IBEW LOCAL 317 SUPPLEMENTAL HEALTH BENEFIT & TRUST FUND: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: IBEW LOCAL 317 SUPPLEMENTAL HEALTH BENEFIT & TRUST FUND (EIN 55-0751125)
Tax period: 2014-09-01 to 2015-08-31
Filed: 2016-02-24
IRS object ID: 201600559349300930
Schema version: 2014v6.0
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-02-24T15:35:35-06:00	ReturnTs
Tax Period End	2015-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	550621482	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GRAY GRIFFITH & MAYS AC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	707 VIRGINIA STREETEASTSUITE 400	AddressLine1Txt
City	CHARLESTON	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	253012711	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	550751125	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	IBEW LOCAL 317 SUPPLEMENTAL HEALTH	BusinessNameLine1Txt
Business Name Line2	BENEFIT & TRUST FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	IBEW	BusinessNameControlTxt
Phone	3045250331	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O AMERICAN BEN CORP 3150 RT 60	AddressLine1Txt
City	ONA	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	25545	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHN GALLOWAY	PersonNm
Person Title	AMERICAN BENEFIT CORPORATION	PersonTitleTxt
Phone	3045250331	PhoneNum
Signature	2016-02-24	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	J RYAN LINDSAY	PreparerPersonNm
PTIN	P01835061	PTIN
Phone	3043459400	PhoneNum
Preparation	2016-02-24	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-08-17 19:52:53Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RALPH L DAWSON II	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O AMERICAN BEN CORP 3150 RT 60	AddressLine1Txt
City	ONA	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	25545	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,368,241	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Other	Yes (X)	TypeOfOrganizationOtherInd
Other Organization Dsc	HEALTH FUND	OtherOrganizationDsc
Formation	1996	FormationYr
Legal Domicile State	WV	LegalDomicileStateCd
Activity Or Mission	TO HELP DEFRAY AND LESSEN THE COST OF HEALTH INSURANCE COVERAGE TO RETIRED OR DISABLED PARTICIPANTS	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	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	$995,352	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,458,647	CYProgramServiceRevenueAmt
PY Investment Income	$90,353	PYInvestmentIncomeAmt
CY Investment Income	$66,950	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$4,212	CYOtherRevenueAmt
PY Total Revenue	$1,085,705	PYTotalRevenueAmt
CY Total Revenue	$1,529,809	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$897,963	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$838,918	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	$61,116	PYOtherExpensesAmt
CY Other Expenses	$67,604	CYOtherExpensesAmt
PY Total Expenses	$959,079	PYTotalExpensesAmt
CY Total Expenses	$906,522	CYTotalExpensesAmt
PY Revenues Less Expenses	$126,626	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$623,287	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,036,942	TotalAssetsBOYAmt
Total Assets EOY	$4,584,414	TotalAssetsEOYAmt
Total Liabilities BOY	$4,570	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,797	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,032,372	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,578,617	NetAssetsOrFundBalancesEOYAmt
Mission	TO HELP DEFRAY AND LESSEN THE COST OF HEALTH INSURANCE COVERAGE TO RETIRED OR DISABLED PARTICIPANTS	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$838,918	ExpenseAmt
Desc	TO HELP DEFRAY AND LESSEN THE COST OF HEALTH INSURANCE COVERAGE TO RETIRED OR DISABLED PARTICIPANTS.	Desc
Total Program Service Expenses	$838,918	TotalProgramServiceExpensesAmt
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	0	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
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	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	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	AMERICAN BENEFIT CORPOARATION - JOHN GALLOWAY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3045250331	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3150 US ROUTE 60	AddressLine1Txt
City	ONA	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	25545	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
RALPH DAWSON
CHAIRMAN	5.00	Yes (X)	$0	$0	$0
JAMES GILLETTE
TRUSTEE	5.00	Yes (X)	$0	$0	$0
CLAY HUDSON
TRUSTEE	5.00	Yes (X)	$0	$0	$0
THOMAS BRALEY
SECRETARY	5.00	Yes (X)	$0	$0	$0
TRAVIS SMITH
TRUSTEE	5.00	Yes (X)	$0	$0	$0
MICHAEL TACKETT
TRUSTEE	5.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	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
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EMPLOYER CONTRIBUTIONS	Desc
Business	525100	BusinessCd
Total Revenue Column	$1,458,647	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,458,647	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,458,647	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$90,751	TotalRevenueColumnAmt
Exclusion	$90,751	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$2,814,631	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$2,838,432	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$23,801	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$23,801	TotalRevenueColumnAmt
Exclusion	-$23,801	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC REV	Desc
Business	541200	BusinessCd
Total Revenue Column	$4,212	TotalRevenueColumnAmt
Exclusion	$4,212	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$4,212	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,529,809	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,458,647	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$71,162	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$838,918	TotalAmt
Program Services	$838,918	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$12,840	TotalAmt
Management And General	$12,840	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$11,999	TotalAmt
Management And General	$11,999	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$7,076	TotalAmt
Management And General	$7,076	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$29,166	TotalAmt
Management And General	$29,166	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,437	TotalAmt
Management And General	$2,437	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$134	TotalAmt
Management And General	$134	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,952	TotalAmt
Management And General	$3,952	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$906,522	TotalAmt
Program Services	$838,918	ProgramServicesAmt
Management And General	$67,604	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,439,674	BOYAmt
EOY	$2,486,412	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$113,571	BOYAmt
EOY	$136,036	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,483,697	BOYAmt
EOY	$1,961,966	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,036,942	BOYAmt
EOY	$4,584,414	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$4,570	BOYAmt
EOY	$5,797	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,570	BOYAmt
EOY	$5,797	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	$4,032,372	BOYAmt
EOY	$4,578,617	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,032,372	BOYAmt
EOY	$4,578,617	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,036,942	BOYAmt
EOY	$4,584,414	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$623,287	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$77,042	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$1,452,767	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$77,042	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$77,042	RevenueNotReportedAmt
Revenue Subtotal	$1,529,809	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,529,809	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$906,522	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$906,522	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$906,522	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11	FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES' CHAIRMAN AND SECRETARY BEFORE THEY SIGN AND FILE THE FORM 990
FORM 990, PART VI, SECTION B, LINE 12C	TRUSTEES ATTEND MEETINGS ON FIDUCIARY RESPONSIBILITIES. THE BOARD OF TRUSTEES FUNCTIONS AS A WHOLE; NO INDIVIDUAL TRUSTEE CAN ACT ALONE.
FORM 990, PART VI, SECTION C, LINE 18	THE FUND MAKES AVAILABLE ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	THE FUND MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:	TRUSTEES ATTEND MEETINGS ON FIDUCIARY RESPONSIBILITIES. THE BOARD OF TRUSTEES FUNTIONS AS A WHOLE; NO INDIVIDUAL TRUSTEE CAN ACT ALONE.