WESTERN TEAMSTERS WELFARE TRUST: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: WESTERN TEAMSTERS WELFARE TRUST (EIN 91-6033601)
Tax period: 2010-09-01 to 2011-08-31
Filed: 2012-06-11
IRS object ID: 201221639349300567
Schema version: 2010v3.7
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	2012-06-11T10:53:56-04:00	Timestamp
Tax Period End Date	2011-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MILLER KAPLAN ARASE & CO LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4123 LANKERSHIM BLVD	AddressLine1
City	NORTH HOLLYWOOD	City
State	CA	State
ZIP Code	916022828	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	916033601	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Western Teamsters Welfare Trust	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl
Phone	2063294900	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2323 Eastlake Ave E	AddressLine1
City	Seattle	City
State	WA	State
ZIP Code	981023305	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ROBERT A KROMM	Name
Title	ADMINISTRATIVE MANAGER	Title
Phone	2063294900	Phone
Date Signed	2012-06-01	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MILLER KAPLAN ARASE CO LLP	Name
Phone	8187692010	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	BOB KROMM	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2323 EASTLAKE AVE E	AddressLine1
City	SEATTLE	City
State	WA	State
ZIP Code	981023305	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	212892210	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1962	YearFormation
State Legal Domicile	WA	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, WHICH INCLUDE ACTIVE AND CASUAL EMPLOYEES OF PARTICIPATING EMPLOYERS AND ELIGIBLE RETIREES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	99977171	ProgramServiceRevenuePriorYear
Program Service Revenue CY	103130219	ProgramServiceRevenueCY
Investment Income Prior Year	2823046	InvestmentIncomePriorYear
Investment Income Current Year	1855257	InvestmentIncomeCurrentYear
Other Revenue Prior Year	3879353	OtherRevenuePriorYear
Other Revenue Current Year	2911846	OtherRevenueCurrentYear
Total Revenue Prior Year	106679570	TotalRevenuePriorYear
Total Revenue Current Year	107897322	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	108327208	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	104954209	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4508402	OtherExpensePriorYear
Other Expenses Current Year	4030192	OtherExpensesCurrentYear
Total Expenses Prior Year	112835610	TotalExpensesPriorYear
Total Expenses Current Year	108984401	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-6156040	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1087079	RevenuesLessExpensesCY
Total Assets BOY	152227522	TotalAssetsBOY
Total Assets EOY	142996251	TotalAssetsEOY
Total Liabilities BOY	29768714	TotalLiabilitiesBOY
Total Liabilities EOY	21929428	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	122458808	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	121066823	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, WHICH INCLUDE ACTIVE AND CASUAL EMPLOYEES OF PARTICIPATING EMPLOYERS AND ELIGIBLE RETIREES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, WHICH INCLUDE ACTIVE AND CASUAL EMPLOYEES OF PARTICIPATING EMPLOYERS AND ELIGIBLE RETIREES.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1854	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BOB KROMM	NamePerson
Telephone Number	2063294900	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2323 EASTLAKE AVE E	AddressLine1
City	Seattle	City
State	WA	State
ZIP Code	981023305	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JOHN COULSON
TRUSTEE	1.0	X	0	0	0
A J PHILLIPS
TRUSTEE	1.0	X	0	0	0
JIM ROBERTS
TRUSTEE	1.0	X	0	0	0
WILLIAM R DAVIDSON
TRUSTEE	1.0	X	0	0	0
JUSTIN BUCK HOLLIDAY
TRUSTEE	1.0	X	0	0	0
WALTER MAESTAS
TRUSTEE	1.0	X	0	0	0
JOE SILVA
TRUSTEE	1.0	X	0	0	0
PATRICK D KELLY
TRUSTEE	1.0	X	0	0	0
BOB PAFFENROTH
TRUSTEE	1.0	X	0	0	0
TOM WALTERS
TRUSTEE	1.0	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	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (3 entries)

Description Of ServicesDescriptionOfServices	CompensationCompensation
NORTHWEST ADMINISTRATORS INC
TPA, INV MGR, AUDIT	1825877
SOUTHWEST ADMINISTRATORS INC
TPA	1440859
MILLIMAN
CONSULTANT	180587

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	3	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS	900099	76880710	76880710
RETIREE CONTRIBUTIONS	900099	24953025	24953025
COBRA	900099	1296484	1296484

Field	Value	IRS element (for citing)
Total Program Service Revenue	103130219	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1850204	TotalRevenueColumn
Exclusion	$1,850,204	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	104999941	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	104994888	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	5053	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	5053	TotalRevenueColumn
Exclusion	$5,053	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
REFUNDS AND REIMBURSEMENTS	900099	2858074	2858074
MISCELLANEOUS INCOME	900099	53772	53772

Field	Value	IRS element (for citing)
Total Other Revenue	2911846	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	107897322	TotalRevenueColumn
Related Or Exempt Function Income	106042065	RelatedOrExemptFunctionIncome
Exclusion	$1,855,257	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	104954209	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	0	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	0	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	0	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	2841679	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	75296	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	79775	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	182494	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	229744	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	162841	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	0	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	116265	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	4415	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	46785	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal
BANK CHARGES	73370
EDI TRANSACTION EXPENSES	20565
PTO INFO. SYSTEM & EDI SUPP.	32220
COBRA EXPENSES	129035
OTHER EXPENSES	35708

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	108984401	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	23651	BOY
EOY	34264	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	8780267	BOY
EOY	102904147	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	7926360	BOY
EOY	7862608	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1791	BOY
EOY	907	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	13705	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	8920	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	7364	BOY
EOY	4785	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	135488089	BOY
EOY	32189540	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	152227522	BOY
EOY	142996251	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	6223386	BOY
EOY	139944	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	2067184	BOY
EOY	2163522	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	21478144	BOY
EOY	19625962	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	29768714	BOY
EOY	21929428	EOY

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

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	122458808	BOY
EOY	121066823	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	122458808	BOY
EOY	121066823	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	152227522	BOY
EOY	142996251	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-1087079	ReconcilationRevenueExpenses
Reconcilation Other Changes	-304906	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts
Land		Land
Buildings		Buildings
Leasehold Improvements		LeaseholdImprovements

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	13705	OtherCostOrOtherBasis
Depreciation	8920	Depreciation
Book Value	4785	BookValue

Field	Value	IRS element (for citing)
Other Land Buildings		OtherLandBuildings
Total Of Book Value Land Buildings	4785	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	BENEFIT OBLIGATIONS	Description
Amount	$19,625,962	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	19625962	TotalOfAmounts
Total Revenue	107897322	TotalRevenue
Total Expenses	108984401	TotalExpenses
Excess Or Deficit For Year	-1087079	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-304906	NetUnrealizedGLOnInvestments
Total Adjustments	-304906	TotalAdjustments
Excess Or Deficit Per FS	-1391985	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	107592416	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-304906	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	-304906	RevenueNotRptdF990
Revenue Subtotal	107897322	RevenueSubtotal
Total Revenue Per Form990	107897322	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	108984401	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	108984401	ExpensesSubtotal
Total Expenses Per Form990	108984401	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	PART X, LINE 2:	Identifier
Return Reference	The Plan has adopted guidance on accounting for uncertainty in income	ReturnReference
Explanation	taxes issued by the Financial Accounting Standards Board. Management believes that the Plan has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Certain information returns are subject to examination by authorities.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
PART VI, LINE 11B:	PRIOR TO FILING, THE FORM 990 WAS REVIEWED BY THE PLAN'S ADMINISTRATIVE	OFFICE. ANY UNUSUAL ITEMS WERE BROUGHT TO THE ATTENTION OF THE BOARD OF TRUSTEES.
PART VI, LINE 12C:		THE TRUST HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES ALL TRUSTEES AND SERVICE PROVIDERS TO CONTACT THE ADMINISTRATIVE OFFICE IF ANY ISSUES ARISE THAT COULD IMPAIR THEIR INDEPENDENCE.
PART XI, LINE 5:		UNREALIZED LOSS ON INVESTMENTS.
PART VI, LINE 19:		THE TRUST'S PLAN DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE ADMINISTRATOR'S OFFICE AND ARE AVAILABLE UPON REQUEST.