Civic Intelligence

Ibew Local No 648 Health & Welfare Fund

EIN 31-6050511 • 501(c)9 • Cincinnati, OH

View Organization Page

Profile

To provide medical and disability benefits to members.

205 West Fourth Street Ste 225Cincinnati, OH 45202

n/a

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2018

Liabilities / Revenue

80th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • <$500k nonprofits • Source year 2018

Net Margin

23rd percentile

-574%

Higher net margin than 23% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2018

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • <$500k nonprofits • Source year 2018

Asset Growth

46th percentile

-100%

Faster asset growth than 46% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

18th percentile

-99%

Faster revenue growth than 18% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $589,661 (-100%) from 2017

Liabilities

Down

$0

Down $45,331 (-100%) from 2017

Net Assets

Down

$0

Down $544,330 (-100%) from 2017

Operations
Liabilities / Revenue80th percentileNet Margin23rd percentile

Revenue

Down

$13,958

Down $2,312,776 (-99%) from 2017

Expenses

Down

$94,120

Down $2,390,706 (-96%) from 2017

Net Income

Up

-$80,162

Up $77,930 (+49%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $2,810,465Liabilities 2012: $46,594Net Assets 2012: $2,763,8712012Assets 2013: $1,703,647Liabilities 2013: $37,564Net Assets 2013: $1,666,0832013Assets 2014: $2,285,871Liabilities 2014: $97,721Net Assets 2014: $2,188,1502014Assets 2015: $2,114,811Liabilities 2015: $170,321Net Assets 2015: $1,944,4902015Assets 2017: $589,661Liabilities 2017: $45,331Net Assets 2017: $544,3302017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2018

Assets$0
Liabilities$0
Net Assets$0
Open 2018 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $4,290,3902012Expenses 2013: $3,800,7632013Revenue 2014: $3,668,916Expenses 2014: $3,146,849Net Income 2014: $522,0672014Revenue 2015: $3,378,972Expenses 2015: $3,734,927Net Income 2015: -$355,9552015Revenue 2017: $2,326,734Expenses 2017: $2,484,826Net Income 2017: -$158,0922017Revenue 2018: $13,958Expenses 2018: $94,120Net Income 2018: -$80,1622018

Highlighted filing

2018

Revenue$13,958
Expenses$94,120
Net Income-$80,162
Open 2018 Filing

Filings

Most recent year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$13,958
Expenses
$94,120
Net income
-$80,162
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.01$0.09$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.59$0.05$0.54$2.33$2.48$0.16
2015Detailed filing. Detailed filing data is available for this year.$2.11$0.17$1.94$3.38$3.73$0.36
2014Detailed filing. Detailed filing data is available for this year.$2.29$0.10$2.19$3.67$3.15$0.52
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.04$1.67$3.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.05$2.76$4.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2017 to Feb 28, 2018
Signed
Jun 1, 2018
Return Version
2017v2.2
Gross Receipts
$445,369
Mission and Program Overview

Mission

To provide medical and disability benefits to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$411,879$0▼ $411,879
Cash and Non-Interest-Bearing Accounts$125,126$0▼ $125,126
Accounts Receivable$52,656$0▼ $52,656
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$589,661$0▼ $589,661
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$32,826--
Other Liabilities$12,505$0▼ $12,505
Total Liabilities$45,331$0▼ $45,331
Net Assets / Fund Balance
Unrestricted Net Assets$544,330$0▼ $544,330
Total Net Assets Fund Balance$544,330$0▼ $544,330
Total Liabilities and Net Assets / Fund Balance$589,661$0▼ $589,661
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Jeff McguffeyTrustee - Union (chair)
Bill CowmanTrustee - Management
Jerome WellingTrustee - Management
Steve RiglingTrustee - Management
Andrew HudsonTrustee - Union
Preston EversoleTrustee - Union
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$-17,852
Other Revenue
$31,810
Change in Net Assets
$-80,162

Audited Revenue Reconciliation

Revenue per Audited Statements
$-29,917
Revenue Not Reported on Financial Statements
$43,875
Revenue Not Reported on Form 990
$20,612
Other Revenue Adjustments
$41,375
Total Revenue per Audited Statements
$-9,305
Total Revenue per Form 990
$13,958
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,120
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting---$39,356
Other Expenses---$2,720
Fees for Service Investment Mgmnt Fees---$2,500
Fees for Services Legal---$431
Office Expenses---$286
All Other Expenses---$256
Total Functional Expenses$0$0$0$94,120

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$535,025
Expenses Not Reported on Form 990$484,780
Total Expenses per Form 990$94,120
Expenses per Audited Statements$50,245
Expenses Not Reported on Financial Statements$43,875
Other Expense Adjustments$41,375
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 is provided to the administrator who reviews the return and provides the return to the trustees to review prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Conflicts of interest are detailed in prohibited transactions under erisa. In addition, the plan also has a separate policy in place. The plan's legal counsel continually monitors the plan and its trustees for possible conflicts of interest. A member of the plan's legal counsel attends each meeting of the trustees and monitors on an "as needed" basis for activity that could give rise to potential conflicts of interest.”

Form 990, Part VI, Section C, Line 19

“The form 990 is available through websites, such as guidestar. The plan would also provide this information upon written request. Governing documents are not provided to the public.”

Filing and Contact Details

Filer

Filer Name
Ibew Local 648 Health Plan
EIN
31-6050511
Phone
5133816886
Address
205 WEST FOURTH STREET STE 225, CINCINNATI, OH 45202

Signing Officer

Name
Terry Fletcher
Title
Administrator
Phone
5133816886
Signed
2018-06-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Fletcher
Formed
1967
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Clark Schaefer Hackett & Co
Address
10100 INNOVATION DRIVE, DAYTON, OH 45342
Preparer
Herbert L Lemaster CPA
Phone
9372260070
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“The plan merged into the ibew local 82 health and welfare plan (ein: 31-6084151) during 2017. Accordingly, the plan discontinued receiving employer contributions and paying participant health benefits during the year, as these activities are performed by the successor plan.”

FORM 990, PART XI, LINE 9:

“Transferred to sucessor plan -484,780.”

FORM 990, PART XI, LINE 2C:

“The board of trustees is responsible for oversight of the independent audit of the plan's financial statements. This process is consistent with the prior year.”

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Reclassification of revenue & expenses 31,810. Reclassified employer contributions 9,565.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Transferred to sucessor plan 484,780.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Reclassification of revenue & expenses 31,810. Reclassified employer contributions 9,565.”

