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ELECTRICAL WORKERS HEALTH AND WELFARE FUND LOCAL 103 IBEW: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
ELECTRICAL WORKERS HEALTH AND WELFARE FUND LOCAL 103 IBEW (EIN 04-6063733)
Tax period
2020-12-01 to 2021-11-30
Filed
2022-07-07
IRS object ID
202241889349300509
Schema version
2020v4.2
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

FieldValueIRS element (for citing)
Return2022-07-07T08:25:32-05:00ReturnTs
Tax Period End2021-11-30TaxPeriodEndDt

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 Begin2020-12-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN046063733EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HEALTH AND WELFARE TRUST FUNDBusinessNameLine1Txt
Business Name Line2LOCAL 103 IBEWBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHEALBusinessNameControlTxt
Phone6172885999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1256 FREEPORT STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02122ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL P DONOVANPersonNm
Person TitleFUND ADMINISTRATORPersonTitleTxt
Phone6172885999PhoneNum
Signature2022-06-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMICHAELPersonFirstNm
Person LastDONOVANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

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)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL P DONOVANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1256 FREEPORT STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02122ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$297,353,260GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.TRUSTFUNDS103.COMWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1953FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE HEALTH BENEFIT PLAN PROVIDES FOR ACCIDENT, HOSPITAL, MEDICAL, PHARMACEUTICAL, SURGICAL, DENTAL, DISABILITY, AND DEATH BENEFITS FOR ELIGIBLE MEMBERS AND THEIR FAMILIES, AS SPECIFIED IN THE PLAN.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee22TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$123,682,706PYProgramServiceRevenueAmt
CY Program Service Revenue$139,302,515CYProgramServiceRevenueAmt
PY Investment Income$13,136,670PYInvestmentIncomeAmt
CY Investment Income$19,382,115CYInvestmentIncomeAmt
PY Other Revenue$1,742,484PYOtherRevenueAmt
CY Other Revenue$1,528,309CYOtherRevenueAmt
PY Total Revenue$138,561,860PYTotalRevenueAmt
CY Total Revenue$160,212,939CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$114,264,144PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$141,117,166CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,244,432PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,400,694CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,344,756PYOtherExpensesAmt
CY Other Expenses$2,417,489CYOtherExpensesAmt
PY Total Expenses$118,853,332PYTotalExpensesAmt
CY Total Expenses$145,935,349CYTotalExpensesAmt
PY Revenues Less Expenses$19,708,528PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$14,277,590CYRevenuesLessExpensesAmt
Total Assets BOY$457,405,915TotalAssetsBOYAmt
Total Assets EOY$484,986,875TotalAssetsEOYAmt
Total Liabilities BOY$18,470,158TotalLiabilitiesBOYAmt
Total Liabilities EOY$21,596,368TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$438,935,757NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$463,390,507NetAssetsOrFundBalancesEOYAmt
