ECW HEALTH BENEFIT TRUST & PLAN ELECTRIC COALITION OF WISCONSIN: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: ECW HEALTH BENEFIT TRUST & PLAN ELECTRIC COALITION OF WISCONSIN (EIN 39-1879477)
Tax period: 2018-09-01 to 2019-08-31
Filed: 2020-05-15
IRS object ID: 202031369349300523
Schema version: 2018v3.2
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	2020-05-15T08:34:20-05:00	ReturnTs
Tax Period End	2019-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	391277627	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BAUMAN ASSOCIATES LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1225	AddressLine1Txt
City	EAU CLAIRE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	547021225	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	391879477	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ECW HEALTH BENEFIT TRUST & PLAN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ECWH	BusinessNameControlTxt
Phone	7152676188	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 190	AddressLine1Txt
City	GREENWOOD	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	54437	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TIM STEWART	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	7152676188	PhoneNum
Signature	2020-05-13	SignatureDt

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	NATHAN KALEPP CPA	PreparerPersonNm
PTIN	P01320467	PTIN
Phone	7158342001	PhoneNum
Preparation	2020-05-14	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	12.20.32.50	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-05-15	IPDt
IP Tm	08:34:20	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	A9ABF9D6F4ABF7213503DB156F1599F3107393E1	AtSubmissionCreationDeviceId
At Submission Filing Device Id	52259EF83E1E147943854FAA62068283FFEF57E7	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-09-23 17:36:50Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TIM STEWART	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 190	AddressLine1Txt
City	GREENWOOD	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	54437	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,411,304	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1996	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES OF THE MEMBERS OF THE ELECTRIC COALITION OF WISCONSIN, INC.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$5,912,185	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,324,318	CYProgramServiceRevenueAmt
PY Investment Income	$46,362	PYInvestmentIncomeAmt
CY Investment Income	$86,986	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$5,958,547	PYTotalRevenueAmt
CY Total Revenue	$6,411,304	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$4,552,450	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$4,721,221	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$824,537	PYOtherExpensesAmt
CY Other Expenses	$888,320	CYOtherExpensesAmt
PY Total Expenses	$5,376,987	PYTotalExpensesAmt
CY Total Expenses	$5,609,541	CYTotalExpensesAmt
PY Revenues Less Expenses	$581,560	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$801,763	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,784,252	TotalAssetsBOYAmt
Total Assets EOY	$4,633,778	TotalAssetsEOYAmt
Total Liabilities BOY	$20,554	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$68,317	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,763,698	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,565,461	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES OF THE MEMBERS OF THE ELECTRIC COALITION OF WISCONSIN, INC.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE ORGANIZATION PROVIDES MEDICAL, SURGICAL, HOSPITAL, DENTAL, AND DISABILITY COVERAGE TO EMPLOYEES OF THE MEMBERS OF THE ELECTRIAL COALITION OF WISCONSIN, INC.	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
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
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	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	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	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	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	TIM STEWART	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7152676188	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 190	AddressLine1Txt
City	GREENWOOD	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	54437	ZIPCd

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

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	OfficerOfficerInd
JAY PORTER
DIRECTOR	1.00	Yes (X)	$0	$0	$0
BRUCE ARDELT
SECRETARY	2.00	Yes (X)	$0	$0	$0	Yes (X)
CHARLENE FERRARO
DIRECTOR	1.00	Yes (X)	$0	$0	$0
DEAN ORTMANN
DIRECTOR	1.00	Yes (X)	$0	$0	$0
KRISS KRAUSE
DIRECTOR	1.00	Yes (X)	$0	$0	$0
STEVE LUCAS
PRESIDENT	2.00	Yes (X)	$0	$0	$0	Yes (X)
SHANNON CLARK
DIRECTOR	1.00	Yes (X)	$0	$0	$0
MIKE WADE
VICE PRESIDE	2.00	Yes (X)	$0	$0	$0	Yes (X)
TIM STEWART
TREASURER	2.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

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

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2450 RIMROCK ROAD	AddressLine1Txt
Address Line2	SUITE 301	AddressLine2Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53713	ZIPCd

Field	Value	IRS element (for citing)
Services	ADMINISTRATOR	ServicesDesc
Compensation	$151,266	CompensationAmt

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

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PREMIUM CONTRIBUTIONS	Desc
Total Revenue Column	$6,324,318	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,324,318	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,324,318	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$86,986	TotalRevenueColumnAmt
Exclusion	$86,986	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,411,304	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,324,318	RelatedOrExemptFuncIncomeAmt
Exclusion	$86,986	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$4,721,221	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$385	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$18,350	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
INSURANCE PREMIUMS	$602,050
ADMINISTATIVE FEES	$151,265
AGENT FEES	$64,900
PPO FEES	$16,351

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$35,019	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,609,541	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,173,932	BOYAmt
EOY	$3,719,169	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,810,320	BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$14,609	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$800,000	BOYAmt
EOY	$900,000	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,784,252	BOYAmt
EOY	$4,633,778	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$16,237	BOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$4,317	BOYAmt
EOY	$68,317	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,554	BOYAmt
EOY	$68,317	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$3,763,698	BOYAmt
EOY	$4,565,461	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,763,698	BOYAmt
EOY	$4,565,461	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,784,252	BOYAmt
EOY	$4,633,778	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$801,763	ReconcilationRevenueExpnssAmt
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

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	CFC BONDS	Desc
Book Value	$900,000	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$900,000	TotalBookValueSecuritiesAmt
Total Rev Etc Audited Fincl Stmt	$6,411,304	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$6,411,304	RevenueSubtotalAmt
Total Revenue Per Form990	$6,411,304	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,609,541	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$5,609,541	ExpensesSubtotalAmt
Total Expenses Per Form990	$5,609,541	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 2	DEAN ORTMANN MEMBERS OF BUCS, BUCS ON BOARD
FORM 990, PAGE 6, PART VI, LINE 6	THE ORGANIZATION'S MEMBERS PARTICIPATE IN ITS EXEMPT FUNCTION.
FORM 990, PAGE 6, PART VI, LINE 7A	THE MEMBERS THAT PARTICIPATE IN THE ELECTRIC COALITION OF WISCONSIN ELECT THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 7B	THE MEMBERS VOTE ON ALL FUNCTIONS OF THE ORGANIZATION; THEY ELECT OFFICERS, INSURANCE PROVIDERS, ETC.
FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS REVIEWED BY THE BOARD & ITS MEMBERS AT THE BOARD MEETING
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION DOES NOT MAKE ITS FINANCIAL STATEMENTS OPEN TO THE PUBLIC. HOWEVER, THE COALITION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.