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IRONWORKERS DISTRICT COUNCIL OF NEW ENGLAND HEALTH & WELFARE FUND: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
IRONWORKERS DISTRICT COUNCIL OF NEW ENGLAND HEALTH & WELFARE FUND (EIN 04-2163872)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-12
IRS object ID
202433179349301818
Schema version
2023v5.1
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)
Return2024-11-12T08:10:28-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043508036PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MANZI & ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1855 TURNPIKE STREETAddressLine1Txt
CityNORTH ANDOVERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01845ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042163872EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IRON WORKERS DISTRICT COUNCIL OFBusinessNameLine1Txt
Business Name Line2NEW ENGLAND HEALTH AND WELFARE FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlIRONBusinessNameControlTxt
Phone6172653757PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1161 GRANITE AVENUEAddressLine1Txt
CityDORCHESTERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02124ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM P HURLEYPersonNm
Person TitleFUND ADMINISTRATORPersonTitleTxt
Phone8006373736PhoneNum
Signature2024-11-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEANNIE MICKELPreparerPersonNm
PTINP01058630PTIN
Phone9789751099PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM P HURLEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1161 GRANITE AVEAddressLine1Txt
CityDORCHESTERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02124ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$50,781,696GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1952FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE MEDICAL BENEFITSActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee36TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$33,499,882PYProgramServiceRevenueAmt
CY Program Service Revenue$32,367,643CYProgramServiceRevenueAmt
PY Investment Income$4,669,487PYInvestmentIncomeAmt
CY Investment Income$2,433,518CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$14,340CYOtherRevenueAmt
PY Total Revenue$38,169,369PYTotalRevenueAmt
CY Total Revenue$34,815,501CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$31,272,826PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$31,448,839CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,018,592PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,079,269CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,863,078PYOtherExpensesAmt
CY Other Expenses$3,310,514CYOtherExpensesAmt
PY Total Expenses$35,154,496PYTotalExpensesAmt
CY Total Expenses$35,838,622CYTotalExpensesAmt
PY Revenues Less Expenses$3,014,873PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,023,121CYRevenuesLessExpensesAmt
Total Assets BOY$74,137,675TotalAssetsBOYAmt
Total Assets EOY$75,039,838TotalAssetsEOYAmt
Total Liabilities BOY$5,291,171TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,223,579TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$68,846,504NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$69,816,259NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE MEDICAL BENEFITSMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE MEDICAL BENEFITS TO MEMBERSDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2239IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee36EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWILLIAM P HURLEYPersonNm
Phone8006373736PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1161 GRANITE AVEAddressLine1Txt
CityDORCHESTERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02124ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DAVID POWELL
TRUSTEE10.00Yes (X)Yes (X)$0$0$0
RUSSELL ANDERSON
TRUSTEE10.00Yes (X)Yes (X)$0$0$0
VINCENT COYLE
TRUSTEE10.00Yes (X)Yes (X)$0$0$0
DAVID LANGLAIS
TRUSTEE10.00Yes (X)Yes (X)$0$0$0
DANIEL KOURY
TRUSTEE10.00Yes (X)Yes (X)$0$0$0
SHAWN NEHILEY
TRUSTEE10.00Yes (X)Yes (X)$0$0$0
WILLIAM P HURLEY
FUND ADMINISTRATOR14.00$67,406$97,119$72,98226.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$67,406TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$97,119TotReportableCompRltdOrgAmt
Total Other Compensation$72,982TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
TUFTS HEALTH PLANCARELINK
705 MOUNT AUBURN STREETWATERTOWNMA02472SUPPLEMENTAL PROVIDER SERVICES$1,104,745
US BANK
7TH WASHINGTONST LOUISMO63101INVESTMENT CUSTODIAL$287,298
ZENITH AMERICAN SOLUTIONS
33 EASTLAND STREETSPRINGFIELDMA01109CLAIMS ADMINSTRATIVE$198,978
MODERN ASSISTANCE PROGRAMS
1400 HANCOCK ST 2ND FLOORQUINCYMA02169PARTICIPANT COUNSELING$165,000
SEGAL COMPANY
116 HUNTINGTON AVENUEBOSTONMA02116ACTUARIAL$163,833
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$31,401,366$31,401,366
EMPLOYEE CONTRIBUTION900099$966,277$966,277
FieldValueIRS element (for citing)
Total Program Service Revenue$32,367,643TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,193,681TotalRevenueColumnAmt
Exclusion$1,193,681ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$17,173,035SecuritiesAmt
Other$32,997OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$15,946,760SecuritiesAmt
Other$19,435OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,226,275SecuritiesAmt
Other$13,562OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,239,837TotalRevenueColumnAmt
Exclusion$1,239,837ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescCLASS ACTION SETTLEMENTDesc
Business900099BusinessCd
Total Revenue Column$14,340TotalRevenueColumnAmt
Exclusion$14,340ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$14,340OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$34,815,501TotalRevenueColumnAmt
Related Or Exempt Func Income$32,367,643RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,447,858ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$31,448,839TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$67,406TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$649,775TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$184,604TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$107,568TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$69,916TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$106,231TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$65,649TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$309,657TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$163,833TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$42,419TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$62,575TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$36,098TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$12,125TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,373TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
STOP LOSS PREMIUMS$1,017,649
NETWORK CHARGES$863,790
DATA INTERFACE$226,683
COMPLIANCE$118,766

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$272,666TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$35,838,622TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$878,264BOYAmt
EOY$1,289,064EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,208,933BOYAmt
EOY$3,393,489EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,320,579BOYAmt
EOY$1,211,334EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,051,214LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,778,762LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$176,771BOYAmt
EOY$272,452EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$66,612,379BOYAmt
EOY$66,561,314EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$571,733BOYAmt
EOY$467,738EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,369,016BOYAmt
EOY$1,844,447EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$74,137,675BOYAmt
EOY$75,039,838EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$189,834BOYAmt
EOY$124,336EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,101,337BOYAmt
EOY$5,099,243EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,291,171BOYAmt
EOY$5,223,579EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$68,846,504BOYAmt
EOY$69,816,259EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$68,846,504BOYAmt
EOY$69,816,259EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$74,137,675BOYAmt
EOY$75,039,838EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,023,121ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,992,876NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$83,432OtherCostOrOtherBasisAmt