MissionTHE HEALTH BENEFIT PLAN PROVIDES FOR ACCIDENT, HOSPITAL, MEDICAL, PHARMACEUTICAL, SURGICAL, DENTAL, DISABILITY, AND DEATH BENEFITS FOR ELIGIBLE MEMBERS AND THEIR FAMILIES, AS SPECIFIED IN THE PLAN.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE HEALTH BENEFIT PLAN PROVIDES FOR ACCIDENT, HOSPITAL, MEDICAL, PHARMACEUTICAL, SURGICAL, DENTAL, DISABILITY, AND DEATH BENEFITS FOR ELIGIBLE MEMBERS AND THEIR FAMILIES, AS SPECIFIED IN THE PLAN.Desc
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 SecYes (1)ReportInvestmentsOtherSecInd
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 Document194IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee22EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
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 Stockholders0MembersOrStockholdersInd
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)
PersonMICHAEL P DONOVANPersonNm
Phone6172885999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1256 FREEPORT STREET 2ND FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02122ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
LOU ANTONELLIS
TRUSTEE1.00Yes (X)$0$0$0
RICHARD ANTONELLIS
TRUSTEE1.00Yes (X)$0$0$0
ROBERT SHEEHAN JR
TRUSTEE1.00Yes (X)$0$0$0
WILLIAM WEBER JR
TRUSTEE1.00Yes (X)$0$0$0
ALAN SCHARFE
TRUSTEE1.00Yes (X)$0$0$0
KRISTEN GOWIN
TRUSTEE1.00Yes (X)$0$0$0
MICHAEL DONOVAN
FUND ADMINISTRATOR27.50$227,075$0$66,44527.50Yes (X)
JOSHUA WOOD
CONTROLLER10.60$125,656$0$57,99729.40Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$352,731TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$124,442TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
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
BLUE CROSS BLUE SHIELD
401 PARK DRIVEBOSTONMA02215HEALTH CLAIMS ADMINISTRATION$2,866,237
DELTA DENTAL
46 MEDFORD STREETBOSTONMA02129HEALTH CARE ADMINISTRATION$379,927
LOOMIS SAYLES
ONE FINANCIAL CENTERBOSTONMA02111INVESTMENT MANAGEMENT$362,310
MODERN ASSISTANCE
1458 HANCOCK STREETQUINCYMA02169HEALTH CARE ADMINISTRATION$324,999
ZENITH AMERICAN SOLUTIONS INC
10 TECHNOLOGY DRIVEWALLINGFORDCT06492HEALTH CARE ADMINISTRATION$216,272
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K7CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS$134,980,545$134,980,545
PARTICIPANT SELF-PAYMENTS$4,321,970$4,321,970
FieldValueIRS element (for citing)
Total Program Service Revenue$139,302,515TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,483,763TotalRevenueColumnAmt
Exclusion$6,483,763ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$150,038,673SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$137,140,321SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$12,898,352SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,898,352TotalRevenueColumnAmt
Exclusion$12,898,352ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADMIN EXPENSE REIMBURSEMENTS$1,512,000$1,512,000
OTHER INCOME$16,309$16,309
FieldValueIRS element (for citing)
Other Revenue Total$1,528,309OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$160,212,939TotalRevenueColumnAmt
Related Or Exempt Func Income$140,830,824RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$19,382,115ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$141,117,166TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$222,618TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,197,400TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$330,389TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$536,357TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$113,930TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$115,682TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$43,775TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$891,959TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$239,285TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$95,556TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$299,434TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$13,568TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$42,640TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$89,535TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
REPAIRS & MAINTENANCE$316,794
POSTAGE$121,282
EQUIPMENT LEASES$45,154
PCORI FEES$35,040

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$67,785TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$145,935,349TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$16,718,367BOYAmt
EOY$16,477,538EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$26,174,658BOYAmt
EOY$23,371,570EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,749,275BOYAmt
EOY$11,643,909EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$222,690BOYAmt
EOY$40,144EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,304,539LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$679,862LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$558,672BOYAmt
EOY$624,677EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$274,051,817BOYAmt
EOY$287,807,429EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$126,346,721BOYAmt
EOY$142,259,727EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,583,715BOYAmt
EOY$2,761,881EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$457,405,915BOYAmt
EOY$484,986,875EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$219,431BOYAmt
EOY$148,375EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,250,727BOYAmt
EOY$21,447,993EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,470,158BOYAmt
EOY$21,596,368EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$438,935,757BOYAmt
EOY$463,390,507EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$438,935,757BOYAmt
EOY$463,390,507EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$457,405,915BOYAmt
EOY$484,986,875EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$14,277,590ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$10,177,160NetUnrlzdGainsLossesInvstAmt
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$769,611OtherCostOrOtherBasisAmt
Depreciation$208,320DepreciationAmt
Book Value$561,291BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$473,389OtherCostOrOtherBasisAmt
Depreciation$459,234DepreciationAmt
Book Value$14,155BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$61,539OtherCostOrOtherBasisAmt
Depreciation$12,308DepreciationAmt
Book Value$49,231BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$624,677TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
S&P 500 COMMON TRUST$99,825,246F
BGO DIVERSIFIED US PROPERTY FUND LP-CLASS B$42,434,481F
FieldValueIRS element (for citing)
Total Book Value Securities$142,259,727TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDescAmtAmt
DUE TO INVESTMENT ACQUISITIONS$3,158,445
CONTRACTOR DEPOSITS$365,524
DUE TO RELATED PARTIES$1,027,882
BENEFITS CLAIMS PAYABLE$15,596,683
DUE TO HEALTH PROVIDER$1,266,664
DUE TO RECIPROCALS$32,795
FieldValueIRS element (for citing)
Total Liability$21,447,993TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$169,498,140TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$10,177,160NetUnrealizedGainsInvstAmt
Revenue Not Reported$10,177,160RevenueNotReportedAmt
Revenue Subtotal$159,320,980RevenueSubtotalAmt
Investment Expenses Not Incld$891,959InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$891,959RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$160,212,939TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$143,628,180TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$143,628,180ExpensesSubtotalAmt
Investment Expenses Not Incld2$891,959InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$1,415,210OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$2,307,169ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$145,935,349TotalExpensesPerForm990Amt

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 NOVEMBER 30, 2021, 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:NET CHANGE IN BENEFITS PAYABLE 1,415,210.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
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
MICHAEL DONOVAN
FUND ADMINISTRATOR$227,075$0$0$0$0$0$43,981$0$22,464$0$293,520$0$0$0
JOSHUA WOOD
CONTROLLER$125,656$0$0$0$0$0$35,533$0$22,464$0$183,653$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA DRAFT VERSION OF THE FORM 990 IS REVIEWED BY THE FUND ADMINISTRATOR, WHO THEN APPROVES THE FINAL COPY FOR FILING. THE BOARD OF TRUSTEES PROVIDES THE FUND ADMINISTRATOR WITH AUTHORIZATION TO APPROVE THE FINAL COPY ON ITS BEHALF.
FORM 990, PART VI, SECTION B, LINE 12THE ORGANIZATION FOLLOWS A CONFLICT OF INTEREST POLICY IN ACCORDANCE WITH ERISA
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION OF THE ORGANIZATION'S OFFICERS IS DETERMINED AND APPROVED BY THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE PROCESS DID NOT CHANGE FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdControlled OrganizationControlledOrganizationIndExempt Code SectionExemptCodeSectionTxt
ELECTRICAL WORKERS PENSION PLAN LOCAL 103 IBEW
256 FREEPORT STREETBOSTONMA02122046063734BENEFIT PLANMA0
ELECTRICAL WORKERS DEFERRED INCOME FUND LOCAL 103 IBEW
256 FREEPORT STREETBOSTONMA02122042471895BENEFIT PLANMA0
ELECTRICAL INDUSTRY LABOR MANAGEMENT COOPERATION TRUST
256 FREEPORT STREETBOSTONMA02122043398237LABOR ORGANIZATIONMA0501(C)(5)
LOCAL 103 IBEW GENERAL FUND
256 FREEPORT STREETBOSTONMA02122041472080LABOR UNIONMA0501(C)(5)
JOINT APPRENTICESHIP AND TRAINING TRUST FUND LOCAL 103 IBEW
256 FREEPORT STREETBOSTONMA02122510201858TRAINING FUNDMA0501(C)(3)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (189 entries)

Legal Domicile StateLegalDomicileStateCd
AI SOLUTIONS INC
PA
ALDON ELECTRIC INC
MA
ALL-PRO ELECTRIC LLC
MA
ALL-RON
MA
AMERICAN ELEC TESTING COMPANY
MA
AMERICAN ELECTRIC & COMMUN
PA
AMERICAN ELECTRICAL SYSTEMS INC
MA
ARDEN ENGINEERING CONSTRUCTORS
RI
ASPIRE ELECTRIC
MA
ATLANTIC POWER & LIGHT CO
MA
AVERILL ELECTRIC
MA
AYER ELECTRIC
NH
BACK UP SYSTEMS
MA
BARLETTA-FISCHBACH GREEN LINE D BRANCH
MA
BAY STATE LIGHTING PROTECTION
MA
BENNETT ELECTRICAL INC
MA
BENT ELECTRICAL
MA
BERRY ELECTRICAL SOLUTIONS
MA
BILLITIER ELECTRIC
NY
BLACK & MCDONALD
NY
BLACK BOX NETWORK SERVICES
PA
BOSTON HOUSING AUTHORITY
MA
BOSTON LIGHT ELECTRICAL CONTR
MA
BOSTON LIGHTNING ROD COMPANY
MA
BOSTONIAN ELECTRIC & CONTROL SOLUTIONS
MA
BOWEN ELECTRIC
MA
BP ELECOMM LLC
MA
BRAVA ELECTRIC
MA
BROTHERS ELECTRICAL CO LLC
MA
CC ELECTRICAL CONTRACTORS INC
MA
CW ELECTRICAL CONTRACTORS
MA
CABLENET SYSTEMS INC
MA
CDS CONTRACTING
MA
CHAPMAN CONSTRUCTION GROUP
MA
CLEAR CHANNEL OUTDOOR
TX
COASTAL ELECTRIC INC
MA
COGHLIN'S INC
MA
COLLINS ELECTRIC COMPANY INC
MA
COMM-TRACT
MA
COMMUNICATION TECHNOLOGY
MA
COVIELLO ELECTRIC & GEN
MA
CRUZ ELECTRIC INC
MA
CURTIN ELECTRICAL CONTR
MA
DAGLE ELECTRICAL CONSTRUCTION
MA
DAVID C ROBINSON ELECTRIC
MA
DELAWARE NORTH COMPANIES INC
MA
DENNIS F OBRIEN COMMUNICATION
MA
DIAMOND TECHNOLOGIES ASSOC
MA
ES BOULOS CO
ME
EASTMAN CORP DBA HOMELIGHT BOSTON
MA
EDWARD G SAWYER CO
MA
EDWARD G SAWYERLCN
MA
ELECTRICAL CONTRACTOR ASSOC
MA
EOL ELECTRIC INC
MA
EPS TECHNOLOGY INC
CT
ESTEVAM ELECTRIC LLC
MA
EVERMORE LIGHT & POWER INC
MA
FAHEY ELECTRICAL
MA
FALL RIVER ELECTRICAL ASSOC
MA
FIBER OPTIC SPLICING & TESTING
MA
FIREWIRE COMMUNICATION LLC
NY
FISCHBACH & MOORE ELECTRIC
MA
FISHER & GEORGE ELECTRICAL
MA
FOLEY ELECTRIC
MA
FRISOLI ELECTRIC INC
MA
G A DONOVAN CONSULTING
MA
GASTON ELECTRIC COMPANY INC
MA
GLOBAL NETWORK TECHNOLOGIES
MA
GONE GREEN
MA
GREENWORKS ENERGY INC
MA
HALLMARK ELECTRICAL SYSTEMS
MA
HIGH VOLTAGE MAINTENANCE
OH
HIGHGATE ELECTRIC LLC
MA
HOMELAND POWER UTILITY LLC
MA
I POWER BOSTON INC
MA
IANNICIELLO ELECTRIC INC
MA
IKE ELECTRIC INC
MA
INFOWIRES CONTRACTING
MA
INFRA-RED BUILDING & POWER SER
MA
INTEGRA NETWORK SERVICES LLC
MA
INTEGRATED ELEC SYSTEMSINC
MA
INTERNATIONAL SOUND CORP
MD
J & M BROWN COMPANY INC
MA
J F WHITE CONTRACTING INC
MA
J M ELECTRICAL COMPANY INC
MA
JAG COMMUNICATION
NH
JASCO ELECTRIC
MA
JL ALLEN SERVICES
IL
JMES ELECTRIC
MA
JOHN A PENNEY COMPANY INC
MA
JOLTKI ELECTRIC LLC
MA
JONES LANG LASALLE
MA
JRB ELECTRIC
MA
K & H ELECTRICAL SYSTEMS INC
MA
K & M ELECTRIC CO LLC
MA
KM KELLY INC
MA
KB-MAC INC
MA
LJ MISHEL ELECTRICALAL CONTR
MA
LAN-TEL COMMUNICATION
MA
LANTERN LIGHT & ELECTINC
MA
LEONARD MORSE HOSPITAL
MA
LIDCO ELECTRICAL CONTRACTORS
MA
LIDDELL BROTHERS INC
MA
LIGHTHOUSE ELECTRIC INC
MA
LOW VOLTAGE SYSTEMS DISTRIBUTORS INC
MA
LOWELL HOUSING AUTHORITY
MA
LYNNWELL ASSOCIATES INC
MA
M L SCHMITT INC
MA
MJ ELECTRIC INC
MI
MAIURI ELECTRICAL SERVICES LLC
MA
MASS BAY ELECTRICAL CORP
MA
MASS BAY TRANSPORTATION
MA
MASS ELECTRIC CONST COMPANY
NE
MASS SIGNAL SERVICE LLC
MA
MCDONALD ELEC CORP
MA
MCPHEE ELECTRIC LTD
CT
MCWADE ASSOCIATES INC
MA
MEALEY ELECTRIC
MA
MEGCO
MA
MENTOR TECHNICAL GROUP
PR
MGM ELECTRIC COMPANY INC
MA
MICHELS POWER A DIVISION OF MICHELS CORP
WI
MOLLON ELECTRICAL CO INC
MA
MONTROND ELECTRIC INC
MA
MOULISON LLC
ME
MURPHY ELECTRIC & INDUSTRIAL
MA
NEW ENGLAND ELECTRIC GROUP INC
MA
NEW ENGLAND SOUNDVISION LLC
NH
NEW ERA TECHNOLOGY NE
MA
NGUYEN ELECTRIC INC
MA
NORWEY ELECTRICAL CONSTRUCTION
MA
NU-COURT ELECTRICAL
MA
O'MAHONY & SONS ELEC INC
MA
O'MAHONY ELECTRICAL SERVICES
MA
OSTROW ELECTRIC COMPANY
MA
OUTKAST ELECTRICAL CONTRACTORS INC
MA
P C SERVICE
MA
PA ELECTRICAL SYSTEMS INC
MA
PATRIOT LIGHT & POWER LLC
MA
PERFORMANCE ELECTRICAL CONTR
MA
PINE RIDGE TECHNOLOGIES
MA
PLATINUM PROTECTION SYSTEMS LLC
MA
PRECISION ELEC CONTR INC
PA
R ROPER ELECTRIC
MA
R J KONING ELECTRIC INC
MA
RICHARD T LOSORDO SERV INC
MA
RICHARD W REID ELEC COMPANY
MA
RICHARDSON ELECT'L CO INC
NH
RICKTEL COMMUNICATIONS INC
MA
RIORDAN BROTHERS AUDIO VIDEO
MA
RONALD SEABOYER ELECTRICAL
MA
SANIBEL ELECTRICAL CORPORATION
MA
SANTERRE ELECTRICAL SERVICES
MA
SARGENT ELECTRIC CO
PA
SEAPORT ENERGY
MA
SIEMENS INTELLIGENT TRANSPORT
CA
SINGH ELECTRICAL LLC
MA
SONET ELECTRICAL SYSTEMS LLC
MA
SPARKS COMPANY INC
RI
STALKER ELECTRIC CONTROLS INC
MA
STATE ELECTRIC CORP
MA
STATELINE POWER & SAFETY SYS
NH
SULLIVAN & MCLAUGHLIN ELEC
MA
SYNET INC
RI
SYNTEGRA MECHANICAL LLC
MA
T & J ELECTRIC CORPORATION
MA
T & T ELECTRICAL CONTR INC
MA
TANSEY ELECTRIC INC
NH
TCB ELECTRICAL SERVICESCORP
MA
TECH ELECTRIC CORP
MA
TECWITS NETWORK CONSTRUCTION GROUP INC
MA
THE GLOBE NEWSPAPER COMPANY
MA
TLD ELECTRICAL CORP
MA
ULTRA AV LLC
NH
UNITED POWER GROUP INC
MA
UNIVERSAL AUTOMATION & MECH
MA
W S ANDERSON INC
MA
WATERMARK ELECTRIC
MA
WHITESKANSKACONSIGLI JV
MA
WHITE-SKANSKA KOCH JV
MA
WHYTE ELECTRIC LLC
MA
WILLIAM ROBERTS ELECTRIC CO INC
MA
YOUR ELECTRICAL SOLUTION
MA
1 TEST CORP
MA
A & S ELECTRICAL LLC
MA
A COMER ELECTRICAL SERVICES INC
MA
A MURPHY INC
MA
ADVANCED INFORMATION TECHNOLOS
MA
AETNA FIRE ALARM SERVICE CO
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 OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd