INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNIONS 181 320 AND: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNIONS 181 320 AND (EIN 23-7003337)
Tax period
2009-05-01 to 2010-04-30
Filed
2011-02-24
IRS object ID
201120559349300507
Schema version
2009v1.2
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)
Timestamp2011-02-24T12:43:26-06:00Timestamp
Tax Period End Date2010-04-30TaxPeriodEndDate

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 Date2009-05-01TaxPeriodBeginDate

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)
NameFRED BLAYLOCKName
TitleTRUSTEETitle
Phone2708266750Phone
Date Signed2011-02-23DateSigned
Authorize Third PartyfalseAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJOHN STEVENS CPAName
Phone8124255646Phone
Date Prepared2011-02-23DatePrepared
FieldValueIRS element (for citing)
Tax Year2009TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonFRED BLAYLOCKNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1PO BOX 1179AddressLine1
CityHENDERSONCity
StateKYState
ZIP Code42419ZIPCode
FieldValueIRS element (for citing)
Gross Receipts32260015GrossReceipts
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 Employees7TotalNbrEmployees
Total Gross UBI557279TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year35361667ProgramServiceRevenuePriorYear
Program Service Revenue CY31638552ProgramServiceRevenueCY
Investment Income Prior Year840078InvestmentIncomePriorYear
Investment Income Current Year557192InvestmentIncomeCurrentYear
Other Revenue Prior Year131802OtherRevenuePriorYear
Other Revenue Current Year64184OtherRevenueCurrentYear
Total Revenue Prior Year36333547TotalRevenuePriorYear
Total Revenue Current Year32259928TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year21968688BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY22488436BenefitsPaidToMembersCY
Salaries Etc Prior Year423454SalariesEtcPriorYear
Salaries Etc Current Year408949SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year400529OtherExpensePriorYear
Other Expenses Current Year381390OtherExpensesCurrentYear
Total Expenses Prior Year22792671TotalExpensesPriorYear
Total Expenses Current Year23278775TotalExpensesCurrentYear
Revenues Less Expenses Prior Year13540876RevenuesLessExpensesPriorYear
Revenues Less Expenses CY8981153RevenuesLessExpensesCY
Total Assets BOY32750697TotalAssetsBOY
Total Assets EOY41386348TotalAssetsEOY
Total Liabilities BOY456619TotalLiabilitiesBOY
Total Liabilities EOY111117TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY32294078NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY41275231NetAssetsOrFundBalancesEOY
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
Expense23278775Expense
Revenue31638552Revenue
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 Expense23278775TotalProgramServiceExpense
Described In501 C3falseDescribedIn501C3
Schedule B RequiredfalseScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Balance Sheet Amounts ReportedtrueBalanceSheetAmountsReported
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
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109631NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees7NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncometrueUnrelatedBusinessIncome
Form990-T FiledtrueForm990-TFiled
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
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 DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
FRED BLAYLOCK
TRUSTEE3.00X000
JOHN BROTHERS
TRUSTEE3.00X000
STEVEN DEIG
TRUSTEE3.00X000
ROYCE ASHBY
TRUSTEE3.00X000
MARC DEMPSEY
TRUSTEE3.00X000
THOMAS LITKENHUS
TRUSTEE3.00X000
GARY DALRYMPLE
TRUSTEE3.00X000
JASON SIENER
TRUSTEE3.00X000
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
Compensation1595683Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS9000992738185927381859
PARTICIPANT CONTRIBUTIO90009942006204200620
IRS COBRA SUBSIDY9000995607356073
FieldValueIRS element (for citing)
Total Program Service Revenue31638552TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column557279TotalRevenueColumn
Unrelated Business Revenue557279UnrelatedBusinessRevenue

