ELECTRICAL WORKERS HEALTH & WELFARE TRUST FUND: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: ELECTRICAL WORKERS HEALTH & WELFARE TRUST FUND (EIN 88-6002904)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-08
IRS object ID: 202223129349304242
Schema version: 2021v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-08T16:54:03-08:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	880400174	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BERRY & COMPANY CPA'S LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7030 SMOKE RANCH RD	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89128	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	886002904	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ELECTRICAL WORKERS HEALTH & WELFARE TRUST FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ELEC	BusinessNameControlTxt
Phone	7024152188	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8311 W SUNSET ROAD	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89113	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHRIS WILE	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	7024152188	PhoneNum
Signature	2022-11-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	CHRIS	PersonFirstNm
Person Last	WILE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID S BERRY CPA	PreparerPersonNm
PTIN	P01416024	PTIN
Phone	7025150408	PhoneNum

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
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MAX CARTER II	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8311 W SUNSET RD SUITE 250	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89113	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$62,724,024	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1956	FormationYr
Legal Domicile State	NV	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH & WELFARE BENEFIT COVERAGE FOR PARTICIPANTS AND THEIR BENEFICIARIES	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$41,999,749	PYProgramServiceRevenueAmt
CY Program Service Revenue	$36,256,359	CYProgramServiceRevenueAmt
PY Investment Income	$393,610	PYInvestmentIncomeAmt
CY Investment Income	$302,498	CYInvestmentIncomeAmt
PY Other Revenue	$3,112,268	PYOtherRevenueAmt
CY Other Revenue	$2,982,775	CYOtherRevenueAmt
PY Total Revenue	$45,505,627	PYTotalRevenueAmt
CY Total Revenue	$39,541,632	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$38,462,007	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$36,171,647	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$180,988	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$196,264	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,501,569	PYOtherExpensesAmt
CY Other Expenses	$5,380,031	CYOtherExpensesAmt
PY Total Expenses	$43,144,564	PYTotalExpensesAmt
CY Total Expenses	$41,747,942	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,361,063	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$2,206,310	CYRevenuesLessExpensesAmt
Total Assets BOY	$31,141,874	TotalAssetsBOYAmt
Total Assets EOY	$30,594,533	TotalAssetsEOYAmt
Total Liabilities BOY	$379,337	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$15,551,087	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$30,762,537	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$15,043,446	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH & WELFARE BENEFIT COVERAGE FOR PARTICIPANTS AND THEIR BENEFICIARIES	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO PROVIDE HEALTH & WELFARE BENEFIT COVERAGE FOR PARTICIPANTS AND THEIR BENEFICIARIES	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BENESYS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9252089999	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7180 KOLL CENTER PARKWAY SUITE 200	AddressLine1Txt
City	PLEASANTON	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94566	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
CHRIS WILE
TRUSTEE	2.00	Yes (X)	$0	$0	$0
MAX CARTER
TRUSTEE	2.00	Yes (X)	$0	$0	$0
JAMES HALSEY
TRUSTEE	2.00	Yes (X)	$0	$0	$0
DON CAMPBELL
TRUSTEE	2.00	Yes (X)	$0	$0	$0
BRIAN POOL
TRUSTEE	2.00	Yes (X)	$0	$0	$0
DON OLIVER
TRUSTEE	2.00	Yes (X)	$0	$0	$0
CANDACE FACIO
FUND NURSE	48.00		$138,876	$0	$46,764	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$138,876	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$46,764	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BENESYS
700 TOWER DRIVE SUITE 300	TROY	MI	48098	ADMINISTRATOR	$1,248,516
BROWNSTEIN HYATT FARBER SCHRECK LLP
410 17TH ST SUITE 2200	DENVER	CO	80202	LEGAL	$139,647
MILLIMAN INC
650 CALIFORNIA ST 17TH FLOOR	SAN FRANCISCO	CA	94108	CONSULTING	$158,970
ACTIVATE HEALTHCARE
2010 N DAMEN AVE SUITE F	CHICAGO	IL	60647	CLINIC SERVICES	$2,633,100

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
EMPLOYER CONTRIBUTIONS	900099	$33,952,630	$0	$0
EMPLOYEE SELF PAYS	900099	$2,303,729	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	$36,256,359	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$281,115	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$281,115	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$23,203,775	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$23,182,392	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$21,383	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,383	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$21,383	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
PRESCRIPTION REBATES	900099	$1,508,641	$1,508,641	$0	$0
RETIREE DRUG SUBSIDY	900099	$273,961	$273,961	$0	$0
OTHER INCOME	900099	$1,200,173	$1,200,173	$0	$0

Field	Value	IRS element (for citing)
Other Revenue Total	$2,982,775	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$39,541,632	TotalRevenueColumnAmt
Related Or Exempt Func Income	$39,239,134	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$302,498	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$36,171,647	TotalAmt
Program Services	$0	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$138,876	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$30,397	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$16,367	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$10,624	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$139,647	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$76,580	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$158,390	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,407,486	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$223,599	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,685	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$15,790	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$84,933	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$49,370	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
FUND NURSE EXPENSES	$23,725	$0	$0	$0
CLINIC EXPENSES	$3,198,826	$0	$0	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$41,747,942	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$7,653,295	BOYAmt
EOY	$1,000,042	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,504,281	BOYAmt
EOY	$4,507,774	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$4,767,694	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$1,207,861	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,104,237	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$182,321	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$950,407	BOYAmt
EOY	$921,916	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$14,614,965	BOYAmt
EOY	$14,767,591	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$3,383,362	BOYAmt
EOY	$3,386,196	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$35,564	BOYAmt
EOY	$35,459	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$31,141,874	BOYAmt
EOY	$30,594,533	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
EOY	$374,417	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$379,337	BOYAmt
EOY	$15,176,670	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$379,337	BOYAmt
EOY	$15,551,087	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$30,762,537	BOYAmt
EOY	$15,043,446	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$30,762,537	BOYAmt
EOY	$15,043,446	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$31,141,874	BOYAmt
EOY	$30,594,533	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$2,206,310	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$176,587	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$13,336,194	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Book Value	$0	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$964,865	OtherCostOrOtherBasisAmt
Depreciation	$130,144	DepreciationAmt
Book Value	$834,721	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$139,372	OtherCostOrOtherBasisAmt
Depreciation	$52,177	DepreciationAmt
Book Value	$87,195	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$921,916	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	COMMON COLLECTIVE TRUSTS	Desc
Book Value	$3,386,196	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$3,386,196	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
RECIPROCITY PAYABLE	$58,509
BENEFIT OBLIGATION	$14,962,258
DUE TO OTHER FUNDS	$155,903

Field	Value	IRS element (for citing)
Total Liability	$15,176,670	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$38,699,641	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$176,587	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$176,587	RevenueNotReportedAmt
Revenue Subtotal	$38,876,228	RevenueSubtotalAmt
Investment Expenses Not Incld	$158,390	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$507,014	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$665,404	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$39,541,632	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$43,482,939	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,893,387	OtherExpensesIncludedAmt
Expenses Not Reported	$1,893,387	ExpensesNotReportedAmt
Expenses Subtotal	$41,589,552	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$158,390	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$158,390	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$41,747,942	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt XI, Line 4b	STOP LOSS RECOVERIES
Pt XII, Line 2d	BENEFIT OBLIGATION
Pt XII, Line 2d	STOP LOSS RECOVERIES

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	COPIES OF FORM 990 WERE PROVIDED TO THE GOVERNING BODY PRIOR TO THE FORM 990 BEING FILED.
Pt VI, Line 12c	THE GOVERNING BODY DISCLOSES ANY CONFLICTS THAT HAVE ARISEN.
Pt VI, Line 19	PURSUANT TO ERISA.
Pt XII, Line 1	CHANGE OF ACCOUNTING METHOD CASH TO ACCRUAL SEE FORM 3115

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
IBEW LOCAL UNION NO 357 PENSION PLAN A
8311 W SUNSET RD SUITE 250	LAS VEGAS	NV	89113	886023284	TO PROVIDE PENSION BENEFITS	NV	401(a)	NA	false
IBEW LOCAL UNION NO 357 PENSION PLAN B
8311 W SUNSET RD SUITE 250	LAS VEGAS	NV	89113	886023284	TO PROVIDE PENSION BENEFITS	NV	401(a)	NA	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART IV	FormAndLineReferenceDesc
Explanation	SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS. THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH & WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF CONTRIBUTING EMPLOYERS HOWEVER, CERTAIN INFORMATION THAT IS REQUIRED TO BE REPORTED ON SCHEDULE R IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. THE CONTRIBUTING EMPLOYERS HAVE NOT BEEN INCLUDED ON SCHEDULE R.	ExplanationTxt