I B E W LOCAL 236 HEALTH AND BENEFIT FUND PLAN: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- I B E W LOCAL 236 HEALTH AND BENEFIT FUND PLAN (EIN 14-1442159)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-04-11
- IRS object ID
- 202601019349300920
- Schema version
- 2024v5.5
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-11T12:03:34-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 141624930 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TEAL BECKER & CHIARAMONTE CPAS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 WASHINGTON SQUARE | AddressLine1Txt |
| City | ALBANY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 141442159 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IBEW LOCAL NO 236 HEALTH AND BENEFIT FU | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IBEW | BusinessNameControlTxt |
| Phone | 5187825499 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 TROY SCHENECTADY ROAD | AddressLine1Txt |
| City | SCHENECTADY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12309 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL MASTROPIETRO | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 5187825499 | PhoneNum |
| Signature | 2026-04-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHANIE MUMFORD CPA | PreparerPersonNm |
| PTIN | P01278366 | PTIN |
| Phone | 5184566663 | PhoneNum |
| Preparation | 2026-04-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL MASTROPIETRO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 TROY SCHENECTADY ROAD | AddressLine1Txt |
| City | SCHENECTADY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $41,132,180 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTP://WWW.IBEW236FUNDS.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1960 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | PROVISION OF HEALTH CARE BENEFITS TO UNION MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | 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 | $23,287,370 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $23,884,188 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,788,260 | PYInvestmentIncomeAmt |
| CY Investment Income | $7,035,311 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $29,075,630 | PYTotalRevenueAmt |
| CY Total Revenue | $30,919,499 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $23,698,842 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $26,002,724 | 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 | $3,192,009 | PYOtherExpensesAmt |
| CY Other Expenses | $2,423,262 | CYOtherExpensesAmt |
| PY Total Expenses | $26,890,851 | PYTotalExpensesAmt |
| CY Total Expenses | $28,425,986 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,184,779 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,493,513 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $120,295,212 | TotalAssetsBOYAmt |
| Total Assets EOY | $124,118,334 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,497,198 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,081,921 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $116,798,014 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $122,036,413 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HEALTH CARE BENEFITS TO UNION MEMBERS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE PLAN PROVIDED PARTICIPANTS AND CERTAIN DEPENDENTS WITH THE FOLLOWING BENEFITS: LIFE INSURANCE, ACCIDENTAL DEATH AND DISMEMBERMENT INSURANCE, TEMPORARY AND PERMANENT DISABILITY INSURANCE, HEALTH AND DENTAL BENEFITS, PRESCRIPTION DRUG COVERAGE AND OTHER BENEFITS. THE PLAN IS FUNDED UNDER THE TERMS OF A MULTIEMPLOYER COLLECTIVELY BARGAINED AGREEMENT. | Desc |
| 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1093 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | FUNDS OFFICE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5187825499 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 TROY SCHENECTADY ROAD | AddressLine1Txt |
| City | SCHENECTADY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 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 |
|---|---|---|---|---|---|---|
| JOSEPH P GROSS | ||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 |
| CHRISTOPHER SPRARAGEN | ||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 |
| PAUL NYLIN | ||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 |
