IBEW-NECA LABOR MANAGEMENT COOPERATION COMMITTEE TRUST FUND: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: IBEW-NECA LABOR MANAGEMENT COOPERATION COMMITTEE TRUST FUND (EIN 92-0161700)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-05
IRS object ID: 202443109349300639
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
Form 990
Schedule C
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-05T09:02:27-06:00	ReturnTs
Tax Period End	2023-12-31	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	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	920161700	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	IBEW-NECA LABOR MANAGEMENT CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	IBEW	BusinessNameControlTxt
Phone	9075611958	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	712 WEST 36TH AVE	AddressLine1Txt
City	ANCHORAGE	CityNm
State Abbreviation	AK	StateAbbreviationCd
ZIP	99503	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LARRY BELL	PersonNm
Person Title	CO-CHAIRMAN	PersonTitleTxt
Phone	9075611958	PhoneNum
Signature	2024-10-31	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KURT BENNION CPA	PreparerPersonNm
PTIN	P01469618	PTIN
Phone	4252506100	PhoneNum
Preparation	2024-10-31	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LARRY BELL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	712 WEST 36TH AVE	AddressLine1Txt
City	ANCHORAGE	CityNm
State Abbreviation	AK	StateAbbreviationCd
ZIP	99503	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$197,055	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	AK	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION IMPROVES LABOR-MANAGEMENT RELATIONS, JOB SECURITY, COMMUNICATIONS, AND OTHER ACTIVITIES ON BEHALF OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 1547 AND THE ALASKA CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	5	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	$195,871	PYProgramServiceRevenueAmt
CY Program Service Revenue	$197,055	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$195,871	PYTotalRevenueAmt
CY Total Revenue	$197,055	CYTotalRevenueAmt
PY Grants And Similar Paid	$9,106	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$21,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	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	$58,770	PYOtherExpensesAmt
CY Other Expenses	$151,267	CYOtherExpensesAmt
PY Total Expenses	$67,876	PYTotalExpensesAmt
CY Total Expenses	$172,267	CYTotalExpensesAmt
PY Revenues Less Expenses	$127,995	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$24,788	CYRevenuesLessExpensesAmt
Total Assets BOY	$895,074	TotalAssetsBOYAmt
Total Assets EOY	$919,862	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$895,074	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$919,862	NetAssetsOrFundBalancesEOYAmt
Mission	THE ORGANIZATION IMPROVES LABOR-MANAGEMENT RELATIONS, JOB SECURITY, COMMUNICATIONS, AND OTHE ACTIVITIES ON BEHALF OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 1547 AND THE ALASKA CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	THE ORGANIZATION IMPROVES LABOR-MANAGEMENT RELATIONS, JOB SECURITY, COMMUNICATION AND OTHER ACTIVITIES ON BEHALF OF THE INTERNATIONAL BROTHERHOOD OF ELECETRICAL WORKERS LU 1547 AND THE ALASKA CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	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	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	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	Yes (1)	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	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	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	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	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	MICHELLE LEDGER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9075611958	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	712 W 36TH AVENUE	AddressLine1Txt
City	ANCHORAGE	CityNm
State Abbreviation	AK	StateAbbreviationCd
ZIP	99503	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (5 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
LARRY BELL
BOARD MEMBER & CO-CHAIR	1.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
DOUG TANSY
BOARD MEMBER & CO-CHAIR	1.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
RYAN ANDREW
BOARD MEMBER	1.00	5.00	Yes (X)		$0	$0	$0
LAEL FULLFORD
BOARD MEMBER	1.00	5.00	Yes (X)		$0	$0	$0
MARCIE OBREMSKI
BOARD MEMBER (THROUGH APRIL 2023)	1.00	5.00	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
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES	Desc
Business	900099	BusinessCd
Total Revenue Column	$197,055	TotalRevenueColumnAmt
Related Or Exempt Func Income	$197,055	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$197,055	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$197,055	TotalRevenueColumnAmt
Related Or Exempt Func Income	$197,055	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$21,000	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$7,860	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,005	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$81,142	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$340	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$18,818	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	INDUSTRY PROMOTION	Desc
Total	$39,102	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$172,267	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$895,074	BOYAmt
EOY	$919,862	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$895,074	BOYAmt
EOY	$919,862	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$895,074	BOYAmt
EOY	$919,862	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$895,074	BOYAmt
EOY	$919,862	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$895,074	BOYAmt
EOY	$919,862	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$24,788	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (1)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CONSTRUCTION INDUSTRY PROGRESS FUND	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8005 SCHOON STREET	AddressLine1Txt
City	ANCHORAGE	CityNm
State Abbreviation	AK	StateAbbreviationCd
ZIP	99518	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	920172151	RecipientEIN
IRC Section	501(C)(6)	IRCSectionDesc
Cash Grant	$10,000	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	WE BUILD ALASKA CAMPAIGN	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	0	Total501c3OrgCnt
Total Other Org	1	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	IBEW-NECA LABOR MANAGEMENT CORPORATION SPONSORS VARIOUS LOCAL CHARITIES. SPONSORSHIPS ARE INTENDED TO BE USED FOR GENERAL OPERATING SUPPORT, SO SPECIFIC USE OF THE FUNDS IS NOT MONITORED.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	ALL DAY-TO-DAY ADMINISTRATIVE AND MANAGEMENT SERVICES ARE PROVIDED BY EMPLOYEES OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION, INC., ALASKA CHAPTER.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS GENERAL MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7A	THE GENERAL MEMBERSHIP APPOINTS THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	PRIOR TO FILING, THE FORM 990 WAS REVIEWED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD OF DIRECTORS REVIEW AND RESOLVE ALL CONFLICTS OF INTEREST MATTERS AT EACH MEETING.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO OUR MEMBERS OF EACH SPONSORING ORGANIZATION, BUT ARE NOT AVAILABLE TO THE GENERAL PUBLIC.