﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-10-10T16:23:12-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>060971924</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BEERS HAMERMAN &amp; CO PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>234 CHURCH STREET</AddressLine1>
        <City>NEW HAVEN</City>
        <State>CT</State>
        <ZIPCode>06510</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>060712954</EIN>
      <Name>
        <BusinessNameLine1>IBEW LOCAL UNION 90 BENEFIT FUND</BusinessNameLine1>
      </Name>
      <NameControl>IBEW</NameControl>
      <Phone>2032697741</Phone>
      <USAddress>
        <AddressLine1>10 TECHNOLOGY DRIVE PO BOX 5817</AddressLine1>
        <City>WALLINGFORD</City>
        <State>CT</State>
        <ZIPCode>06492</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>FRANK J HALLORAN JR</Name>
      <Title>TRUSTEE</Title>
      <Phone>8004468646</Phone>
      <DateSigned>2012-10-15</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>PETER GRAEB</Name>
      <PTIN>P00013424</PTIN>
      <Phone>2037876527</Phone>
      <DatePrepared>2012-10-10</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>FRANK J HALLORAN JR</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>10 TECHNOLOGY DRIVE PO BOX 5817</AddressLine1>
        <City>WALLINGFORD</City>
        <State>CT</State>
        <ZIPCode>06492</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>6497694</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="9">X</Organization501c>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationOther>X</TypeOfOrganizationOther>
      <TypeOfOrgOtherDescription>EMPLOYEE BENEFIT PLAN</TypeOfOrgOtherDescription>
      <YearFormation>1952</YearFormation>
      <StateLegalDomicile>CT</StateLegalDomicile>
      <ActivityOrMissionDescription>PROVIDES MEDICAL, DENTAL, DRUG, AND DISABILITY BENEFITS FOR MEMBERS.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>6</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>6</NbrIndependentVotingMembers>
      <TotalNbrEmployees>16</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>0</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>6865945</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>6349812</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>152828</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>147882</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>7018773</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>6497694</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>6880876</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>6724323</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>349729</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>292629</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>457164</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>481625</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>7687769</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>7498577</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-668996</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-1000883</RevenuesLessExpensesCY>
      <TotalAssetsBOY>6436179</TotalAssetsBOY>
      <TotalAssetsEOY>5284958</TotalAssetsEOY>
      <TotalLiabilitiesBOY>762590</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>704209</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>5673589</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>4580749</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>EMPLOYERS CONTRIBUTE TO THE IBEW LOCAL UNION 90 BENEFIT FUND SO THAT THE FUND CAN PROVIDE FOR HOSPITALIZATION, LIFE INSURANCE, DISABILITY INSURANCE, SURGERY, DENTAL AND OTHER MEDICAL EXPENSES FOR THE EMPLOYEES OF THE CONTRIBUTING EMPLOYERS.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>5124702</Expense>
      <Revenue>6349812</Revenue>
      <Description>MEDICAL, DENTAL AND DISABILITY MEDICAL CLAIMS</Description>
      <Activity2>
        <Expense>2038923</Expense>
        <Description>MEDICAL PRESCRIPTIONS</Description>
      </Activity2>
      <Activity3>
        <Expense>77596</Expense>
        <Description>DISABILITY BENEFITS</Description>
      </Activity3>
      <ActivityOther>
        <Expense>257356</Expense>
        <Description>OTHER MEDICAL RELATED EXPENSES AND ADMINISTRATION EXPENSES</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>257356</TotalOfOtherProgramServiceExp>
      <TotalProgramServiceExpense>7498577</TotalProgramServiceExpense>
      <DescribedIn501C3>0</DescribedIn501C3>
      <ScheduleBRequired>0</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">0</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>0</TransactionRelatedEntity>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>423</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>16</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>0</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <Form8899Filed>0</Form8899Filed>
      <Form1098CFiled>0</Form1098CFiled>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>6</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>6</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>1</MembersOrStockholders>
      <ElectionOfBoardMembers>1</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>0</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>INSURANCE PROGRAMMERS INC</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>8004468646</TelephoneNumber>
        <AddressUS>
          <AddressLine1>10 TECHNOLOGY DRIVE PO BOX 5817</AddressLine1>
          <City>WALLINGFORD</City>
          <State>CT</State>
          <ZIPCode>06492</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>JACK FIORA</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JAMES MALONE</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WILLIAM MACKEY</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>THOMAS GRENNAN</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>FRANK J HALLORAN JR</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SEAN DALY</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>INSURANCE PROGRAMMERS INC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>10 TECHNOLOGY DRIVE PO BOX 5817</AddressLine1>
            <City>WALLINGFORD</City>
            <State>CT</State>
            <ZIPCode>06492</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>MEDICAL CLAIMS PROCESSING FEES</DescriptionOfServices>
        <Compensation>262911</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>1</NumberOfContractorsGT100K>
      <ProgramServiceRevenue>
        <Description>MEMBERSHIP CONTRIBUTIO</Description>
        <BusinessCode>525100</BusinessCode>
        <TotalRevenueColumn>6349812</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>6349812</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>6349812</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>147882</TotalRevenueColumn>
        <ExclusionAmount>147882</ExclusionAmount>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>6497694</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>6349812</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>147882</ExclusionAmount>
      </TotalRevenue>
      <BenefitsToMembers>
        <Total>6724323</Total>
      </BenefitsToMembers>
      <OtherEmployeeBenefits>
        <Total>292629</Total>
      </OtherEmployeeBenefits>
      <FeesForServicesLegal>
        <Total>41699</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>19240</Total>
      </FeesForServicesAccounting>
      <OtherExpenses>
        <Description>CLAIMS PROCESSING</Description>
        <Total>181740</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>ADMINISTRATION FEE</Description>
        <Total>81171</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>ACTUARIAL &amp; CONSULTING</Description>
        <Total>65322</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>OFFICE,PRINTING, &amp; OTHE</Description>
        <Total>37461</Total>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>54992</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>7498577</Total>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <EOY>28074</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>391721</BOY>
        <EOY>305736</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>533603</BOY>
        <EOY>661692</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>36289</BOY>
        <EOY>29776</EOY>
      </PrepaidExpensesDeferredCharges>
      <InvestmentsPubTradedSecurities>
        <BOY>5191536</BOY>
        <EOY>4146656</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>283030</BOY>
        <EOY>113024</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>6436179</BOY>
        <EOY>5284958</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>762590</BOY>
        <EOY>704209</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>762590</BOY>
        <EOY>704209</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <CapStckTrstPrinCurrentFunds>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </CapStckTrstPrinCurrentFunds>
      <PaidInCapSrplsLandBldgEqpFund>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PaidInCapSrplsLandBldgEqpFund>
      <RetainedEarningsEndowmentEtc>
        <BOY>5673589</BOY>
        <EOY>4580749</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>5673589</BOY>
        <EOY>4580749</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>6436179</BOY>
        <EOY>5284958</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-1000883</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-91957</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalOfBookValueLandBuildings>0</TotalOfBookValueLandBuildings>
      <TotalRevenue>6497694</TotalRevenue>
      <TotalExpenses>7498577</TotalExpenses>
      <ExcessOrDeficitForYear>-1000883</ExcessOrDeficitForYear>
      <OtherAmount>-91957</OtherAmount>
      <TotalAdjustments>-91957</TotalAdjustments>
      <ExcessOrDeficitPerFS>-1092840</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>6497694</TotRevenueEtcAuditedFinclStmt>
      <RevenueNotRptdF990>0</RevenueNotRptdF990>
      <RevenueSubtotal>6497694</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>6497694</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>7498577</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>7498577</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>7498577</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XI, LINE 8 - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>UNREALIZED DEPRECIATION OF INVESTMENTS -91,957.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>ACTIVE MEMBERS OF THE I.B.E.W. LOCAL 90 WHO PARTICIPATE IN THE HEALTH FUND.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>MEMBERS CAN VOTE ON TRUSTEES AT REGULARLY SCHEDULED ELECTIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>FORM 990 IS PRESENTED TO THE GOVERNING BODY AT A BOARD MEETING BEFORE IT IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>UNREALIZED DEPRECIATION OF INVESTMENTS -91,957. TOTAL TO FORM 990, PART XI, LINE 5: -91,957.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMMITTEE OVERSIGHT OF AUDITORS</Identifier>
        <Explanation>THE BOARD OF TRUSTEES REVIEWS THE FINANCIAL STATEMENTS PREPARED BY THE AUDITORS ANNUALLY. THERE HAS NOT BEEN ANY CHANGES IN THIS POLICY OR PROCEDURE.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>