Raw XML Appendix398 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt032826
IRS990/AccountsReceivableGrp/BOYAmt052656
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE MEDICAL AND DISABILITY BENEFITS TO MEMBERS.
IRS990/AllOtherExpensesGrp/TotalAmt0256
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0AMERICAN BENEFIT CORPORATION
IRS990/BooksInCareOfDetail/PhoneNum05133816886
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0205 WEST FOURTH STREET STE 225
IRS990/BooksInCareOfDetail/USAddress/CityNm0CINCINNATI
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045202
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0125126
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-17852
IRS990/CYOtherExpensesAmt094120
IRS990/CYOtherRevenueAmt031810
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-80162
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt094120
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt013958
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVIDED MEDICAL AND DISABILITY BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION 648.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt039356
IRS990/FeesForServicesLegalGrp/TotalAmt0431
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt02500
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0JEFF MCGUFFEY
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDREW HUDSON
IRS990/Form990PartVIISectionAGrp/PersonNm2PRESTON EVERSOLE
IRS990/Form990PartVIISectionAGrp/PersonNm3BILL COWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4JEROME WELLING
IRS990/Form990PartVIISectionAGrp/PersonNm5STEVE RIGLING
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE - UNION (CHAIR)
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE - UNION
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE - UNION
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE - MANAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE - MANAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE - MANAGEMENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-17852
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0413559
IRS990/GrossReceiptsAmt0445369
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0411879
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0431411
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE MEDICAL AND DISABILITY BENEFITS TO MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0544330
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-17852
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt0-17852
IRS990/NetUnrelatedBusTxblIncmAmt0-3000
IRS990/NetUnrlzdGainsLossesInvstAmt020612
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0286
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-484780
IRS990/OtherExpensesGrp/Desc0ADMINISTRATION FEE
IRS990/OtherExpensesGrp/Desc1EMPLOYER CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc2AFFORDABLE CARE ACT FEE
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/TotalAmt036000
IRS990/OtherExpensesGrp/TotalAmt19565
IRS990/OtherExpensesGrp/TotalAmt23006
IRS990/OtherExpensesGrp/TotalAmt32720
IRS990/OtherLiabilitiesGrp/BOYAmt012505
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0812900
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt031810
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt031810
IRS990/OtherRevenueTotalAmt031810
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0TERRY FLETCHER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt02111270
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-12882
IRS990/PYOtherExpensesAmt0373556
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02339616
IRS990/PYRevenuesLessExpensesAmt0-158092
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02484826
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02326734
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-80162
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt0484780
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt043875
IRS990ScheduleD/ExpensesSubtotalAmt050245
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt02500
IRS990ScheduleD/InvestmentExpensesNotIncldAmt02500
IRS990ScheduleD/NetUnrealizedGainsInvstAmt020612
IRS990ScheduleD/OtherExpensesIncludedAmt0484780
IRS990ScheduleD/OtherExpensesNotIncludedAmt041375
IRS990ScheduleD/OtherRevenuesNotIncludedAmt041375
IRS990ScheduleD/RevenueNotReportedAmt020612
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt043875
IRS990ScheduleD/RevenueSubtotalAmt0-29917
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RECLASSIFICATION OF REVENUE & EXPENSES 31,810. RECLASSIFIED EMPLOYER CONTRIBUTIONS 9,565.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TRANSFERRED TO SUCESSOR PLAN 484,780.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RECLASSIFICATION OF REVENUE & EXPENSES 31,810. RECLASSIFIED EMPLOYER CONTRIBUTIONS 9,565.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt094120
IRS990ScheduleD/TotalRevenuePerForm990Amt013958
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-9305
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0535025
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0TRANSFER TO SUCCESSOR PLAN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0IBEW LOCAL 82 HEALTH & WELFARE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02018-02-28
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0316084151
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0484780
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(9)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0SALE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt03150 US ROUTE 60
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0ONA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0WV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd025545
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN MERGED INTO THE IBEW LOCAL 82 HEALTH AND WELFARE PLAN (EIN: 31-6084151) DURING 2017. ACCORDINGLY, THE PLAN DISCONTINUED RECEIVING EMPLOYER CONTRIBUTIONS AND PAYING PARTICIPANT HEALTH BENEFITS DURING THE YEAR, AS THESE ACTIVITIES ARE PERFORMED BY THE SUCCESSOR PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PROVIDED TO THE ADMINISTRATOR WHO REVIEWS THE RETURN AND PROVIDES THE RETURN TO THE TRUSTEES TO REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICTS OF INTEREST ARE DETAILED IN PROHIBITED TRANSACTIONS UNDER ERISA. IN ADDITION, THE PLAN ALSO HAS A SEPARATE POLICY IN PLACE. THE PLAN'S LEGAL COUNSEL CONTINUALLY MONITORS THE PLAN AND ITS TRUSTEES FOR POSSIBLE CONFLICTS OF INTEREST. A MEMBER OF THE PLAN'S LEGAL COUNSEL ATTENDS EACH MEETING OF THE TRUSTEES AND MONITORS ON AN "AS NEEDED" BASIS FOR ACTIVITY THAT COULD GIVE RISE TO POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS AVAILABLE THROUGH WEBSITES, SUCH AS GUIDESTAR. THE PLAN WOULD ALSO PROVIDE THIS INFORMATION UPON WRITTEN REQUEST. GOVERNING DOCUMENTS ARE NOT PROVIDED TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSFERRED TO SUCESSOR PLAN -484,780.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE INDEPENDENT AUDIT OF THE PLAN'S FINANCIAL STATEMENTS. THIS PROCESS IS CONSISTENT WITH THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IBEW LOCAL 648 BENEFIT OFFICE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1IBEW LOCAL 648 PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311257976
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1316134845
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PLAN SPONSOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0205 WEST FOURTH STREET STE 225
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1205 WEST FOURTH STREET STE 225
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CINCINNATI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CINCINNATI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045202
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd145202
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0589661
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0589661
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt094120
IRS990/TotalGrossUBIAmt0-17852
IRS990/TotalLiabilitiesBOYAmt045331
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt045331
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0544330
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031810
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt013958
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-17852
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0589661
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0544330
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0205 WEST FOURTH STREET STE 225
IRS990/USAddress/CityNm0CINCINNATI
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045202
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRY FLETCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05133816886
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IBEW LOCAL 648 HEALTH PLAN
ReturnHeader/Filer/BusinessNameControlTxt0IBEW
ReturnHeader/Filer/EIN0316050511
ReturnHeader/Filer/PhoneNum05133816886
ReturnHeader/Filer/USAddress/AddressLine1Txt0205 WEST FOURTH STREET STE 225
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045202
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FF1ADF7F950BE2AA8621E5D4B8A2222E21169A02
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.142.191.122
ReturnHeader/FilingSecurityInformation/IPDt02018-06-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm015:56:20
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310800053
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLARK SCHAEFER HACKETT & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010100 INNOVATION DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045342
ReturnHeader/PreparerPersonGrp/PhoneNum09372260070
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HERBERT L LEMASTER CPA
ReturnHeader/ReturnTs02018-06-14T11:22:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-03-01
ReturnHeader/TaxPeriodEndDt02018-02-28
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.