2024-10-18T13:35:39-07:00 2023-12-31 464370753 Baldwin Moffitt Behm LLP 8399 E Indian School Rd 201 Scottsdale AZ 85251 990 2023-01-01 870496328 IBEW Western Utilities Health & Welfare Trust Fund IBEW 9252089999 7180 Koll Center Parkway 200 Pleasanton CA 94566 Julie Lewis Chairperson 2024-10-18 true true Robert H Baldwin P00815972 4807369200 2023 2024-10-15 13:58:12Z Board of Trustees 84045805 false X N/A X 1991 UT To provide medical, dental, and life insurance benefits to participants of the plan. 8 8 0 0 0 37304636 37529748 1014612 1932390 0 38319248 39462138 0 30726070 29792486 0 0 0 1339041 1331746 32065111 31124232 6254137 8337906 42115469 52552003 7418281 7021311 34697188 45530692 To provide medical, dental, and life insurance benefits to participants of the plan. false false The plan provides medical, dental, and life insurance benefits under a collectively bargained agreement between ibew local union 57 and pacificorp dba rocky mountain power. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 899 0 true 0 false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true false false false X Benesys 9253987060 7180 koll center parkway ste 200 pleasanton CA 94566 X Marcy Grail Secretary 1.00 0.00 X X 0 0 0 Eric Larsen Trustee 1.00 0.00 X 0 0 0 Kevin Owen Trustee 1.00 0.00 X 0 0 0 Elizabeth Nielson Trustee 1.00 0.00 X 0 0 0 Julie Lewis Chairperson 1.00 0.00 X X 0 0 0 Nanette Quitt Trustee 1.00 0.00 X 0 0 0 Brad Richards Trustee 1.00 0.00 X 0 0 0 Curtis Mansfield Trustee 1.00 0.00 X 0 0 0 0 false false false benesys 7180 Koll center parkway ste 200 pleasanton CA 94566 administrator the segal company 1501 W Fountainhead Pkwy Ste 370 tempe AZ 85282 consultant CIGNA PO BOX 182223 CHATTANOOGA TN 374227223 PROVIDER 0 0 employer contributions 525100 28941819 28941819 participant contributions 525100 8587929 8587929 37529748 1522689 1522689 0 0 0 44993368 44583667 409701 409701 409701 0 0 0 0 39462138 37939449 1522689 0 0 0 29792486 0 0 0 0 0 0 614480 50975 16228 0 0 48750 366056 0 7602 0 0 0 0 0 9334 0 0 0 26779 Postage and Shipping 60352 Bank Fees 45059 Printing and Publications 39390 Miscellaneous 23694 23047 31124232 0 0 0 2189696 2492090 2149176 103540 0 762659 1882304 0 0 0 0 23203 22537 0 36990735 48051532 0 0 0 0 42115469 52552003 709534 953482 6708747 6067829 7418281 7021311 X 34697188 45530692 34697188 45530692 42115469 52552003 8337906 2495598 X false true X true false Claims Incurred but not reported 5479000 Health and dental claims payable 588829 6067829 X 41908986 2495598 2495598 39413388 48750 48750 39462138 31716400 31716400 48750 -640918 -592168 31124232 Part X : FIN48 Footnote The Fund is exempt from Federal income taxes under the provisions of section 501(c)(9) of the Internal Revenue Code. The Fund is also exempt from state income taxes.The Fund has been amended since receiving its exempt status. However, the Fund administrator believes that the Fund is currently designed and being operated in compliance with the applicable requirements of the Internal Revenue Code. Therefore, they believe that the Fund is qualified and the related trust was exempt from income taxes as of the financial statement date.Tax years 2021 and forward remain subject to examination for federal income tax purposes. The Fund uses a loss contingency approach for evaluating uncertain tax positions. The Fund continually evaluates expiring statutes of limitations, audits, changes in tax laws and new authoritative rulings. Form 990, Part VI, Section B, Line 11b The form 990 is reviewed at the board of trustees meeting prior to filing the return. all board members have the opportunity to ask questions. The board chairman signs the return at the conclusion of the discussion and is responsible for submitting the return. Form 990, Part VI, Section B, Line 12c Each trustee shall be required to review a copy of the conflict of interest policy and to acknowledge, in writing, that he or she has done so. Each trustee shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which he or she is involved that he or she believes could contribute to any actual or possible conflict of interest that might arise. Form 990, Part VI, Section C, Line 19 The documents and financial statements are available upon request by any interested party. PAcificorp ibew local 57 retirement 825 ne multnomah street portland OR 97232 870640888 provide re OR 501c9 na false Pacificorp 825 ne multnomah street Portland OR 97232 870023145 utilitycon OR na C false false false false false false false false false false false false false false false false false false false false