TOLEDO ELECTRICAL WELFARE FUND: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: TOLEDO ELECTRICAL WELFARE FUND (EIN 34-4441661)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-11-11
IRS object ID: 202023169349302677
Schema version: 2019v5.1
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 J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-11-11T12:11:50-06:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	222951202	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MSPC CPAS & ADVISORS PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	340 NORTH AVENUE EAST	AddressLine1Txt
City	CRANFORD	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	070162496	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	344441661	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BOARD OF TRUSTEES TOLEDO	BusinessNameLine1Txt
Business Name Line2	ELECTRICAL WELFARE FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	TOLE	BusinessNameControlTxt
Phone	4196664450	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	727 LIME CITY ROAD	AddressLine1Txt
City	ROSSFORD	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43460	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CURTIS R DONLEY	PersonNm
Person Title	ADMINISTRATIVE MANAGER	PersonTitleTxt
Phone	4196664450	PhoneNum
Signature	2020-11-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROBERT J JANNELLI	PreparerPersonNm
PTIN	P00450209	PTIN
Phone	9082727000	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	107.0.40.162	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-11-11	IPDt
IP Tm	12:11:46	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	7F926D27CAB0024D623411054CF6F75958FCCFC4	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2021-04-22 16:20:28Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CURTIS R DONLEY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	727 LIME CITY ROAD	AddressLine1Txt
City	ROSSFORD	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43460	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$50,754,951	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.ELECTRICALFUNDS.ORG	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1953	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS AND DEPENDENTS.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	291	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	$42,296,220	PYProgramServiceRevenueAmt
CY Program Service Revenue	$49,280,315	CYProgramServiceRevenueAmt
PY Investment Income	$1,068,395	PYInvestmentIncomeAmt
CY Investment Income	$1,474,636	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$43,364,615	PYTotalRevenueAmt
CY Total Revenue	$50,754,951	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$32,315,167	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$36,733,990	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$761,028	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$821,681	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$956,335	PYOtherExpensesAmt
CY Other Expenses	$887,252	CYOtherExpensesAmt
PY Total Expenses	$34,032,530	PYTotalExpensesAmt
CY Total Expenses	$38,442,923	CYTotalExpensesAmt
PY Revenues Less Expenses	$9,332,085	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$12,312,028	CYRevenuesLessExpensesAmt
Total Assets BOY	$62,948,233	TotalAssetsBOYAmt
Total Assets EOY	$78,303,907	TotalAssetsEOYAmt
Total Liabilities BOY	$4,818,280	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,019,377	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$58,129,953	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$73,284,530	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH AND WELFARE BENEFITS TO ALL ELIGIBLE MEMBERS AND THEIR DEPENDENTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	THE TOLEDO ELECTRICAL WELFARE FUND PROVIDES HEALTH AND WELFARE BENEFITS FOR ALL ELIGIBLE MEMBERS AND THEIR DEPENDENTS.	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	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	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	Yes (1)	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	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	888	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	291	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	8	GoverningBodyVotingMembersCnt
Independent Voting Member	0	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	TOLEDO ELECTRICAL WELFARE FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4196664450	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	727 LIME CITY ROAD	AddressLine1Txt
City	ROSSFORD	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43460	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd
TODD T MICHAELSEN
MGMT TRUSTEE	1.00	Yes (X)	$0	$0	$0
ROY B GROSSWILER
LABOR TRUSTEE	1.00	Yes (X)	$0	$146,309	$13,807	40.00
THOMAS ENRIGHT
LABOR TRUSTEE	1.00	Yes (X)	$0	$96,569	$3,714	40.00
MICHAEL J ARNOLD
MGMT TRUSTEE	1.00	Yes (X)	$0	$0	$0
ERIC GROSSWILER
LABOR TRUSTEE	1.00	Yes (X)	$0	$97,610	$9,950	40.00
DOMINIC CHAMBERLAIN
LABOR TRUSTEE	1.00	Yes (X)	$0	$11,232	$312	8.00
CHAD TURNER
MGMT TRUSTEE	1.00	Yes (X)	$0	$0	$0
SEAN MCCARTHY
MGMT TRUSTEE	1.00	Yes (X)	$0	$0	$0
SUSAN RAHE
ADMINISTRATOR	11.00		$0	$89,884	$29,892	29.00	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$441,604	TotReportableCompRltdOrgAmt
Total Other Compensation	$57,675	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
AMERICAN HEALTH HOLDINGS
7400 W CAMPUS RD F-510	NEW ALBANY	OH	43054	UTILIZATION MANAGEMENT AND MEDICAL REVIE	$530,108
RENALOGIC
PO BOX 718	SANDPOINT	ID	83864	DIALYSIS REPRICING SERVICES	$334,639
EXPRESS SCRIPTS
ONE EXPRESS WAY	ST LOUIS	MO	63121	PHARMACY BENEFIT MANAGER ADMIN FEE	$230,504
FRONTPATH HEALTH COALITION
12875 ECKEL JUNCTION ROAD STE B	PERRYSBURG	OH	43551	NETWORK ACCESS FEE & REPRICING FEE	$153,188
ASMED HEALTHCARE
3230 W COMMERCIAL BLVD STE 350	FT LAUDERDALE	FL	33309	MEDICAL CLAIM REPRICING SERVICES	$112,538

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYERS CONTRIBUTIONS	900099	$47,797,728	$47,797,728
PARTICIPANTS CONTRIB.	900099	$1,482,587	$1,482,587

Field	Value	IRS element (for citing)
Total Program Service Revenue	$49,280,315	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,474,636	TotalRevenueColumnAmt
Exclusion	$1,474,636	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$50,754,951	TotalRevenueColumnAmt
Related Or Exempt Func Income	$49,280,315	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,474,636	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$36,733,990	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$522,730	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$256,576	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$42,375	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$282,887	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$40,095	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$41,054	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$159,101	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$90,473	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$143,496	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$33,310	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$24,750	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$53,772	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
BANK CHARGES AND MISCEL	$9,496
TRUSTEES MEETINGS	$4,949
DUES AND SUBSCRIPTIONS	$2,868
AUTO EXPENSE	$1,001

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$38,442,923	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$28,002,790	BOYAmt
EOY	$33,245,501	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,450,162	BOYAmt
EOY	$4,670,574	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$26,829	BOYAmt
EOY	$26,203	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$69,282	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$69,282	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$31,436,924	BOYAmt
EOY	$40,286,285	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$31,528	BOYAmt
EOY	$75,344	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$62,948,233	BOYAmt
EOY	$78,303,907	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$85,857	BOYAmt
EOY	$103,377	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,732,423	BOYAmt
EOY	$4,916,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,818,280	BOYAmt
EOY	$5,019,377	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	$58,129,953	BOYAmt
EOY	$73,284,530	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$58,129,953	BOYAmt
EOY	$73,284,530	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$62,948,233	BOYAmt
EOY	$78,303,907	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$12,312,028	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$2,842,549	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$69,282	OtherCostOrOtherBasisAmt
Depreciation	$69,282	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	MUTUAL FUNDS	Desc
Book Value	$40,286,285	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$40,286,285	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	CLAIMS PAYABLE AND CLAIMS INCURRED BUT NOT REPORTED	Desc
Amt	$4,916,000	Amt

Field	Value	IRS element (for citing)
Total Liability	$4,916,000	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$53,556,446	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$2,842,549	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$2,842,549	RevenueNotReportedAmt
Revenue Subtotal	$50,713,897	RevenueSubtotalAmt
Investment Expenses Not Incld	$41,054	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$41,054	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$50,754,951	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$38,176,869	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$4,691,000	OtherExpensesIncludedAmt
Expenses Not Reported	$4,691,000	ExpensesNotReportedAmt
Expenses Subtotal	$33,485,869	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$41,054	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$4,916,000	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$4,957,054	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$38,442,923	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 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 (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2019, 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. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	CLAIMS PAYABLE AND CLAIMS INCURRED BUT NOT REPORTED - 2018
PART XII, LINE 4B - OTHER ADJUSTMENTS:	CLAIMS PAYABLE AND CLAIMS INCURRED BUT NOT REPORTED - 2019

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	ROY B GROSSWILER	PersonNm
Title	LABOR TRUSTEE	TitleTxt
Base Compensation Filing Org	$0	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$146,309	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$13,807	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$0	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$160,116	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT OF FORM 990 IS REVIEWED BY THE ADMINISTRATIVE MANAGER (CEO) AND APPROVED PRIOR TO FILING AND A COPY OF THE FILED FORM 990 IS MADE AVAILABLE UPON REQUEST TO ANY MEMBER OF THE GOVERNING BODY
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD OF TRUSTEES MONITORS PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST IN ACCORDANCE WITH THE AGREEMENT AND DECLARATION OF TRUST OF THE PLAN AND APPLICABLE LAW
FORM 990, PART VI, SECTION C, LINE 18	THE ORGANIZATION WILL FURNISH A COPY OF FORM 990 UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST.
FORM 990, PART XII, LINE 2C	THE BOARD OF TRUSTEES ASSUME RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT.

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 NO 8 IBEW RETIREMENT PLAN AND TRUST
727 LIME CITY ROAD	ROSSFORD	OH	43460	346596899	PROVIDE ANNUITY BENEFITS FOR MEMBERS	OH	SECTION 401(A)	N/A	N/A	0
NWO ELECTRICAL ADMINISTRATORS INC
727 LIME CITY ROAD	ROSSFORD	OH	43460	341956758	PROVIDE ADMINISTRATIVE SERVICES FOR RELATED ENTITIES	OH	SECTION 501(C)(5)	N/A	N/A	0
TOLEDO ELECTRICAL JOINT APPRENTICESHIP AND TRAINING COMMITTEE
803 LIME CITY ROAD	ROSSFORD	OH	43460	341202670	PROVIDE EDUCATION AND TRAINING FOR MEMBERS AND APPRENTICES	OH	SECTION 501(C)(3)	N/A	N/A	0
IBEW LOCAL UNION 8
807 LIME CITY ROAD	ROSSFORD	OH	43460	344269661	PROVIDE COLLECTIVE BARGAINING SERVICES FOR MEMBERS	OH	SECTION 501(C)(5)	N/A	N/A	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	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
NWO ELECTRICAL ADMINISTRATORS INC
O	$821,681	PROPORTIONATE SHARE OF EXPENSES
NWO ELECTRICAL ADMINISTRATORS INC
P	$426,903	PROPORTIONATE SHARE OF EXPENSES
NWO ELECTRICAL ADMINISTRATORS INC
S	$49,785,469	CASH RECEIVED FROM EMPLOYERS
NWO ELECTRICAL ADMINISTRATORS INC
N	$33,310	PROPORTIONATE SHARE OF EXPENSES