IRON WORKERS LOCAL 25 HEALTH CARE TR: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- IRON WORKERS LOCAL 25 HEALTH CARE TR (EIN 38-6216995)
- Tax period
- 2015-05-01 to 2016-04-30
- Filed
- 2017-02-22
- IRS object ID
- 201700539349301300
- Schema version
- 2015v3.0
- 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 | 2017-02-22T13:29:00-06:00 | ReturnTs |
| Tax Period End | 2016-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 381357951 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2601 CAMBRIDGE COURT SUITE 500 | AddressLine1Txt |
| City | AUBURN HILLS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48326 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 386216995 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRON WORKERS LOCAL NO 25 | BusinessNameLine1Txt |
| Business Name Line2 | HEALTH FUND OF EASTERN MICHIGAN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IRON | BusinessNameControlTxt |
| Phone | 2483473100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8006 | AddressLine1Txt |
| City | NOVI | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 483768006 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dennis Kramer | PersonNm |
| Person Title | Fund Administrator | PersonTitleTxt |
| Phone | 2483473100 | PhoneNum |
| Signature | 2017-02-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LYNNE HUISMANN | PreparerPersonNm |
| PTIN | P00053811 | PTIN |
| Phone | 2483757100 | PhoneNum |
| Preparation | 2017-02-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN RIECKOFF | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8006 | AddressLine1Txt |
| City | NOVI | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 483768006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $33,830,914 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.iw25fringe.org/ | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1950 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH INSURANCE BENEFITS TO ELIGIBLE MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 6 | 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 | $26,137,896 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $28,760,441 | CYProgramServiceRevenueAmt |
| PY Investment Income | $859,268 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,041,202 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $19,238 | CYOtherRevenueAmt |
| PY Total Revenue | $26,997,164 | PYTotalRevenueAmt |
| CY Total Revenue | $29,820,881 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $22,725,018 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $25,664,343 | 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 | $2,526,899 | PYOtherExpensesAmt |
| CY Other Expenses | $2,647,350 | CYOtherExpensesAmt |
| PY Total Expenses | $25,251,917 | PYTotalExpensesAmt |
| CY Total Expenses | $28,311,693 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,745,247 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,509,188 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $33,237,635 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,972,989 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,064,990 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,661,566 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,172,645 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,311,423 | NetAssetsOrFundBalancesEOYAmt |
| Mission | NONE | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE FUND PROVIDES HEALTH INSURANCE BENEFITS TO ELIGIBLE MEMBERS. APPROXIMATELY 2,145 MEMBERS ARE COVERED. | 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 | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | Yes (1) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | 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 | DENNIS KRAMER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2483473100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8006 | AddressLine1Txt |
| City | NOVI | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 483768006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JOHN RIECKHOFF | ||||||||
| CHAIRMAN | 10.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PATRICK BAKER | ||||||||
| EMPLOYER TRUSTEE | 10.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES BUZZIE | ||||||||
| EMPLOYER TRUSTEE | 10.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL DEAN | ||||||||
| UNION TRUSTEE | 10.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GARY SIMMONS | ||||||||
| UNION TRUSTEE | 10.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| COLIN MILLARD | ||||||||
| UNION TRUSTEE | 10.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DENNIS KRAMER | ||||||||
| ADMINISTRATOR | 10.00 | 40.00 | $0 | $146,852 | $34,120 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $146,852 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $34,120 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLUE CROSS BLUE SHIELD | |||||
| 600 E LAFAYETTE | DETROIT | MI | 48226 | CLAIMS SERVICES | $1,218,748 |
| SULLIVAN WARD ASHER & PATTON PC | |||||
| 25800 NORTHWESTERN HIGHWAY 1000 MAC | SOUTHFIELD | MI | 48075 | LEGAL SERVICES | $105,244 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $22,123,248 | $22,123,248 |
| SELF-PAYMENTS | 900099 | $6,637,193 | $6,637,193 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $28,760,441 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,040,582 | TotalRevenueColumnAmt |
| Exclusion | $1,040,582 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,010,653 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,010,033 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $620 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $620 | TotalRevenueColumnAmt |
| Exclusion | $620 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LIQUIDATED DAMAGES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $19,238 | TotalRevenueColumnAmt |
| Exclusion | $19,238 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $19,238 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,820,881 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,760,441 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,060,440 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,664,343 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,244 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,485 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,988 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,230 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,822 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,954 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,114 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,314 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CLAIMS ADMIN FEE | $1,218,748 |
| CONTRACTED SALARIES AND | $464,865 |
| MICHIGAN CLAIMS TAX | $124,047 |
| PRINTING EXPENSE | $15,257 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,282 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,311,693 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,049,280 | BOYAmt |
| EOY | $1,552,428 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,486,542 | BOYAmt |
| EOY | $3,831,371 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $738,543 | BOYAmt |
| EOY | $947,840 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,171,834 | BOYAmt |
| EOY | $20,654,296 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,399,865 | BOYAmt |
| EOY | $10,763,846 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $391,571 | BOYAmt |
| EOY | $223,208 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,237,635 | BOYAmt |
| EOY | $37,972,989 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,276 | BOYAmt |
| EOY | $345,125 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,714 | BOYAmt |
| EOY | $110,441 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,857,000 | BOYAmt |
| EOY | $24,206,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,064,990 | BOYAmt |
| EOY | $24,661,566 | 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 | $15,172,645 | BOYAmt |
| EOY | $13,311,423 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,172,645 | BOYAmt |
| EOY | $13,311,423 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,237,635 | BOYAmt |
| EOY | $37,972,989 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,509,188 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$872,499 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$2,497,911 | 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMON COLLECTIVE TRUST FUND | Desc |
| Book Value | $10,763,846 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $10,763,846 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLAIMS RESERVE | Desc |
| Amt | $24,206,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $24,206,000 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $28,948,382 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$872,499 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$872,499 | RevenueNotReportedAmt |
| Revenue Subtotal | $29,820,881 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $29,820,881 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $28,311,693 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $28,311,693 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $28,311,693 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENNIS KRAMER | PersonNm |
| Title | ADMINISTRATOR | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $146,852 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $23,920 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $10,200 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $180,972 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 7a | THREE MEMEBERS OF THE BOARD ARE APPOINTED BY BRIDGE STRUCTURAL & ORNAMENTAL IRON WORKERS LOCAL 25 AND THREE MEMBERS OF THE BOARDS ARE APPOINTED BY GREAT LAKES FABRICATORS & ERECTORS INDUSTRY PROMOTION & IMPROVEMENT. |
| Form 990, Part VI, Section B, line 11 | THE 990 IS REVIEWED BY FUND ADMINISTRATOR BEFORE BEING FILED. |
| Form 990, Part VI, Section C, line 19 | DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| Form 990, Part XI, line 9: | CHANGE IN THE RESERVE FOR UNPAID BENEFITS AND CLAIMS -6,349,000. TRANSFER IN 3,851,089. |
| MERGER OF PLAN | EFFECTIVE SEPTEMBER 1, 2015, THE IRON WORKERS LOCAL NO. 340 HEALTH PLAN MERGED INTO THE IRON WORKERS LOCAL NO. 25 HEALTH FUND OF EASTERN MICHIGAN. ALL OF THE ASSETS AND LIABILITIES WERE ASSUMED BY THE FUND. AS THE FUND CONTINUES OPERATIONS, THE IRON WORKERS LOCAL NO. 25 HEALTH FUND OF EASTERN MICHIGAN BOARD OF TRUSTEES WILL MAINTAIN CONTROL OF THE ORGANIZATION. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|
| IRON WORKERS' LOCAL NO 25 VACATION PAY FUND | |||||||||
| 25150 TRANS X DRIVE PO BOX 8006 | Novi | MI | 48376 | 386074498 | TO PROVIDE VACATION PAY BENEFITS TO ELIGIBLE MEMBERS | MI | 501(C)9 | 0 | |
| IRON WORKERS' LOCAL NO 25 TRAINING FUND | |||||||||
| 25150 TRANS X DRIVE PO BOX 8006 | Novi | MI | 48376 | 386056778 | TO PROVIDE APPRENTICESHIP TRAINING TO ELIGIBLE MEMBERS | MI | 501(C)3 | 0 | 2 |
| IRON WORKERS' LOCAL NO 25 PENSION FUND | |||||||||
| 25150 TRANS X DRIVE PO BOX 8006 | Novi | MI | 48376 | 386056780 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501(A) | 0 | |
| IRON WORKERS' INDIVIDUAL ACCOUNT RETIREMENT FUND | |||||||||
| 25150 TRANS X DRIVE PO BOX 8006 | Novi | MI | 48376 | 382701160 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501(A) | 0 | |
| IRON WORKERS' LOCAL NO 25 EXCESS BENEFIT PLAN | |||||||||
| 25150 TRANS X DRIVE PO BOX 8006 | Novi | MI | 48376 | 621628470 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501(A) | 0 | |
| IRON WORKERS' LOCAL NO 25 DEFINED CONTRIBUTION PENSION FUND PLAN | |||||||||
| 25150 TRANS X DRIVE PO BOX 8006 | NOVI | MI | 48376 | 272392474 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501(A) | 0 | |
| BRIDGE STRUCTURAL & ORNAMENTAL IRON WORKERS LOCAL 25 | |||||||||
| 25150 TRANS X DRIVE PO BOX 8006 | NOVI | MI | 48376 | 380679172 | TO PROMOTE A HIGHER LEVEL OF SKILL | MI | 501(C)(5) | 0 | |
| GREAT LAKES FABRICATORS & ERECTORS INDUSTRY PROMOTION & IMPROVEMENT | |||||||||
| 28411 NORTHWESTERN HWY STE 825 | SOUTHFIELD | MI | 48034 | 386099831 | TO PROMOTE THE INDUSTRY OF FABRICATING, MANUFACTURING, & ERECTING STEEL | MI | 501(C)(6) | 0 | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (17 entries)
| ALFORD CONSTRUCTION GROUPLLC |
| AMS STEEL LLC |
| ARISTEO INSTALLLATION LLC |
| ASSEMBLERS LLC |
| B & A STRUCTURAL STEEL LLC |
| DEEP SOUTH CRANE & RIGGING LLC |
| EXPO LABOR PROS LLC |
| FOCO METAL WORKS LLC |
| HAMILTON CONTRACTING LLC |
| IDEAL CONTRACTING LLC |
| IVY DEVELOPMENT AGENCY LLC |
| LABOR SERVICES LLC |
| MSR INDUSTRIAL SERVICES LLC |
| SECURITY DOOR SYSTEMS LLC |
| TOOLES CONTRACTING GROUP LLC |
| WEST WIND REINFORCING LLC |
| WHALEY CONSTRUCTORS LLC |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (185 entries)
| AC DELLOVADE INC |
| ACE STEEL ERECTION INC |
| ALBERICI CONSTRUCTORS INC |
| ALLIED INDUSTRIAL GROUP INC |
| ALSTOM POWER INC |
| AMERICAN BRIDGE COMPANY |
| AMERICAN INDUSTRIAL DOOR CO |
| AP COM POWER INC |
| ARISTEO CONSTRUCTION COMPANY |
| ASSEMBLERS PRECAST & STEEL SRV |
| ASSEMBLERS INC |
| ATLAS INDUSTRIAL CONTRACTORS |
| AUSTIN COMPANY |
| AUTOMATIC SYSTEMS INC |
| B & B CONCRETE PLACEMENT |
| BARNHART CRANE & RIGGING |
| BARTON MALOW CONSTRUCTORS |
| BARTON MALOW RIGGING CO |
| BEE STEEL INC |
| BELLE RIVER INDUSTRIAL SERVICE |
| BELT MAINTENANCE MIDWEST |
| BIGGE CRANE & RIGGING CO |
| BIRDAIR INC |
| BLACK SWAMP STEEL INC |
| BOLDT COMPANY THE |
| BRAND ENERGY SERVICES |
| BRENCAL CONTRACTORS INC |
| BRISTOL ERECTORS INC |
| C M F GROUP INC |
| CL RIECKHOFF COMPANY INC |
| CR MEYER AND SONS COMPANY |
| CARDINAL CONTRACTING |
| CENTRAL CONVEYOR COMPANY |
| CHARLES SINELLI & SONS INC |
| CITY RE-STEEL COMPANY INC |
| CITY STEEL INC |
| CLS CONSTRUCTION SERVICES INC |
| COMMERCIAL CONSTRUCTION INC |
| COMMERCIAL CONTRACTING CORP |
| CONSOLIDATED RIGGERS INC |
| CONTINENTAL IND SERV & SUPPLY |
| CONVENTION & SHOW SERVICES INC |
| COUTURIER IRON CRAFT INC |
| CULVER DEVELOPMENT |
| D & D MACHINERY MOVERS INC |
| DK STEEL ERECTORS INC |
| DAVIS IRON WORKS INC |
| DAYS CORPORATION |
| DAYS CORPORATION (RIGGING) |
| DEARBORN MID-WEST CONVEYOR CO |
| DEARBORN CRANE & ENGINEERING CO |
| DOBSON INDUSTRIAL INC |
| DON FRUCHEY INC |
| DOUGLAS STEEL ERECTION CO |
| DUKE & DUKE SERVICES INC |
| DURR SYSTEMS INC |
| DYCON INC |
| E L S CONSTRUCTION INC |
| ENCLOS CORPORATION |
| ERICKSON TRUCKING |
| FATA AUTOMATION INC |
| FOREST CITY ERECTORS INC |
| FORT WAYNE REINFORCING INC |
| FOUNDATION STEEL |
| FREEMAN DECORATING COMPANY |
| FUTURE FENCE COMPANY |
| G & G STEEL |
| G & L CORPORATION |
| G E M INDUSTRIAL INC |
| GM REFRACTORIES INC |
| GALLAGHER-KAISER CORPORATION |
| GELOCK TRANSFER LINE INC |
| GENERAL STEEL ERECTORS INC |
| GENESEE FENCE & SUPPLY CO |
| GERACE CONSTRUCTION COMPANY |
| GRANGER CONSTRUCTION COMPANY |
| GRAYCOR INDUSTRIAL CONTRACTORS |
| GURTZWEILER INC HENRY |
| HACKETT CONSTRUCTION CO |
| HARRIS STEEL INC |
| HAYES MECHANICAL INC |
| HENRY GURTZWEILER INC |
| HOLLY CONSTRUCTION COMPANY |
| HOOSIER CRANE SERVICE CO |
| INDUSTRIAL FENCE & LANDSCAPING |
| INDUSTRIAL MAINTENANCE SERVICE |
| INTERNATIONAL CHIMNEY CORP |
| INTERNATIONAL INDUSTRIAL CONTRACTING CORPORATION |
| J & J INDUSTRIAL MAINTENANCE |
| J & S CONSTRUCTION CO |
| J S ALBERICI |
| JR JENSEN |
| JERICO CONSTRUCTION |
| JUDD INDUSTRIAL CONTRINC |
| JUSTICE FENCE |
| K V M DOOR SYSTEMS INC |
| KIEWIT NEAL STATION ENVIRONMTL |
| KING ERECTORS INC |
| KIRBY STEEL INC |
| LAPEER STEEL INC |
| LEE MACHINERY MOVERS INC |
| LESCO DESIGN & MFG CO INC |
| LILJA CORP |
| MACOMB IRON |
| MAMMOET USA NORTH INC |
| MANISTEE WELDING & PIPING |
| MAP MECHANICAL CONTRATORS INC |
| MARX CONTRACTING INC |
| MEN OF STEEL INC |
| METAL BUILDING CONTRACTORS |
| METRO ELEVATOR CO INC |
| METRO INDUSTRIAL CONTR INC |
| MICH ST BLDG TRADES COUNCIL |
| MICHIGAN FENCE COMPANY INC |
| MICHIGAN STEEL ERECTORS INC |
| MID AMERICAN GUNITE INC |
| MIDWEST STEEL INCSOMERSET RESOURCES INC |
| MILLER TRUCK & STORAGE |
| MIRON CONSTRUCTION CO INC |
| MONARCH WELDING & ENGINEERING |
| MOUND STEEL & SUPPLY INC |
| N B PROCESSING |
| NATIONAL STEEL ERECTION INC |
| NOBLE FENCE CO |
| NORTH CHANNEL CONSTR CO INC |
| NORTHERN BOILER & MECH CONTR |
| OAK MOUNTAIN INDUSTRIES -OMI |
| OBRITAL ENGINEERING INC |
| OSCAR J BOLDT CONST CO |
| OUTSIDE THE LINES INC |
| OVERHEAD CONVEYOR COMPANY |
| OVERHEAD DOOR COMPANYLANSING |
| PAPALAS & CO JOHN A |
| PAULY JAIL BUILDING COMPANY |
| PEARSON EQUIPMENT & SERV CO |
| PHOENIX MACHINERY MOVERS INC |
| PIQUA STEEL COMPANY |
| PRECAST SERVICES INC |
| PREMIUM DOOR & MORE |
| PRO SERVICES INC |
| PRO-BEL ENTERPRISES LTD |
| PRO-TEAM CONNECTORS INC |
| QUALITY RE-STEEL INC |
| QUALITY STEEL FABRICATING & ERECTING |
| REDINGER STEEL ERECTORS INC |
| RITE WAY FENCE INC |
| RMF NOOTER INC |
| ROBERTS STEEL ERECTION CO |
| ROUGH BROTHERS INC |
| ROY NESS CONTRACTING & SALES |
| S C I MACHINERY MOVERS INC |
| S T B ERECTORS INC |
| SAV'S WELDING SERVICES INC |
| SCHWEITZER INC |
| SCISTEELCON |
| SHEPARD EXPOSITION SERVICES |
| SHOULDICE INDUSTRIAL INC |
| SONGER STEEL SRVCINC (SSSI) |
| STATE GROUP INDUST(USA) LMTD |
| STEEL ERECTORS INC |
| STERLING ERECTORS INC |
| STEWART CONTRACTING CORP WJ |
| STONE & WEBSTERCBI |
| STRAND CONSTRUCTORS INC |
| STRESCORE INC |
| SYSTEMS ENTERPRISE CORP |
| T H STEEL INC |
| TEACHOUT'S INDUSTRIAL CONTRACT |
| TITUS WELDING COMPANY |
| TRI-STEEL INC |
| TYJAX IRONWORKS INC |
| UNION PAYROLL AGENCY INC |
| VERTEX STEEL INC |
| W & G INCORPORATED |
| WALBRIDGE EQUIPMENT INSTL |
| WALBRIDGE TOOLING SERVICES |
| WALKER STEEL |
| WASHAW CONSTRUCTION INC |
| WEST MICHIGAN EARTH MANAGEMENT |
| WESTON INDUSTRIAL SERVICE INC |
| WHALEY STEEL CORPORATION |
| WHITE CONSTRUCTION INC |
| WOLVERINE DECK & SIDING |
| WOLVERINE STEEL ERECTORS INC |
| WOODRUFF CONTRACTING INC |
| 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 | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRON WORKERS' LOCAL NO 25 PENSION FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionTypeTxt |
| Involved | $625,868 | InvolvedAmt |
| Method Of Amount Determination | ACTUAL VALUE | MethodOfAmountDeterminationTxt |