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Other87Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Other-87Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-87TotalRevenueColumn
Related Or Exempt Function Income-87RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionCOLLECTION FEESDescription
Business Code900002BusinessCode
Total Revenue Column64184TotalRevenueColumn
Exclusion$64,184ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue64184TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column32259928TotalRevenueColumn
Related Or Exempt Function Income31638465RelatedOrExemptFunctionIncome
Unrelated Business Revenue557279UnrelatedBusinessRevenue
Exclusion$64,184ExclusionAmount

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total22488436Total
Program Services22488436ProgramServices

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total241693Total
Program Services241693ProgramServices

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total62400Total
Program Services62400ProgramServices

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total90680Total
Program Services90680ProgramServices

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total14176Total
Program Services14176ProgramServices

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total13125Total
Program Services13125ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total67688Total
Program Services67688ProgramServices

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total51677Total
Program Services51677ProgramServices

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total104295Total
Program Services104295ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total25108Total
Program Services25108ProgramServices

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total28133Total
Program Services28133ProgramServices

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total4641Total
Program Services4641ProgramServices

Insurance Insurance

FieldValueIRS element (for citing)
Total26296Total
Program Services26296ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServices
EQUIPMENT RENTAL4291442914
BANK SERVICE CHARGES64586458
OFFICE SUPPLIES92499249
MISCELLANEOUS18061806

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total23278775Total
Program Services23278775ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY3366877BOY
EOY3667203EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY2708605BOY
EOY2736628EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY5618BOY
EOY5307EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis85848LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec66811LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY23768BOY
EOY19037EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY26329501BOY
EOY34280129EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY316328BOY
EOY678044EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY32750697BOY
EOY41386348EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY430418BOY
EOY89585EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY26201BOY
EOY21532EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY456619BOY
EOY111117EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

FieldValueIRS element (for citing)
BOY32294078BOY
EOY41275231EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY32294078BOY
EOY41275231EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY32750697BOY
EOY41386348EOY
FieldValueIRS element (for citing)
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 Basis85848InvestmentCostOrOtherBasis
Depreciation66811Depreciation
Book Value19037BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings19037TotalOfBookValueLandBuildings

Other Securities OtherSecurities

FieldValueIRS element (for citing)
DescriptionCERTIFICATES OF DEPOSITDescription
Book Value34280129BookValue
Method Of ValuationFMethodOfValuation
FieldValueIRS element (for citing)
Total Of Book Value Securities34280129TotalOfBookValueSecurities

Other Assets OtherAssets (4 entries)

DescriptionDescriptionBook ValueBookValue
PROVIDER RECEIVABLES414068
MEDICARE REFUND RECEIVABLES164277
ACCRUED INTEREST69607
COBRA SUBSIDY30092
FieldValueIRS element (for citing)
Total Book Value Other Assets678044TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescriptionAmountAmount
ACCRUED PAYROLL$20,544
ACCRUED PAYROLL WITHHOLDINGS$988
FieldValueIRS element (for citing)
Total Of Amounts21532TotalOfAmounts
Total Revenue32259928TotalRevenue
Total Expenses23278775TotalExpenses
Excess Or Deficit For Year8981153ExcessOrDeficitForYear
Excess Or Deficit Per FS8981153ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt32260015TotRevenueEtcAuditedFinclStmt
Revenue Subtotal32260015RevenueSubtotal
Other Revenues Not Included-87OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt-87RevenueNotRptdOnFinStmt
Total Revenue Per Form99032259928TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt23278862TotExpensesEtcAuditedFinclStmt
Expenses Subtotal23278862ExpensesSubtotal
Other Expenses Not Included-87OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt-87ExpensesNotRptdOnFinStmt
Total Expenses Per Form99023278775TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifierExplanationExplanation
Other revenues included on Form 990 Part XII line 4bA LOSS OF 87 ON THE DISPOSAL OF FIXED ASSETS
02 Other expenses not included on Form 990 Part XIII line 2dA LOSS OF 87 ON THE DISPOSAL OF FIXED ASSETS

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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