IRON WORKERS LOCAL 549 & 550 MEDICAL & BENEFIT FUND: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- IRON WORKERS LOCAL 549 & 550 MEDICAL & BENEFIT FUND (EIN 51-0168650)
- Tax period
- 2016-04-01 to 2017-03-31
- Filed
- 2017-11-10
- IRS object ID
- 201723149349300812
- Schema version
- 2016v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-11-10T09:03:55-06:00 | ReturnTs |
| Tax Period End | 2017-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 550526247 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILSON KOZICKI & GWYNN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 32 TWENTIETH STREET SUITE 300 | AddressLine1Txt |
| City | WHEELING | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510168650 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRON WORKERS LOCALS 549 & 550 | BusinessNameLine1Txt |
| Business Name Line2 | MEDICAL & BENEFIT FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IRON | BusinessNameControlTxt |
| Phone | 4122244453 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 BLVD OF THE ALLIES FIFTH FLOOR | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152221219 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BENGY SWANSON | PersonNm |
| Person Title | CO-CHAIRMAN OF THE BOARD | PersonTitleTxt |
| Phone | 3042322660 | PhoneNum |
| Signature | 2017-10-25 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NANCY J GWYNN CPA | PreparerPersonNm |
| PTIN | P00726879 | PTIN |
| Phone | 3042322280 | PhoneNum |
| Preparation | 2017-10-25 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 50.73.168.161 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-10-25 | IPDt |
| IP Tm | 14:42:49 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | A750DAADF84FC480507117C937BA848B1354C102 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | DD3B745099E28F0770B79EF317CF45DE0C6BA033 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BENGY SWANSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2350 MAIN STREET | AddressLine1Txt |
| City | WHEELING | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,156,731 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1975 | FormationYr |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, PRESCRIPTION AND DEATH BENEFITS TO ELIGIBLE MEMBERS OF IRON WORKERS LOCALS 549 & 550 AND THEIR SPOUSES AND DEPENDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 11 | 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 | $6,852,633 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,104,510 | CYProgramServiceRevenueAmt |
| PY Investment Income | $169,532 | PYInvestmentIncomeAmt |
| CY Investment Income | $264,946 | CYInvestmentIncomeAmt |
| PY Other Revenue | $848 | PYOtherRevenueAmt |
| CY Other Revenue | $75 | CYOtherRevenueAmt |
| PY Total Revenue | $7,023,013 | PYTotalRevenueAmt |
| CY Total Revenue | $8,369,531 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $8,275,394 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $8,938,566 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $997,957 | PYOtherExpensesAmt |
| CY Other Expenses | $931,401 | CYOtherExpensesAmt |
| PY Total Expenses | $9,273,351 | PYTotalExpensesAmt |
| CY Total Expenses | $9,869,967 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,250,338 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,500,436 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,632,700 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,221,070 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $132,046 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $151,141 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,500,654 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,069,929 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE TRUST FUND IS CREATED, ESTABLISHED AND MAINTAINED, (AND THE TRUSTEES AGREE TO RECEIVE, HOLD AND ADMINISTER), TO PROVIDE BENEFITS FOR MEMBERS AND THEIR BENEFICIARIES IN ACCORDANCE WITH THE PLAN DOCUMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE IRON WORKERS LOCALS 549 & 550 MEDICAL & BENEFIT PLAN IS A DEFINED BENEFIT HEALTH AND WELFARE PLAN THAT PROVIDES BENEFITS TO ELIGIBLE MEMBERS OF IRON WORKERS LOCALS 549 AND 550 WHO HAVE COMPLETED THE REQUIRED SERVICE HOURS FOR AN EMPLOYER WHO IS SUBJECT TO THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENTS BETWEEN THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL AND ORNAMENTAL IRONWORKERS LOCALS UNIONS 549 AND 550 AND THE OHIO VALLEY CONSTRUCTION EMPLOYERS COUNCIL INC AND THE STRUCTURAL CONTRACTORS AND INDEPENDENT EMPLOYERS ASSOCIATION OF CANTON OHIO. THE PLAN PROVIDES FOR ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, PRESCRIPTION AND DEATH BENEFITS COVERING APPROXIMATELY 834 ELIGIBLE MEMBERS AND THEIR SPOUSES AND 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | 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 | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 11 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | 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 | JENNIFER L DEKLEVER (CDS ADMINISTRATIONS INC) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4122244453 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 BLVD OF THE ALLIES FIFTH FLOOR | AddressLine1Txt |
| City | PITTSBRUGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152221219 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| BENGY SWANSON | |||||||
| CO-CHAIRMAN/EMPLOYEE TRUST | 0.50 | 48.00 | Yes (X) | Yes (X) | $0 | $79,896 | $56,883 |
| WILLIAM SHERER II | |||||||
| CO-CHAIRMAN/EMPLOYEE TRUST | 0.50 | 48.00 | Yes (X) | Yes (X) | $0 | $74,780 | $66,589 |
| KELLY DIERKES | |||||||
| EMPLOYEE TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| KRISTOFER FORBES | |||||||
| EMPLOYEE TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| THERON HODGE | |||||||
| EMPLOYEE TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| RICK MOSS | |||||||
| EMPLOYEE TRUSTEE | 0.50 | 48.00 | Yes (X) | $0 | $67,945 | $64,538 | |
| KEITH LEPAGE | |||||||
| SECRETARY/ EMPLOYER TRUSTE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JOHN HUMPE | |||||||
| EMPLOYER TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| BRIAN SELINKSY | |||||||
| EMPLOYER TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| KIM CARFAGNA | |||||||
| EMPLOYER TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS LISTON | |||||||
| EMPLOYER TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| GEOFF NICELY | |||||||
| EMPLOYEE TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $222,621 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $188,010 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ANTHEM BLUE CROSS BLUE SHIELD | |||||
| PO BOX 951254 | CLEVELAND | OH | 44193 | MEDICAL INSURANCE ADMINISTRATION FEES | $240,935 |
| BENESYS INC | |||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | ADMINISTRATION FEES | $152,117 |
| CDS ADMINISTRATORS INC | |||||
| 60 BOULEVARD OF THE ALLIES FIFTH F | PITTSBURGH | PA | 15222 | ADMINISTRATION FEES | $144,356 |
| CONDUENT HR CONSULTING | |||||
| 120 SOUTH SIXTH STREET SUITE 2260 | MINNEAPOLIS | MN | 55042 | CONSULTING AND ACTUARIAL FEES | $105,259 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTION | 525120 | $6,786,751 | $6,786,751 |
| RETIREE AND MEMBER SELF-PAY | 525120 | $1,317,759 | $1,317,759 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,104,510 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $222,560 | TotalRevenueColumnAmt |
| Exclusion | $222,560 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,829,586 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,787,200 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $42,386 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,386 | TotalRevenueColumnAmt |
| Exclusion | $42,386 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 525120 | BusinessCd |
| Total Revenue Column | $75 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $75 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $75 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,369,531 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,104,585 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $264,946 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,938,566 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,375 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,831 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,435 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $732,731 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,510 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,159 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,512 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| TRANSITIONAL REINSURANC | $36,547 |
| BANK CHARGES | $2,301 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,869,967 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $924,403 | BOYAmt |
| EOY | $1,191,168 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,553,755 | BOYAmt |
| EOY | $1,374,185 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $544,530 | BOYAmt |
| EOY | $644,288 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,054 | BOYAmt |
| EOY | $151,361 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,545,276 | BOYAmt |
| EOY | $6,834,299 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,682 | BOYAmt |
| EOY | $25,769 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,632,700 | BOYAmt |
| EOY | $10,221,070 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,046 | BOYAmt |
| EOY | $151,141 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,046 | BOYAmt |
| EOY | $151,141 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
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 | $11,500,654 | BOYAmt |
| EOY | $10,069,929 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,500,654 | BOYAmt |
| EOY | $10,069,929 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,632,700 | BOYAmt |
| EOY | $10,221,070 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,500,436 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $69,711 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $8,413,807 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $69,711 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $69,711 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,344,096 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $25,435 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $25,435 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,369,531 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,844,532 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,844,532 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $25,435 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $25,435 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,869,967 | TotalExpensesPerForm990Amt |
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 (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BENGY SWANSON | ||||||||||||||
| CO-CHAIRMAN/EMPLOYEE TRUST | $0 | $68,502 | $0 | $0 | $0 | $11,394 | $0 | $42,688 | $0 | $14,195 | $0 | $136,779 | $0 | $0 |
| WILLIAM SHERER II | ||||||||||||||
| CO-CHAIRMAN/EMPLOYEE TRUST | $0 | $74,780 | $0 | $0 | $0 | $0 | $0 | $49,684 | $0 | $16,905 | $0 | $141,369 | $0 | $0 |
| RICK MOSS | ||||||||||||||
| EMPLOYEE TRUSTEE | $0 | $67,945 | $0 | $0 | $0 | $0 | $0 | $47,633 | $0 | $16,905 | $0 | $132,483 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE TRUSTEES FOR THE FUND ENGAGED BENESYS INC TO PROVIDE ADMINISTRATIVE SERVICES FOR THE PLAN EFFECTIVE 4/1/10. EFFECTIVE SEPTEMBER 30, 2016, THE PLAN TERMINATED ITS RELATIONSHIP WITH ITS THIRD PARTY ADMINISTRATOR, BENESYS. THE PLAN'S NEW THIRD PARTY ADMINISTRATOR, CENTRAL DATA SERVICES, ASSUMED RESPONSIBILITY OF THE PLAN ON OCTOBER 1, 2016. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE COMPLETED 990, IN DRAFT VERSION, IS EMAILED TO THE CO-CHAIRMEN PRIOR TO ITS FINALIZATION. ANY QUESTIONS, COMMENTS, AND CONCERNS ARE DISCUSSED AND RESOLVED PRIOR TO THE FILING OF THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY DIRECTOR, PRINCIPAL OFFICER, TRUSTEE OR ADMINISTRATOR OF THE ORGANIZATION HAS A DUTY TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE GOVERNING BOARD. THE GOVERNING BOARD THEN DISCUSSES AND VOTES UPON THE DETERMINATION OF A CONFLICT OF INTEREST. IF THE BOARD BELIEVES THAT AN ACTUAL OR POSSIBLE CONFLICT WAS NOT DISCLOSED AND UPON FURTHER EXPLANATION DETERMINES THAT THERE WAS A FAILURE TO DISCLOSE, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN. EACH DIRECTOR, PRINCIPAL OFFICER, TRUSTEE OR ADMINISTRATOR OF THE GOVERNING BOARD IS REQUIRED TO SIGN AN ANNUAL STATEMENT. PERIODIC REVIEWS WILL ALSO BE CONDUCTED WHICH MAY INCLUDE THE USE OF OUTSIDE EXPERTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. |
| FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC | BENGY SWANSON - 2350 MAIN STREET, WHEELING, WV 26003. WILLIAM SHERER II - 618 HIGH AVENUE NW, CANTON, OH 44703. KELLY DIERKES - 45565 SR 78, WOODSFIELD, OH 43793. KRISTOFER FORBES - 229 BLACKS RUN ROAD, CORE, WV 26541. THERON HODGE - 618 HIGH AVENUE NW, CANTON, OH 44703. RICK MOSS - 618 HIGH AVENUE NW, CANTON, OH 44703. KEITH LEPAGE - PO BOX 8444, CANTON, OH 44711. JOHN HUMPE - 1B-31 KINGSDALE ROAD, STEUBENVILLE, OH 43952. BRIAN SELINKSY - 2009 QUIMBY AVENUE SW, CANTON, OH 44706. KIM CARFAGNA - 200 GC & P ROAD, PO BOX 6253, WHEELING, WV 26003. THOMAS LISTON - 210 WASHINGTON, PO BOX 490, DRAVOSBURG, PA 15034. GEOFF NICELY - 1249 DUEBER AVENUE SW, CANTON, OH 44706. |
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 | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| IRON WORKERS LOCAL 549 | ||||||||
| 2350 MAIN STREET | WHEELING | WV | 26003 | 550241628 | LOCAL LABOR UNION PROVIDING SERVICES TO MEMBERS AND ASSISTANCE TO EMPLOYERS | WV | 501(C)(5) | 0 |
| IRON WORKERS LOCAL 550 | ||||||||
| 618 HIGH AVENUE NW | CANTON | OH | 44703 | 340225474 | LOCAL LABOR UNION PROVIDING SERVICES TO MEMBERS AND ASSISTANCE TO EMPLOYERS | OH | 501(C)(5) | 0 |
| IRON WORKERS LOCALS 549 & 550 SECURITY PLAN | ||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | 341399439 | DEFINED CONTRIBUTION PLAN COVERING ELIGIBLE WORKERS UNDER LOCAL AGREEMENT | WV | 401(A)/501(A) | 0 |
| IRON WORKERS LOCALS 549 & 550 PENSION PLAN | ||||||||
| 700 TOWER DRIVE SUITE 300 | TROY | MI | 48098 | 556027928 | DEFINED BENEFIT PENSION PLAN COVERING ELIGIBLE MEMBERS OF LOCAL UNIONS | WV | 401(A)/501(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 | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | 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 | 0 | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, PART V, LINE 1: | FormAndLineReferenceDesc |
| Explanation | P: THE IRON WORKERS LOCAL 549 & 550 SECURITY PLAN, MEDICAL AND BENEFIT PLAN, AND PENSION PLAN BEGAN REIMBURSING THE LOCALS FOR LOST WAGES OF TRUSTEES TO ATTEND MEETINGS. THE TRUSTEES WERE ISSUED A W2 FOR THEIR COMPENSATION FROM THEIR RESPECTIVE LOCALS. | ExplanationTxt |