| BRIAN HART | ||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 |
| MICHAEL MARTELL | ||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 |
| MICHAEL MASTROPIETRO | ||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 |
| 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/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ZENITH AMERICAN SOLUTIONS | |||||
| 603 STANWIX ST STE 1500 | PITTSBURGH | PA | 15222 | THIRD PARTY ADMINISTRATION | $501,206 |
| SEI INVESTMENT COMPANY | |||||
| 1 FREEDOM VALLEY DRIVE | OAKS | PA | 19456 | INVESTMENT MANAGEMENT FEES | $345,570 |
| MARSHALL & STERLING EMPLOYEE BENEFITS IN | |||||
| 110 MAIN STREET | POUGHKEEPSIE | NY | 12601 | HEALTH BENEFITS CONSULTANT | $306,737 |
| SLEVIN & HART PC | |||||
| 1300 CONNECTICUT AVENUE NW | WASHINGTON | DC | 20036 | LEGAL SERVICES | $181,890 |
| 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 |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $23,884,188 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,884,188 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $23,884,188 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,035,311 | TotalRevenueColumnAmt |
| Exclusion | $7,035,311 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,212,681 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,212,681 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,919,499 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,884,188 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $7,035,311 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,002,724 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,000 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,614 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,500 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,947 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,201,318 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,404 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,733 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,088 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,325 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,765 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PAYROLL AUDIT FEES | $11,739 |
| DUES AND MEMBERSHIPS | $3,829 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,425,986 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $900,296 | BOYAmt |
| EOY | $295,259 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,591,818 | BOYAmt |
| EOY | $5,547,528 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,504,355 | BOYAmt |
| EOY | $4,408,905 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $25,181 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,006 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,006 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,224,845 | BOYAmt |
| EOY | $113,793,317 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,898 | BOYAmt |
| EOY | $48,144 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,295,212 | BOYAmt |
| EOY | $124,118,334 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,497,198 | BOYAmt |
| EOY | $2,081,921 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,497,198 | BOYAmt |
| EOY | $2,081,921 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,798,014 | BOYAmt |
| EOY | $122,036,413 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,798,014 | BOYAmt |
| EOY | $122,036,413 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,295,212 | BOYAmt |
| EOY | $124,118,334 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,493,513 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,744,886 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,964 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,964 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,042 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,042 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $33,290,438 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,744,886 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $2,744,886 | RevenueNotReportedAmt |
