IRON WORKERS LOCAL 25 HEALTH CARE TR: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- IRON WORKERS LOCAL 25 HEALTH CARE TR (EIN 38-6216995)
- Tax period
- 2021-05-01 to 2022-04-30
- Filed
- 2023-02-14
- IRS object ID
- 202320459349300742
- Schema version
- 2021v4.2
- 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 | 2023-02-14T10:48:13-06:00 | ReturnTs |
| Tax Period End | 2022-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 381357951 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2601 CAMBRIDGE CT STE 300 | AddressLine1Txt |
| City | AUBURN HILLS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48326 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 386216995 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRON WORKERS LOCAL NO 25 | BusinessNameLine1Txt |
| Business Name Line2 | HEALTH FUND OF EASTERN MICHIGAN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IRON | BusinessNameControlTxt |
| Phone | 2488139800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE STE 300 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48098 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD SAWHILL | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2488139800 | PhoneNum |
| Signature | 2023-01-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RICHARD | PersonFirstNm |
| Person Last | SAWHILL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID LOWENTHAL | PreparerPersonNm |
| PTIN | P00378651 | PTIN |
| Phone | 2483757100 | PhoneNum |
| Preparation | 2023-01-31 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-03-07 01:45:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD SAWHILL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE STE 300 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48098 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $44,753,906 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.IW25FRINGE.ORG/ | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1950 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH BENEFITS TO ELIGIBLE MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 6 | 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 | $30,964,923 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $31,548,365 | CYProgramServiceRevenueAmt |
| PY Investment Income | $979,327 | PYInvestmentIncomeAmt |
| CY Investment Income | $267,040 | CYInvestmentIncomeAmt |
| PY Other Revenue | $94,574 | PYOtherRevenueAmt |
| CY Other Revenue | $513,027 | CYOtherRevenueAmt |
| PY Total Revenue | $32,038,824 | PYTotalRevenueAmt |
| CY Total Revenue | $32,328,432 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $28,549,384 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $31,385,735 | 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 | $3,032,378 | PYOtherExpensesAmt |
| CY Other Expenses | $3,442,121 | CYOtherExpensesAmt |
| PY Total Expenses | $31,581,762 | PYTotalExpensesAmt |
| CY Total Expenses | $34,827,856 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $457,062 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,499,424 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $50,600,347 | TotalAssetsBOYAmt |
| Total Assets EOY | $43,589,733 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $36,171,915 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $33,751,837 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,428,432 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,837,896 | NetAssetsOrFundBalancesEOYAmt |
| Mission | NONE | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE FUND PROVIDES HEALTH BENEFITS TO ELIGIBLE MEMBERS. APPROXIMATELY 2,243 MEMBERS ARE COVERED. | Desc |
| 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 | 0 | 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 | 4 | 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | 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 | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | 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 | PAULA JOHNSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2488139800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE STE 300 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48098 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 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 |
|---|---|---|---|---|---|---|---|
| MICHAEL RANDICK | |||||||
| CHAIRMAN | 0.50 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RICHARD SAWHILL | |||||||
| SECRETARY | 0.50 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRIS VLK | |||||||
| MANAGEMENT TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARK KERNEY | |||||||
| MANAGEMENT TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| WAYNE COFFELL | |||||||
| UNION TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DENNIS AGUIRRE II | |||||||
| UNION TRUSTEE | 0.50 | 2.00 | 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 (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLUE CROSS BLUE SHIELD | |||||
| 600 E LAFAYETTE | DETROIT | MI | 48226 | CLAIMS PROCESSING | $1,525,765 |
