I B E W HEALTH-WELFARE TRUST OF SOUTHWEST WASHINGTON LABOR CENTER: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- I B E W HEALTH-WELFARE TRUST OF SOUTHWEST WASHINGTON LABOR CENTER (EIN 23-7158640)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-07
- IRS object ID
- 202501279349301210
- Schema version
- 2023v6.0
- 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) |
|---|---|---|
| Return | 2025-05-07T07:23:22-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10700 NORTHUP WAY SUITE 200 | AddressLine1Txt |
| City | BELLEVUE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237158640 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IBEW HEALTH AND WELFARE TRUST OF | BusinessNameLine1Txt |
| Business Name Line2 | SOUTHWEST WASHINGTON HEALTH CARE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IBEW | BusinessNameControlTxt |
| Phone | 5095340600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1322 N POST ST | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY O'DONNELL | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 5095340600 | PhoneNum |
| Signature | 2025-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TODD M STOKES CPA | PreparerPersonNm |
| PTIN | P01451940 | PTIN |
| Phone | 4252506100 | PhoneNum |
| Preparation | 2025-05-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TIMOTHY O'DONNELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1322 N POST ST | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,011,926 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,006,524 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,894,401 | CYProgramServiceRevenueAmt |
| PY Investment Income | $757,281 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,060,485 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,814 | PYOtherRevenueAmt |
| CY Other Revenue | $36,399 | CYOtherRevenueAmt |
| PY Total Revenue | $12,783,619 | PYTotalRevenueAmt |
| CY Total Revenue | $13,991,285 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $9,173,467 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $10,958,201 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $891,916 | PYOtherExpensesAmt |
| CY Other Expenses | $845,710 | CYOtherExpensesAmt |
| PY Total Expenses | $10,065,383 | PYTotalExpensesAmt |
| CY Total Expenses | $11,803,911 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,718,236 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,187,374 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $30,340,771 | TotalAssetsBOYAmt |
| Total Assets EOY | $34,595,273 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,466,565 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,540,692 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $24,874,206 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $28,054,581 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS PERSUANT TO COLLECTIVE BARGAINING AGREEMENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,803,911 | ExpenseAmt |
| Desc | PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS, AND RETIREES. | Desc |
| Total Program Service Expenses | $11,803,911 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REHN & ASSOCIATES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5095340600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1322 N POST STREET | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| TIMOTHY K O'DONNELL SR | |||||||
| CHAIRMAN | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PETE BUTLER START 723 | |||||||
| SECRETARY | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CLINT BRYSON | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| KEN JENNINGS | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| JACK KNOTTINGHAM | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE DOYLE | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| TRAVIS SHARP | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| UBIE STAGG | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| NICOLE HITE END 723 | |||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| AETNA | |||||
| 151 FARMINGTON AVE | HARTFORD | CT | 06156 | CLAIMS ADMINISTRATOR | $267,240 |
| REHN & ASSOCIATES | |||||
| 1322 N POST ST | SPOKANE | WA | 99201 | THIRD-PARTY ADMINISTRATOR | $200,938 |
| SEGAL | |||||
| 333 W 34TH ST STE 2 | NEW YORK | NY | 10001 | CONSULTING | $104,070 |
| WITHUM SMITHBROWN PC | |||||
| 506 CARNEGIE CENTER STE 400 | PRINCETON | NJ | 08540 | PAYROLL AUDITOR | $103,332 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $11,451,797 | $11,451,797 |
| STOP-LOSS RECOVERIES | 900099 | $740,691 | $740,691 |
| PARTICIPANT CONTRIBUTIONS | 900099 | $543,307 | $543,307 |
| PRESCRIPTION REBATES | 900099 | $158,606 | $158,606 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,894,401 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,060,485 | TotalRevenueColumnAmt |
| Exclusion | $1,060,485 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,020,641 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,020,641 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $36,399 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,399 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $36,399 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,991,285 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,930,800 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,060,485 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,958,201 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,128 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,274 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,052 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,958 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $424,909 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,334 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,890 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,994 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PCORI TAX | $7,848 |
| COST-CONTAINMENT SERVIC | $323 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,803,911 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,277,052 | BOYAmt |
| EOY | $5,286,517 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,497,525 | BOYAmt |
| EOY | $1,924,059 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,448 | BOYAmt |
| EOY | $68,013 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,445,746 | BOYAmt |
| EOY | $27,316,684 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,340,771 | BOYAmt |
| EOY | $34,595,273 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $336,185 | BOYAmt |
| EOY | $357,554 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,130,380 | BOYAmt |
| EOY | $6,183,138 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,466,565 | BOYAmt |
| EOY | $6,540,692 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,874,206 | BOYAmt |
| EOY | $28,054,581 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,874,206 | BOYAmt |
| EOY | $28,054,581 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,340,771 | BOYAmt |
| EOY | $34,595,273 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,187,374 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $993,001 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCUMULATED ELIGIBILITY CREDITS | $5,022,859 |
| CLAIMS PAYABLE AND INCURRED BUT NOT REPORTED | $1,160,279 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,183,138 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,952,328 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $993,001 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $993,001 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,959,327 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $31,958 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $31,958 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,991,285 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,719,195 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,719,195 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $31,958 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,052,758 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,084,716 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,803,911 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN 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 FOR ANY TAX PERIODS IN PROGRESS. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CHANGE IN CLAIMS PAYABLE AND INCURRED BUT NOT REPORTED 163,792. CHANGE IN ACCUMULATED ELIGIBILITY CREDITS 888,966. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE PLAN HAS CONTRACTED WITH REHN & ASSOCIATES TO PROVIDE DAY-TO-DAY ADMINISTRATIVE SERVICES TO THE PLAN. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE BOARD BEFORE IT IS SIGNED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS TRUSTEES (THE GOVERNING BODY). ALL FIDUCIARIES MUST REPORT CONFLICT OF INTEREST VIOLATIONS OR SUSPECTED VIOLATIONS TO THE TRUST ADMINISTRATOR AND/OR THE TRUST LEGAL COUNSEL. IF AND WHEN A POTENTIAL CONFLICT OF INTEREST IS DISCLOSED, THE BOARD OF TRUSTEES WILL INVOLVE THE TRUST'S ATTORNEY TO EVALUATE IF THE MATTER WOULD LIKELY PREVENT AN UNBIASED OR OBJECTIVE DECISION BY A TRUSTEE, AND APPROPRIATE DISCIPLINARY OR CORRECTIVE ACTION WILL BE TAKEN. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII, SECTION A, LINE 6: | TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION BY OTHER RELATED TAX-EXEMPT ORGANIZATIONS IS REPORTED ON FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE PLAN ADMINISTRATOR. |
| FORM 990, PART IX, LINE 4 | THE PLAN PROVIDES TAXABLE TIME LOSS BENEFITS TO ELIGIBLE PARTICIPANTS AND REPORTS THOSE BENEFITS ON FORM W-2. THESE BENEFITS ARE INCLUDED ON FORM 990, PART IX, LINE 4. |
| FORM 990, PART XII, LINES 2B & 2C: | THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| IBEW LOCAL 76 | ||||||||||
| 3049 SOUTH 36TH STREET | TACOMA | WA | 98409 | 910268091 | LABOR UNION | WA | 501(C)(5) | N/A | N/A | 0 |
| RETIREMENT PLAN OF THE IBEW LOCAL 76 | ||||||||||
| 1322 N POST ST | SPOKANE | WA | 99201 | 916243526 | RETIREMENT | WA | 501(A) | N/A | N/A | 0 |
| SOUTHWEST WASHINGTON ELECTRICAL JATC | ||||||||||
| 3001 SOUTH 36TH STREET | TACOMA | WA | 98409 | 916087265 | TRAINING | WA | 501(C)(3) | 2 | N/A | 0 |
| NECA SOUTHWEST WASHINGTON CHAPTER | ||||||||||
| 3815 100TH ST SW | LAKEWOOD | WA | 98499 | 910670392 | VEBA SPONSOR | WA | 501(C)(5) | N/A | N/A | 0 |
| LOCAL 76 IBEW-NECA MARKETING TRUST FUND | ||||||||||
| 3815 100TH ST SW | LAKEWOOD | WA | 98499 | 911549421 | IMPROVE LABOR | WA | 501(C)(5) | N/A | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS | FormAndLineReferenceDesc |
| Explanation | THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTI-EMPLOYER TRUST THAT PROVIDES HEALTH BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF JUNE 30, 2024, THERE ARE APPROXIMATELY 122 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATION OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. ACCURATE ELECTRIC UNLIMITED, INC AFFORDABLE ELECTRIC INC ALLIED ELECTRIC SERVICE, INC AMAYA ELECTRIC ARTISAN ELECTRIC ASHFORD ELECTRIC AULT ELECTRIC SERVICIES, LLC BARIN GROUP, LLC BES ELECTRICAL SERVICES, LLC BETSCHART ELECTRIC COMPANY, INC BLUECORE POWER, LLC BOYER ELECTRIC COMPANY, INC. BURKE ELECTRIC, LLC CAPITAL ELECTRIC, INC CARL T MADSEN, INC DBA GRAYS HARBOR STAR ELECTRIC CO., INC CARL T MADSEN, INC DBA MADSEN ELECTRIC CARL T MADSEN, INC DBA SOUND ELECTRONICS CARL T MADSEN, INC DBA SOUND ENERGY SYSTEMS CHERRY CITY ELECTRIC COCHRAN ELECTRIC, INC. COLVICO, INC. COPPERHEAD ELECTRIC COSCO FIRE PROTECTION CUNNINGHAM ELECTRICAL CONTRACTORS, INC. D&R MONITORING NETWORKS, LLC DANARD ELECTRIC, INC DUTTON ELECTRIC COMPANY, INC. E C COMPANY ELECTRIC CONSTRUCTION COMPANY OF TACOMA ELECTRIC SMITH ELECTRIC SYSTEMS, LLC ELM SOLUTIONS CORP, DBA DALTON ELECTRIC CORP EPIC ELECTRIC, INC. E-SQUARED SYSTEMS, LLC EVERGREEN POWER SYSTEMS, INC. EVERGREEN TECHNOLOGIES INC EXCEL ELECTRIC OF TACOMA EXODUS ELECTRIC E-Z INTERFACE CO. FIRESHIELD INCORPORATION FOX ELECTRIC COMPANY FOY INDUSTRIAL ELECTRIC CORP. FULLER ELECTRIC GB MANCHESTER INC. GBMR ELECTRIC LLC GROFF ELECTRIC INC. H&M ELECTRIC INC HOLADAY-PARKS, INC HOLMES ELECTRIC COMPANY HOMESTREET ELECTRIC LLC IBEW 76 FEDERAL CREDIT UNION IDEAL POWER SERVICE, INC INFINITY ELECTRIC, LLC INTEGRITY NETWORKS JH KELLY, LLC JM CORP & SON, INC JOHNSON ELECTRIC, INC. JS ELECTRIC JUSTICE SYSTEMS CORPORATION KOLKAY ELECTRIC, INC. LAKES ELECTRIC, INC LIBERTY ELECTRIC M. D. MARINE ELECTRIC MACDONALD-MILLER FACILITY SOLUTIONS MB ELECTRIC - GRAYS HARBOR MB ELECTRIC LLC MB INDUSTRIAL MOTORS, LLC MCCOY ELECTRIC CO., INC. MCKINSTRY CO., LLC MILL PLAIN ELECTRIC, INC. MILNE ELECTRIC NAES POWER CONTRACTORS NELSON ELECTRIC, INC NEWTRON LLC NORTH SHORE ELECTRIC NW UTILITY SERVICES, LLC PACIFIC COMMUNICATIONS CABLING POWERCOM, INC. PRECISION ELECTRIC GROUP, INC. PREMIER POWER ELECTRIC LLC PRIME ELECTRIC, INC RAM ELECTRIC REFRIGERATION UNLIMITED, INC. RELIABLE ELECTRIC, INC ROSENDIN ELECTRIC SABER TECHNOLOGIES LLC. SAFARI ELECTRIC, LLC SARE ELECTRIC INC SCHMITT ELECTRIC INC. SCHUMACHER ELECTRIC, INC SEACOM CABLING, INC. SEAHURST ELECTRIC, INC. SEQUOYAH ELECTRIC, LLC SHIMMICK CONSTRUCTION COMPANY SKYLINE COMMUNICATIONS, INC. SOURCE ELECTRIC, LLC SOUTH SOUND SYSTEMS, LLC STATIC ENERGY INCORPORATED STATUS ELECTRICAL CORPORATION STETNER ELECTRIC, INC. STONER ELECTRIC COMPANY, INC. STURGEON ELECTRIC COMPANY INC. SUNDANCER ELECTRIC INC TACOMA ELECTRIC SERVICE LLC TACOMA SCHOOL DISTRICT #10 TAPPS ELECTRIC, LLC TESLA ELECTRIC, LLC THE INTEGRATED TECHNOLOGIES GROUP INC THE JUICE COMPANY, INC. THOMPSON ELECTRICAL CONSTRUCTORS, INC. TITAN EARTHWORK, LLC TITAN ELECTRIC, INC TOTEM ELECTRIC OF TACOMA, INC. TRANSPORTATION SYSTEMS, INC. TRAVERS ELECTRIC, INC. VALLEY ELECTRIC COMPANY VECA ELECTRIC & TECHNOLOGIES, LLC WAR-MUR ELECTRIC, INC WICHERT ELECTRIC, INC WOODLAND ELECTRIC LLC | ExplanationTxt |