| Revenue Subtotal | $30,545,552 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $373,947 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $373,947 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $30,919,499 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $28,052,039 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $28,052,039 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $373,947 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $373,947 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $28,425,986 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE PLAN FOLLOWS THE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. AS OF JUNE 30, 2025, THE PLAN BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE INCOME TAX POSITIONS TAKEN AND TO BE TAKEN ON ITS RETURNS BASED ON AN ASSESSMENT OF MANY FACTORS INCLUDING EXPERIENCE AND INTERPRETATIONS OF TAX LAWS APPLIED TO THE FACTS OF EACH MATTER. THE PLAN HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE, AND THERE ARE NO MATERIAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE UNION MEMBERS' EMPLOYERS REMIT HEALTH AND BENEFIT PAYMENTS TO THE ORGANIZATION FOR SUBSEQUENT DISTRIBUTION. ONE MUST BE A MEMBER OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS TO BE A MEMBER OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | OF THE THREE UNION TRUSTEES, THE BUSINESS MANAGER AND THE PRESIDENT ARE ELECTED. THE PRESIDENT THEN APPOINTS THE OTHER UNION TRUSTEE. THE THREE EMPLOYER TRUSTEES ARE ALSO APPOINTED. |
| FORM 990, PART VI, SECTION B, LINE 11B | AUDITED FINANCIAL STATEMENTS ARE PROVIDED FOR APPROVAL TO THE GOVERNING BODY. THE 990 FORM IS APPROVED BY THE AUTHORIZED SIGNER. |
| FORM 990, PART VI, SECTION B, LINE 12C | THERE ARE NO TRANSACTIONS WITH TRUSTEES AND/OR THEIR COMPANIES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. |
| PART VII SECTION A: | EMPLOYER AND UNION TRUSTEES SERVE VOLUNTARILY AND MAY BE APPOINTED BY THEIR APPLICABLE ORGANIZATION. SALARY AND BENEFITS FOR CERTAIN TRUSTEES ARE PAID IN THEIR CAPACITY AS OFFICERS/EMPLOYEES OF THEIR RESPECTIVE ORGANIZATION AND ARE DISCLOSED ON THEIR FORM 990 FILINGS. |
| FORM 990, PART XII, LINE 2C | NO CHANGE FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| IBEW LOCAL NO 236 ANNUITY PLAN | |||||||||
| 3000 TROY-SCHENECTADY ROAD | SCHENECTADY | NY | 12309 | 518070174 | PROVIDE ANNUITY BENEFITS TO MEMBERS | NY | 1 401-1 | N/A | 0 |
| IBEW LOCAL NO 236 PENSION PLAN | |||||||||
| 3000 TROY-SCHENECTADY ROAD | SCHENECTADY | NY | 12309 | 141490934 | PROVIDE PENSION BENEFITS TO MEMBERS | NY | 1 401-1 | N/A | 0 |
| IBEW LOCAL UNION NO 236 | |||||||||
| 3000 TROY-SCHENECTADY ROAD | SCHENECTADY | NY | 12309 | 141810970 | SPONSORING ORGANIZATION (UNION) | NY | 501(C)(5) | N/A | 0 |
| IBEW LOCAL NO 236 BUILDING CORP | |||||||||
| 3000 TROY-SCHENECTADY ROAD | SCHENECTADY | NY | 12309 | 223745720 | LEASES FACILITY TO LOCAL UNION NO. 236 BENEFIT FUNDS | NY | 501(C)(2) | N/A | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (96 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|
| 22ND CENTURY TECHNOLOGIES INC | |
| CONTRIBUTING EMPLOYER | 0 |
| ADIRONDACK CABLING INC | |
| CONTRIBUTING EMPLOYER | 0 |
| ALBANY ELECTRICAL CONTRACTORS | |
| CONTRIBUTING EMPLOYER | 0 |
| AMAHA ELECTRIC INC | |
| CONTRIBUTING EMPLOYER | 0 |
| ARCON ELECTRIC | |
| CONTRIBUTING EMPLOYER | 0 |
| B&D INDUSTRIES INC | |
| CONTRIBUTING EMPLOYER | 0 |
| BEKEN CONTRACTING SERVICES | |
| CONTRIBUTING EMPLOYER | 0 |
| BLACK & MCDONALD | |
| CONTRIBUTING EMPLOYER | 0 |
| BLANDING ELECTRIC | |
| CONTRIBUTING EMPLOYER | 0 |
| BOTT BROS ELECTRIC INC | |
| CONTRIBUTING EMPLOYER | 0 |
| BROWNELL ELECTRIC CORP | |
| CONTRIBUTING EMPLOYER | 0 |
| BULLOCK UTILITIES INC | |
| CONTRIBUTING EMPLOYER | 0 |
| BURKE ELECTRIC | |
| CONTRIBUTING EMPLOYER | 0 |
| BW ELECTRICAL SERVICES LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| CAREY ELECTRIC INC | |
| CONTRIBUTING EMPLOYER | 0 |
| CARUSO ELECTRICAL CONTRACTING LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| CHOICE ELECTRIC | |
| CONTRIBUTING EMPLOYER | 0 |
| CKM ELECTRICAL SERVICES INC | |
| CONTRIBUTING EMPLOYER | 0 |
| CONSOLIDATED COMMUNICATIONS | |
| CONTRIBUTING EMPLOYER | 0 |
| CONTROL NETWORK COMMUNICATIONS | |
| CONTRIBUTING EMPLOYER | 0 |
| CURRENT ELECTRIC SYSTEMS INC | |
| CONTRIBUTING EMPLOYER | 0 |
| DLC ELECTRIC LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| DOHERTY ELECTIRC DBA REVOLUTION SOLAR | |
| CONTRIBUTING EMPLOYER | 0 |
| DYNAMIC ELECTRICAL SYSTEMS | |
| CONTRIBUTING EMPLOYER | 0 |
| EES ENERGY SERVICES CORPERATION | |
| CONTRIBUTING EMPLOYER | 0 |
| E-J ELECTRIC INSTALLACTION CO | |
| CONTRIBUTING EMPLOYER | 0 |
| ELECTRIC CONCEPTS LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| ELEVANCE HEALTH INC | |
| CONTRIBUTING EMPLOYER | 0 |
| EMPIRE BLUE CROSS BLUE SHIELD | |
| CONTRIBUTING EMPLOYER | 0 |
| EMPIRE ELECTRIC NY LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| FLEX ELECTRIC LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| GEORGE J MARTIN & SON INC | |
| CONTRIBUTING EMPLOYER | 0 |
| GILL TECHNICAL CONSULTING | |
| CONTRIBUTING EMPLOYER | 0 |
| GREAT ELECTRIC | |
| CONTRIBUTING EMPLOYER | 0 |
| GROSS ELECTRIC INC | |
| CONTRIBUTING EMPLOYER | 0 |
| HAROLD R CLUNE INC | |
| CONTRIBUTING EMPLOYER | 0 |
| HB FRAZER COMPANY | |
| CONTRIBUTING EMPLOYER | 0 |
| HEWITT YOUNG ELECTRIC | |
| CONTRIBUTING EMPLOYER | 0 |
| HOUR ELECTRIC COMPANY INC | |
| CONTRIBUTING EMPLOYER | 0 |
| IDEAL WIRING SOLUTIONS INC | |
| CONTRIBUTING EMPLOYER | 0 |
| JME ELECTRIC LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| KASSELMAN ELECTRIC CO INC | |
| CONTRIBUTING EMPLOYER | 0 |
| KIEWIT POWER CONSTRUCTORS CO | |
| CONTRIBUTING EMPLOYER | 0 |
| KIRT | |
| CONTRIBUTING EMPLOYER | 0 |
| KM KELLY INC | |
| CONTRIBUTING EMPLOYER | 0 |
| KOVAL CONTRACTING LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| KRUEGER ELECTRICAL CONTRACTING LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| KRUEGLER CONTRACTING LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| LACORTE ELECTRIC | |
| CONTRIBUTING EMPLOYER | 0 |
| LBFNY | |
| CONTRIBUTING EMPLOYER | 0 |
| LIFELINE ENERGY SOLUTIONS INC | |
| CONTRIBUTING EMPLOYER | 0 |
| LINDLEY | |
| CONTRIBUTING EMPLOYER | 0 |
| M AND C ELECTRICAL SOLUTIONS | |
| CONTRIBUTING EMPLOYER | 0 |
| M J ELECTRIC INC | |
| CONTRIBUTING EMPLOYER | 0 |
| M SCHER & SON INC | |
| CONTRIBUTING EMPLOYER | 0 |
| MASS ELECTRIC CONSTRUCTION CO | |
| CONTRIBUTING EMPLOYER | 0 |
| MATCO ELECTRIC COMPANY INC | |
| CONTRIBUTING EMPLOYER | 0 |
| MCBAIN ELECTRIC INC | |
| CONTRIBUTING EMPLOYER | 0 |
| MCPHEE ELECTRIC | |
| CONTRIBUTING EMPLOYER | 0 |
| MJM ELECTRIC AND POWER SYSTEMS LLS | |
| CONTRIBUTING EMPLOYER | 0 |
| MURPHY ELECTRIC & INDUSTRIAL CONTROL LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| MYELECTRICIAN518COM | |
| CONTRIBUTING EMPLOYER | 0 |
| NY RACING ASSOCIATION | |
| CONTRIBUTING EMPLOYER | 0 |
| NEWPORT NEWS SHIPBUILDING | |
| CONTRIBUTING EMPLOYER | 0 |
| NORTHLINE UTILITIES LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| O'CONNELL ELECTRIC COMPANY | |
| CONTRIBUTING EMPLOYER | 0 |
| PEMBROOK ELECTRIC CO INC | |
| CONTRIBUTING EMPLOYER | 0 |
| POWER PLUS ELECTRIC | |
| CONTRIBUTING EMPLOYER | 0 |
| PRECISION ELECTRICAL CONTRACTORS INC | |
| CONTRIBUTING EMPLOYER | 0 |
| PRIORITY ELECTRICAL SERVICES INC | |
| CONTRIBUTING EMPLOYER | 0 |
| PRUDENTIAL FINANCIAL INC | |
| CONTRIBUTING EMPLOYER | 0 |
| RIGGS DISTLER & CO INC | |
| CONTRIBUTING EMPLOYER | 0 |
| ROZELL EAST INC | |
| CONTRIBUTING EMPLOYER | 0 |
| ROZELL NORTH LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| RYAN ELECTRIC | |
| CONTRIBUTING EMPLOYER | 0 |
| S & B CONTRACTING INC | |
| CONTRIBUTING EMPLOYER | 0 |
| SCHENECTADY HARDWARE & ELECT | |
| CONTRIBUTING EMPLOYER | 0 |
| SCHULER-HAAS ELECTRIC CORP | |
| CONTRIBUTING EMPLOYER | 0 |
| SCHUPP'S LINE CONSTRUCTION INC | |
| CONTRIBUTING EMPLOYER | 0 |
| SKIDMORE COLLEGE | |
| CONTRIBUTING EMPLOYER | 0 |
| SS & K ELECTRIC LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| STILSING ELECTRIC INC | |
| CONTRIBUTING EMPLOYER | 0 |
| STONE CREEK ELECTRIC LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| SWAN CONTRACTING LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| T & J ELECTRICAL ASSOCIATES | |
| CONTRIBUTING EMPLOYER | 0 |
| TECH ELECTRIC CONTRACTORS LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| TECHNICAL BUILDING SERVICES | |
| CONTRIBUTING EMPLOYER | 0 |
| TOTAL FACILITY SOLUTION INC | |
| CONTRIBUTING EMPLOYER | 0 |
| TRIANGLE ELECTRICAL SYSTEMS IN | |
| CONTRIBUTING EMPLOYER | 0 |
| TRI-CITY JATC | |
| CONTRIBUTING EMPLOYER | 0 |
| TWIN ELECTRICAL SOLUTIONS | |
| CONTRIBUTING EMPLOYER | 0 |
| UNITED CIVIL INC | |
| CONTRIBUTING EMPLOYER | 0 |
| UPSTATE ELECTRIC LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| WAGE WORKS INC | |
| CONTRIBUTING EMPLOYER | 0 |
| WATSON ELECTRIC INC | |
| CONTRIBUTING EMPLOYER | 0 |
| WEYDMAN ELECTRIC INC | |
| CONTRIBUTING EMPLOYER | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |