturnReference |
| Explanation | The Internal Revenue Service ("IRS") issued an exemption letter, dated September 11, 1987, stating that the Plan, as then designed, was exempt from federal income tax under Section 501 (c) (9) of the Internal Revenue Code. The Fund's management believes the Plan, as amended, continues to qualify and to operate in accordance with applicable rules and regulations; therefore, no provision for income taxes is included in these financial statements. Accounting principles generally accepted in the United States of America require Fund 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 in progress for any tax periods. Fund management believes it is no longer subject to income tax examinations for years prior to 2009. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (20 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Thomas C Nyhan | ||||||||||||||
| Executive Director and General Counsel | 168016 | 205352 | 60750 | 74250 | 4075 | 4981 | 26859 | 9953 | 8325 | 10176 | 268025 | 304712 | 0 | 0 |
| Mark F Angerame | ||||||||||||||
| Chief Financial Officer | 114903 | 140437 | 16200 | 19800 | 1878 | 2296 | 27454 | 9953 | 7182 | 8778 | 167617 | 181264 | 0 | 0 |
| James Condon | ||||||||||||||
| Deputy Chief Legal Officer; Secretary to Board | 112832 | 137905 | 13950 | 17050 | 3339 | 4081 | 27454 | 9953 | 7614 | 9306 | 165189 | 178295 | 0 | 0 |
| William Schaefer | ||||||||||||||
| Chief Operating Officer | 95738 | 117013 | 9000 | 11000 | 2289 | 2798 | 27454 | 9953 | 8100 | 9900 | 142581 | 150664 | 0 | 0 |
| Albert Nelson | ||||||||||||||
| Director of Benefit Services | 86647 | 105902 | 9000 | 11000 | 2581 | 3155 | 27454 | 9953 | 6750 | 8250 | 132432 | 138260 | 0 | 0 |
| Scott Robbins | ||||||||||||||
| Director of Human Resources | 61443 | 75097 | 6750 | 8250 | 1446 | 1767 | 8143 | 9953 | 7182 | 8779 | 84964 | 103846 | 0 | 0 |
| Ray Hale | ||||||||||||||
| Director of Strategic Planning | 70711 | 86425 | 4500 | 5500 | 2248 | 2747 | 8143 | 9953 | 7290 | 8911 | 92892 | 113536 | 0 | 0 |
| Albert Madden | ||||||||||||||
| Deputy General Counsel | 82017 | 174286 | 8000 | 17000 | 1757 | 3734 | 25581 | 13325 | 5292 | 11245 | 122647 | 219590 | 0 | 0 |
| John Franczyk Jr | ||||||||||||||
| Deputy General Counsel | 77917 | 165574 | 8000 | 17000 | 887 | 1885 | 25582 | 13325 | 5415 | 11506 | 117801 | 209290 | 0 | 0 |
| Robert Coco | ||||||||||||||
| Deputy General Counsel | 76626 | 162831 | 8000 | 17000 | 1230 | 2613 | 25581 | 13325 | 5568 | 11832 | 117005 | 207601 | 0 | 0 |
| Brad Berliner | ||||||||||||||
| Associate General Counsel | 48333 | 102707 | 4480 | 9520 | 614 | 1306 | 6271 | 13325 | 4892 | 10396 | 64590 | 137254 | 0 | 0 |
| Peter Priede | ||||||||||||||
| Group Manager, Operations Accounting | 29317 | 124985 | 1900 | 8100 | 662 | 2819 | 23034 | 15873 | 3078 | 13122 | 57991 | 164899 | 0 | 0 |
| Arthur H Bunte Jr | ||||||||||||||
| Trustee | 20796 | 18324 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20796 | 18324 | 0 | 0 |
| Greg May | ||||||||||||||
| Trustee | 14220 | 12900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14220 | 12900 | 0 | 0 |
| George J Westley | ||||||||||||||
| Trustee | 20796 | 18324 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20796 | 18324 | 0 | 0 |
| Jerry Younger | ||||||||||||||
| Trustee | 18816 | 16344 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18816 | 16344 | 0 | 0 |
| Gary F Caldwell | ||||||||||||||
| Trustee | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Ronald DeStefano | ||||||||||||||
| Trustee | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Marvin Kropp | ||||||||||||||
| Trustee | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Charles A Whobrey | ||||||||||||||
| Trustee | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchJ_P01_S00_L01a | Identifier |
| Return Reference | Schedule J, Part I, Line 1a | ReturnReference |
| Explanation | Trustees will be reimbursed for air transportation to and from the location of meetings or conferences relating to the organization's (the "Fund's") activities. The cost of unrestricted, full-fare economy coach air travel is authorized on all airline flights. In general, a class above coach class will be reimbursed in full only if it does not cost more than an unrestricted, full-fare coach ticket to the same destination on the same day. However, if a Trustee's health, medical or physical condition or similar circumstance requires him or her to travel by first class or business class on flights of any duration, the Trustee may be reimbursed for the cost of first class or business class travel. In addition, if the total flight time of any trip is greater than three hours, the organization will pay for a Trustee's first class airfare. This same travel policy applied to the organization's Executive Director/General Counsel and Chief Financial Officer/Assistant Executive Director. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| F990_P06_S0B_L11b | Form 990, Part VI, Section B, Line 11b | Following preliminary preparation and review by the organization's (the "Fund's") staff, including the Executive Director/General Counsel, the Deputy Chief Legal Officer and the Chief Financial Officer, the Fund's Trustees are provided a final version of the Form 990 before it is filed with the IRS. |
| F990_P06_S0B_L12c | Form 990, Part VI, Section B, Line 12c | The organization (the "Fund") is subject to a Consent Decree entered by the United States District Court for the Northern District of Illinois Eastern Division. This Consent Decree requires the Fund's trustees and employees to comply with ERISA, including the avoidance of conflicts constituting a breach of fiduciary duty or prohibited transaction under that statute. The Trustees and employees are provided a copy of the Consent Decree. Furthermore, pursuant to the Consent Decree, the Court has appointed an Independent Special Counsel who reports to the Court and to the U.S. Department of Labor and who monitors the Fund with respect to compliance with the Consent Decree. The Fund also provides all employees with a written policy concerning the avoidance of conflicts of interest; this policy specifically provides that any violation of the policy can be grounds for termination. The Fund's management and Internal Audit Department monitor compliance with this conflicts policy. Management is assisted in this process through periodic meetings with the Fund's auditors specifically focused on methods to prevent and detect fraud or conflicts. |
| F990_P06_S0B_L15 | Form 990, Part VI, Section B, Line 15 | The compensation of the organization's (the "Fund's") Executive Director/General Counsel was determined by the Fund's Board of Trustees, based upon a review of comparability data, including published compensation surveys, Form 990 data from other funds and the existence of an employment opportunity with another entity competing for the Executive Director/General Counsel's services. The Board of Trustees' compensation determination with respect to the Executive Director/General Counsel was documented in a contract of employment. As with all contracts with service providers entered by the Fund, the Fund's Consent Decree (see Form 990, Part VI, Section B, Line 12c) and ERISA require that the Executive Director/General Counsel's compensation be fixed at a reasonable level. As noted, under the Consent Decree, an Independent Special Counsel has been appointed by the Court to monitor the Fund's compliance with the Consent Decree. The compensation of officers and key employees of the Fund was determined by the Executive Director/General Counsel, in consultation with the Board of Trustees, based on comparability data, including published salary surveys and Form 990 data from other funds. The compensation determination with respect to officers and key employees was documented in forms executed by the Executive Director/General Counsel. |
| F990_P06_S0C_L19 | Form 990, Part VI, Section C, Line 19 | The organization's (the "Fund's") Plan Document and Trust Agreement, as well as reports of the Fund's Independent Special Counsel (see Form 990, Part VI, Section B, Line 12c) are available on the Fund's website. The Fund's publicly filed annual report (Form 5500) is available to participants of the Fund upon request. The Fund's conflict of interest policy, to the extent it is imbedded in the Consent Decree governing the Fund (see Form 990, Part VI, Section B, Line 12c), is also available to participants upon request. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Central States Southeast and Southwest Areas Pension Fund | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9377 West Higgins Road | AddressLine1 |
| City | Rosemont | City |
| State | IL | State |
| ZIP Code | 600184938 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 366044243 | EIN |
| Primary Activities | Defined Benefit Pension Plan | PrimaryActivities |
| Legal Domicile State | IL | LegalDomicileState |
| Exempt Code Section | 501 | ExemptCodeSection |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| 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 | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Form990 Schedule R Part VII Form990ScheduleRPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchR_P02_S00_L00 | Identifier |
| Return Reference | Schedule R, Part II | ReturnReference |
| Explanation | Part IV: We note that the instructions for 2011 filings have eliminated the prior 10% minimum threshold for providing information on employers that make contributions to a welfare benefits trust such as the Central States Fund. To comply with this change, the Fund is confronted with trying to collect and analyze information for its more than 1,100 contributing employers. We respectfully decline to provide such a voluminous list at this time primarily because: (1) The Fund does not have, or have ready access to, significant portions of this information, such as the type of entity or tax classification of each contributing employer and, over its 60 years of existence, the Fund has had no reason to collect it for its regular operations. (2) Contributing employers to the Fund are not "related" to the Fund in any material way as a legal or factual matter. All decisions concerning governance of the Fund are made by the eight-member Joint Board of Trustees pursuant to ERISA and the Taft-Hartley Act. Only approximately 15 employers (either directly or through an employer association) have the authority to appoint any of the four management-appointed Trustees of the Fund. (Two of the four management-appointed Trustees are appointed by contributing employers or employer associations, and two are appointed by the other management Trustees.) All operations of the Fund are carried out by employees of the Fund itself with no influence by or assistance from contributing employers. (3) Contributing employers, most of whom are not publicly traded companies, may legitimately wish to not have this non-public information - including their EIN, form of organization and "control" information - disclosed to the Service, especially in view of the availability of Form 990 information to the general public. (4) The Fund is particularly concerned that unrelated parties will use information concerning contributing employers to the Fund to "cross-identify" contributing employers to the Central States, Southeast and Southwest Areas Pension Fund (which is governed by the same Board of Trustees as the Central States Health & Welfare Fund) for the purpose of facilitating lawsuits or potential anti-union activities that result in damage to both Funds. Such identifying information is frequently sought to undermine contributions to the Funds or otherwise to interfere with their operations and is therefore closely guarded by the Central States Funds. There is little doubt that such parties would attempt to use such information to their advantage and to the potential detriment of the Funds. (5) Further, commercial health insurance carriers who are effectively competitors of the Central States Health & Welfare Fund could easily use the Fund's private and proprietary list of its contributing employers (which is comparable to a customer list for the Fund) in an effort to poach those contributing employers from the Fund and to persuade them to cover their employees by means of commercial health insurance instead. This could result in grave harm to the Fund. In summary, we respectfully submit that these concerns outweigh any conceivable interest the Service may have in collecting such voluminous contribution information. Ultimately, every dollar the Fund spends on reporting or other compliance tasks is one less dollar available to fund health and welfare benefits for its approximately 97,000 participants and their families, and for the day-to-day administration of the Fund. | Explanation |
Comments