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WILL COUNTY LOCAL 174: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
WILL COUNTY LOCAL 174 (EIN 36-2443112)
Tax period
2018-03-01 to 2018-12-31
Filed
2019-10-31
IRS object ID
201913049349300126
Schema version
2018v3.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2019-10-31T09:28:13-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN470900880PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CALIBRE CPA GROUP PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1230 W MONROE ST SUITE 310AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60606ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-03-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN362443112EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WILL COUNTY LOCAL 174BusinessNameLine1Txt
Business Name Line2CARPENTERS WELFARE FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWILLBusinessNameControlTxt
Phone8157414737PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11403 ESSINGTON ROAD STE 100 No 100AddressLine1Txt
CityJOLIETCityNm
State AbbreviationILStateAbbreviationCd
ZIP60435ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGARY PERINARPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone8157414737PhoneNum
Signature2019-10-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAndy HeinPreparerPersonNm
PTINP00499757PTIN
Phone3126550037PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address38.100.43.100IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-10-31IPDt
IP Tm09:27:49IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id099BB351ED5C43DB8E4A0DD96B056B1430213725AtSubmissionCreationDeviceId
At Submission Filing Device Id099BB351ED5C43DB8E4A0DD96B056B1430213725AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-03-31 21:24:44ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Final ReturnYes (X)FinalReturnInd
Principal OfficerMEL GRAY JRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11403 ESSINGTON ROAD STE 100 No 100AddressLine1Txt
CityJOLIETCityNm
State AbbreviationILStateAbbreviationCd
ZIP60435ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$26,424,809GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
All Affiliates IncludedYes (1)AllAffiliatesIncludedInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1960FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND OTHER BENEFITS TO ELIGIBLE PARTICIPANTS COVERED UNDER THE PLAN.ActivityOrMissionDesc
Contract TerminationYes (X)ContractTerminationInd
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$17,189,985PYProgramServiceRevenueAmt
CY Program Service Revenue$13,127,850CYProgramServiceRevenueAmt
PY Investment Income$473,053PYInvestmentIncomeAmt
CY Investment Income$262,577CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$17,663,038PYTotalRevenueAmt
CY Total Revenue$13,390,427CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$14,828,534PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$13,797,380CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$219,431PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$163,293CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,265,633PYOtherExpensesAmt
CY Other Expenses$1,193,794CYOtherExpensesAmt
PY Total Expenses$16,313,598PYTotalExpensesAmt
CY Total Expenses$15,154,467CYTotalExpensesAmt
PY Revenues Less Expenses$1,349,440PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,764,040CYRevenuesLessExpensesAmt
Total Assets BOY$19,326,115TotalAssetsBOYAmt
Total Assets EOY$0TotalAssetsEOYAmt
Total Liabilities BOY$772,063TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,554,052NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$0NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH AND OTHER BENEFITS TO ELIGIBLE PARTICIPANTS COVERED UNDER THE PLAN.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE MEDICAL, DENTAL, VISION AND LIFE BENEFITS TO ELIGIBLE MEMBERS AND THEIR DEPENDENTS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate OperationsYes (1)TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document305IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee15EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KRISTINA GUASTAFERRIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8157414737PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11403 ESSINGTON ROAD STE 100AddressLine1Txt
CityJOLIETCityNm
State AbbreviationILStateAbbreviationCd
ZIP60435ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
GARY PERINAR
Sec./Treasurer3.00Yes (X)Yes (X)$2,475$0$0
LARRY PERINAR
Trustee3.00Yes (X)$2,475$0$0
GARY PERINAR JR
Trustee3.00Yes (X)$0$335,979$146,38440.00
MEL GRAY JR
Chairman3.00Yes (X)Yes (X)$2,475$0$0
JAMES PASCH
Trustee3.00Yes (X)$2,475$0$0
RICHARD BERTI
Trustee3.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$9,900TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$335,979TotReportableCompRltdOrgAmt
Total Other Compensation$146,384TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BLUE CROSS BLUE SHIELD
300 EAST RANDOLPH STREETCHICAGOIL60601PPO ACCESS FEES$474,590
ARNOLD & KADJAN
35 E WACKER DRIVE STE 600CHICAGOIL60601LEGAL SERVICES$161,577
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$11,610,159$11,610,159
MEMBER CONTRIBUTIONS900099$1,386,142$1,386,142
MEDICARE D SUBSIDIES900099$131,549$131,549
FieldValueIRS element (for citing)
Total Program Service Revenue$13,127,850TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$336,393TotalRevenueColumnAmt
Exclusion$336,393ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$12,960,566SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$13,034,382SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$73,816SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$73,816TotalRevenueColumnAmt
Exclusion-$73,816ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,390,427TotalRevenueColumnAmt
