INTERNATIONAL UNION OF OPERATING ENGINEERS-132 HEALTH & WELFARE FUN: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL UNION OF OPERATING ENGINEERS-132 HEALTH & WELFARE FUN (EIN 55-0455491)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-01-26
IRS object ID: 201100269349300515
Schema version: 2009v1.7
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	2011-01-26T10:43:15-08:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	404 9th 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	2009-07-01	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 Health & 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
Date Signed	2011-11-25	DateSigned

Preparer Preparer

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

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	41474749	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
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	23	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	19509408	ProgramServiceRevenuePriorYear
Program Service Revenue CY	17390020	ProgramServiceRevenueCY
Investment Income Prior Year	48577	InvestmentIncomePriorYear
Investment Income Current Year	1087243	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-1218622	OtherRevenuePriorYear
Other Revenue Current Year	2270305	OtherRevenueCurrentYear
Total Revenue Prior Year	18339363	TotalRevenuePriorYear
Total Revenue Current Year	20747568	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	13242507	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	10748368	BenefitsPaidToMembersCY
Salaries Etc Prior Year	180009	SalariesEtcPriorYear
Salaries Etc Current Year	199990	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	357117	OtherExpensePriorYear
Other Expenses Current Year	929940	OtherExpensesCurrentYear
Total Expenses Prior Year	13779633	TotalExpensesPriorYear
Total Expenses Current Year	11878298	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	4559730	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	8869270	RevenuesLessExpensesCY
Total Assets BOY	31717794	TotalAssetsBOY
Total Assets EOY	40557800	TotalAssetsEOY
Total Liabilities BOY	389813	TotalLiabilitiesBOY
Total Liabilities EOY	461598	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	31327981	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	40096202	NetAssetsOrFundBalancesEOY
Mission Description	Health Insurance Benefits for Union Members	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	Area-wide, union-negotiated, union-management trusteed health and welfare benefit fund for members and retirees.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
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
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
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
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	644	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	23	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	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	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Jerry W Moore	NamePerson
Telephone Number	3045250482	TelephoneNumber

Address US AddressUS

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

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee
Tommy G Plymale
Trustee	0.	X	0	0	0
Ronald L Burdette
Trustee	0.	X	0	0	0
Jerry W Moore
Office Manager	20.00		36800	0	0	X
D W Daniel Jr
Trustee	0.	X	0	0	0
Al J Shurman
Trustee	0.	X	7500	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	44300	TotalReportableCompFromOrg
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

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 Administration	DescriptionOfServices
Compensation	594871	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Member Payments	230000	2130328	2130328
Employer Payments	230000	15259692	15259692

Field	Value	IRS element (for citing)
Total Program Service Revenue	17390020	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	723217	TotalRevenueColumn
Exclusion	$723,217	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

Net Rental Income Or Loss NetRentalIncomeOrLoss

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

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	21091207	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	20727181	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	364026	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	364026	TotalRevenueColumn
Related Or Exempt Function Income	364026	RelatedOrExemptFunctionIncome

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

Field	Value	IRS element (for citing)
Description	Unrealized Gain - Invest	Description
Total Revenue Column	2270305	TotalRevenueColumn
Exclusion	$2,270,305	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	2270305	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	20747568	TotalRevenueColumn
Related Or Exempt Function Income	17754046	RelatedOrExemptFunctionIncome
Exclusion	$2,993,522	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	10748368	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	44300	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	61260	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	43486	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	29641	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	21303	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	12300	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	24194	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	109932	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	34293	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	28635	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	24299	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	4312	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	20763	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	0	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	0	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	8306	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
Telephone Expense	4006
Precertification / Case Mgmt	34620
PPO Fees	595280
Postage and Shipping	29000

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	11878298	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	507626	BOY
EOY	510625	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2226792	BOY
EOY	3633272	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	2584792	BOY
EOY	2980742	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	0	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	55958	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	52837	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	4256	BOY
EOY	3121	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	26394328	BOY
EOY	33430040	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	31717794	BOY
EOY	40557800	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	389813	BOY
EOY	461598	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	389813	BOY
EOY	461598	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	31327981	BOY
EOY	40096202	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	31327981	BOY
EOY	40096202	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	31717794	BOY
EOY	40557800	EOY

Field	Value	IRS element (for citing)
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
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	55958	OtherCostOrOtherBasis
Depreciation	52837	Depreciation
Book Value	3121	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3121	TotalOfBookValueLandBuildings
Total Revenue	20747568	TotalRevenue
Total Expenses	11878298	TotalExpenses
Excess Or Deficit For Year	8869270	ExcessOrDeficitForYear
Excess Or Deficit Per FS	8869270	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	20747568	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	20747568	RevenueSubtotal
Total Revenue Per Form990	20747568	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	11878298	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	11878298	ExpensesSubtotal
Total Expenses Per Form990	11878298	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	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.
Form 990, Part VI, Line 11	Form 990, Part VI, Line 11: Form 990 Review Process	No review was or will be conducted.