IRON WORKERS LOCAL 25 HEALTH CARE TR: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- IRON WORKERS LOCAL 25 HEALTH CARE TR (EIN 38-6216995)
- Tax period
- 2013-05-01 to 2014-04-30
- Filed
- 2015-03-13
- IRS object ID
- 201520729349300037
- Schema version
- 2013v4.0
- 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 | 2015-03-13T13:35:30-05:00 | ReturnTs |
| Tax Period End | 2014-04-30 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2601 CAMBRIDGE COURT SUITE 500 | AddressLine1 |
| City | AUBURN HILLS | City |
| State | MI | State |
| ZIP Code | 48326 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-05-01 | 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 | BusinessNameLine1 |
| Business Name Line2 | HEALTH FUND OF EASTERN MICHIGAN | BusinessNameLine2 |
| 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 | AddressLine1 |
| City | NOVI | City |
| State | MI | State |
| ZIP Code | 483768006 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENNIS KRAMER | PersonNm |
| Person Title | FUND ADMINISTRATOR | PersonTitleTxt |
| Phone | 2483473100 | PhoneNum |
| Signature | 2015-03-09 | 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 | 5864164900 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN RIECKHOFF | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8006 | AddressLine1 |
| City | NOVI | City |
| State | MI | State |
| ZIP Code | 483768006 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,763,209 | 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 | 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 | $27,597,038 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $24,271,658 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,090,930 | PYInvestmentIncomeAmt |
| CY Investment Income | $604,721 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $29,687,968 | PYTotalRevenueAmt |
| CY Total Revenue | $24,876,379 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $26,849,382 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $23,679,491 | 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 | $2,791,797 | PYOtherExpensesAmt |
| CY Other Expenses | $2,571,879 | CYOtherExpensesAmt |
| PY Total Expenses | $29,641,179 | PYTotalExpensesAmt |
| CY Total Expenses | $26,251,370 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $46,789 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,374,991 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $32,929,604 | TotalAssetsBOYAmt |
| Total Assets EOY | $31,261,454 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $19,122,495 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,049,346 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,807,109 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,212,108 | 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 1,932 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 | Yes (1) | 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| 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 | 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 | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2483473100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8006 | AddressLine1 |
| City | NOVI | City |
| State | MI | State |
| ZIP Code | 483768006 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 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 |
|---|---|---|---|---|---|---|---|---|
| JACK O'DONNELL | ||||||||
| SECRETARY | 10.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PATRICK BUCK | ||||||||
| UNION TRUSTEE | 10.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVEN N GULICK | ||||||||
| UNION TRUSTEE | 10.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN RIECKHOFF | ||||||||
| CHAIRMAN | 10.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PATRICK DIMET | ||||||||
| EMPLOYER TRUSTEE 5/1/13 - 1/23/14 | 10.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FRANK NEHR JR | ||||||||
| EMPLOYER TRUSTEE | 10.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PATRICK BAKER | ||||||||
| EMPLOYER TRUSTEE 1/24/14 | 10.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DENNIS KRAMER | ||||||||
| ADMINISTRATOR | 10.00 | 40.00 | $0 | $133,755 | $31,898 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $133,755 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $31,898 | 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/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLUE CROSS BLUE SHIELD | |||||
| 600 E LAFAYETTE | DETROIT | MI | 48226 | CLAIMS SERVICES | $1,194,276 |
| SULLIVAN WARD ASHER & PATTON PC | |||||
| 25800 NORTHWESTERN HIGHWAY 100 MACC | SOUTHFIELD | MI | 48075 | LEGAL SERVICES | $222,291 |
| 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 | $16,333,981 | $16,333,981 |
| SELF-PAYMENTS | 900099 | $7,937,677 | $7,937,677 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $24,271,658 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $467,924 | TotalRevenueColumnAmt |
| Exclusion | $467,924 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,023,627 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $886,830 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $136,797 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $136,797 | TotalRevenueColumnAmt |
| Exclusion | $136,797 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,876,379 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,271,658 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $604,721 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,679,491 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,731 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,182 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,770 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,399 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,632 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,197 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,014 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,881 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CLAIMS ADMIN FEE | $1,194,276 |
| CONTRACTED SALARIES AND | $431,414 |
| MICHIGAN CLAIMS TAX | $170,316 |
| PRINTING EXPENSE | $27,360 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,707 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,251,370 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,950 | BOYAmt |
| EOY | $39,574 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $978,245 | BOYAmt |
| EOY | $255,245 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,047,940 | BOYAmt |
| EOY | $2,076,648 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,006,460 | BOYAmt |
| EOY | $930,011 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,379,420 | BOYAmt |
| EOY | $15,781,450 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,896,970 | BOYAmt |
| EOY | $11,735,270 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $594,619 | BOYAmt |
| EOY | $443,256 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,929,604 | BOYAmt |
| EOY | $31,261,454 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,368 | BOYAmt |
| EOY | $53,027 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,127 | BOYAmt |
| EOY | $152,319 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,944,000 | BOYAmt |
| EOY | $17,844,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,122,495 | BOYAmt |
| EOY | $18,049,346 | 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 | $13,807,109 | BOYAmt |
| EOY | $13,212,108 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,807,109 | BOYAmt |
| EOY | $13,212,108 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,929,604 | BOYAmt |
| EOY | $31,261,454 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,374,991 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$320,010 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,100,000 | 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 | $11,735,270 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $11,735,270 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLAIMS RESERVE | Desc |
| Amt | $17,844,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,844,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $24,556,369 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$320,010 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$320,010 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,876,379 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $24,876,379 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,251,370 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $26,251,370 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $26,251,370 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FUND HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE INDICATING THAT THE FUND, AS DESIGNED, IS QUALIFIED FOR TAX-EXEMPT TREATMENT UNDER THE APPLICABLE SECTION OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ACCORDANCE WITH GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE FUND'S TAX POSITION AND DOES NOT BELIEVE THE FUND HAS ANY UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE OR ADJUSTMENT TO THE FINANCIAL STATEMENTS. THE FUND ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO THE YEAR ENDED APRIL 30, 2012 | ExplanationTxt |
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 | $133,755 | 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 | $21,698 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $10,200 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $165,653 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 1,100,000. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | 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 | Yes (1) | |
| 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 | Yes (1) | 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) | Yes (1) | |
| 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) | Yes (1) | |
| 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) | Yes (1) | |
| 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) | Yes (1) | |
| MICHIGAN BUILDING AND CONSTRUCTION TRADES COUNCIL | |||||||||
| 435 WASHINGTON SQ S | LANSING | MI | 48933 | 205998051 | LOBBYING | MI | 501(C)(5) | 0 | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (7 entries)
| ATLAS INDUSTRIAL CONTRACTORS |
| B & A STRUCTURAL STEEL LLC |
| EASTERN SIGN TECH LLC |
| HAYES MECHANICAL INC |
| MSR INDUSTRIAL SERVICES LLC |
| DAVIS JD STEEL LLC |
| NATIONAL STEEL CITY LLC |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (85 entries)
| ANA ERECTORS INC |
| ACE STEEL ERECTION INC |
| ALBERICI CONSTRUCTION JS |
| AMERICAN BRIDGE COMPANY |
| AMERICAN ERECTORS INC |
| ASSEMBLERS PRECAST & STEEL SRV |
| ASSEMBLERS INC |
| AUTOMATIC SYSTEMS INC |
| B & B CONCRETE PLACEMENT |
| BARNHART CRANE & RIGGING |
| BEE STEEL INC |
| BLACK SWAMP STEEL INC |
| BOLDT COMPANY THE |
| BRISTOL ERECTORS INC |
| CANADIAN MACHINERY MOVERS |
| CENTRAL CONVEYOR COMPANY |
| CITY RE-STEEL COMPANY INC |
| CITY STEEL INC |
| CMF GROUP INC |
| COMMERCIAL CONSTRUCTION INC |
| COMMERCIAL CONTRACTING CORP |
| CONTINENTAL IND SERV & SUPPLY |
| CONVENTION & SHOW SERVICES INC |
| COUTURIER IRON CRAFT INC |
| D & D MACHINERY MOVERS INC |
| DAVIS IRON WORKS INC |
| DEARBORN MID-WEST CONVEYOR CO |
| DOBSON INDUSTRIAL INC |
| DOUGLAS STEEL ERECTION COMPANY |
| DYCON INC |
| ENCLOS CORPORATION |
| FUTURE FENCE COMPANY |
| G E M INDUSTRIAL INC |
| GENERAL STEEL ERECTORS INC |
| GENESEE FENCE & SUPPLY CO |
| GERACE CONSTRUCTION COMPANY |
| GIFFIN INC |
| GRANGER CONSTRUCTION COMPANY |
| GREAT LAKES METAL PANEL SYSTEM |
| HARRIS STEEL INC |
| HOLLY CONSTRUCTION COMPANY |
| INDUSTRIAL FENCE & LANDSCAPING |
| INTERNATIONAL INDUSTRIAL |
| JUDD INDUSTRIAL CONTRACTING INC |
| KING ERECTORS INC |
| KUM DOOR SYSTEMS INC |
| LAPEER STEEL INC |
| LEE MACHINERY MOVERS INC |
| LESCO DESIGN & MFG CO INC |
| M B M FABRICATORS COMPANY INC |
| MATHENY STEEL ERECTORS INC |
| MEAN ERECTORS INC |
| METAL BUILDING CONTRACTORS |
| METRO INDUSTRIAL CONTR INC |
| MICHIGAN FENCE CO |
| MICHIGAN MECHANICAL SERVICES |
| MID AMERICAN GUNITE INC |
| MIDWEST STEEL INCSOMERSET |
| MILLER TRUCK & STORAGE |
| MONARCH WELDING & ENGINEERING |
| OVERHEAD CONVEYOR COMPANY |
| PAPALAS & CO JOHN A |
| PHOENIX ERECTORS INC |
| PHOENIX MACHINERY MOVERS INC |
| REDINGER STEEL ERECTORS INC |
| RIECKHOFF COMPANY INC CL |
| RITEWAY FENCE INC |
| S T B ERECTORS INC |
| SAV'S WELDING SERVICES INC |
| SONGER STEEL SRVCINC (SSSI) |
| STEEL ERECTORS INC |
| STERLING ERECTORS INC |
| STEWART CONTRACTING CORP WJ |
| TITAS WELDING COMPANY INC |
| TRI-STEEL INC |
| UTICA STEEL SALES |
| VERTEX STEEL INC |
| WALBRIDGE EQUIPMENT INSTL |
| WESTON INDUSTRIAL SERVICE INC |
| WHALEY STEEL CORP |
| WOLVERINE STEEL ERECTORS INC |
| WOODRUFF CONTRACTING INC |
| QUALITY RE-STEEL INC |
| ARISTEO CONSTRUCTION COMPANY |
| GALLAGHER-KAISER CORP |
| 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 |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRON WORKERS' LOCAL NO 25 PENSION FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionTypeTxt |
| Involved | $565,171 | InvolvedAmt |
| Method Of Amount Determination | ACTUAL VALUE | MethodOfAmountDeterminationTxt |