UNION CONSTRUCTION WORKERS HEALTH PLAN: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: UNION CONSTRUCTION WORKERS HEALTH PLAN (EIN 34-4442536)
Tax period: 2013-06-01 to 2014-05-31
Filed: 2015-03-03
IRS object ID: 201530629349300308
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-03-03T09:32:21-06:00	ReturnTs
Tax Period End	2014-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	341087273	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LublinSussman Group	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3166 N Republic Blvd	AddressLine1
City	Toledo	City
State	OH	State
ZIP Code	43615	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	344442536	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Union Construction Workers Health Plan	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	UNIO	BusinessNameControlTxt
Phone	4192482401	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 1330	AddressLine1
City	Holland	City
State	OH	State
ZIP Code	43528	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Donald Huss	PersonNm
Person Title	Chairman	PersonTitleTxt
Phone	4192482401	PhoneNum
Signature	2015-02-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Lee D Wunschel	PreparerPersonNm
PTIN	P00088726	PTIN
Phone	4198412848	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Brian Outland	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 1330	AddressLine1
City	Holland	City
State	OH	State
ZIP Code	43528	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$42,303,595	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Activity Or Mission	The fund provides health benefits for eligible members of the construction trade unions covered by the fund.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	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	$19,651,985	PYProgramServiceRevenueAmt
CY Program Service Revenue	$19,626,221	CYProgramServiceRevenueAmt
PY Investment Income	$1,461,227	PYInvestmentIncomeAmt
CY Investment Income	$1,415,594	CYInvestmentIncomeAmt
PY Other Revenue	$12,976	PYOtherRevenueAmt
CY Other Revenue	$10,220	CYOtherRevenueAmt
PY Total Revenue	$21,126,188	PYTotalRevenueAmt
CY Total Revenue	$21,052,035	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$20,725,228	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$21,283,637	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	$1,814,775	PYOtherExpensesAmt
CY Other Expenses	$1,591,464	CYOtherExpensesAmt
PY Total Expenses	$22,540,003	PYTotalExpensesAmt
CY Total Expenses	$22,875,101	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,413,815	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,823,066	CYRevenuesLessExpensesAmt
Total Assets BOY	$46,465,060	TotalAssetsBOYAmt
Total Assets EOY	$47,954,637	TotalAssetsEOYAmt
Total Liabilities BOY	$13,088,896	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$15,472,891	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$33,376,164	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$32,481,746	NetAssetsOrFundBalancesEOYAmt
Mission	The fund provides health benefits for eligible members of the construction trade unions covered by the fund.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$22,875,101	ExpenseAmt
Desc	The fund provides health benefits for eligible members of the construction trade unions covered by the fund.	Desc
Total Program Service Expenses	$22,875,101	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	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	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	480	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
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	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	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	Nicholas C Madden	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	4192482401	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7142 Nightingale Drive Suite 1	AddressLine1
City	Holland	City
State	OH	State
ZIP Code	43528	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
John Schlagheck
Trustee	0.00	0.00	Yes (X)	$0	$0	$0
James Nicholson
Secretary	0.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Greg Myers
Trustee	0.00	0.00	Yes (X)	$0	$0	$0
Kevin Smith
Trustee	0.00	0.00	Yes (X)	$0	$0	$0
Brian Seeger
Trustee	0.00	0.00	Yes (X)	$0	$0	$0
Ken Gabel
Trustee	0.00	0.00	Yes (X)	$0	$0	$0
Joseph Blaze III
Trustee	0.00	0.00	Yes (X)	$0	$0	$0
Brian Outland
Trustee	0.00	0.00	Yes (X)	$0	$0	$0
Michael Kujawa
Trustee	0.00	0.00	Yes (X)	$0	$0	$0
Donald Huss
Chairman	0.00	0.00	Yes (X)	$0	$0	$0	Yes (X)

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

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
Northwestern Ohio Administrators
7142 Nightingale Dr Suite 1	Holland	OH	43528	Administrative Mgr	$1,194,437
Vision Service Plan
PO Box 60000	San Francisco	CA	94160	Vision Insurance	$167,398
Aetna
PO Box 70944	Chicago	IL	60673	Health Care Provider	$154,156
Shumaker Loop & Kendrick
1000 Jackson Street	Toledo	OH	43604	Attorney	$108,129

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Contributions	Desc
Total Revenue Column	$19,626,221	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,626,221	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$19,626,221	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,553,586	TotalRevenueColumnAmt
Exclusion	$1,553,586	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$21,113,568	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$21,251,560	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$137,992	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$137,992	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$137,992	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Liquidated Damages	Desc
Total Revenue Column	$10,220	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,220	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$10,220	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,052,035	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,498,449	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,553,586	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$21,283,637	TotalAmt
Program Services	$21,283,637	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$108,535	TotalAmt
Program Services	$108,535	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$42,667	TotalAmt
Program Services	$42,667	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$8,655	TotalAmt
Program Services	$8,655	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,222	TotalAmt
Program Services	$9,222	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Administrative Expenses	$1,170,070	$1,170,070
Custodial Trust Fees	$114,064	$114,064
Consultant	$78,264	$78,264
Miscellaneous	$32,362	$32,362

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$27,625	TotalAmt
Program Services	$27,625	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$22,875,101	TotalAmt
Program Services	$22,875,101	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,398,353	BOYAmt
EOY	$3,351,583	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,891,554	BOYAmt
EOY	$2,241,433	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,937,823	BOYAmt
EOY	$3,574,418	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$39,997,622	BOYAmt
EOY	$38,540,891	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$239,708	BOYAmt
EOY	$246,312	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$46,465,060	BOYAmt
EOY	$47,954,637	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$375,756	BOYAmt
EOY	$489,001	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,713,140	BOYAmt
EOY	$14,983,890	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13,088,896	BOYAmt
EOY	$15,472,891	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$33,376,164	BOYAmt
EOY	$32,481,746	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$33,376,164	BOYAmt
EOY	$32,481,746	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$46,465,060	BOYAmt
EOY	$47,954,637	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,823,066	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$928,648	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

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
IBNR	$3,729,000
Reserve for Extended Eligibility	$11,254,890

Field	Value	IRS element (for citing)
Total Liability	$14,983,890	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$21,866,616	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$928,644	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$928,644	RevenueNotReportedAmt
Revenue Subtotal	$20,937,972	RevenueSubtotalAmt
Investment Expenses Not Incld	$114,064	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$114,064	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$21,052,036	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$20,490,284	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$20,490,284	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$114,064	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$2,270,753	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$2,384,817	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$22,875,101	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part X, Line 2:	The Plan has determined that there are no uncertain tax positions that require disclosure in these financial statements under the FASB Accounting Standards Codification topic, Income Taxes. The tax years 2009 through 2013 are subject to possible examination by the Internal Revenue Service.
Part XII, Line 4b - Other Adjustments:	Change in Estimated Future Benefits Change - Estimated Unpaid Claims Incurred

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11	Each trustee is provided with a copy of the Form 990 either at a Board meeting or via mail or email for their review and approval prior to the filing of the form.
Form 990, Part VI, Section B, line 12c	The plan administrator and attorney follow up with each trustee to ensure that each completes the annual conflict of interest disclosure.
Form 990, Part VI, Section C, line 19	All governing documents, policies and financial statements are available upon request to Northwestern Ohio Administrators, Inc., the plan administrator.