JOINT BOARD OF TRUSTEES IBEW: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: JOINT BOARD OF TRUSTEES IBEW (EIN 38-6141764)
Tax period: 2009-06-01 to 2010-05-31
Filed: 2011-01-24
IRS object ID: 201140249349300004
Schema version: 2009v1.7
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
Form 990
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-01-24T09:10:18-06:00	Timestamp
Tax Period End Date	2010-05-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROGOW & LONEY PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3135 S STATE ST SUITE 208	AddressLine1
City	ANN ARBOR	City
State	MI	State
ZIP Code	481081653	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	386141764	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	JOINT BOARD OF TRUSTEES IBEW 252	BusinessNameLine1
Business Name Line2	HEALTH AND WELFARE TRUST FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	JOIN	NameControl
Phone	7346632178	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3135 S STATE ST	AddressLine1
Address Line2	ROOM/SUITE 105	AddressLine2
City	ANN ARBOR	City
State	MI	State
ZIP Code	481081653	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KEVIN LADD	Name
Title	BOARD CHAIR	Title
Phone	7346632178	Phone
Date Signed	2010-12-23	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	NEIL J LONEY	Name
Phone	7347410400	Phone
Date Prepared	2011-01-24	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	23670921	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1966	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	PROVIDE HEALTH BENEFITS TO IBEW LOCAL 252 UNION MEMBERS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	2	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	8	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	8910714	ProgramServiceRevenuePriorYear
Program Service Revenue CY	9695260	ProgramServiceRevenueCY
Investment Income Prior Year	84096	InvestmentIncomePriorYear
Investment Income Current Year	473975	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	8994810	TotalRevenuePriorYear
Total Revenue Current Year	10169235	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	6893497	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	7751256	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1872637	OtherExpensePriorYear
Other Expenses Current Year	2101405	OtherExpensesCurrentYear
Total Expenses Prior Year	8766134	TotalExpensesPriorYear
Total Expenses Current Year	9852661	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	228676	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	316574	RevenuesLessExpensesCY
Total Assets BOY	7214999	TotalAssetsBOY
Total Assets EOY	7908730	TotalAssetsEOY
Total Liabilities BOY	165291	TotalLiabilitiesBOY
Total Liabilities EOY	191179	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	7049708	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	7717551	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE HEALTH BENEFITS TO IBEW LOCAL 252 UNION MEMBERS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	7751256	Expense
Description	SELF FUNDED PAYMENTS FOR LOSS OF TIME AND MEDICAL,DENTAL, VISION & PRESCRIPTION BENEFITS. COVERS MEMBERS AND DEPENDENTS. 2266 PERSONS COVERED FOR 5/31/10.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	291885	Expense
Description	INSURED COVERAGE FOR LIFE,ACCIDENTAL DEATH FOR MEMBERS ONLY,PLUS STOP-LOSS COVERAGE FOR THE MEDICAL BENEFITS.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	1143514	Expense
Description	RECIPROCAL PAYMENTS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	9186655	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	2	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BANK OF ANN ARBOR	NamePerson
Telephone Number	7346631128	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	125 S FIFTH	AddressLine1
Address Line2	125 S FIFTH	AddressLine2
City	ANN ARBOR	City
State	MI	State
ZIP Code	481078009	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
KEVIN LADD
TRUSTEE	8.00	X	0	0	0
ROBERT TURNER
TRUSTEE	8.00	X	0	0	0
WILLIAM WHITE
TRUSTEE	8.00	X	0	0	0
ERIC MALEY
TRUSTEE	8.00	X	0	0	0
GREG STEPHENS
TRUSTEE	8.00	X	0	0	0
TIMOTHY HUTCHINS
TRUSTEE	8.00	X	0	0	0
JOHN KREGER
TRUSTEE	8.00	X	0	0	0
DAN CERVENAN
TRUSTEE	8.00	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Description Of ServicesDescriptionOfServices	CompensationCompensation	Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode
BLUE CROSS BLUE SHIELD OF MICHIGAN
ADMINISTRATION	281467
ANN ARBOR BENEFIT ADMINISTRATORS
ADMINISTRATION	221067	3135 S STATE ST STE 105	ANN ARBOR	MI	481081653

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	MEMBERSHIP DUES & ASSESSMENTS	Description
Total Revenue Column	9695260	TotalRevenueColumn
Exclusion	$9,695,260	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	9695260	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	298705	TotalRevenueColumn
Exclusion	$298,705	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	13676956	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	13501686	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	175270	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	175270	TotalRevenueColumn
Exclusion	$175,270	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	10169235	TotalRevenueColumn
Exclusion	$10,169,235	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	7751256	Total
Program Services	7751256	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	502534	Total
Management And General	502534	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	56243	Total
Management And General	56243	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	16720	Total
Management And General	16720	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	30033	Total
Management And General	30033	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	7639	Total
Management And General	7639	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	7692	Total
Management And General	7692	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
RECIPROCAL PAYMENTS	1143514	1143514
INSURANCE EXPENSES	291885	291885
ACTUARIAL FEE	31762		31762
CONSULTING FEE	9483		9483
TRANSFER FEES	2137		2137

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1763	Total
Management And General	1763	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	9852661	Total
Program Services	9186655	ProgramServices
Management And General	666006	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	558852	BOY
EOY	94163	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	699069	BOY
EOY	905991	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	573426	BOY
EOY	1074612	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	252458	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	252458	LandBldgEquipmentAccumDeprec

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	5383652	BOY
EOY	5833964	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	7214999	BOY
EOY	7908730	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	165291	BOY
EOY	191179	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	165291	BOY
EOY	191179	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	7049708	BOY
EOY	7717551	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7049708	BOY
EOY	7717551	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7214999	BOY
EOY	7908730	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Other	X	MethodOfAccountingOther
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	252458	OtherCostOrOtherBasis
Depreciation	252458	Depreciation

Field	Value	IRS element (for citing)
Total Revenue	10169235	TotalRevenue
Total Expenses	9852661	TotalExpenses
Excess Or Deficit For Year	316574	ExcessOrDeficitForYear
Net Unrealized GL On Investments	351269	NetUnrealizedGLOnInvestments
Total Adjustments	351269	TotalAdjustments
Excess Or Deficit Per FS	667843	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	10520504	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	351269	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	351269	RevenueNotRptdF990
Revenue Subtotal	10169235	RevenueSubtotal
Total Revenue Per Form990	10169235	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	9852661	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	9852661	ExpensesSubtotal
Total Expenses Per Form990	9852661	TotalExpensesPerForm990

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)

RelationshipRelationship	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
ROBERT TURNER
PARTICIPANT	PLAN PARTICIPANT	false
KEVIN LADD
PARTICIPANT	PLAN PARTICIPANT	false
WILLIAM WHITE
PARTICIPANT	PLAN PARTICIPANT	false
GREG STEPHAENS
PARTICIPANT	PLAN PARTICIPANT	false
TIMOTHY HUTCHINS
PARTICIPANT	PLAN PARTICIPANT	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS	FORM 990, PAGE 6, PART VI, LINE 4	THE PLAN ADOPTED AN AMENDMENT TO BRING IT INTO COMPLIANCE WITH THE MENTAL HEALTH PARITY AND ADDICTION EQUITY ACT OF 2008 - MHPAEA.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	UNION MEMBERS OF INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS 252
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	BOARD OF TRUSTEES ARE ELECTED BY THE IBEW 252 UNION MEMBERS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11	THE FORM 990 WAS DISTRIBUTED TO THE MEMBERS OF THE BOARD OF TRUSTEES BEFORE FILING. NO REVIEW WAS CONDUCTED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE RELEVANT CONFLICT OF INTEREST POLICY STATES: EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS TAX EXEMPT AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE FUND OFFICE, 3135 S STATE ST., SUITE 105, ANN ARBOR, MI 48108.
ADDITIONAL INFORMATION	SCHEDULE O	FORM 990, PART VI, LINE 15, COMPENSATION: ALL MANAGEMENT OFFICIALS AND OFFICERS OF THE BOARD OF TRUSTEES ARE UNPAID VOLUNTEERS. FORM 990, LINE F - METHOD OF ACCOUNTING ACCRUAL METHOD OF ACCOUNTING EXCEPT THAT NO ESTIMATE HAS BEEN MADE FOR HEALTH AND DISABILITY CLAIMS INCURRED BUT NOT REPORTED TO THE PLAN ADMINISTRATOR.