IBEW-NECA LABOR MANAGEMENT COOPERATION COMMITTEE TRUST FUND: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: IBEW-NECA LABOR MANAGEMENT COOPERATION COMMITTEE TRUST FUND (EIN 92-0161700)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-03-26
IRS object ID: 201400859349300420
Schema version: 2013v3.1
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 C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-03-26T12:33:13-07:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Stevens & Reppel APC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3900 Arctic Blvd Ste 202	AddressLine1
City	Anchorage	City
State	AK	State
ZIP Code	995035781	ZIPCode

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	920161700	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	IBEW-NECA LABOR MANAGEMENT COOPERATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	IBEW	BusinessNameControlTxt
Phone	9075611958	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	712 WEST 36TH AVENUE	AddressLine1
City	ANCHORAGE	City
State	AK	State
ZIP Code	99503	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LARRY BELL	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	9075611958	PhoneNum
Signature	2014-03-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DONALD N STEVENS CPA	PreparerPersonNm
Phone	9075696060	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LARRY BELL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	712 W 36TH AVE	AddressLine1
City	ANCHORAGE	City
State	AK	State
ZIP Code	99503	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$221,014	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	AK	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION IMPROVES LABOR-MANAGEMENT RELATIONS, JOB SECURITY, COMMUNICATIONS, AND OTHER ACTIVITIES OF INTEREST BETWEEN THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS AND THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$198,326	PYContributionsGrantsAmt
CY Contributions Grants	$221,014	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$8	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$198,334	PYTotalRevenueAmt
CY Total Revenue	$221,014	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$165,869	PYOtherExpensesAmt
CY Other Expenses	$388,808	CYOtherExpensesAmt
PY Total Expenses	$165,869	PYTotalExpensesAmt
CY Total Expenses	$388,808	CYTotalExpensesAmt
PY Revenues Less Expenses	$32,465	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$167,794	CYRevenuesLessExpensesAmt
Total Assets BOY	$356,486	TotalAssetsBOYAmt
Total Assets EOY	$188,691	TotalAssetsEOYAmt
Total Liabilities BOY	$1	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$356,485	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$188,691	NetAssetsOrFundBalancesEOYAmt
Mission	THE ORGANIZATION IMPROVES LABOR-MANAGEMENT RELATIONS, JOB SECURITY, COMMUNICATIONS, AND OTHER ACTIVITIES OF INTEREST BETWEEN THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS AND THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE ORGANIZATION IMPROVES LABOR-MANAGEMENT RELATIONS, JOB SECURITY, COMMUNICATIONS, AND OTHER ACTIVITIES OF INTEREST BETWEEN THE IBEW AND NECA	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MICHELLE MAXON	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	9075611958	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	712 WEST 36TH AVE	AddressLine1
City	Anchorage	City
State	AK	State
ZIP Code	99503	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
LARRY BELL
CO-CHAIR	5.00	Yes (X)	Yes (X)	$0	$0	$0
MIKE HODSDON
CO-CHAIR	5.00	Yes (X)	Yes (X)	$0	$0	$0
SCOTT BRINGMANN
DIRECTOR	5.00	Yes (X)		$0	$0	$0
JOHN STENGRIM
DIRECTOR	5.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$221,014	MembershipDuesAmt
Total Contributions	$221,014	TotalContributionsAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$221,014	TotalRevenueColumnAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,090	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$175,798	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$22,115	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
Services Purchased	$5,143
Bank Fees/Service Charges	$243
JATC	$18,350
Market Survey	$164,130

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$939	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$388,808	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$356,486	BOYAmt
EOY	$188,691	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$356,486	BOYAmt
EOY	$188,691	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1	BOYAmt
EOY	$0	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$356,485	BOYAmt
EOY	$188,691	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$356,485	BOYAmt
EOY	$188,691	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$356,486	BOYAmt
EOY	$188,691	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$167,794	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (true)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (true)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Rounding	Desc

Field	Value	IRS element (for citing)
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$221,014	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$221,014	RevenueSubtotalAmt
Total Revenue Per Form990	$221,014	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$388,808	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$388,808	ExpensesSubtotalAmt
Total Expenses Per Form990	$388,808	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PAGE 4 LINE 11F	FormAndLineReferenceDesc
Explanation	THE COMMITTEE DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2013, AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT TWELVE MONTHS. THE COMMITTEE WILL RECOGNIZE INTEREST AND PENALTIES ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE WHEN PAID. AS OF DECEMBER 31, 2013 THE COMMITTEE HAS NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 6	THE ORGANIZATION HAS MEMBERS
Pt VI, Line 7a	MEMBERS CAN BE ELECTED TO THE GOVERNING BODY
Pt VI, Line 7b	SOME DECISIONS HAVE TO BE APPROVED BY THE MEMBERS
Pt VI, Line 12c	During Monthly Meetings
Pt VI, Line 19	Upon Request
Pt VI, Line 11b	The Governing Body reviews the tax return prior to filing
Form 990EZ, Part I, Line 16	MISCELLANEOUS EXPENSES NATIONAL DUES PUBLIC RELATIONS AND ADVERTISING NEBF ADVERTISING AND P.R.
Form 990, Part IX, Line 24f	LABOR RELATIONS 940. ROUNDING -1.