2016-08-01T18:19:01-05:00 2015-12-31 464370753 BALDWIN & BALDWIN PLLC 701 N 44TH ST PHOENIX AZ 850086504 990 2015-01-01 870496328 IBEW WESTERN UTILITIES HEALTH AND WELFARE TRUST FUND IBEW 9252089999 7180 KOLL CENTER PARKWAY 200 PLEASANTON CA 94566 JULIE LEWIS CHAIRPERSON 9252089999 2016-08-01 true ROBERT H BALDWIN P00815972 4807369200 2016-08-01 2015 2016-12-15 16:53:06Z BOARD OF TRUSTEES 7180 KOLL CENTER PARKWAY 200 PLEASONTON CA 94566 42222906 false X X 1991 UT TO PROVIDE MEDICAL, DENTAL AND LIFE INSURANCE BENEFITS TO PARTICIPANTS OF THE PLAN. 8 8 0 0 0 33668471 36700601 1828719 411395 0 35497190 37111996 0 32961247 38842137 0 0 0 1201532 1050714 34162779 39892851 1334411 -2780855 17042403 16521099 5721733 8376520 11320670 8144579 TO PROVIDE MEDICAL, DENTAL AND LIFE INSURANCE BENEFITS TO PARTICIPANTS OF THE PLAN. false false 39892851 THE PLAN PROVIDES MEDICAL, DENTAL AND LIFE INSURANCE BENEFITS UNDER A COLLECTIVELY BARGAINED AGREEMENT BETWEEN IBEW LOCAL UNION 57 AND PACIFICORP DBA ROCKY MOUNTAIN POWER. 39892851 false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 1253 0 0 false false false false false false X 8 8 false false false false false false false true true false false true true true true true true false false false X BENESYS 9253987060 7180 KOLL CENTER PARKWAY STE 200 PLEASANTON CA 94566 X TRAVIS ERI SECRETARY 1.00 1.00 X X 0 0 0 GARY COX TRUSTEE 1.00 1.00 X 0 0 0 BRENT DONOHUE TRUSTEE 1.00 1.00 X 0 0 0 CALVIN OCKEY TRUSTEE 1.00 1.00 X 0 0 0 JULIE LEWIS CHAIRPERSON 1.00 1.00 X X 0 0 0 PAUL RADAKOVICH TRUSTEE 1.00 1.00 X 0 0 0 DANA RALSTON TRUSTEE 1.00 1.00 X 0 0 0 EUGENE MORRIS II TRUSTEE 1.00 1.00 X 0 0 0 false false false BENESYS 7180 KOLL CENTER PARKWAY STE 200 PLEASANTON CA 94566 ADMINISTRATOR 511695 THE SEGAL COMPANY 1230 WEST WASHINGTON STREET STE 5 TEMPE AZ 85281 CONSULTANT 232826 2 EMPLOYER CONTRIBUTIONS 525100 26148788 26148788 PARTICIPANT CONTRIBUTIONS 525100 10551813 10551813 36700601 360899 360899 5161406 5110910 50496 50496 50496 37111996 36751097 360899 38842137 516172 37786 16000 33598 349706 82247 1265 11448 DUES AND EXPENSES 2480 MISCELLANEOUS 12 39892851 0 0 0 152163 2631755 739898 1024379 864918 60594 10999 15805267 12273529 17042403 16521099 345857 251374 5375876 8125146 5721733 8376520 X 11320670 8144579 11320670 8144579 17042403 16521099 -2780855 -395236 X false true X true false CLAIMS INCURRED BUT NOT REPORTED 7589000 HEALTH AND DENTAL CLAIMS PAYABLE 536146 8125146 X 36683162 -395236 -395236 37078398 33598 33598 37111996 37109983 37109983 33598 2749270 2782868 39892851 SCHEDULE D, PAGE 3, PART X THE FUND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE FUND IS ALSO EXEMPT FROM STATE INCOME TAXES. THE FUND HAS BEEN AMENDED SINCE RECEIVING ITS EXEMPT STATUS. HOWEVER, THE FUND ADMINISTRATOR BELIEVES THAT THE FUND IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, THEY BELIEVE THAT THE FUND IS QUALIFIED AND THE RELATED TRUST WAS EXEMPT FROM INCOME TAXES AS OF THE FINANCIAL STATEMENT DATE. TAX YEARS 2012 AND FORWARD REMAIN SUBJECT TO EXAMINATION FOR FEDERAL INCOME TAX PURPOSES. THE FUND USES A LOSS CONTINGENCY APPROACH FOR EVALUATING UNCERTAIN TAX POSITIONS. THE FUND CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, CHANGES IN TAX LAWS AND NEW AUTHORITATIVE RULINGS. SCHEDULE D, PAGE 4, PART XII, LINE 4B CHANGE IN BENEFITS PAYABLE 2,749,270 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AT THE BOARD OF TRUSTEES MEETING PRIOR TO FILING THE RETURN. ALL BOARD MEMEBERS HAVE THE OPPORTUNITY TO ASK QUESTIONS. THE BOARD CHAIRMAN SIGNS THE RETURN AT THE CONCLUSION OF THE DISCUSSION AND IS RESPONSIBLE FOR MAILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C EACH TRUSTEE SHALL BE REQUIRED TO REVIEW A COPY OF THE CONFLICT OF INTEREST POLICY AND TO ACKNOWLEDGE, IN WRITING, THAT HE OR SHE HAS DONE SO. EACH TRUSTEE SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH HE OR SHE IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST THAT MIGHT ARISE. FORM 990, PAGE 6, PART VI, LINE 19 THE DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST BY ANY INTERESTED PARTY. PACIFICORP IBEW LOCAL 57 RETIREMENT TRUST FUND 825 NE MULTNOMAH PORTLAND OR 97232 870640888 PROVIDE RE OR 501C9 N/A false PACIFICORP 825 NE MULTNOMAH PORTLAND OR 97232 870023145 UTILITYCON OR NA C CORP false false false false false false false false false false false false false false false false false false false false