| BENESYS INC | |||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | ADMINSTRATIVE FEES | $323,808 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $27,950,206 | $27,950,206 |
| SELF-PAYMENTS | 900099 | $3,598,159 | $3,598,159 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $31,548,365 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $328,132 | TotalRevenueColumnAmt |
| Exclusion | $328,132 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,364,382 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,425,474 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$61,092 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$61,092 | TotalRevenueColumnAmt |
| Exclusion | -$61,092 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISCELLANEOUS INCOME | 900099 | $328,221 | $328,221 |
| FENCE GROUP ESCROW | 900099 | $96,535 | $96,535 |
| CUSTOMER SAVINGS REFUND | 900099 | $52,923 | $52,923 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,348 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,348 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $513,027 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,328,432 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,061,392 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $267,040 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,385,735 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,768 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,532 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,987 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,735 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,834 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,851 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $702,378 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CLAIMS ADMIN FEE | $1,525,765 |
| ADMINISTRATIVE FEES | $323,808 |
| CONTRACTED SALARIES AND | $19,243 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,827,856 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,174,355 | BOYAmt |
| EOY | $110,212 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,392,859 | BOYAmt |
| EOY | $4,874,585 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,886,281 | BOYAmt |
| EOY | $5,878,580 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,759 | BOYAmt |
| EOY | $266,014 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,655,981 | BOYAmt |
| EOY | $31,906,840 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,112 | BOYAmt |
| EOY | $553,502 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,600,347 | BOYAmt |
| EOY | $43,589,733 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,539,986 | BOYAmt |
| EOY | $1,146,213 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,929 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,512,000 | BOYAmt |
| EOY | $32,605,624 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,171,915 | BOYAmt |
| EOY | $33,751,837 | 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 | $14,428,432 | BOYAmt |
| EOY | $9,837,896 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,428,432 | BOYAmt |
| EOY | $9,837,896 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,600,347 | BOYAmt |
| EOY | $43,589,733 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,499,424 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,997,488 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$93,624 | OtherChangesInNetAssetsAmt |
| 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 | 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLAIMS RESERVE | Desc |
| Amt | $32,605,624 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $32,605,624 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $30,319,035 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,997,488 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$1,997,488 | RevenueNotReportedAmt |
| Revenue Subtotal | $32,316,523 | RevenueSubtotalAmt |
| Other Revenues Not Included | $11,909 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $11,909 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $32,328,432 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $34,815,947 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$11,909 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$11,909 | ExpensesNotReportedAmt |
| Expenses Subtotal | $34,827,856 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $34,827,856 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | MISCELLANEOUS INCOME 11,909. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | MISCELLANEOUS INCOME -11,909. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THREE MEMBERS OF THE BOARD ARE APPOINTED BY BRIDGE STRUCTURAL & ORNAMENTAL IRON WORKERS LOCAL 25 AND THREE MEMBERS OF THE BOARDS ARE APPOINTED BY GREAT LAKES FABRICATORS & ERECTORS ASSOCIATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY TRUSTEES AND FUND ATTORNEYS BEFORE BEING FILED. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN THE RESERVE FOR UNPAID BENEFITS AND CLAIMS -93,624. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|
| IRON WORKERS' LOCAL NO 25 VACATION PAY FUND | |||||||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | 386074498 | TO PROVIDE VACATION PAY BENEFITS TO ELIGIBLE MEMBERS | MI | 501(C)(9) | 0 | |
| IRON WORKERS' LOCAL NO 25 TRAINING FUND | |||||||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | 386056778 | TO PROVIDE APPRENTICESHIP TRAINING TO ELIGIBLE MEMBERS | MI | 501(C)(3) | 0 | 2 |
| BRIDGE STRUCTURAL & ORNAMENTAL IRON WORKERS LOCAL 25 | |||||||||
| 700 TOWER DRIVE STE 300 | TROY | MI | 48098 | 380679172 | TO PROMOTE A HIGHER LEVEL OF SKILL | MI | 501(C)(5) | 0 | |
| GREAT LAKES FABRICATORS & ERECTORS ASSOCIATION | |||||||||
| 28411 NORTHWESTERN HWY STE 825 | SOUTHFIELD | MI | 48034 | 381718287 | TO PROMOTE THE INDUSTRY OF FABRICATING, MANUFACTURING, & ERECTING STEEL | MI | 501(C)(6) | 0 | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (24 entries)
| AMERICAN MILLWRIGHT & FAB LLC |
| B & A STRUCTURAL STEEL LLC |
| BELLE RIVER INDUSTRIAL SERVICE |
| BESON & HOULE LLC |
| BHI ENERGY & SPEC SERVICES LLC |
| BLATTNER ENERGY |
| BNA CONSTRUCTORS USA JV |
| BOLDT COMPANY THE |
| FLATROCK BRIDGE GROUP |
| FOCO METAL WORKS LLC |
| FOUNDATION STEEL |
| GILBERT EXPOSITION MANAGEMENT |
| HAMILTON CONTRACTING LLC |
| IDEAL CONTRACTING LLC |
| IVY DEVELOPMENT AGENCY LLC |
| KIEWIT POWER CONSTRUCTORS CO |
| M & M STEEL ERECTORS LLC |
| NPSG GLOBAL LLC |
| OAC LLC |
| PAULY JAIL BUILDING COMPANY |
| STEVENS ENGINEERS & CONSTRUCTS |
| STRUCTURAL TECHNOLOGIES LLC |
| WHALEY CONSTRUCTORS LLC |
| ZUPIN INDUSTRIAL LLC |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (131 entries)
| AFOF L- AGCBLDG TRADES |
| ACE CANOPY ERECTOR INC |
| ACE STEEL ERECTION INC |
| ALBERICI CONSTRUCTORS INC |
| ALLEN ARCHITECTURAL METALS |
| AMERICAN BRIDGE COMPANY |
| AMS STEEL LLC |
| ARISTEO CONSTRUCTION COMPANY |
| ASSEMBLERS PRECAST & STEEL SRV |
| ASSEMBLERS INC |
| AUSTIN COMPANY |
| AUTOMATIC SYSTEMS INC |
| AZCO INCORPORATED |
| B M W CONSTRUCTORS INC |
| BARNHART CRANE & RIGGING |
| BARTON MALOW COMPANY |
| BEE STEEL INC |
| BLACK SWAMP STEEL INC |
| BRENCAL CONTRACTORS INC |
| BRISTOL ERECTORS INC |
| C & B GLASS INC |
| C M F GROUP INC |
| CR MEYER AND SONS COMPANY |
| CENTRAL CONVEYOR COMPANY |
| CITY RE-STEEL COMPANY INC |
| CITY STEEL INC |
| CLS CONSTRUCTION SERVICES INC |
| COMMERCIAL CONSTRUCTION INC |
| COMMERCIAL CONTRACTING CORP |
| CONVENTION & SHOW SERVICES INC |
| COUTURIER IRON CRAFT INC |
| CUSACK'S MASONRY RESTORATION |
| D & D MACHINERY MOVERS INC |
| DK STEEL ERECTORS INC |
| DAVIS IRON WORKS INC |
| DAY & ZIMMERMANN NPSINC |
| DEARBORN MID-WEST CONVEYOR |
| DOBSON INDUSTRIAL INC |
| DOUGLAS STEEL ERECTION CO |
| DUKE & DUKE SERVICES INC |
| DUNBAR MECHANICAL INC |
| E L S CONSTRUCTION INC |
| ERICKSON TRUCKING SERVICE |
| FM SYLVAN INC |
| FOREST CITY ERECTORS INC |
| FOSBEL INC |
| FREEMAN DECORATING COMPANY |
| FRUCHEY INCDON |
| FUTURE FENCE COMPANY |
| G & L CORPORATION |
| G E M INDUSTRIAL INC |
| GALLAGHER-KAISER CORPORATION |
| GENERAL STEEL ERECTORS INC |
| GENESEE FENCE & SUPPLY CO |
| GENESYS INDUSTRIAL CORPORATION |
| GERACE CONSTRUCTION COMPANY |
| GURTZWEILER INC HENRY |
| HACKETT CONSTRUCTION CO |
| HOLLY CONSTRUCTION COMPANY |
| HOOSIER CRANE SERVICE CO |
| HOT TECH INC |
| INDUSTRIAL FENCE & LANDSCAPING |
| INTERNATIONAL INDUSTRIAL |
| J & S CONSTRUCTION CO |
| JUDD INDUSTRIAL CONTRINC |
| K V M DOOR SYSTEMS INC |
| KING ERECTORS INC |
| KIRBY STEEL INC |
| LAPEER STEEL INC |
| LEE MACHINERY MOVERS INC |
| LESCO DESIGN & MFG CO INC |
| LILJA CORP |
| MCOHEN AND SONS INC |
| MACOMB IRON |
| MCGREGOR INDUSTRIES INC |
| MEN OF STEEL INC |
| METRO ELEVATOR CO INC |
| MICHELS CORPORATION |
| MICHIGAN FENCE COMPANY INC |
| MID AMERICAN GUNITE INC |
| MIDWEST STEEL INCSOMERSET |
| MILLER TRUCK & STORAGE |
| MONARCH WELDING & ENGINEERING |
| MULTI-STATE IND CONT INC |
| N B PROCESSING INC |
| NEXT CENTURY REBAR |
| NOBLE FENCE |
| OVERHEAD CONVEYOR COMPANY |
| PAPALAS & CO JOHN A |
| PERMASTEELISA NA CORP |
| PHOENIX MACHINERY MOVERS INC |
| PIQUA STEEL COMPANY |
| PREMIUM DOOR & MORE |
| PRO SERVICES INC |
| QUALITY RE-STEEL INC |
| QUALITY STEEL FABRICATING |
| REDINGER STEEL ERECTORS INC |
| REYNOLDS RIGGING & CRANE SRVC |
| RIECKHOFF COMPANY INC CL |
| RUHLIN COMPANY THE |
| S T B ERECTORS INC |
| SAV'S WELDING SERVICES INC |
| SCHWEITZER INC |
| SHOULDICE INDUSTRIAL INC |
| SONGER STEEL SRVCINC (SSSI) |
| SPE INC |
| STATE GROUP INDUST(USA) LMTD |
| STERLING ERECTORS INC |
| STRESCORE INC |
| SYSTEMS ENTERPRISE CORP |
| T & A RIGGING INC |
| T H STEEL INC |
| TEACHOUT'S INDUSTRIAL CONTRACT |
| THE SCHAEFER GROUP INC |
| TIE STEEL CORP |
| TITUS WELDING COMPANY |
| TRI-STEEL INC |
| UNITED STEEL WORKS INC |
| USA HOIST COMPANY INC |
| VERTEX STEEL INC |
| VIKING ERECTORS CORPORATION |
| WALKER STEEL ERECTORS |
| WALTZ-HOLST BLOW PIPE COMPANY |
| WASHAW CONSTRUCTION INC |
| WESTON INDUSTRIAL SERVICE INC |
| WHALEY STEEL CORPORATION |
| WHITE CONSTRUCTION INC |
| WILLIAMS PLANT SERVICES - IND |
| WOLVERINE STEEL ERECTORS INC |
| WOODRUFF CONTRACTING INC |
| SOUTHERN FOLGER DETENTION EQ |
| 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 | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |