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IRONWORKERS DISTRICT COUNCIL OF NEW ENGLAND HEALTH & WELFARE FUND: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
IRONWORKERS DISTRICT COUNCIL OF NEW ENGLAND HEALTH & WELFARE FUND (EIN 04-2163872)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-09
IRS object ID
202323139349303437
Schema version
2022v5.0
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

FieldValueIRS element (for citing)
Return2023-11-09T13:09:49-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

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 Begin2022-01-01TaxPeriodBeginDt

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
Signature2023-11-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWILLIAMPersonFirstNm
Person LastHURLEYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEANNIE MICKELPreparerPersonNm
PTINP01058630PTIN
Phone9789751099PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

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$54,595,795GrossReceiptsAmt
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 Employee42TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$30,274,522PYProgramServiceRevenueAmt
CY Program Service Revenue$33,499,882CYProgramServiceRevenueAmt
PY Investment Income$6,580,957PYInvestmentIncomeAmt
CY Investment Income$4,669,487CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$36,855,479PYTotalRevenueAmt
CY Total Revenue$38,169,369CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$30,968,216PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$31,272,826CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$964,771PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,018,592CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,797,773PYOtherExpensesAmt
CY Other Expenses$2,863,078CYOtherExpensesAmt
PY Total Expenses$34,730,760PYTotalExpensesAmt
CY Total Expenses$35,154,496CYTotalExpensesAmt
PY Revenues Less Expenses$2,124,719PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,014,873CYRevenuesLessExpensesAmt
Total Assets BOY$83,733,538TotalAssetsBOYAmt
Total Assets EOY$74,137,675TotalAssetsEOYAmt
Total Liabilities BOY$5,109,081TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,291,171TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$78,624,457NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$68,846,504NetAssetsOrFundBalancesEOYAmt
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 MemYes (1)BusinessRlnWithFamMemInd
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 Document2329IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee42EmployeeCnt
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 (8 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
MICHAEL HESS
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
VERONICA DYER
FUND ADMINISTRATOR14.00$67,099$103,864$71,91626.00Yes (X)
WILLIAM P HURLEY
ASSISTANT FUND ADMINISTRATOR14.00$41,561$64,332$53,93726.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$108,660TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$168,196TotReportableCompRltdOrgAmt
Total Other Compensation$125,853TotalOtherCompensationAmt
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$1,031,694
SEGAL COMPANY
116 HUNTINGTON AVENUEBOSTONMA02116ACTUARIAL$238,195
ZENITH AMERICAN SOLUTIONS
33 EASTLAND STREETSPRINGFIELDMA01109CLAIMS ADMINSTRATIVE$226,414
BOSTON TRUST COMPANY
1 BEACON STREETBOSTONMA02108INVESTMENT CUSTODIAL$194,268
MODERN ASSISTANCE PROGRAMS
1400 HANCOCK ST 2ND FLOORQUINCYMA02169PARTICIPANT COUNSELING$155,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$32,281,987$32,281,987
EMPLOYEE CONTRIBUTION900099$1,217,895$1,217,895
FieldValueIRS element (for citing)
Total Program Service Revenue$33,499,882TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,095,067TotalRevenueColumnAmt
Exclusion$1,095,067ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$20,000,846SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$16,426,426SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$3,574,420SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,574,420TotalRevenueColumnAmt
Exclusion$3,574,420ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$38,169,369TotalRevenueColumnAmt
Related Or Exempt Func Income$33,499,882RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$4,669,487ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$31,272,826TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$108,660TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$576,666TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$207,214TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$89,936TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$36,116TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$106,481TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$60,302TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$218,625TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$238,900TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$23,064TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$60,032TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$29,484TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$10,367TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,043TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
NETWORK CHARGES$793,170
STOP LOSS PREMIUMS$763,999
DATA INTERFACE$226,414
COMPLIANCE$96,635

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$223,562TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$35,154,496TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$343,642BOYAmt
EOY$878,264EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,112,363BOYAmt
EOY$3,208,933EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,172,665BOYAmt
EOY$1,320,579EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,931,412LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,754,641LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$133,691BOYAmt
EOY$176,771EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$78,302,624BOYAmt
EOY$66,612,379EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$571,733EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,668,553BOYAmt
EOY$1,369,016EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$83,733,538BOYAmt
EOY$74,137,675EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$185,081BOYAmt
EOY$189,834EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,924,000BOYAmt
EOY$5,101,337EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,109,081BOYAmt
EOY$5,291,171EOYAmt
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$78,624,457BOYAmt
EOY$68,846,504EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$78,624,457BOYAmt
EOY$68,846,504EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$83,733,538BOYAmt
EOY$74,137,675EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,014,873ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$12,792,826NetUnrlzdGainsLossesInvstAmt
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$47,944DepreciationAmt
Book Value$35,488BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,847,980OtherCostOrOtherBasisAmt
Depreciation$1,706,697DepreciationAmt
Book Value$141,283BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$176,771TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
EST. INCURRED BUT UNREPORTED CLAIMS PAYABLE$4,529,000
RIGHT-OF-USE LEASE LIABILITY$572,337
FieldValueIRS element (for citing)
Total Liability$5,101,337TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$25,157,918TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$12,792,826NetUnrealizedGainsInvstAmt
Revenue Not Reported-$12,792,826RevenueNotReportedAmt
Revenue Subtotal$37,950,744RevenueSubtotalAmt
Investment Expenses Not Incld$218,625InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$218,625RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$38,169,369TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$34,694,512TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$34,694,512ExpensesSubtotalAmt
Investment Expenses Not Incld2$218,625InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$241,359OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$459,984ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$35,154,496TotalExpensesPerForm990Amt

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, 2022, 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 241,359.

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 (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
VERONICA DYER
FUND ADMINISTRATOR$67,099$103,864$0$0$0$0$24,062$30,798$6,575$10,481$97,736$145,143$0$0
WILLIAM P HURLEY
ASSISTANT FUND ADMINISTRATOR$41,561$64,332$0$0$0$0$18,046$23,099$4,931$7,861$64,538$95,292$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
HEATHER ROMERI
DAUGHTER OF KEY EMPLOYEE$37,051SALARY IS PAID TO THE INTERESTED PERSON0
MAUREEN FLAHERTY
SISTER OF KEY EMPLOYEE$14,870SALARY IS PAID TO THE INTERESTED PERSON0

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 (3 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

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (232 entries)