Depreciation$50,077DepreciationAmt
Book Value$33,355BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,967,782OtherCostOrOtherBasisAmt
Depreciation$1,728,685DepreciationAmt
Book Value$239,097BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$272,452TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
EST. INCURRED BUT UNREPORTED CLAIMS PAYABLE$4,629,000
RIGHT-OF-USE LEASE LIABILITY$470,243
FieldValueIRS element (for citing)
Total Liability$5,099,243TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$36,498,720TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,992,876NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,992,876RevenueNotReportedAmt
Revenue Subtotal$34,505,844RevenueSubtotalAmt
Investment Expenses Not Incld$309,657InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$309,657RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$34,815,501TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$35,885,919TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$35,885,919ExpensesSubtotalAmt
Investment Expenses Not Incld2$309,657InvestmentExpensesNotIncld2Amt
Other Expenses Not Included-$356,955OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$47,298ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$35,838,621TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 DEPARTMENT OF LABOR AND INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN BENEFIT OBLIGATION -356,955.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonWILLIAM P HURLEYPersonNm
TitleFUND ADMINISTRATORTitleTxt
Base Compensation Filing Org$67,406BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$97,119CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$22,753DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$32,783DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$7,148NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$10,298NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$97,307TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$140,200TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN OF IRON WORKERS LOCAL UNIONS WITHIN THE DISTRICT COUNCIL.
FORM 990, PART VI, SECTION B, LINE 11BBOARD OF TRUSTEES HAS GIVEN AUTHORITY TO THE FUND ADMINISTRATOR TO REVIEW ALL TAX DOCUMENTATION BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12THE PLAN IS SUBJECT TO THE CONFLICTS OF INTEREST REQUIREMENTS OF ERISA.
FORM 990, PART VI, SECTION B, LINE 15TRUSTEES RECEIVE NO COMPENSATION. BOARD OF TRUSTEES REVIEWS KEY EMPLOYEES COMPENSATION WITH COMPARABILITY DATA ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS OF THE PLAN ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:NO CHANGE IN OVERSIGHT PROCESS OR SELECTION OF INDEPENDANT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationInd
IRON WORKERS ANNUITY FUND
161 GRANITE AVEDORCHESTERMA02124042647320EMPLOYEE BENEFITSMA4010
IRON WORKERS PENSION FUND
161 GRANITE AVEDORCHESTERMA02124042591016EMPLOYEE BENEFITSMA4010
IRON WORKERS DISTRICT COUNCIL LABOR MANAGEMENTCORP TRUST
195 OLD COLONY AVESOUTH BOSTONMA02127043216519CONTRACTOR ASSOCIATIONMA501(C)90
IRON WORKERS UNION LOCAL NO 7
195 OLD COLONY AVESOUTH BOSTONMA02127041473615LABOR UNIONMA501(C)50
IRON WORKERS LOCAL 7 JOINT APPRENTICE COMMITTEE
195 OLD COLONY AVESOUTH BOSTONMA02127046110167EDUCATION OF APPRENTIC IRON WORKERSMA501(C)30

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (197 entries)

Legal Domicile StateLegalDomicileStateCdLegal Domicile Foreign CountryLegalDomicileForeignCountryCd
A & A WINDOW PRODUCTS
MA
A G F STEEL INC
MA
A T R SALES INC
MA
ABLS REBAR LLC
NH
ACCORD STEEL & PRECAST E
MA
ACTION STEEL LLC
CT
ADVANCED STEEL ERECTORS
IL
AETNA BRIDGE
RI
AJAX CONSTRUCTION CO INC
RI
ALGAR CONSTRUCTION CORP
MA
ALL PROS CONSTRUCTION SE
CT
ALTERED STEEL CONSTRUCTI
RI
AMB IRON
NH
ANDELLA IRON INC
MA
ANGEL WING ERECTORS LTD
CA
ANVIL STEEL ENGINEERING
MA
AP IRON DESIGN INC
MA
A-PLUS WELDING AND IRONW
MA
ARC ERECTING INC
ME
ATLANTIC BRIDGE & ENG
NH
ATS CAULKING SUPPLY INC
NY
AZTEC STEEL INC
MA
BADD BROS INC
MA
BARLETTA AETNA
MA
BARNHART CRANE & RIGGING
TN
BENSON INDUSTRIES LLC
OR
BERLIN STEEL
CT
BHDO&GAETNA I495 I90 J
MA
BHI ENERGY SPECIALTY SER
GA
BLACK & VEATCH CONSTRUCT
KS
BLAIR CONSTRUCTION OF AU
NY
BLAKESLEE PRE-STRESS INC
CT
BOSS STEEL INC
MA
BOSTON BRIDGE SERVICES I
MA
BRADFORD WELDING & TRUCK
MA
BRAND SAFWAY
MA
C & J FORMS LLC
RI
CAPASSO ENTERPRISES INC
CT
CAPCO STEEL ERECTION COM
RI
CAPITAL IRON WORKS LLC
NH
CAT STEEL LLC
MA
CCB INC
ME
CENTRAL INDUSTRIAL LLC
MI
CHAMPION SPECIALTY SERVI
FL
CHANDLER ARCHITECTURAL P
MA
CHAPMAN CONSTRUCTION GRO
MA
CHARLES SMITH STEEL LLC
NH
CHERRY HILL GLASS CO
CT
CITY STEEL INC
MI
COLLINS OVERHEAD DOOR CO
MA
COMPOSITE COMPANY
MA
CONSTRUCTIVE SERVICES I
MA
CRF INC INTERIOR SYSTEM
CT
CUSTOM IRON WORKS INC
RI
D & S WELDING AND EQUIPM
MA
DA COLLINS CONSTRUCTIO
NY
DAM CONCRETE CONSTRUC
MA
DANIEL KOURY CONSTRUCTIO
RI
DANIEL MARR AND SON CO
MA
DERR AND ISBELL CONSTRUC
NY
DIAMOND STEEL & FABRICAT
MA
DORITAS LLC
RI
E D M CONSTRUCTION INC
MA
EAST COAST REBAR INC
MA
EASTWIND CORPORATION
MA
ELDORADO CLIMBING WALLS
CO
ENDIPREV USA INC
TX
FROMMELT EQUIPMENT CO I
MA
FUSE EQUIPMENT LLC
MA
G & C CONCRETE CONSTRUCT
MA
GM MCCROSSIN
PA
GENERAL WELDING & FABRIC
CT
GLOBAL WIND SERVICE US
TX
GP EAST STEEL CO
MA
GRANITE MECHANICAL INC
NH
GREG LOGISTICS LLC
NY
H & A STEEL LLC
MA
H B WELDING INC
RI
HART ENGINEERING CORP
RI
HAVEN STEEL ERECTORS INC
CT
HAWTHORNE STEEL ERECTORS
NH
HERITAGE IRON WORKS INC
MA
HERITAGE RESTORATION LLC
MA
IMPERATOREALL REACH IN
RI
INDEPENDENT WELDING INC
MA
INSTEEL CORP
MA
IPC LYDON LLC
MA
IPSWICH BAY GLASS CO IN
MA
J & J CONSTRUCTION & RIG
NY
J B RAILS AND FABRICATIO
RI
J F WHITE CONTRACTING CO
MA
J K GLASS COMPANY INC
MA
J L MARSHALL & SONS INC
MA
JACKSON GLASS INC
MA
JOHN ROCCHIO CORPORATION
RI
JOHN STRAFACH & SONS INC
RI
JULIAN CRANE & EQUIPMENT
MA
K & G ENTRANCES INC
MA
KAT STEEL SERVICES INC
MA
KIVA SYSTEMS INC
MA
LIBERTY EQUIPMENT & SUPP
MA
LOCAL 37
RI
LOCAL 37 JAC
RI
LOCAL 7
MA
LOCAL 7 BUILDING ASSOCIA
MA
LOCAL 7 JAC
MA
LOFSTROM WELDING & FABRI
CT
LUND REBAR SERVICES INC
MA
MACKAY CONCRETE CONSTRUC
MA
MAIA STEEL PLACERS INC
MA
MALATOS IRON WORKS
MA
MAMMOET USA NORTH INC
TX
MANAFORT BROTHERS INC
CT
MANAFORT-PRECISION LLC
CT
MARGUERITE CONCRETE INC
MA
MASSEY ARCHITECTURAL SYS
CT
MASSEY'S PLATE GLASS & A
CT
MCGREGOR INDUSTRIES INC
PA
MD LIFTS LLC
NJ
MELO'S RODBUSTERS
MA
METRO GLASS & METAL
MA
MIDLAND TECH LLC
NY
MIDWEST STEEL INC
MI
MIG CORPORATION
MA
MILLER REBAR LLC
CT
MODERN GLASS & ALUMINUM
MA
MS STEEL LLC
NH
NATIONAL STEEL ERECTORS
OK
NEW ENGLAND BUILDING & B
RI
NEW ENGLAND REBAR LLC
CT
NEW HAMPSHIRE STEEL EREC
NH
NITCO LLC
MA
NORTH AMERICAN STEEL COR
MA
NORTH SHORE STEEL CO INC
MA
NORTHEAST STEEL ERECTORS
MA
NORTHEASTERN STEEL CORPO
MA
O'BRIEN STEEL ERECTORS
MA
OFFSHORE INLAND MARINE &
FL
ORBIS SIBRO INCORPORATE
SC
OVERHEAD DOOR COMPANY OF
MA
OVERHEAD DOOR OF BOSTON
MA
PERMASTEELISA NORTH AMER
CT
PRECAST SERVICES INC
OH
PRECISION STEEL PLACERS
MA
PRESTIGE IRONWORKS LLC
NH
PRIME STEEL ERECTING
MA
PRIORITY STEEL INDUSTRIA
IN
PRO-BEL ENTERPRISES LIMI
CA
QUINN BROS OF ESSEX IN
MA
R I WELDING & FABR INC
RI
RAM INDUSTRIES LLC
CT
RAYCON CONSTRUCTION
MA
REGIS STEEL CORPORATION
MA
REMINGTON STEEL
RI
RHODE ISLAND REBAR INC
RI
RIGGS DISTLER & COMPANY
MD
ROMAN IRON WORKS INC
MA
RYAN IRON WORKS INC
MA
SALEM GLASS CO
MA
SANFORD CONTRACTING INC
MA
SAUGUS CONSTRUCTION CORP
MA
SIX26 CONSTRUCTION IN
MA
SKANE IRONWORKS
MA
SMITH STEEL ERECTORS
MA
SOUTH COAST STEEL LLC
MA
SOUTH SHORE CONTRACTING
MA
SOUTHERN NEW ENGLAND INS
CT
STEEL CONNECTIONS INC
MA
STEELMAN PRODUCTION SERV
NH
STELLAR STEEL ERECTORS L
CT
STK WELDING AND IRONWORK
MA
STORAGE COORDINATORS INC
PA
STRUCTURAL SERVICES INC
PA
STRUCTURAL TECHNOLOGIES
VA
STRUCTURES DEREK INTERNA
CA
SULLIVAN & MERRITT INC
ME
SUNRISE ERECTORS INC
MA
T & T STEEL ERECTORS IN
MA
TC-IRON
NH
TEXAS SCENIC COMPANY IN
TX
THE BOLDT COMPANY
WI
THE CHEVIOT CORP
MA
THE FREEMAN COMPANIES
MA
TIE STEEL CORPORATION
NY
TRI STATE BUILDING LLC
RI
TRIDENT PRODUCTION WELDI
MA
ULTRA LUM SERVICES LLC
CT
UNIVERSAL STEEL ERECTORS
NH
UPLIFT INC
MA
VIKING ERECTORS
PA
VITATECH ELECTROMAGNETIC
VA
VSE INC
NH
WALSH CONSTRUCTION CO
IL
WATERTOWN IRON WORKS INC
MA
WENGER TRAFFIC CORPORATI
MN
WEST SHORE METALS LLC
CT
ZSE INCORPORATED
MA
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
IRON WORKERS ANNUITY FUND
Q$241,800TIME STUDY
IRON WORKERS PENSION FUND
Q$568,786TIME STUDY
IRON WORKERS DISTRICT COUNCIL LMCT
Q$1,223TIME STUDY
IRON WORKERS LOCAL UNION NO 7
Q$99,521TIME STUDY
IRON WORKERS LOCAL 7 JOINT APPRENTICE COMMITTEE
Q$5,217TIME STUDY