Related Or Exempt Func Income$13,127,850RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$262,577ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$13,797,380TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$8,100TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$77,322TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$32,000TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$38,272TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$7,599TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$124,675TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$217,922TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$55,195TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$63,177TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$601,686TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$49,984TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$43,742TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$6,814TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,619TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$21,615TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescPCORI FEESDesc
Total$5,365TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$15,154,467TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,542,054BOYAmt
EOY$0EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$253,888BOYAmt
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,060,503BOYAmt
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$0LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,619BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$15,360,700BOYAmt
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$105,351BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$19,326,115BOYAmt
EOY$0EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,072BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$758,991BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$772,063BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$18,554,052BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,554,052BOYAmt
EOY$0EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,326,115BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$1,764,040ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$156,279NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$16,633,733OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$13,039,422TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$156,279NetUnrealizedGainsInvstAmt
Revenue Not Reported-$156,279RevenueNotReportedAmt
Revenue Subtotal$13,195,701RevenueSubtotalAmt
Investment Expenses Not Incld$63,177InvestmentExpensesNotIncldAmt
Other Revenues Not Included$131,549OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$194,726RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$13,390,427TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$14,959,741TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included-$131,549OtherExpensesIncludedAmt
Expenses Not Reported-$131,549ExpensesNotReportedAmt
Expenses Subtotal$15,091,290ExpensesSubtotalAmt
Investment Expenses Not Incld2$63,177InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$63,177ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$15,154,467TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X, Line 2:The trust established under the Plan to hold the Plan's assets is intended to qualify pursuant to Section 501(c) 9 of the Internal Revenue Code (IRC), and, accordingly, the trust's net investment income is exempt from income taxes. The trust has obtained a favorable tax determination letter from the IRS, and the Plan sponsor believes that the trust, as amended, continues to qualify and to operate in accordance with applicable provisions of the IRC. U.S. GAAP require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. As of December 31, 2018, there were 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. At December 31, 2018, the Plan is no longer subject to income tax examinations for tax years prior to 2014.
Part XI, Line 4b - Other Adjustments:MEDICARE D SUBSIDIES RECEIVED NET W/ CLAIMS ON F/S 131,549.
Part XII, Line 2d - Other Adjustments:MEDICARE SUBSIDY RECEIVED NET W/CLAIMS ON F/S -131,549.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonGARY PERINAR JRPersonNm
TitleTrusteeTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$331,142CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$4,837OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$123,363DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$23,021NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$482,363TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule N IRS990ScheduleN

Liquidation Of Assets Table LiquidationOfAssetsTableGrp

Liquidation Of Assets Detail LiquidationOfAssetsDetail (4 entries)

Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDescDistributionDistributionDtFair Market Value Of AssetFairMarketValueOfAssetAmtMethod Of FMV DeterminationMethodOfFMVDeterminationTxtEINEINAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdIRC SectionIRCSectionTxt
CHICAGO REGIONAL COUNCIL OF CARPENTERS WELFARE FUND
INVESTMENTS (COMMON STOCK, GOV OBLIGATIONS, CORP BONDS, MUTUAL FUNDS AND CASH EQUIVALENTS)2018-12-31$14,739,512QUOTED MARKET PRICES AND COMPARABLES36222973512 EAST ERIE STREETCHICAGOIL60611501(C)(9)
CHICAGO REGIONAL COUNCIL OF CARPENTERS WELFARE FUND
RECEIVABLES (CONTRIBUTIONS, INV INCOME AND OTHER)2018-12-31$1,117,626BOOK VALUE36222973512 EAST ERIE STREETCHICAGOIL60611501(C)(9)
CHICAGO REGIONAL COUNCIL OF CARPENTERS WELFARE FUND
CASH2018-12-31$1,248,331BOOK VALUE36222973512 EAST ERIE STREETCHICAGOIL60611501(C)(9)
CHICAGO REGIONAL COUNCIL OF CARPENTERS WELFARE FUND
ACCOUNTS PAYABLE AND ACCRUED EXPENSES2018-12-31-$471,736BOOK VALUE36222973512 EAST ERIE STREETCHICAGOIL60611501(C)(9)
FieldValueIRS element (for citing)
Director Of SuccessorYes (1)DirectorOfSuccessorInd
Employee Of Successor0EmployeeOfSuccessorInd
Owner Of Successor0OwnerOfSuccessorInd
Receive Compensation0ReceiveCompensationInd
Assets DistributedYes (1)AssetsDistributedInd
Required To Notify AG0RequiredToNotifyAGInd
Attorney General Notified0AttorneyGeneralNotifiedInd
Liabilities PaidYes (1)LiabilitiesPaidInd
Bonds Outstanding0BondsOutstandingInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 2e:Person(s) Involved: GARY PERINAR, JR.