Legal Domicile StateLegalDomicileStateCdLegal Domicile Foreign CountryLegalDomicileForeignCountryCd
3C DRILLING LLC
PA
A & A WINDOW PRODUCTS
MA
A G F STEEL INC
MA
A T R SALES INC
MA
A-PLUS WELDING AND IRONWORKS
MA
ABLS REBAR LLC
NH
ACCORD STEEL & PRECAST ERECTOR
MA
ACTION STEEL LLC
CT
ADVANCED STEEL ERECTORS LLC
IL
AETNA BRIDGE
RI
AJ IRON ERECTORS INC
MA
AJAX CONSTRUCTION CO INC
RI
ALGAR CONSTRUCTION CORP
MA
ALL PROS CONSTRUCTION SERVICES
CT
ALTERED STEEL CONSTRUCTION CORP
RI
AMB IRON
NH
ANDELLA IRON INC
MA
ANGEL WING ERECTORS LTD
CA
ANVIL STEEL ENGINEERING INC
MA
ARC ERECTING INC
ME
ATLANTA IRONWORKERS LU 387
TN
ATLANTIC BRIDGE & ENG
NH
AZTEC STEEL INC
MA
BADD BROS INC
MA
BANGOR STEEL CORP
PA
BARLETTA AETNA
MA
BARNHART CRANE & RIGGING
TN
BARRETT SIDING
NH
BENSON INDUSTRIES LLC
OR
BERLIN STEEL
CT
BHI ENERGY SPECIALTY SERVICES
GA
BLACK & VEATCH CONSTRUCTION INC
KS
BLAIR CONSTRUCTION OF AUBURN NY INC
NY
BLAKESLEE PRE-STRESS INC
CT
BOSS STEEL INC
MA
BOSTON BRIDGE SERVICES INC
MA
BRADFORD WELDING & TRUCK EQUIPTMENT
MA
BRAND SAFWAY
MA
C & J FORMS LLC
RI
CR MEYER AND SONS COMPANY
WI
CALIFORNIA FIELD IRONWORKERS T
CA
CAPASSO ENTERPRISES INC
CT
CAPCO STEEL ERECTION COMPANY
RI
CAPITAL IRON WORKS LLC
NH
CARUSO STEEL REINFORCING LLC
MA
CAST-IN-PLACE CONCRETE
MA
CAT STEEL LLC
MA
CCB INC
ME
CENTRAL INDUSTRIAL LLC
MI
CHAMPION SPECIALTY SERVICES LLC
FL
CHANDLER ARCHITECTURAL PROD
MA
CHAPMAN CONSTRUCTION GROUP INC
MA
CHARLES SMITH STEEL LLC
NH
CHERRY HILL GLASS CO INC
CT
CITY STEEL INC
MI
COLLINS OVERHEAD DOOR CO
MA
COLORADO IRON WORKERS
CO
COMPOSITE COMPANY
MA
CONSTRUCTIVE SERVICES INC
MA
CUSTOM IRON WORKS INC
RI
D & S WELDING AND EQUIPMENT
MA
DA COLLINS CONSTRUCTION CO INC
NY
DAM CONCRETE CONSTRUCTION
MA
DANIEL KOURY CONSTRUCTION INC
RI
DANIEL MARR AND SON CO
MA
DAVIS ERECTION COMPANY INC
NE
DEPT FAMILY AND MEDICAL LEAVE
MA
DERR AND ISBELL CONSTRUCTION LLC
NY
DIAMOND STEEL & FABRICATION
MA
DISTRICT COUNCIL OF PHILADELPHIA
PA
DISTRICT COUNCIL OF SO & V
OH
DISTRICT COUNCIL OF WESTERN NY
NY
DORITAS LLC
RI
DOUGLAS IRON WORKS LLC
MA
DYWIDAG SYSTEMS INTERNATIONAL
IL
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 INC
MA
FUSE EQUIPMENT LLC
MA
G & C CONCRETE CONSTRUCTION
MA
GM MCCROSSIN
PA
GENERAL WELDING & FABRICATION INC
CT
GLOBAL WIND SERVICE US INC
TX
GP EAST STEEL CO
MA
GRANITE MECHANICAL INC
NH
GREG LOGISTICS LLC
NY
H & A STEEL LLC
MA
H B WELDING INC
RI
HARRIS DAVIS REBAR
CA
HART ENGINEERING CORP
RI
HAVEN STEEL ERECTORS INC
CT
HAWTHORNE STEEL ERECTORS LLC
NH
HENRY GURTZWEILER INC
OH
HERITAGE IRON WORKS INC
MA
HERITAGE RESTORATION LLC
MA
IMPACT
DC
IMPERATOREALL REACH INC
RI
INDEPENDENT WELDING INC
MA
INSTEEL CORP
MA
INTERMOUNTAIN IRONWORKERS TRUS
UT
IPC LYDON LLC
MA
IPSWICH BAY GLASS CO INC
MA
IRON WORKERS FUND OFFICE STAFF
MA
IWEISS HOLDING LLC
NJ
J & J CONSTRUCTION & RIGGING INC
NY
J & M STEEL ERECTORS LLC
CT
J B RAILS AND FABRICATION
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
JP OBELISK INC
MA
JULIAN CRANE & EQUIPMENT CORP
MA
KAT STEEL SERVICES INC
MA
KERRS WELDING & IRON WORK INC
MA
KIVA SYSTEMS INC
MA
LOFSTROM WELDING & FABRICATING LLC
CT
LSRI LLC DBA LONE STAR REBAR INSTALL
TX
LUND REBAR SERVICES INC
MA
MACKAY CONCRETE CONSTRUCTION
MA
MAIA STEEL PLACERS INC
MA
MAJESTIC STEEL INC
MA
MALATOS IRON WORKS
MA
MAMMOET NORTHERN USA INC
NJ
MAMMOET USA NORTH INC
TX
MANAFORT BROTHERS INC
CT
MANAFORT-PRECISION LLC
CT
MARGUERITE CONCRETE INC
MA
MASSEY ARCHITECTURAL SYSTEMS LLC
CT
MASSEY'S PLATE GLASS & ALUMINU
CT
MCGREGOR INDUSTRIES INC
PA
MCS STRUCTURES
PA
MD LIFTS LLC
NJ
MELO'S RODBUSTERS
MA
METAL BUILDING SPECIALISTS
MA
METRO GLASS & METAL
MA
MG MCGRATH GLASS & GLAZING
MN
MIDLAND TECH LLC
NY
MIDNIGHT IRON
MA
MIDWEST STEEL INC
MI
MIG CORPORATION
MA
MILLER REBAR LLC
CT
MIRON CONSTRUCTION CO INC
WI
MODERN GLASS & ALUMINUM INC
MA
MS STEEL LLC
NH
NATIONAL STEEL ERECTORS
OK
NEW ENGLAND ARCHITECTURAL GLAZING
RI
NEW ENGLAND BRIDGE RAIL
MA
NEW ENGLAND BUILDING & BRIDGE
RI
NEW ENGLAND REBAR LLC
CT
NEW HAMPSHIRE STEEL ERECTORS
NH
NITCO LLC
MA
NORTH AMERICAN STEEL CORP
MA
NORTH SHORE STEEL CO INC
MA
NORTHEAST STEEL ERECTORS
MA
NORTHEASTERN STEEL CORPORATION
MA
NORTHWEST IRONWORKERS
WA
O'BRIEN STEEL ERECTORS
MA
OMAHA CONSTRUCTION INDUSTRY
NE
ORADELL CONSTRUCTION COMPANY INC
NJ
ORBIS SIBRO INCORPORATED
SC
OVERHEAD DOOR CO OF SOUTHEASTERN MA
RI
OVERHEAD DOOR COMPANY OF DANVERS
MA
OVERHEAD DOOR OF BOSTON
MA
PERFORMANCE BUILDING CO INC
MA
PERMASTEELISA NORTH AMERICAN CORP
CT
PRECISION STEEL PLACERS
MA
PRESTIGE IRONWORKS LLC
NH
PRIME CONCRETE & SITEWORK LLC
MA
PRIME STEEL ERECTING
MA
PRIORITY STEEL INDUSTRIAL CONTRACTING
IN
QUINN BROS OF ESSEX INC
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 INC
MD
ROMAN IRON WORKS INC
MA
RYAN IRON WORKS INC
MA
SALEM GLASS CO
MA
SANFORD CONTRACTING INC
MA
SAUGUS CONSTRUCTION CORPORATIO
MA
SILCARR CORPORATION
CT
SIX26 CONSTRUCTION IN
MA
SKANE IRONWORKS
MA
SMITH STEEL ERECTORS
MA
SMOKY MOUNTAIN VERTICAL SERVICES LLC
TN
SOUTH COAST STEEL LLC
MA
SOUTH SHORE CONTRACTING CO CORP
MA
SOUTHERN NEW ENGLAND INSTALLERS LLC
CT
STEEL CONNECTIONS INC
MA
STEELMAN PRODUCTION SERVICE
NH
STELLAR STEEL ERECTORS LLC
CT
STK WELDING AND IRONWORKS INC
MA
STORAGE COORDINATORS INC
PA
STRUCTURAL SERVICES INC
PA
STRUCTURAL TECHNOLOGIES LLC
VA
STRUCTURES DEREK INTERNATIONAL
CA
SULLIVAN & MERRITT INC
ME
SUNRISE ERECTORS INC
MA
T & T STEEL ERECTORS INC
MA
TC-IRON
NH
TEXAS IRON WORKERS
TX
TEXAS SCENIC COMPANY INC
TX
THE BOLDT COMPANY
WI
THE CHEVIOT CORP
MA
THE FREEMAN COMPANIES
MA
TIE STEEL CORPORATION
NY
TITAN STEEL CORP
NY
TRI STATE BUILDING LLC
RI
TRIDENT PRODUCTION WELDING
MA
TWIN CITIES IRON WORKERS
MN
ULTRA LUM SERVICES LLC
CT
UNIVERSAL STEEL ERECTORS INC
NH
UPLIFT INC
MA
URBAN IRON LLC
RI
VIKING ERECTORS
PA
VITATECH ELECTROMAGNETICS
VA
VSE INC
NH
VTC CONSTRUCTION CORPORATION
AZ
WALSH CONSTRUCTION CO
IL
WATERTOWN IRON WORKS INC
MA
WENGER TRAFFIC CORPORATION
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