INTERNATIONAL UNION OF OPERATING ENGINEERS-132 HEALTH & WELFARE FUN: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL UNION OF OPERATING ENGINEERS-132 HEALTH & WELFARE FUN (EIN 55-0455491)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-28
IRS object ID: 201411489349300846
Schema version: 2012v2.1
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-28T14:12:30-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	550756523	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Harris Hardin & Company AC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	404 Ninth Street - Suite 201	AddressLine1
City	Huntington	City
State	WV	State
ZIP Code	25701	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	550455491	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	International Union of Operating	BusinessNameLine1
Business Name Line2	Engineers Local 132 Heatlh & Welfare Fd	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	INTE	NameControl
Phone	3045250482	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	636 Fourth Avenue	AddressLine1
City	Huntington	City
State	WV	State
ZIP Code	25701	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Tommy G Plymale	Name
Title	Trustee	Title
Phone	3045250482	Phone
Date Signed	2014-03-28	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Wallace B Harris CPA	Name
PTIN	P00242113	PTIN
Phone	3046975720	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	X	AmendedReturn
Name Of Principal Officer Person	Tommy G Plymale	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	636 Fourth Avenue	AddressLine1
City	Huntington	City
State	WV	State
ZIP Code	25701	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	54215173	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1961	YearFormation
State Legal Domicile	WV	StateLegalDomicile
Activity Or Mission Description	Health Insurance Benefits for Union Members	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	24	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	23275792	ProgramServiceRevenuePriorYear
Program Service Revenue CY	25535426	ProgramServiceRevenueCY
Investment Income Prior Year	809918	InvestmentIncomePriorYear
Investment Income Current Year	568833	InvestmentIncomeCurrentYear
Other Revenue Prior Year	2295293	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	26381003	TotalRevenuePriorYear
Total Revenue Current Year	26104259	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	14502789	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	17598942	BenefitsPaidToMembersCY
Salaries Etc Prior Year	196487	SalariesEtcPriorYear
Salaries Etc Current Year	201469	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1088919	OtherExpensePriorYear
Other Expenses Current Year	1221298	OtherExpensesCurrentYear
Total Expenses Prior Year	15788195	TotalExpensesPriorYear
Total Expenses Current Year	19021709	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	10592808	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	7082550	RevenuesLessExpensesCY
Total Assets BOY	61482027	TotalAssetsBOY
Total Assets EOY	70993281	TotalAssetsEOY
Total Liabilities BOY	705666	TotalLiabilitiesBOY
Total Liabilities EOY	734110	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	60776361	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	70259171	NetAssetsOrFundBalancesEOY
Mission Description	Health Insurance Benefits for Union Members	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	19021709	Expense
Description	Area-wide, union-negotiated, union-management trusteed health and welfare benefit fund for members and retirees.	Description
Total Program Service Expense	19021709	TotalProgramServiceExpense
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	366	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	24	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	0	ConflictOfInterestPolicy
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Jerry W Moore	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	3045250482	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	636 Fourth Avenue	AddressLine1
City	Huntington	City
State	WV	State
ZIP Code	25701	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
Tommy G Plymale
Trustee	2.00	X	0	0	0
Rodney Marsh
Trustee	2.00	X	0	0	0
D W Daniel Jr
Trustee	2.00	X	0	0	0
John Farley
Trustee	2.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Anthem Blue Cross	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	P O Box 951254	AddressLine1
City	Cleveland	City
State	OH	State
ZIP Code	44193	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	PPO Administrator	DescriptionOfServices
Compensation	836198	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Employer Payments	230000	23373522	23373522
Member Payments	230000	2161904	2161904

Field	Value	IRS element (for citing)
Total Program Service Revenue	25535426	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	839066	TotalRevenueColumn
Exclusion	$839,066	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	27840681	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	28110914	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-270233	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-270233	TotalRevenueColumn
Exclusion	-$270,233	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	26104259	TotalRevenueColumn
Related Or Exempt Function Income	25535426	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$568,833	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	17598942	Total
Program Services	17598942	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	108237	Total
Program Services	108237	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	46167	Total
Program Services	46167	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	31098	Total
Program Services	31098	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	15967	Total
Program Services	15967	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	12255	Total
Program Services	12255	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	46704	Total
Program Services	46704	ProgramServices

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	154029	Total
Program Services	154029	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	879419	Total
Program Services	879419	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	25417	Total
Program Services	25417	ProgramServices

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	27794	Total
Program Services	27794	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	13399	Total
Program Services	13399	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	693	Total
Program Services	693	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	10292	Total
Program Services	10292	ProgramServices

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Postage and Shipping	35505	35505
Telephone Expense	15791	15791

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	19021709	Total
Program Services	19021709	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1331728	BOY
EOY	1543539	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	4572921	BOY
EOY	4378954	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	3842898	BOY
EOY	3239697	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	57702	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	56069	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	582	BOY
EOY	1633	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	51733898	BOY
EOY	61829458	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	61482027	BOY
EOY	70993281	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	705666	BOY
EOY	734110	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	705666	BOY
EOY	734110	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	60776361	BOY
EOY	70259171	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	60776361	BOY
EOY	70259171	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	61482027	BOY
EOY	70993281	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	7082550	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	2400260	ReconciliationUnrealizedInvest
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	57702	OtherCostOrOtherBasis
Depreciation	56069	Depreciation
Book Value	1633	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1633	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	28504519	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	2400260	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	2400260	RevenueNotRptdF990
Revenue Subtotal	26104259	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	26104259	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	19021709	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	19021709	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	19021709	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Section B, line 11	No review was or will be conducted.
Form 990, Part VI, Section C, line 19	It is not the policy of the Fund to make any items public. Upon request, such items will be provided to the participants of the Fund, contributing employers and governmental agencies.