INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNIONS 181 320 AND: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNIONS 181 320 AND (EIN 23-7003337)
Tax period
2010-05-01 to 2011-04-30
Filed
2012-03-01
IRS object ID
201220619349300557
Schema version
2010v3.4
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

FieldValueIRS element (for citing)
Timestamp2012-03-01T08:31:04-06:00Timestamp
Tax Period End Date2011-04-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1STEVENS & COMPANY LLCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1313 MAIN STREETAddressLine1
CityEVANSVILLECity
StateINState
ZIP Code47708ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-05-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN237003337EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1IUOE LOCALS 181 320 AND TVA H&W TRUSTBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlINTENameControl

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1179AddressLine1
CityHENDERSONCity
StateKYState
ZIP Code42419ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameHOWARD T HUGHESName
TitleCHAIRMANTitle
Phone2708266750Phone
Date Signed2012-02-14DateSigned
Authorize Third PartyfalseAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJOHN STEVENS CPAName
Phone8124255646Phone
Date Prepared2012-02-15DatePrepared
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonHOWARD T HUGHESNameOfPrincipalOfficerPerson
Gross Receipts34726666GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501cXOrganization501c
Web SiteWWW.IUOELOCAL181.ORGWebSite
Type Of Organization TrustXTypeOfOrganizationTrust
Year Formation1968YearFormation
State Legal DomicileKYStateLegalDomicile
Activity Or Mission DescriptionTHE ORGANIZATIONS MISSION IS TO OFFER AN EMPLOYEE BENEFIT PLAN WHICH PROVIDES HEALTHCARE BENEFITS AND DEATH BENEFITS TO ITS MEMBERS THE PLAN COVERS SUBSTANTIALLY ALL ELIGIBLE MEMBERS IN INDIANA KENTUCKY AND ALABAMAActivityOrMissionDescription
Nbr Voting Members Governing Body8NbrVotingMembersGoverningBody
Nbr Independent Voting Members8NbrIndependentVotingMembers
Total Nbr Employees6TotalNbrEmployees
Total Gross UBI509043TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year31638552ProgramServiceRevenuePriorYear
Program Service Revenue CY34156838ProgramServiceRevenueCY
Investment Income Prior Year557192InvestmentIncomePriorYear
Investment Income Current Year499652InvestmentIncomeCurrentYear
Other Revenue Prior Year34184OtherRevenuePriorYear
Other Revenue Current Year60610OtherRevenueCurrentYear
Total Revenue Prior Year32229928TotalRevenuePriorYear
Total Revenue Current Year34717100TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year22488436BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY24346878BenefitsPaidToMembersCY
Salaries Etc Prior Year408949SalariesEtcPriorYear
Salaries Etc Current Year417368SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year381390OtherExpensePriorYear
Other Expenses Current Year412562OtherExpensesCurrentYear
Total Expenses Prior Year23278775TotalExpensesPriorYear
Total Expenses Current Year25176808TotalExpensesCurrentYear
Revenues Less Expenses Prior Year8951153RevenuesLessExpensesPriorYear
Revenues Less Expenses CY9540292RevenuesLessExpensesCY
Total Assets BOY41386348TotalAssetsBOY
Total Assets EOY50958642TotalAssetsEOY
Total Liabilities BOY111117TotalLiabilitiesBOY
Total Liabilities EOY143119TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY41275231NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY50815523NetAssetsOrFundBalancesEOY
Mission DescriptionTHE ORGANIZATIONS MISSION IS TO OFFER AN EMPLOYEE BENEFIT PLAN WHICH PROVIDES HEALTHCARE BENEFITS AND DEATH BENEFITS TO ITS MEMBERS THE PLAN COVERS SUBSTANTIALLY ALL ELIGIBLE MEMBERS IN INDIANA KENTUCKY AND ALABAMAMissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense25176808Expense
Revenue34717100Revenue
DescriptionTHE EMPLOYEE BENEFIT PLAN PROVIDES DEATH BENEFITS AND BENEFITS FOR MEDICAL CARE DUE TO ACCIDENT OR ILLNESS THE PLAN COVERS SUBSTANTIALLY ALL MEMBERS PRIMARILY IN INDIANA KENTUCKY AND ALABAMADescription
Total Program Service Expense25176808TotalProgramServiceExpense
Described In501 C3falseDescribedIn501C3
Schedule B RequiredfalseScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiestrueReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetstrueReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109614NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees6NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncometrueUnrelatedBusinessIncome
Form990-T FiledtrueForm990-TFiled
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members8NbrVotingGoverningBodyMembers
Number Independent Voting Members8NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MemberstrueElectionOfBoardMembers
Decisions Subject To ApprovaltrueDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodyfalseForm990ProvidedToGoverningBody
Conflict Of Interest PolicyfalseConflictOfInterestPolicy
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonLINDA MINTONNamePerson
Telephone Number2708266750TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1700 NORTH ELM STREETAddressLine1
CityHENDERSONCity
StateKYState
ZIP Code42420ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedXNoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
FRED BLAYLOCK
CHAIRMAN3.00XX000
GARY DALRYMPLE
TRUSTEE3.00X000
MARC DEMPSEY
TRUSTEE3.00X000
ROYCE ASHBY
TRUSTEE3.00X000
STEVE MANNING
TRUSTEE3.00X000
STEVEN DEIG
TRUSTEE3.00X000
THOMAS LITKENHUS
TRUSTEE3.00X000
HOWARD T HUGHES
PRINCIPAL OFFICER AT TIME OF FILINGX000
FieldValueIRS element (for citing)
Total Reportable Comp From Org0TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

FieldValueIRS element (for citing)
Name PersonANTHEMNamePerson

Address Of Contractor AddressOfContractor

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1PO BOX 951254AddressLine1
CityCLEVELANDCity
StateOHState
ZIP Code44193ZIPCode
FieldValueIRS element (for citing)
Description Of ServicesCLAIMS PROCESSINGDescriptionOfServices
Compensation1657675Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS9000992977202629772026
PARTICIPANT CONTRIBUTIO90009941349434134943
IRS COBRA SUBSIDY9000996312063120
ERRP SUBSIDY900099186749186749
FieldValueIRS element (for citing)
Total Program Service Revenue34156838TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column509043TotalRevenueColumn
Unrelated Business Revenue509043UnrelatedBusinessRevenue

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Other175Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Other9566Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Other-9391Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-9391TotalRevenueColumn
Related Or Exempt Function Income-9391RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionCOLLECTION FEESDescription
Business Code900002BusinessCode
Total Revenue Column60610TotalRevenueColumn
Exclusion$60,610ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue60610TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column34717100TotalRevenueColumn
Related Or Exempt Function Income34147447RelatedOrExemptFunctionIncome
Unrelated Business Revenue509043UnrelatedBusinessRevenue
Exclusion$60,610ExclusionAmount

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total24346878Total
Program Services24346878ProgramServices

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total245462Total
Program Services245462ProgramServices

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total59320Total
Program Services59320ProgramServices

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total88980Total
Program Services88980ProgramServices

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total23606Total
Program Services23606ProgramServices

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total9098Total
Program Services9098ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total40446Total
Program Services40446ProgramServices

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total60155Total
Program Services60155ProgramServices

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total121783Total
Program Services121783ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total26007Total
Program Services26007ProgramServices

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total16989Total
Program Services16989ProgramServices

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total23702Total
Program Services23702ProgramServices

Insurance Insurance

FieldValueIRS element (for citing)
Total24189Total
Program Services24189ProgramServices

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServices
EQUIPMENT RENTAL4356043560
MISCELLANEOUS45184518
OFFICE SUPPLIES2172821728
ERRP SERVICES1067510675
BANK SERVICE CHARGES66526652

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total3060Total
Program Services3060ProgramServices

