2019-08-01T17:37:54-07:00 2018-12-31 464370753 Baldwin & Baldwin PLLC 701 N 44th St Phoenix AZ 85008 990 2018-01-01 870496328 IBEW Western Utilities Health & Welfare Trust Fund IBEW 9252089999 7180 Koll Center Parkway Pleasanton CA 94566 julie lewis Chairperson 2019-08-01 true Robert H Baldwin P00815972 4807369200 2018 2019-02-21 02:37:17Z Board of Trustees 41057868 false 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 39587028 40518749 420543 531912 0 40007571 41050661 0 35782876 40362860 0 0 0 1061294 1177998 36844170 41540858 3163401 -490197 24792251 23111781 8753504 8410173 16038747 14701608 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 false false false true false false true 1206 0 true 0 false false false false false false false 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 Marcy Grail Secretary 1.00 0.00 X X 0 0 0 Gary Cox Trustee 1.00 0.00 X 0 0 0 Brent Donohue Trustee 1.00 0.00 X 0 0 0 Calvin Ockey Trustee 1.00 0.00 X 0 0 0 Julie Lewis Chairperson 1.00 0.00 X X 0 0 0 Paul Radakovich Trustee 1.00 0.00 X 0 0 0 Dana Ralston 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 567004 the segal company 1230 west washington street ste 5 tempe AZ 85281 consultant 271918 2 0 employer contributions 525100 29891810 29891810 participant contributions 525100 10626939 10626939 40518749 528257 528257 0 0 0 10862 7207 3655 3655 3655 0 0 0 0 41050661 40522404 528257 0 0 0 40362860 0 0 0 0 0 0 567004 30411 16000 0 0 32724 389889 0 109101 0 0 0 0 0 3096 0 0 0 15446 Dues and expenses 11029 Miscellaneous 3298 0 41540858 0 0 0 4048543 1873915 549 252 0 1228989 635796 0 0 0 0 102903 15685 0 19411267 20586133 0 0 0 0 24792251 23111781 211650 347145 2526024 28315 6015830 8034713 8753504 8410173 X 16038747 14701608 16038747 14701608 24792251 23111781 -490197 -846942 X false true X true false Claims Incurred but not reported 7626000 Health and dental claims payable 408713 8034713 X 40170995 -846942 -846942 41017937 32724 32724 41050661 39489251 39489251 32724 2018883 2051607 41540858 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 2016 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 other change in benefits payable $2018883 Form 990, Part VI, Line 11b: Form 990 Review Process 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 19: Other Organization Documents Publicly Available 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