2026-05-14T11:25:17-04:00 2025-06-30 MILLER KAPLAN ARASE LLP 3900 W ALAMEDA AVE STE 2400 BURBANK CA 915054302 990 2024-07-01 957008736 IBEW LOCAL 18 HEALTH AND WELFARE TRUST % MARTIN MARRUFO IBEW 2133878274 4189 W 2ND ST LOS ANGELES CA 90004 MARTIN MARRUFO Chairman 2133878274 2026-05-12 true true Edmond Avaness CPA P00966890 8187692010 2024 2025-03-06 01:10:19Z MARTIN MARRUFO 4189 W 2ND ST LOS ANGELES CA 90004 238140642 false X N/A X 1996 CA SEE SCHEDULE O 8 2 0 0 0 0 0 0 202698572 232278207 2002968 1975533 1600238 764603 206301778 235018343 0 0 197282489 225467874 435583 483761 0 0 0 2271073 2637471 199989145 228589106 6312633 6429237 75178150 87698295 36786740 41571070 38391410 46127225 X SEE SCHEDULE O false false SEE SCHEDULE O false false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true X 7 0 true 0 false false false false false false false false X 8 2 false false false false false false false true true false false true true true true true true false false false X MARTIN MARRUFO 2133878274 4189 W 2ND ST LOS ANGELES CA 90004 X GUSTAVO CORONA TRUSTEE-CHAIRMAN 1.0 39.0 X 0 486436 89605 LILLY CALVACHE TRUSTEE 1.0 39.0 X 0 377356 90170 SHAWN MCCLOUD SENIOR ASSISTANT BUSINESS MGR 0.0 40.0 X 0 338725 89350 MARTIN MARRUFO SENIOR ASSISTANT BUSINESS MGR 0.0 40.0 X 0 346717 79338 JENNIFER HADLEY SENIOR ASSISTANT BUSINESS MGR 0.0 40.0 X 0 325024 93147 LUIS LOZANO BUSINESS REPRESENTATIVE 0.0 40.0 X 0 298046 79871 ADRIENNE JOHNSON SENIOR BUSINESS REPRESENTATIVE 0.0 40.0 X 0 290536 86188 KEYSHALA WAGGONER TRUSTEE 1.0 39.0 X 0 188526 51610 RAFAEL LOPEZ TRUSTEE-VICE CHAIRMAN 1.0 2.0 X 4480 22024 0 MARCO JIMENEZ TRUSTEE 1.0 2.0 X 4198 9576 0 LAURA LEON TRUSTEE 1.0 2.0 X 1947 8863 0 JENNIFER VANEGAS TRUSTEE 1.0 2.0 X 0 6540 0 HANNAH COOPER TRUSTEE 1.0 2.0 X 0 6342 0 CHARLES ALVAREZ TRUSTEE 1.0 2.0 X 521 602 0 11146 2705313 659279 0 false true false BENEFIT SERVICE CENTER 9500 TOPANGA CANYON BLVD CHATSWORTH CA 91311 ADMINISTRATIVE FEES 1320807 WELLS FARGO ADVISORS 3020 OLD RANCH PKWY STE 190 SEAL BEACH CA 90740 INVESTMENT MANAGER 344367 MILLER KAPLAN ARASE LLP 3900 W ALAMEDA AVE STE 2400 BURBANK CA 91505 AUDITING SERVICES 258890 LAGNIAPPE CONSULTING 2468 LINDSAY LN LOS ANGELES CA 90039 CONSULTING SERVICES 300000 UNITED BEHAVIORAL HEALTH PO BOX 6103 CYPRESS CA 90630 CONSULTING SERVICES 104110 5 0 EMPLOYER CONTRIBUTIONS 900099 232089340 232089340 0 0 PARTICIPANTS' CONTRIBUTIONS 900099 188867 188867 0 0 232278207 2047765 0 0 2047765 0 0 0 0 0 3050067 3122299 -72232 -72232 0 0 -72232 0 0 0 0 0 0 0 0 0 PERFORMANCE GUARANTY INCOME 900099 39919 39919 0 0 PREMIUM REBATE 900099 724684 724684 0 0 764603 235018343 233042810 0 1975533 X 0 0 0 225467874 2623 0 331410 69174 55201 25353 1356073 2475 295400 0 0 356794 526397 0 14805 2572 0 37535 34865 0 0 0 0 0 10555 228589106 21860801 24550485 11742192 17270647 0 0 1028650 988694 0 0 0 0 699556 609499 0 0 7020 7020 0 0 0 0 39839931 44271950 0 0 0 0 0 0 0 0 75178150 87698295 128267 165806 0 0 36226477 40866577 0 0 0 0 0 0 0 0 0 0 431996 538687 36786740 41571070 X 0 0 0 0 38391410 46127225 38391410 46127225 75178150 87698295 6429237 1306578 X false true X true 0 PREMIUMS PAYABLE 538687 538687 X 235968127 1306578 -356794 949784 235018343 235018343 228232312 228232312 356794 356794 228589106 PART X, LINE 2: Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Plan and recognize a tax liability if the Plan has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. PART XI, LINE 2D AND PART XII, LINE 4B: INVESTMENT MANAGEMENT FEES OFFSET WITH INVESTMENT INCOME ON AUDITED FINANCIAL STATEMENTS AND REPORTED ON FORM 990, PART IX, LINE 11F. false false false GUSTAVO CORONA TRUSTEE-CHAIRMAN 0 480175 0 0 0 6261 0 61548 0 28057 0 576041 LILLY CALVACHE TRUSTEE 0 376576 0 0 0 780 0 61950 0 28220 0 467526 KEYSHALA WAGGONER TRUSTEE 0 185694 0 0 0 2832 0 25491 0 26119 0 240136 SHAWN MCCLOUD SENIOR ASSISTANT BUSINESS MGR 0 337061 0 0 0 1664 0 52310 0 37040 0 428075 JENNIFER HADLEY SENIOR ASSISTANT BUSINESS MGR 0 325024 0 0 0 0 0 63125 0 30022 0 418171 MARTIN MARRUFO SENIOR ASSISTANT BUSINESS MGR 0 343097 0 0 0 3620 0 52410 0 26928 0 426055 LUIS LOZANO BUSINESS REPRESENTATIVE 0 293609 0 0 0 4437 0 50110 0 29761 0 377917 ADRIENNE JOHNSON SENIOR BUSINESS REPRESENTATIVE 0 288909 0 0 0 1627 0 60070 0 26118 0 376724 PART I, LINE 1 AND PART III, LINES 1 AND 4A: THE IBEW LOCAL 18 HEALTH AND WELFARE TRUST PROVIDES ONE OR MORE HEALTHCARE BENEFITS TO PARTICIPANTS WHO ARE COVERED BY THE MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY OF LOS ANGELES, THE LOS ANGELES DEPARTMENT OF WATER AND POWER OR OTHER PUBLIC AGENCY AND LOCAL 18 OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS ("IBEW LOCAL 18") OR UNDER A PARTICIPATION AGREEMENT WITH IBEW LOCAL 18. PART I, LINE 5; PART V, LINES 2A AND 2B; PART IX, LINES 7-10: THE PLAN HAS NO STATUTORY EMPLOYEES. HOWEVER, THE SALARIES AND WAGES, PENSION PLAN CONTRIBUTIONS, OTHER EMPLOYEE BENEFITS, AND PAYROLL TAXES REPORTED IN PART IX WERE ALLOCATED TO THIS PLAN BY A RELATED ORGANIZATION, IBEW LOCAL 18. SEE SCHEDULE R. PART VI, LINE 11B: THE FORM 990 IS DISTRIBUTED TO ALL TRUSTEES AND REVIEWED AT THE BOARD OF TRUSTEES MEETING. PART VI, LINE 12C: TRUSTEES ARE REQUIRED TO NOTIFY THE PLAN OF ANY CHANGES IN THEIR INTEREST THAT COULD GIVE RISE TO CONFLICTS. PART VI, LINE 19: THE TRUST AGREEMENT, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MAINTAINED AT THE PLAN OFFICE AND ARE AVAILABLE FOR VIEWING AT THE PLAN OFFICE UPON REQUEST. IBEW LOCAL UNION NO 18 4189 W 2ND ST LOS ANGELES CA 90004 950865960 LABOR UNION CA 501(C)(5) N/A NA false UTILIBEW INC 4189 W 2ND ST LOS ANGELES CA 90004 952366826 BLDG. CORP. CA 501(C)(2) N/A NA false LO 18 WATER & POWER DEF LEAGUE NON-EX 4189 W 2ND ST LOS ANGELES CA 90004 953622711 POLITICAL ORG CA 527 N/A NA false false false false true false false false false false false false false true true true true false false true