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total25176808Total
Program Services25176808ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY3667203BOY
EOY3029037EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY2736628BOY
EOY2797353EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY5307BOY
EOY5710EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis114719LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec69530LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY19037BOY
EOY45189EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY34280129BOY
EOY44496866EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY678044BOY
EOY584487EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY41386348BOY
EOY50958642EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY89585BOY
EOY117899EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY21532BOY
EOY25220EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY111117BOY
EOY143119EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

FieldValueIRS element (for citing)
BOY41275231BOY
EOY50815523EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY41275231BOY
EOY50815523EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY41386348BOY
EOY50958642EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses9540292ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule D IRS990ScheduleD

Equipment Equipment

FieldValueIRS element (for citing)
Investment Cost Or Other Basis114719InvestmentCostOrOtherBasis
Depreciation69530Depreciation
Book Value45189BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings45189TotalOfBookValueLandBuildings

Other Securities OtherSecurities (2 entries)

DescriptionDescriptionBook ValueBookValueMethod Of ValuationMethodOfValuation
CERTIFICATES OF DEPOSIT42507408F
CORPORATE BONDS1989458F
FieldValueIRS element (for citing)
Total Of Book Value Securities44496866TotalOfBookValueSecurities

Other Assets OtherAssets (5 entries)

DescriptionDescriptionBook ValueBookValue
PROVIDER RECEIVABLES260466
MEDICARE REFUND RECEIVABLES177337
ACCRUED INTEREST50212
COBRA SUBSIDY16472
ERRP SUBSIDY80000
FieldValueIRS element (for citing)
Total Book Value Other Assets584487TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescriptionAmountAmount
ACCRUED PAYROLL$24,029
ACCRUED PAYROLL WITHHOLDINGS$1,191
FieldValueIRS element (for citing)
Total Of Amounts25220TotalOfAmounts
Total Revenue34717100TotalRevenue
Total Expenses25176808TotalExpenses
Excess Or Deficit For Year9540292ExcessOrDeficitForYear
Excess Or Deficit Per FS9540292ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt34726491TotRevenueEtcAuditedFinclStmt
Revenue Subtotal34726491RevenueSubtotal
Other Revenues Not Included-9391OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt-9391RevenueNotRptdOnFinStmt
Total Revenue Per Form99034717100TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt25186199TotExpensesEtcAuditedFinclStmt
Expenses Subtotal25186199ExpensesSubtotal
Investment Expenses Not Included2-9391InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt-9391ExpensesNotRptdOnFinStmt
Total Expenses Per Form99025176808TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifierExplanationExplanation
Other revenues included on Form 990 Part XII line 4bA LOSS OF 9391 ON THE DISPOSAL OF FIXED ASSETS INCLUDED IN EXPENSES IN THE AUDITED FINANCIAL STATEMENTS
02 Other expenses not included on Form 990 Part XIII line 2dA LOSS OF 9391 ON THE DISPOSAL OF FIXED ASSETS INCLUDED IN REVENUES ON THE FORM 990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifierExplanationExplanation
01. Member election for additional members (Part VI, line 7a)ONE HALF OF THE BOARD TRUSTEES IS APPOINTED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES OF LOCAL UNION 181 AND THE OTHER HALF OF THE BOARD OF TRUSTEES IS APPOINTED BY VARIOUS CONTRACTOR ASSOCIATIONS
02. Governing body decisions (Part VI, line 7b)CONTRIBUTION RATES ARE APPROVED BY THE BOARD OF TRUSTEES
03. Form 990 governing body review (Part VI, line 11)PRIOR TO FILING THE FORM 990 IS REVIEWED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE PLAN ADMINISTRATOR
04. Other officer or key employee compensation (Part VI, line 15bALL COMPENSATION RATES ARE APPROVED BY THE BOARD OF TRUSTEES
05. Governing documents, etc, available to public (Part VI, line 19)THE ORGANIZATION DOES NOT MAKES ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC

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