2025-10-18T11:42:01-07:00 2024-12-31 464370753 Baldwin Moffitt Behm LLP 8399 E Indian School Rd 201 Scottsdale AZ 85251 990 2024-01-01 870496328 IBEW Western Utilities Health & Welfare Trust Fund IBEW 9252089999 7180 Koll Center Parkway 200 Pleasanton CA 94566 Julie Lewis Chairperson 2025-10-18 true true Robert H Baldwin P00815972 4807369200 2024 2025-03-06 01:10:19Z Board of Trustees 40441700 false X N/A X 1991 UT To provide medical, dental, and life insurance benefits to participants of the plan. 8 8 0 0 0 37529748 38321311 1932390 2120389 0 39462138 40441700 0 29792486 33997089 0 0 0 1331746 1358394 31124232 35355483 8337906 5086217 52552003 59782218 7021311 7171481 45530692 52610737 To provide medical, dental, and life insurance benefits to participants of the plan. false false The plan provides medical, dental, and life insurance benefits under a collectively bargained agreement between ibew local union 57 and pacificorp dba rocky mountain power. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 899 0 true 0 false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true false false false X Benesys 9253987060 7180 koll center parkway ste 200 pleasanton CA 94566 X Travis Eri Secretary 1.00 0.00 X X 0 0 0 Eric Larsen Trustee 1.00 0.00 X 0 0 0 Kevin Owen Trustee 1.00 0.00 X 0 0 0 Elizabeth Nielson Trustee 1.00 0.00 X 0 0 0 Julie Lewis Chairperson 1.00 0.00 X X 0 0 0 Nanette Quitt Trustee 1.00 0.00 X 0 0 0 Brad Richards Trustee 1.00 0.00 X 0 0 0 Curtis Mansfield Trustee 1.00 0.00 X 0 0 0 0 false false false benesys 7180 Koll center parkway ste 200 pleasanton CA 94566 administrator the segal company 1501 W Fountainhead Pkwy Ste 370 tempe AZ 85282 consultant CIGNA PO BOX 182223 CHATTANOOGA TN 374227223 PROVIDER 0 0 employer contributions 525100 31036381 31036381 participant contributions 525100 7284930 7284930 38321311 2120389 2120389 0 0 0 0 0 0 0 0 40441700 38321311 2120389 0 0 0 33997089 0 0 0 0 0 0 612480 48280 16246 0 0 50495 367795 0 5097 0 0 0 0 0 6631 0 0 0 23719 Postage and Shipping 111297 Bank Fees 47880 Miscellaneous 26087 Printing and Publications 20276 22111 35355483 0 0 0 2492090 2414198 103540 87729 0 1882304 1261274 0 0 0 0 22537 11012 0 48051532 56008005 0 0 0 0 52552003 59782218 953482 789328 6067829 6382153 7021311 7171481 X 45530692 52610737 45530692 52610737 52552003 59782218 5086217 1993828 X false true X true false Claims Incurred but not reported 5765000 Health and dental claims payable 617153 6382153 X 42385033 1993828 1993828 40391205 50495 50495 40441700 34990664 34990664 50495 314324 364819 35355483 Part X : FIN48 Footnote The Fund is exempt from Federal income taxes under the provisions of section 501(c)(9) of the Internal Revenue Code. The Fund is also exempt from state income taxes.The Fund has been amended since receiving its exempt status. However, the Fund administrator believes that the Fund is currently designed and being operated in compliance with the applicable requirements of the Internal Revenue Code. Therefore, they believe that the Fund is qualified and the related trust was exempt from income taxes as of the financial statement date.Tax years 2022 and forward remain subject to examination for federal income tax purposes. The Fund uses a loss contingency approach for evaluating uncertain tax positions. The Fund continually evaluates expiring statutes of limitations, audits, changes in tax laws and new authoritative rulings. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S change in ibnr $314324 Form 990, Part VI, Section B, Line 11b The form 990 is reviewed at the board of trustees meeting prior to filing the return. all board members have the opportunity to ask questions. The board chairman signs the return at the conclusion of the discussion and is responsible for submitting the return. Form 990, Part VI, Section B, Line 12c Each trustee shall be required to review a copy of the conflict of interest policy and to acknowledge, in writing, that he or she has done so. Each trustee shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which he or she is involved that he or she believes could contribute to any actual or possible conflict of interest that might arise. Form 990, Part VI, Section C, Line 19 The documents and financial statements are available upon request by any interested party. PAcificorp ibew local 57 retirement 825 ne multnomah street portland OR 97232 870640888 provide re OR 501c9 na false Pacificorp 825 ne multnomah street Portland OR 97232 870023145 utilitycon OR na C false false false false false false false false false false false false false false false false false false false false