HEALTH & WELFARE FUND OF CEDAR RAPIDS IOWA V A LOCAL 125: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- HEALTH & WELFARE FUND OF CEDAR RAPIDS IOWA V A LOCAL 125 (EIN 23-7004205)
- Tax period
- 2021-05-01 to 2022-04-30
- Filed
- 2022-11-07
- IRS object ID
- 202233119349301493
- 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 | 2022-11-07T09:32:34-06:00 | ReturnTs |
| Tax Period End | 2022-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET STE 300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | 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 | 237004205 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UA LOCAL UNION NO 125 H&W FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HEAL | BusinessNameControlTxt |
| Phone | 3193627977 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1831 16TH AVE SW | AddressLine1Txt |
| City | CEDAR RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52404 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SADLER II | PersonNm |
| Person Title | CHAIRMAN OF THE BOARD | PersonTitleTxt |
| Phone | 3193627977 | PhoneNum |
| Signature | 2022-11-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | SADLER II | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STACY MEYER | PreparerPersonNm |
| PTIN | P00970265 | PTIN |
| Phone | 6123764500 | PhoneNum |
| Preparation | 2022-11-02 | 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 | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL SADLER II | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1831 16TH AVE SW | AddressLine1Txt |
| City | CEDAR RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,543,717 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1967 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE HEALTH & WELFARE BENEFITS FOR MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 12 | 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 | $17,302,876 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,370,015 | CYProgramServiceRevenueAmt |
| PY Investment Income | $414,277 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,219,894 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $17,717,153 | PYTotalRevenueAmt |
| CY Total Revenue | $18,589,909 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $13,275,245 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $11,655,613 | 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 | $1,105,761 | PYOtherExpensesAmt |
| CY Other Expenses | $982,626 | CYOtherExpensesAmt |
| PY Total Expenses | $14,381,006 | PYTotalExpensesAmt |
| CY Total Expenses | $12,638,239 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,336,147 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,951,670 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,983,644 | TotalAssetsBOYAmt |
| Total Assets EOY | $31,419,781 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $118,007 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $108,498 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,865,637 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,311,283 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE HEALTH & WELFARE BENEFITS TO MEMBERS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE HEALTH & WELFARE BENEFITS FOR APPROXIMATELY 871 MEMBERS AND THEIR BENEFICIARIES. | 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 | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 105 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 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 | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EASTERN IOWA FRINGE BENEFIT FUNDS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3193626062 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1831 16TH AVE SW | AddressLine1Txt |
| City | CEDAR RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52404 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 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 SADLER II | |||||||
| CHAIRMAN | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $103,200 | $34,906 |
| BRUCE BECKMAN | |||||||
| LABOR TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $96,900 | $33,365 | |
| BRIAN MARTIN | |||||||
| LABOR TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $96,900 | $33,365 | |
| DUSTIN ASHMORE | |||||||
| LABOR TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE MACHULA | |||||||
| MANAGEMENT TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| SCOT STOLTENBERG | |||||||
| MANAGEMENT ALTERNATE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| TAMMY MUSSER | |||||||
| MANAGEMENT TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| KEN BURNS | |||||||
| MANAGEMENT TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE SMITH | |||||||
| MANAGMENT ALTERNATE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| BRET BRECKE | |||||||
| SECRETARY | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BILL HUDSON | |||||||
| LABOR TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MATT KRANZLER | |||||||
| LABOR ALTERNATIVE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| LARRY HUSEMANN | |||||||
| LABOR ALTERNATIVE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $297,000 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $101,636 | 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 (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| AETNA LIFE INSURANCE COMPANY | |||||
| 151 FARMINGTON AVE | HARTFORD | CT | 06156 | ADMINISTRATIVE SERVICES | $312,548 |
| EASTERN IOWA FRINGE BENEFIT FUNDS INC | |||||
| 1831 16TH AVE SW | CEDAR RAPIDS | IA | 52404 | ADMINISTRATIVE SERVICES | $256,150 |
| REINHART BOEMER VAN DEUREN SC | |||||
| 80 SOUTH 8TH STREET SUITE 900 | MINNEAPOLIS | MN | 55402 | LEGAL SERVICES | $173,798 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTRIBUTIONS | Desc |
| Business | 525100 | BusinessCd |
| Total Revenue Column | $17,370,015 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,370,015 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,370,015 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,198,702 | TotalRevenueColumnAmt |
| Exclusion | $1,198,702 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $975,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $953,808 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,192 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,192 | TotalRevenueColumnAmt |
| Exclusion | $21,192 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,589,909 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,370,015 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,219,894 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,655,613 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,798 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,572 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,000 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,602 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,316 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,169 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $255,125 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,599 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MEDICAL ADMINISTRATIVE | $368,374 |
| MISCELLANEOUS | $5,577 |
| MEMBERSHIP DUES AND SUB | $1,483 |
| BANK EXPENSES | $11 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,638,239 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,452 | BOYAmt |
| EOY | $59,138 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,729,886 | BOYAmt |
| EOY | $1,232,547 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,022,876 | BOYAmt |
| EOY | $1,830,923 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,676 | BOYAmt |
| EOY | $10,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $117,593 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $117,593 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,174,979 | BOYAmt |
| EOY | $28,323,999 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$225 | BOYAmt |
| EOY | -$36,826 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,983,644 | BOYAmt |
| EOY | $31,419,781 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,375 | BOYAmt |
| EOY | $81,674 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,632 | BOYAmt |
| EOY | $26,824 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,007 | BOYAmt |
| EOY | $108,498 | 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 | $27,865,637 | BOYAmt |
| EOY | $31,311,283 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,865,637 | BOYAmt |
| EOY | $31,311,283 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,983,644 | BOYAmt |
| EOY | $31,419,781 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,951,670 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,506,024 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,293 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,293 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $104,300 | OtherCostOrOtherBasisAmt |
| Depreciation | $104,300 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $16,392,497 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$2,445,423 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $272,011 | OtherRevenueAmt |
| Revenue Not Reported | -$2,173,412 | RevenueNotReportedAmt |
| Revenue Subtotal | $18,565,909 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $24,000 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $24,000 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $18,589,909 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,922,851 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $563,737 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $563,737 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,359,114 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $24,000 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $255,125 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $279,125 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,638,239 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | REVENUE FROM WHOLLY OWNED CORPORATION THAT FILES A SEPARATE TAX RETURN 272,011. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES FROM WHOLLY OWNED CORPORATION THAT FILES A SEPARATE TAX RETURN 563,737. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ADMINISTRATIVE FEE PAID TO WHOLLY OWNED CORPORATION 255,125. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | EASTERN IOWA FRINGE BENEFIT FUNDS, INC WAS DELEGATED CONTROL OVER THE MANAGEMENT DUTIES AS PLAN ADMINISTRATOR. |
| FORM 990, PART VI, SECTION A, LINE 7A | FOUR OF THE TRUSTEES ARE DESIGNATED BY THE MECHANICAL CONTRACTORS ASSOCIATION OF IOWA, INC. FOUR OF THE TRUSTEES ARE DESIGNATED BY THE CEDAR RAPIDS LOCAL 125 OF THE UNITED ASSOCIATION OF JOURNEYMEN AND APPRENTICES OF THE PLUMBING AND PIPEFITTING INDUSTRY OF THE UNITED STATES AND CANADA. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES THAT HAVE BEEN GRANTED AUTHORITY TO ACT ON BEHALF OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE DRAFT RETURN WILL BE PROVIDED TO THE ORGANIZATION'S TRUSTEES. ONCE QUESTIONS ARE RESOLVED THE ORGANIZATION'S INDEPENDENT TAX PREPARER, CLIFTONLARSONALLEN LLP, WILL ELECTRONICALLY FILE THE FORM 990 WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE POLICY REQUIRES TRUSTEES TO CONDUCT BUSINESS WITHIN THE GUIDLINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICT OF INTEREST. CONFLICTS MUST BE REPORTED TO THE BOARD. EACH TRUSTEE IS REQUIRED TO ANNUALLY SIGN A STATEMENT AFFIRMING THAT THE TRUSTEE HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD IT, AGREES TO COMPLY WITH IT, AND HAS DISCLOSED ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST WHICH THE TRUSTEE IS AWARE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE ORGANIZATION DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY. |
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 | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| LOCAL UNION NO 125 JATC FUND | ||||||||||
| 5101 J STREET SW | CEDAR RAPIDS | IA | 52404 | 426235695 | SCHOOL/TRAINING CENTER | IA | 501(C)(3) | LINE 2 | N/A | 0 |
| UNITED ASSOCIATION OF JOURNEYMEN 125 PLUMBERS & PIPEFITTERS | ||||||||||
| 1839 16TH AVENUE SW | CEDAR RAPIDS | IA | 52404 | 420573285 | UNION HALL | IA | 501(C)(5) | N/A | 0 | |
| UA LOCAL 125 RETIREMENT SAVINGS PLAN | ||||||||||
| 1831 16TH AVENUE SW | CEDAR RAPIDS | IA | 52404 | 421497403 | RETIREMENT | IA | 401(A) | N/A | 0 | |
| UA LOCAL UNION NO 125 VACATION FUND | ||||||||||
| 1831 16TH AVENUE SW | CEDAR RAPIDS | IA | 52404 | 421360694 | VACATION | IA | 501(C)(5) | N/A | 0 | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (6 entries)
| AC CONTRACTING LLC |
| JOHNSON CONTROLS GWS LLC |
| JETT'S SPECIALTY CONTRACTING LLC |
| PLIBRICO COMPANY LLC |
| RIVER TOWN PLUMBING LLC |
| WEITZ COMPANY LLC |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (52 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| AAA MECHANICAL CONTRACTORS | ||||||||||||
| AC CONTRACTING LLC | ||||||||||||
| ACE REFRIGERATION INC | ||||||||||||
| ADVANTAGE GROUP INC | ||||||||||||
| ALL TEMP REFRIGERATION INC | ||||||||||||
| AUGUST WINTER & SONS INC | ||||||||||||
| BAKER GROUP | ||||||||||||
| BILFINGER INDUSTRIAL SERVICES | ||||||||||||
| BOWKER MECHANICAL CONTRACTORS | ||||||||||||
| BRECKE BG INC | ||||||||||||
| CLIMATE ENGINEERS INC | ||||||||||||
| CRAWFORD HEATING | ||||||||||||
| DAY MECHANICAL SYSTEMS INC | ||||||||||||
| DPT GROUP | ||||||||||||
| EASTERN IOWA FRINGE BENEFIT | ||||||||||||
| ERICKSON PLUMBING & HEATING | ||||||||||||
| FRANK MILLARD & CO | ||||||||||||
| GEORGE KONDORA PLUMBING | ||||||||||||
| HANNA PLUMBING & HEATING INC | ||||||||||||
| HAYES MECHANICAL | ||||||||||||
| HIRST PLUMBING & MECHANICAL SERVICES | ||||||||||||
| HUSSMAN SERVICES | ||||||||||||
| ILTEN'S INC | ||||||||||||
| JOHNSON CONTROLS GWS LLC | ||||||||||||
| LOCAL 125 EDUCATION FUND | ||||||||||||
| MARICK INC | ||||||||||||
| MCCANN MECHANICAL INC | ||||||||||||
| MECHANICAL SERVICE INC | ||||||||||||
| MILLWRIGHT SERVICE INC | ||||||||||||
| MMC MECHANICAL CONTRACTORS INC | ||||||||||||
| MODERN | ||||||||||||
| P1 GROUP INC | ||||||||||||
| PETERSEN PLUMBING & HEATING | ||||||||||||
| PINNACLE PLUMBING | ||||||||||||
| PIPE PRO INC | ||||||||||||
| PLUMBERS PIPEFITTERS LOCAL 125 | ||||||||||||
| PORTZEN CONSTRUCTION INC | ||||||||||||
| PRIME MECHANICAL INC | ||||||||||||
| RAGAN MECHANICAL | ||||||||||||
| RIVER TOWN PLUMBING LLC | ||||||||||||
| RMB CO INC | ||||||||||||
| ROSS L W & SONS | ||||||||||||
| RUYLE MECHANICAL SERVICES INC | ||||||||||||
| RYAN & ASSOCIATES INC | ||||||||||||
| SAL'S PLUMBING | ||||||||||||
| SEITHER & CHERRY COMPANY | ||||||||||||
| UNITED PIPING INC | ||||||||||||
| WALDINGER CORPORATION | ||||||||||||
| WEITZ COMPANY | ||||||||||||
| WINGER CONTRACTING CO | ||||||||||||
| WINONA CONTROLS - DUBUQUE | ||||||||||||
| EASTERN IOWA FUNGE BENEFIT FUNDS INC | ||||||||||||
| 1831 16TH AVENUE SW | CEDAR RAPIDS | IA | 52404 | 421395230 | THIRD PARTY ADMINISTRATOR | IA | UA LOCAL UNION NO 125 H&W FUND | C | $527,136 | $35,728 | 1.00000 | 0 |
| 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 | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| EASTERN IOWA FRINGE BENEFIT FUNDS | ||
| R | $255,125 | CASH TRANSFERRED |
| EASTERN IOWA FRINGE BENEFIT FUNDS | ||
| S | $17,312,041 | EMPLOYER CONTRIBUTIONS |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST | FormAndLineReferenceDesc |
| Explanation | NAME OF RELATED ORGANIZATION: EASTERN IOWA FRINGE BENEFITS FUND, INC. DIRECT CONTROLLING ENTITY: UA LOCAL UNION NO. 125 H&W FUND | ExplanationTxt |