Civic Intelligence

Iue-Cwa Gm Bankruptcy Claim Trust

EIN 36-4684058 • 501(c)9 • Beavercreek, OH

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Profile

The iue-cwa bankruptcy claim trust is an employee association consisting of retirees of general motors and delphi corporation who were represented by the iue-cwa, but also including gm and delphi retirees who were represented by the international brotherhood of electrical workers, or the international union of operating engineers. The trust is authorized by the trust agreement to provide medical and health benefits to participants, including sick and accidental benefits, by reimbursement or otherwise.

3500 Pentagon Blvd Ste 450Beavercreek, OH 45432
Siviq Scores

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

Liabilities / Assets

48th percentile

0.02x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.24x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Net Margin

4th percentile

-41%

Higher net margin than 4% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$227,193

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Asset Growth

21st percentile

-3.6%

Faster asset growth than 21% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-11%

Faster revenue growth than 11% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$125,685,889

Down $4,641,841 (-3.6%) from 2023

Liabilities

Down

$2,692,736

Down $121,410 (-4.3%) from 2023

Net Assets

Down

$122,993,153

Down $4,520,431 (-3.5%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin4th percentile

Revenue

Down

$11,062,492

Down $1,305,994 (-11%) from 2023

Expenses

Down

$15,582,923

Down $707,848 (-4.3%) from 2023

Net Income

Down

-$4,520,431

Down $598,146 (-15%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$300M$200M$100M$0Assets 2012: $194,842,552Liabilities 2012: $35,416Net Assets 2012: $194,807,1362012Assets 2013: $208,042,115Liabilities 2013: $35,724Net Assets 2013: $208,006,3912013Assets 2014: $201,528,556Liabilities 2014: $25,586Net Assets 2014: $201,502,9702014Assets 2015: $182,083,545Liabilities 2015: $55,325Net Assets 2015: $182,028,2202015Assets 2016: $179,916,410Liabilities 2016: $95,552Net Assets 2016: $179,820,8582016Assets 2017: $183,217,713Liabilities 2017: $65,498Net Assets 2017: $183,152,2152017Assets 2018: $168,372,013Liabilities 2018: $5,426,796Net Assets 2018: $162,945,2172018Assets 2019: $173,415,008Liabilities 2019: $4,301,098Net Assets 2019: $169,113,9102019Assets 2020: $162,871,290Liabilities 2020: $3,333,903Net Assets 2020: $159,537,3872020Assets 2021: $165,232,708Liabilities 2021: $3,125,825Net Assets 2021: $162,106,8832021Assets 2022: $134,340,761Liabilities 2022: $2,904,892Net Assets 2022: $131,435,8692022Assets 2023: $130,327,730Liabilities 2023: $2,814,146Net Assets 2023: $127,513,5842023Assets 2024: $125,685,889Liabilities 2024: $2,692,736Net Assets 2024: $122,993,1532024

Highlighted filing

2024

Assets$125,685,889
Liabilities$2,692,736
Net Assets$122,993,153
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

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

$40M$20M$0-$20M-$40MExpenses 2012: $14,415,5752012Revenue 2013: $31,284,751Expenses 2013: $18,085,496Net Income 2013: $13,199,2552013Revenue 2014: $10,983,486Expenses 2014: $17,486,907Net Income 2014: -$6,503,4212014Revenue 2015: -$2,675,730Expenses 2015: $16,799,020Net Income 2015: -$19,474,7502015Revenue 2016: $13,917,092Expenses 2016: $16,124,454Net Income 2016: -$2,207,3622016Revenue 2017: $18,475,034Expenses 2017: $15,143,677Net Income 2017: $3,331,3572017Revenue 2018: -$4,380,127Expenses 2018: $15,826,871Net Income 2018: -$20,206,9982018Revenue 2019: $25,485,370Expenses 2019: $19,316,677Net Income 2019: $6,168,6932019Revenue 2020: $8,587,609Expenses 2020: $18,164,132Net Income 2020: -$9,576,5232020Revenue 2021: $19,898,043Expenses 2021: $17,273,459Net Income 2021: $2,624,5842021Revenue 2022: -$14,659,163Expenses 2022: $16,011,851Net Income 2022: -$30,671,0142022Revenue 2023: $12,368,486Expenses 2023: $16,290,771Net Income 2023: -$3,922,2852023Revenue 2024: $11,062,492Expenses 2024: $15,582,923Net Income 2024: -$4,520,4312024

Highlighted filing

2024

Revenue$11,062,492
Expenses$15,582,923
Net Income-$4,520,431
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$125,685,889
Liabilities
$2,692,736
Net assets
$122,993,153
Revenue
$11,062,492
Expenses
$15,582,923
Net income
-$4,520,431
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$126$2.69$123$11.1$15.6$4.52
2023Detailed filing. Detailed filing data is available for this year.$130$2.81$128$12.4$16.3$3.92
2022Detailed filing. Detailed filing data is available for this year.$134$2.90$131$14.7$16.0$30.7
2021Detailed filing. Detailed filing data is available for this year.$165$3.13$162$19.9$17.3$2.62
2020Detailed filing. Detailed filing data is available for this year.$163$3.33$160$8.59$18.2$9.58
2019Detailed filing. Detailed filing data is available for this year.$173$4.30$169$25.5$19.3$6.17
2018Detailed filing. Detailed filing data is available for this year.$168$5.43$163$4.38$15.8$20.2
2017Detailed filing. Detailed filing data is available for this year.$183$0.07$183$18.5$15.1$3.33
2016Detailed filing. Detailed filing data is available for this year.$180$0.10$180$13.9$16.1$2.21
2015Detailed filing. Detailed filing data is available for this year.$182$0.06$182$2.68$16.8$19.5
2014Detailed filing. Detailed filing data is available for this year.$202$0.03$202$11.0$17.5$6.50
2013Detailed filing. Detailed filing data is available for this year.$208$0.04$208$31.3$18.1$13.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$195$0.04$195$14.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 23, 2025
Return Version
2024v5.0
Gross Receipts
$11,062,492
Mission and Program Overview

Mission

The iue-cwa bankruptcy claim trust is an employee association consisting of retirees of general motors and delphi corporation who were represented by the iue-cwa, but also including gm and delphi retirees who were represented by the international brotherhood of electrical workers, or the international union of operating engineers. The trust is authorized by the trust agreement to provide medical and health benefits to participants, including sick and accidental benefits, by reimbursement or otherwise.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$129,315,468$124,436,732▼ $4,878,736
Rtn Earn Endowment Incm Other Fnds$127,513,584$122,993,153▼ $4,520,431
Cash and Non-Interest-Bearing Accounts$907,100$1,165,799▲ $258,699
Prepaid Expenses and Deferred Charges$72,741$63,733▼ $9,008
Land, Buildings, and Equipment, Net$13,703$16,314▲ $2,611
Total Assets$130,350,051$125,685,889▼ $4,664,162
Other Assets Total$41,039$3,311▼ $37,728
Liabilities
Other Liabilities$2,805,634$2,616,277▼ $189,357
Accounts Payable and Accrued Expenses$30,833$76,459▲ $45,626
Total Liabilities$2,836,467$2,692,736▼ $143,731
Net Assets / Fund Balance
Total Net Assets Fund Balance$127,513,584$122,993,153▼ $4,520,431
Total Liabilities and Net Assets / Fund Balance$130,350,051$125,685,889▼ $4,664,162

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,314$40,105$56,419
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James ClarkTrust AdminiFT$227,193-$227,193
James ClarkTrust Administrator-$227,193$19,604$227,193
Leslie CashTrustee-$21,000-$21,000
Marlane BengleyTrustee-$21,000-$21,000
Peter MitchellTrustee-$21,000-$21,000
Steve LykinsTrustee-$21,000-$21,000
Nan WhaleyTrustee-$21,000-$21,000

Board Members and Trustees

NameTitle
Laura HaganTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$11,062,492
Other Revenue
$0
Change in Net Assets
$-4,520,431

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,062,492
Total Revenue per Audited Statements
$11,062,492
Total Revenue per Form 990
$11,062,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$918,367
Salaries, Compensation, and Employee Benefits$767,229
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$13,897,327--$13,897,327
Fees for Service Investment Mgmnt Fees$521,226--$521,226
Current Officers, Directors, Trustees, and Key Employees$332,193--$332,193
Other Salaries and Wages$289,667--$289,667
Fees for Services Other$136,691--$136,691
Other Employee Benefits$108,830--$108,830
Occupancy$73,704--$73,704
Fees for Services Accounting$39,520--$39,520
Payroll Taxes$36,539--$36,539
Office Expenses$33,436--$33,436
Conferences and Meetings$13,247--$13,247
Fees for Services Legal$3,952--$3,952
Depreciation Depletion$3,541--$3,541
Other Expenses$24--$24
Total Functional Expenses$15,582,923$0$0$15,582,923

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$15,582,923
Total Expenses per Audited Statements$15,582,923
Total Expenses per Form 990$15,582,923
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefits Payable$2,616,277
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Copy of form 990 provided to each trustee electronically with request to review. Time is provided for questions and response. Executive director has authority to sign and authorize electronic filing.”

Form 990, Page 6, Part VI, Line 12C

“Per discretion of board of trustees.”

Form 990, Page 6, Part VI, Line 15A

“Annual review by board of trustees.”

Form 990, Page 6, Part VI, Line 15B

“Annual review by board of trustees.”

Form 990, Page 6, Part VI, Line 19

“Documentation provided upon verbal or written request.”

Filing and Contact Details

Filer

Filer Name
Iue-cwa Gm Bankruptcy Claim Trust
EIN
36-4684058
Phone
9372245235
Address
3500 PENTAGON BLVD STE 450, BEAVERCREEK, OH 45432

Signing Officer

Name
James Clark
Title
Trust Administrator
Phone
9376069804
Signed
2025-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Clark
Formed
2010
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
5
Employees
3

Preparer

Firm
Hammerman Graf Hughes & Company Inc
Address
7677 PARAGON RD SUITE A, DAYTON, OH 45459
Preparer
Donald E Stewart CPA
Phone
9373201262
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The iue-cwa bankruptcy claim trust is an employee association consisting of retirees of general motors and delphi corporation who were represented by the iue-cwa, but also including gm and delphi retirees who were represented by the international brotherhood of electrical workers, or the international union of operating engineers. The trust is authorized by the trust agreement to provide medical and health benefits to participants, including sick and accidental benefits, by reimbursement or otherwise.”

Raw XML Appendix340 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE IUE-CWA BANKRUPTCY CLAIM TRUST IS AN EMPLOYEE ASSOCIATION CONSISTING OF RETIREES OF GENERAL MOTORS AND DELPHI CORPORATION WHO WERE REPRESENTED BY THE IUE-CWA, BUT ALSO INCLUDING GM AND DELPHI RETIREES WHO WERE REPRESENTED BY THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS, OR THE INTERNATIONAL UNION OF OPERATING ENGINEERS. THE TRUST IS AUTHORIZED BY THE TRUST AGREEMENT TO PROVIDE MEDICAL AND HEALTH BENEFITS TO PARTICIPANTS, INCLUDING SICK AND ACCIDENTAL BENEFITS, BY REIMBURSEMENT OR OTHERWISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPY OF FORM 990 PROVIDED TO EACH TRUSTEE ELECTRONICALLY WITH REQUEST TO REVIEW. TIME IS PROVIDED FOR QUESTIONS AND RESPONSE. EXECUTIVE DIRECTOR HAS AUTHORITY TO SIGN AND AUTHORIZE ELECTRONIC FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PER DISCRETION OF BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL REVIEW BY BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL REVIEW BY BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTATION PROVIDED UPON VERBAL OR WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES CLARK
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-23
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAMMERMAN GRAF HUGHES & COMPANY INC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
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ReturnHeader/PreparerPersonGrp/PhoneNum09373201262
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD E STEWART CPA
ReturnHeader/ReturnTs02025-08-05T16:35:37-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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