Part I, Line 2e:Explanation of Involvement: GARY PERINAR, JR. IS A TRUSTEE OF THE RECIPIENT ORGANIZATION, THE CHICAGO REGIONAL COUNCIL OF CARPENTERS WELFARE FUND.
FORM 990, SCH N, PART 1, 5PER THE MERGER AGREEMENT BETWEEN THE FILING ORGANIZATION AND THE RECIPIENT ORGANIZATION(THE CHICAGO REGIONAL COUNCIL OF CARPENTERS), AS OF THE EFFECTIVE DATE OF THE MERGER, THE CHICAGO REGIONAL COUNCIL OF CARPENTERS WILL ASSUME AND UNDERTAKE TO PAY ALL LIABILITEIS OF THE FILING ORGANIZATION.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 2Line 2 explanation - GARY PERINAR SR HAS A FAMILY RELATIONSHIP WITH GARY PERINAR JR. AND LARRY PERINAR. GARY PERINAR JR. HAS A FAMILY RELATIONSHIP WITH GARY PERINAR SR. LARRY PERINAR HAS A FAMILY RELATIONSHIP WITH GARY PERINAR SR.
Form 990, Part VI, Section A, line 7aLine 7a explanation - MEMBERS OF THE GOVERNING BODY REPRESENTING EMPLOYEES ARE APPOINTED BY THE UNITED BROTHERHOOD OF CARPENTERS LOCAL 174 UNION. MEMBERS OF THE GOVERNING BODY REPRESENTING EMPLOYERS ARE APPOINTED BY THE CONTRACTORS ASSOCIATION OF WILL & GRUNDY COUNTIES.
Form 990, Part VI, Section B, line 11bTHE TRUSTEES HAVE AUTHORIZED THE CHAIRMAN AND/OR SECRETARY TO REVIEW AND EXECUTE THE FORM 990 BEFORE IT IS FILED.
Form 990, Part VI, Section B, line 12cTHE ACTIVITIES OF THE TRUSTEES ARE GOVERNED BY THE TRUST DOCUMENT AND ERISA. BOTH ESTABLISH STANDARDS OF CONDUCT FOR PLAN FIDUCIARIES. THE TRUSTEES ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO THE ENTIRE BOARD OF TRUSTEES.
Form 990, Part VI, Section B, line 15bThe Trust document states that the Trustees may be paid reasonable compenstaion for their services rendered except that any person so serving who already receives full time pay from an Employer or any Association of employers whose employees are participants in the Plan, or from a Union whose members are participants in such plan. Currently, 4 of the Trustees are retired individuals and receive compensation from the Plan in accordance with above. These trustees are compensated based on each meeting they attend at a flat rate previously approved by the entire governing body.
Form 990, Part VI, Section C, line 19A SUMMARY ANNUAL REPORT IS DISTRIBUTED TO ALL PARTICIPANTS. PARTICIPANTS ARE ABLE TO REQUEST THE AUDITOR'S REPORT AND OTHER FINANCIAL INFORMATION FROM THE PLAN ADMINISTRATOR AND/OR THE U.S. DEPARTMENT OF LABOR. ALSO, FORM 5500 IS OPEN TO PUBLIC INSPECTION THROUGH THE U.S. DEPARTMENT OF LABOR.
Form 990, Part XI, line 9:TRANSFER OF NET ASSET TO CHICAGO REGIONAL COUNCIL OF CARP WELFARE FUND -16,633,733.
FORM 990, PART XII, LINE 2CTHE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationInd
WILL CTY LOCAL 174 CARPENTERS PENSION FD
1403 ESSINGTON ROAD SUITE 1011JOLIETIL60435362416552PENSION FUNDIL401(a)0
CHICAGO REGIONAL COUNCIL OF CARPENTERS
12 EAST ERIE STREETCHICAGOIL60611361894832LABOR ORGANIZATIONIL501(c)(5)0
WILL COUNTY CARPENTERS LOCAL 174
1407 ESSIGNTON ROADJOLIETIL60435366112811LABOR UNIONIL501(c)(5)0
CONTRACTORS ASSOCIATION OF WILL AND GRUNDY COUNTIES
233 N SPRINGFIELD AVEJOLIETIL60435362465281CONTRACTORS ASSOCIATIONIL501(c)(6)0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (13 entries)

ALLIED POWER LLC
AUSTIN TYLER CONSTRUCTION LLC
BROCK INDUSTRIAL SERVICES LLC
CLIMATE PROS LLC
FCL BUILDERS LLC
GILCO SCAFFOLDING COMPANY LLC
J LANE COMMERCIAL FLOORS LLC
MCT SERVICES LLC
PATENT LLC
PRODIGY CONSTRUCTION LLC
SAFWAY ATLANTIC LLC
SCURTO CEMENT CONSTRUCTION LTD
TURBINE PROS LLC

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (172 entries)

ABBEY PAVING CO
ADVANTAGE INDUSTRIAL SYSTEMS
AIRTITE CONTRACTORS INC
ALLAN MACK & SONS INC
AMERICAN MECHANICAL SERVICES
ANDERSON MORAN CONSTRUCTION IN
ANI-GALE
ARCHITECTURAL FIXTURES INC
ATLANTIC PLANT MAINTENANCE
BEAR CONSTRUCTION
BENNETT & BROSSEAU ROOFING INC
BRAND SCAFFOLD RENTAL & ERECTI
BRIESER CONSTRUCTION COMPANY
BRUNSWICK BOWLING & BILLIARDS
BURKS BROS DRYWALL INC
BURLA FRANK & SONS BUILDERS
C & T CONSTRUCTION INC
CE KORSGARD COMPANY
CALIBER CONSTRUCTION COMPANY
CASEWORK CREATIONS
CCL CORPORATION
CENTRAL CEILING SYSTEMS INC
CHAMPION DRYWALL INC
CHICAGO HTS CONSTRUCTION CO
CIMARRON CONSTRUCTION INC
CLASSIC FLOORING INC
COMMERCIAL CARPET CONSULTANTS
COMMERCIAL CONSTRUCTION INC
CONCRETE BY WAGNER
CONVEYOR SPECIALTIES
COSGROVE CONSTRUCTION INC
CREATION CARPENTRY CO INC
CTC INSTALLATIONS INC
D & H ENERGY MANAGEMENT
D & L ALEXANDER
D & M CONSTRUCTION SERVICES
D B M SERVICES
D CONSTRUCTION INC
DAVE OSBORNE CONSTRUCTION
DAVID M SCHMITT
DENK & ROCHE BUILDERS INC
DIAZ INTERIOR CONTRACTORS INC
DINASO & SONS CONSTR CO INC
DOHERTY CONSTRUCTION
DRYDEN CONSTRUCTION
DUPREE CONSTRUCTION COMPANY
EDON CONSTRUCTION COMPANY INC
EINSPAHR INC
EIRENE BUILDERS
ENERFAB INC
F H ACOUSTICS
FISHER COMMERCIAL CONST CO INC
FLOORING RESOURCES
FRIEND ACOUSTICAL CEILING CO INC
FRONTIER CONSTRUCTION INC
G&L CONSTRUCTION INC
GILLIAM BUILDERS INC
H & H BUILDERS
HARRIS J C & SONS INC
HAYES MECHANICAL
HEITKOTTER INC
HENDERSON JOSEPH J & SON INC
HERITAGE CARPENTRY INC
HERLIHY MID-CONTINENT COMPANY
HOMES BY HEINTZ INC
HUIZINGA BROS CONSTRUCTION CO
HUSSMANN CORPORATION
ICC GROUP INC
INSTALLATION SERVICES OF IL
INSTALLATION SPECIALISTS INC
INSULATED PANEL COMPANY
INTEGRAL FLOORING SYSTEMS
INTERNATIONAL DECORATORS INC
IROQUOIS PAVING CORPORATION
J B CONCRETE CONTRACTOR INC
J SPENCER CONSTRUCTION
JMC CONSTRUCTION
JOHN BURNS CONSTRUCTION
JOHN CHARLES CARPENTRY INC
JOHNSON FLOOR COMPANY INC
JOHNSTON WF CONSTN INC
JTMJ INC
JUST RITE ACOUSTICS INC
JUST SEATS INC
KT RICHARDS CONSTRUCTION CO
KB LOGUE CONTRACTING INC
KEVIN NUGENT CONSTRUCTION CO
KIEFER SPECIALTY FLOORING INC
KINGSTON TILE CO
KIRK ERECTORS
KNIGHT FLOORING INC
KOLE CONSTRUCTION CO INC
KUYPERS BROTHERS INC
KWCC INC
L J MORSE CONSTRUCTION
LAKEWOOD CARPENTRY SERVICES
LANGELAND W C & CO INC
LANKFORD CONSTRUCTION
LENNY SZAREK INC
LEOPARDO COMPANIES
LINDBLAD CONST CO OF JOLIET
M A MORTENSON CO
MARKHAM DIVISION 9
MARTIN CEMENT COMPANY
MEADE ELECTRIC CO INC
MHS TECHNICAL SERVICES INC
MICHUDA CONSTRUCTION INC
MJTJ CONTRACTORS & BLDRS INC
MORFIN CONSTRUCTION GEN CARP
MR DAVID'S FLOORING INTERNATIO
N A FAVIA BUILDER INC
NATIONWIDE INSTALLATION SERV
NORTHWEST CONTRACTORS INC
OAKWOOD CONTRACTORS INC
OPC CONSTRUCTION INC
OSMAN CONSTRUCTION CORP
PARKWAY FORMING INC
PEAK CARPENTRY INC
PERFORMANCE CONTRACTING INC
PLAINFIELD CONSTRUCTION CO
PLATINUM SCAFFOLDING SVC
POWER GENERATION SERVICE
PROCACCIO PAINTING & DRYWALL
PULLARA INC
R B CONSTRUCTION INC
R G CONSTRUCTION SERVICES INC
RACK-IT INSTALLATIONS INC
RAYNOR DOOR AUTH OF DEKALB
REED ILLINOIS CORPORATION
RIESGRAF'S INSTALLATION CO INC
RIGID CONSTRUCTION
RINGLAND-JOHNSON INC
ROCK IT INTERIORS INC
ROCKFORD STRUCTURES CONST CO
ROCKWELL GROUP INC
RODGERS CONSTRUCTION CORP
RUANE CONSTRUCTION INC
SELLERGREN RM & ASSOC INC
SIEMENS GENERATION SERVICES
SITELINE DBA CONRACT OFFICE IN
STAINLESS SPECIALISTS INC
SUPERIOR CONTRACTING CORP
SYSTEMS ENTERPRISE CORP
SYSTEMS UNLIMITED INC
TAYLOR BROS CONSTRUCTION CO
TBS CONCRETE INC
TENNESSEE VALLEY INDUSTRIAL
TERRELL MATERIALS CORP
THATCHER FOUNDATIONS INC
THE PANGERE CORPORATION
THORNE ASSOCIATES INC
TIMBERS WW INC
TOR CONSTRUCTION
TORO CONSTRUCTION CORP
TRACK SURFACES COMPANY
TRICOR CONSTRUCTION INC
TRIPAR DRYWALL INC
TSI COMMERCIAL FLOOR COVERING
UNISTRUT CORP DBA UNISTRUT IL
UNITED INSULATED STRUCTURES
URBAN TILE & CARPET CORP
VISSERING CONSTRUCTION COMPANY
VORTEX COMMERCIAL FLOORING
WALLFORMS
WALSH CONSTRUCTION COMPANY
WENDELL BUILDERS INC
WEST SUBURBAN INSTALLATION INC
WESTMONT ENGINEERING COMPANY
WILLIAMS BROTHERS CONST INC
WOLCOTT CONSTRUCTION
WOODBRIDGE CONSTRUCTION & CARP
WOODS CONSTRUCTION INC
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd