INTERNATIONAL UNION OF OPERATING ENGINEERS-132 HEALTH & WELFARE FUN: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL UNION OF OPERATING ENGINEERS-132 HEALTH & WELFARE FUN (EIN 55-0455491)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2022-11-10
IRS object ID: 202233149349301018
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-10T08:29:38-06:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	550756523	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Harris Hardin & Company AC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	404 Ninth Street - Suite 201	AddressLine1Txt
City	Huntington	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	25701	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	550455491	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	International Union of Operating	BusinessNameLine1Txt
Business Name Line2	Engineers Local 132 Health & Welfare Fd	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	INTE	BusinessNameControlTxt
Phone	3045250482	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	636 Fourth Avenue	AddressLine1Txt
City	Huntington	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	25701	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Jerry Moore	PersonNm
Person Title	Administrator	PersonTitleTxt
Phone	3045250482	PhoneNum
Signature	2022-11-08	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Jerry	PersonFirstNm
Person Last	Moore	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Wallace B Harris CPA	PreparerPersonNm
PTIN	P00242113	PTIN
Phone	3046975720	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

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	Jerry Moore	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	636 Fourth Avenue	AddressLine1Txt
City	Huntington	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	25701	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$74,556,507	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1961	FormationYr
Legal Domicile State	WV	LegalDomicileStateCd
Activity Or Mission	Health Insurance Benefits for Union Members	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	30	TotalEmployeeCnt
Total Volunteers	0	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	$26,911,238	PYProgramServiceRevenueAmt
CY Program Service Revenue	$29,724,909	CYProgramServiceRevenueAmt
PY Investment Income	$2,626,832	PYInvestmentIncomeAmt
CY Investment Income	$670,796	CYInvestmentIncomeAmt
PY Other Revenue	$450,778	PYOtherRevenueAmt
CY Other Revenue	$186,911	CYOtherRevenueAmt
PY Total Revenue	$29,988,848	PYTotalRevenueAmt
CY Total Revenue	$30,582,616	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$31,929,026	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$35,361,706	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$356,763	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$352,653	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$677,483	PYOtherExpensesAmt
CY Other Expenses	$727,716	CYOtherExpensesAmt
PY Total Expenses	$32,963,272	PYTotalExpensesAmt
CY Total Expenses	$36,442,075	CYTotalExpensesAmt
PY Revenues Less Expenses	-$2,974,424	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$5,859,459	CYRevenuesLessExpensesAmt
Total Assets BOY	$147,786,632	TotalAssetsBOYAmt
Total Assets EOY	$135,124,150	TotalAssetsEOYAmt
Total Liabilities BOY	$1,199,842	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,229,840	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$146,586,790	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$133,894,310	NetAssetsOrFundBalancesEOYAmt
Mission	Health Insurance Benefits for Union Members	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$35,567,486	ExpenseAmt
Desc	Area-wide, union-negotiated, union-management trusteed health and welfare benefit fund for members and retirees.	Desc
Total Program Service Expenses	$35,567,486	TotalProgramServiceExpensesAmt
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	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	31	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	30	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
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
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
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	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	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	Jerry W Moore	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3045250482	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	636 Fourth Avenue	AddressLine1Txt
City	Huntington	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	25701	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Charles Parker
Trustee	2.00	Yes (X)	$0	$0	$0
D W Daniel Jr
Trustee	2.00	Yes (X)	$0	$0	$0
John Farley
Trustee	2.00	Yes (X)	$0	$0	$0
Neil Huffman
Trustee	2.00	Yes (X)	$0	$0	$0

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

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Anthem Blue Cross	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 951254	AddressLine1Txt
City	Cleveland	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44193	ZIPCd

Field	Value	IRS element (for citing)
Services	PPO Administrator	ServicesDesc
Compensation	$992,183	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Employer Payments	230000	$27,870,946	$27,870,946
Member Payments	230000	$1,853,963	$1,853,963

Field	Value	IRS element (for citing)
Total Program Service Revenue	$29,724,909	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,716,799	TotalRevenueColumnAmt
Exclusion	$1,716,799	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$42,927,888	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$43,973,891	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$1,046,003	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,046,003	TotalRevenueColumnAmt
Exclusion	-$1,046,003	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Real Estate Income	525100	$407,278	$407,278
Litigation Income	525100	$70	$70
Partnership Income	525100	-$220,437	-$220,437

Field	Value	IRS element (for citing)
Other Revenue Total	$186,911	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,582,616	TotalRevenueColumnAmt
Related Or Exempt Func Income	$29,911,820	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$670,796	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$35,361,706	TotalAmt
Program Services	$35,361,706	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$182,463	TotalAmt
Program Services	$36,493	ProgramServicesAmt
Management And General	$145,970	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$80,649	TotalAmt
Program Services	$16,130	ProgramServicesAmt
Management And General	$64,519	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$49,228	TotalAmt
Program Services	$9,846	ProgramServicesAmt
Management And General	$39,382	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$40,313	TotalAmt
Program Services	$8,063	ProgramServicesAmt
Management And General	$32,250	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$28,200	TotalAmt
Program Services	$5,640	ProgramServicesAmt
Management And General	$22,560	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$26,730	TotalAmt
Management And General	$26,730	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$36,969	TotalAmt
Management And General	$36,969	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$399,493	TotalAmt
Management And General	$399,493	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$9,500	TotalAmt
Management And General	$9,500	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$43,536	TotalAmt
Program Services	$21,768	ProgramServicesAmt
Management And General	$21,768	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$53,691	TotalAmt
Program Services	$40,268	ProgramServicesAmt
Management And General	$13,423	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$38,706	TotalAmt
Program Services	$19,353	ProgramServicesAmt
Management And General	$19,353	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$5,255	TotalAmt
Management And General	$5,255	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,158	TotalAmt
Program Services	$1,579	ProgramServicesAmt
Management And General	$1,579	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$40,010	TotalAmt
Program Services	$25,406	ProgramServicesAmt
Management And General	$14,604	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	Postage and Shipping	Desc
Total	$42,468	TotalAmt
Program Services	$21,234	ProgramServicesAmt
Management And General	$21,234	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$36,442,075	TotalAmt
Program Services	$35,567,486	ProgramServicesAmt
Management And General	$874,589	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$124,158	BOYAmt
EOY	$3,446,208	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$10,362,417	BOYAmt
EOY	$7,931,523	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,919,448	BOYAmt
EOY	$4,949,181	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$44,764	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$36,925	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$7,581	BOYAmt
EOY	$7,839	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$132,340,809	BOYAmt
EOY	$118,763,137	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$32,219	BOYAmt
EOY	$26,262	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$147,786,632	BOYAmt
EOY	$135,124,150	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,199,842	BOYAmt
EOY	$1,229,840	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,199,842	BOYAmt
EOY	$1,229,840	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$146,586,790	BOYAmt
EOY	$133,894,310	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$146,586,790	BOYAmt
EOY	$133,894,310	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$147,786,632	BOYAmt
EOY	$135,124,150	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$5,859,459	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$6,833,021	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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$44,764	OtherCostOrOtherBasisAmt
Depreciation	$36,925	DepreciationAmt
Book Value	$7,839	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$7,839	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$23,749,595	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$6,833,021	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$6,833,021	RevenueNotReportedAmt
Revenue Subtotal	$30,582,616	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$30,582,616	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$36,442,075	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$36,442,075	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$36,442,075	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part X, Line 2:	FormAndLineReferenceDesc
Explanation	FASB ASC 740-10 clarifies the accounting and provides guidance for uncertainty in income taxes recognized in an entity's financial statements. It prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken, in a tax return. FASB ASC 740-10-50-16 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. A Fund's exempt status is a tax position that may be subject to uncertainty. There were no penalties or interest recognized in the Statement of Net Assets Available for Plan Benefits or in the Statement of Changes in Net Assets Available for Plan Benefits. Management does not believe its financial statements include any uncertain tax positions.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11b	No review was or will be conducted.
Form 990, Part VI, Section B, line 12c	Annually each trustee reviews the written conflict of interest policy and attests that he/she has no conflict of interest.
Form 990, Part VI, Section C, line 19	It is not the policy of the Fund to make any items public. Upon request, such items will be provided to the participants of the Fund, contributing employers and governmental agencies.