Civic Intelligence

Union Construction Crafts Workers' Compensation Fund

990 • Fiscal year 2014 • EIN 41-1835606

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 12, 2015

3001 Metro Drive No 500Bloomington, MN 55425

(952) 854-0795

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.17x

Higher debt load relative to assets than 74% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

57th percentile

0.03x

Higher debt load relative to revenue than 57% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Net Margin

42nd percentile

-0.0%

Higher net margin than 42% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Asset Growth

42nd percentile

-0.1%

Faster asset growth than 42% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

64th percentile

7.4%

Faster revenue growth than 64% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$207,173

Down $154 (-0.1%) from 2013

Net Assets

Down

$172,636

Down $233 (-0.1%) from 2013

Liabilities

Up

$34,537

Up $79 (+0.2%) from 2013

Revenue

Up

$1,008,834

Up $69,452 (+7.4%) from 2013

Expenses

Up

$1,009,067

Up $49,937 (+5.2%) from 2013

Net Income

Up

-$233

Up $19,515 (+99%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $363,489Liabilities 2010: $120,322Net Assets 2010: $243,1672010Assets 2011: $249,521Liabilities 2011: $33,481Net Assets 2011: $216,0402011Assets 2012: $222,597Liabilities 2012: $29,980Net Assets 2012: $192,6172012Assets 2013: $207,327Liabilities 2013: $34,458Net Assets 2013: $172,8692013Assets 2014: $207,173Liabilities 2014: $34,537Net Assets 2014: $172,6362014Assets 2015: $252,639Liabilities 2015: $51,143Net Assets 2015: $201,4962015Assets 2016: $297,822Liabilities 2016: $32,877Net Assets 2016: $264,9452016Assets 2017: $363,584Liabilities 2017: $57,219Net Assets 2017: $306,3652017Assets 2018: $389,952Liabilities 2018: $53,986Net Assets 2018: $335,9662018Assets 2019: $438,652Liabilities 2019: $73,836Net Assets 2019: $364,8162019Assets 2020: $473,510Liabilities 2020: $51,194Net Assets 2020: $422,3162020Assets 2021: $541,374Liabilities 2021: $63,191Net Assets 2021: $478,1832021Assets 2022: $547,199Liabilities 2022: $57,516Net Assets 2022: $489,6832022Assets 2023: $527,132Liabilities 2023: $14,494Net Assets 2023: $512,6382023Assets 2024: $577,651Liabilities 2024: $23,432Net Assets 2024: $554,2192024

Highlighted filing

2014

Assets$207,173
Liabilities$34,537
Net Assets$172,636

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $863,3042010Expenses 2011: $834,5482011Expenses 2012: $861,7072012Revenue 2013: $939,382Expenses 2013: $959,130Net Income 2013: -$19,7482013Revenue 2014: $1,008,834Expenses 2014: $1,009,067Net Income 2014: -$2332014Revenue 2015: $1,176,224Expenses 2015: $1,147,364Net Income 2015: $28,8602015Revenue 2016: $1,276,022Expenses 2016: $1,212,573Net Income 2016: $63,4492016Revenue 2017: $1,335,620Expenses 2017: $1,294,200Net Income 2017: $41,4202017Revenue 2018: $1,410,470Expenses 2018: $1,380,869Net Income 2018: $29,6012018Revenue 2019: $1,559,180Expenses 2019: $1,530,330Net Income 2019: $28,8502019Revenue 2020: $1,697,740Expenses 2020: $1,640,240Net Income 2020: $57,5002020Revenue 2021: $1,672,771Expenses 2021: $1,616,904Net Income 2021: $55,8672021Revenue 2022: $1,641,004Expenses 2022: $1,629,504Net Income 2022: $11,5002022Revenue 2023: $1,765,971Expenses 2023: $1,743,016Net Income 2023: $22,9552023Revenue 2024: $1,891,407Expenses 2024: $1,849,826Net Income 2024: $41,5812024

Highlighted filing

2014

Revenue$1,008,834
Expenses$1,009,067
Net Income-$233
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 12, 2015
Return Version
2014v5.0
Gross Receipts
$1,008,834
Mission and Program Overview

Mission

To provide a worker's compensation collectively-bargained program authorized under statutes 176.1812. This program will eliminate the adversarial culture of workers' compensation claim administration; improve the delivery of wage-replacement benefits and the quality of medical care to injured union members; return injured workers to their pre-injury job quickly; reduce the costs of insurance for union contractors thereby increasing their competitiveness.

To provide a worker's comp. Collectively-bargained program authorized under minnesota statutes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$172,869$172,636▼ $233
Savings and Temporary Cash Investments$159,975$171,615▲ $11,640
Accounts Receivable$36,747$28,307▼ $8,440
Land, Buildings, and Equipment, Net$8,165$5,366▼ $2,799
Prepaid Expenses and Deferred Charges$2,440$1,885▼ $555
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$207,327$207,173▼ $154
Liabilities
Deferred Revenue$18,394$18,307▼ $87
Accounts Payable and Accrued Expenses$16,064$16,230▲ $166
Total Liabilities$34,458$34,537▲ $79
Net Assets / Fund Balance
Total Net Assets Fund Balance$172,869$172,636▼ $233
Total Liabilities and Net Assets / Fund Balance$207,327$207,173▼ $154

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,366$17,552$22,918
Compensation and Service Providers

Board Members and Trustees

NameTitle
Greg MasseyLabor Trustee Co-chair
Kent PetersonManagement Trustee Co-chair
Dave SchrunkAlternate Labor Trustee
Judd StokesAlternate Labor Trustee
Matt FairbanksAlternate Labor Trustee
Michael CookAlternate Labor Trustee
Michael HeidenAlternate Labor Trustee
Scott GaleAlternate Labor Trustee
Burt JohnsonLabor Trustee
Charlie RobertsLabor Trustee
Gary ReedLabor Trustee
Jamie HermansenLabor Trustee
Russ ScherberLabor Trustee
Todd PufahlLabor Trustee
Doug OlsonManagement Trustee
Mark HubbardManagement Trustee
Mark ZieglerManagement Trustee
Scott WeichtManagement Trustee
Tom DepauwManagement Trustee
Dave SemeradAlternate Management Trust
Gary ThadenAlternate Management Trust
Heather GrazziniAlternate Management Trust
John NesseAlternate Management Trust

Highest Paid Contractors

ContractorServicesLocationCompensation
Wilson - Mcshane CorporationPlan Administrator3001 METRO DRIVE, Bloomington, MN 55425$866,492
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,008,436
Investment Income
$243
Other Revenue
$155
Change in Net Assets
$-233

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,008,834
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,008,834
Total Revenue per Form 990
$1,008,834
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,009,067
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 Management---$866,492
Fees for Services Legal---$8,812
Fees for Services Accounting---$8,800
Insurance---$7,325
Office Expenses---$4,611
Other Expenses---$3,406
Depreciation Depletion---$2,799
Conferences and Meetings---$205
Total Functional Expenses$0$0$0$1,009,067

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,009,067
Total Expenses per Audited Statements$1,009,067
Total Expenses per Form 990$1,009,067
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 11

When the auditor has prepared the form 990, it is given to the audit committee and the board of trustees for review. The trustees are allowed time in which to examine the form 990 and communicate with the administrator in the event the trustee has any questions or comments. At the request of any trustee, or if there are questions or comments that cannot be adequately and fully addressed, the administrator will arrange a conference call for all trustees to discuss the form 990 and whether or not revisions are needed before it is finalized.

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

1. At the first meeting of the board of trustees of the uccwcf held each year, a copy of the conflicts of interest policy is distributed to the trustees. In addition, a disclosure statement is distributed to each trustee. The disclosure statement has been prepared in compliance with the conflicts of interest policy. Fund counsel explains to the board the operation of the conflicts of interest policy, what types of interests have to be disclosed and the administrative procedures for advising the organization regarding interests to be disclosed. Trustees are asked at that meeting to complete the disclosure form and return it to the administrator. The form is completed by each of the board of trustees and any senior staff of wilson-mcshane corporation working on the uccwcf. 2. The fund administrator reviews the conflict disclosures when returned, and refers any with conflicts for further review. 3. Any conflicts that are disclosed are reviewed by the fund co-chairs in conjunction with fund counsel. Any trustee that has disclosed a conflict of interest would be prohibited from participating in any discussion or voting on any motion regarding the matter that gave rise to the conflict of interest.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy or financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
UNION CONSTRUCTION CRAFTS WORKERS'
EIN
41-1835606
Phone
9528540795
Address
3001 METRO DRIVE NO 500, BLOOMINGTON, MN 55425

Signing Officer

Name
Greg Massey
Title
Labor Trustee Co-chair
Phone
6123791558
Signed
2015-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Massey
Formed
1996
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
23

Preparer

Firm
Cliftonlarsonallen Llp
Address
220 SOUTH SIXTH STREET SUITE 300, MINNEAPOLIS, MN 55402
Preparer
Stacy Meyer
Phone
6123764500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The trust established to hold fund assets is qualified pursuant to section 501(c)(9) of the internal revenue code (irc) and, accordingly, the trust's net investment income is exempt from income taxes. The trust has obtained a favorable tax determination letter from the internal revenue service dated september 8, 1997. The fund has been amended since receiving the determination letter. However, the fund administrator and the fund's tax counsel believe that the fund is designed and is currently being operated in compliance with the applicable requirements of the irc. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The fund administrator has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2014 and 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2011.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/TitleTxt0ALTERNATE LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3ALTERNATE LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5LABOR TRUSTEE CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7ALTERNATE LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9MANAGEMENT TRUSTEE CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14ALTERNATE LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15ALTERNATE MANAGEMENT TRUST
IRS990/Form990PartVIISectionAGrp/TitleTxt16ALTERNATE MANAGEMENT TRUST
IRS990/Form990PartVIISectionAGrp/TitleTxt17ALTERNATE MANAGEMENT TRUST
IRS990/Form990PartVIISectionAGrp/TitleTxt18ALTERNATE LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21ALTERNATE MANAGEMENT TRUST
IRS990/Form990PartVIISectionAGrp/TitleTxt22ALTERNATE LABOR TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01008834
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt07325
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0243
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0243
IRS990/InvestmentInJointVentureInd00
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IRS990/LegalDomicileStateCd0MN
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE A WORKER'S COMPENSATION COLLECTIVELY-BARGAINED PROGRAM AUTHORIZED UNDER STATUTES 176.1812. THIS PROGRAM WILL ELIMINATE THE ADVERSARIAL CULTURE OF WORKERS' COMPENSATION CLAIM ADMINISTRATION; IMPROVE THE DELIVERY OF WAGE-REPLACEMENT BENEFITS AND THE QUALITY OF MEDICAL CARE TO INJURED UNION MEMBERS; RETURN INJURED WORKERS TO THEIR PRE-INJURY JOB QUICKLY; REDUCE THE COSTS OF INSURANCE FOR UNION CONTRACTORS THEREBY INCREASING THEIR COMPETITIVENESS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0172869
IRS990/NetAssetsOrFundBalancesEOYAmt0172636
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt04611
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DISPUTE RESOLUTION EXAM
IRS990/OtherExpensesGrp/Desc1MEDIATION & ARBITRATION
IRS990/OtherExpensesGrp/Desc2EXCLUSIVE PROVIDER FEE
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSE
IRS990/OtherExpensesGrp/TotalAmt058799
IRS990/OtherExpensesGrp/TotalAmt139508
IRS990/OtherExpensesGrp/TotalAmt28310
IRS990/OtherExpensesGrp/TotalAmt33406
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0LIQUIDATED DAMAGES
IRS990/OtherRevenueMiscGrp/ExclusionAmt0155
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0155
IRS990/OtherRevenueTotalAmt0155
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02440
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01885
IRS990/PrincipalOfficerNm0GREG MASSEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1PHYSICIAN OPINIONS
IRS990/ProgramServiceRevenueGrp/Desc2MEDIATION/ARBITRATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0913772
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt156470
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt238194
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0913772
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt156470
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt238194
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt054
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IRS990/PYOtherRevenueAmt0714
IRS990/PYProgramServiceRevenueAmt0938614
IRS990/PYRevenuesLessExpensesAmt0-19748
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0959130
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0939382
IRS990/ReconcilationRevenueExpnssAmt0-233
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0159975
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0171615
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017552
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022918
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01008834
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST ESTABLISHED TO HOLD FUND ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATED SEPTEMBER 8, 1997. THE FUND HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE FUND ADMINISTRATOR AND THE FUND'S TAX COUNSEL BELIEVE THAT THE FUND IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014 AND 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05366
IRS990ScheduleD/TotalExpensesPerForm990Amt01009067
IRS990ScheduleD/TotalRevenuePerForm990Amt01008834
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01008834
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01009067
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHEN THE AUDITOR HAS PREPARED THE FORM 990, IT IS GIVEN TO THE AUDIT COMMITTEE AND THE BOARD OF TRUSTEES FOR REVIEW. THE TRUSTEES ARE ALLOWED TIME IN WHICH TO EXAMINE THE FORM 990 AND COMMUNICATE WITH THE ADMINISTRATOR IN THE EVENT THE TRUSTEE HAS ANY QUESTIONS OR COMMENTS. AT THE REQUEST OF ANY TRUSTEE, OR IF THERE ARE QUESTIONS OR COMMENTS THAT CANNOT BE ADEQUATELY AND FULLY ADDRESSED, THE ADMINISTRATOR WILL ARRANGE A CONFERENCE CALL FOR ALL TRUSTEES TO DISCUSS THE FORM 990 AND WHETHER OR NOT REVISIONS ARE NEEDED BEFORE IT IS FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11. AT THE FIRST MEETING OF THE BOARD OF TRUSTEES OF THE UCCWCF HELD EACH YEAR, A COPY OF THE CONFLICTS OF INTEREST POLICY IS DISTRIBUTED TO THE TRUSTEES. IN ADDITION, A DISCLOSURE STATEMENT IS DISTRIBUTED TO EACH TRUSTEE. THE DISCLOSURE STATEMENT HAS BEEN PREPARED IN COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY. FUND COUNSEL EXPLAINS TO THE BOARD THE OPERATION OF THE CONFLICTS OF INTEREST POLICY, WHAT TYPES OF INTERESTS HAVE TO BE DISCLOSED AND THE ADMINISTRATIVE PROCEDURES FOR ADVISING THE ORGANIZATION REGARDING INTERESTS TO BE DISCLOSED. TRUSTEES ARE ASKED AT THAT MEETING TO COMPLETE THE DISCLOSURE FORM AND RETURN IT TO THE ADMINISTRATOR. THE FORM IS COMPLETED BY EACH OF THE BOARD OF TRUSTEES AND ANY SENIOR STAFF OF WILSON-MCSHANE CORPORATION WORKING ON THE UCCWCF. 2. THE FUND ADMINISTRATOR REVIEWS THE CONFLICT DISCLOSURES WHEN RETURNED, AND REFERS ANY WITH CONFLICTS FOR FURTHER REVIEW. 3. ANY CONFLICTS THAT ARE DISCLOSED ARE REVIEWED BY THE FUND CO-CHAIRS IN CONJUNCTION WITH FUND COUNSEL. ANY TRUSTEE THAT HAS DISCLOSED A CONFLICT OF INTEREST WOULD BE PROHIBITED FROM PARTICIPATING IN ANY DISCUSSION OR VOTING ON ANY MOTION REGARDING THE MATTER THAT GAVE RISE TO THE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0AE CONRAD COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1AG O'BRIEN PLUMBING & HEATING CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2AW KUETTEL & SONS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3ABLE FENCE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4ACE ELECTRICAL CONTRACTORS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5ACME TUCKPOINTING & RESTORATION CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6ADOLFSON & PETERSON CONSTRUCTION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt7ADVANCED MASONRY RESTORATION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt8AESHLIMAN PLUMBING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt9AID ELECTRIC CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt10AIR CONDITIONING ASSOCIATES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt11ALBERS MECHANICAL CONTRACTORS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt12ALDO INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt13ALLAN MECHANICAL INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt14ALLIANCE MECHANICAL SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt15ALLTECH ENGINEERING CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt16ALVIN E BENIKE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt17AMERECT INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt18AMERICAN MASONRY RESTORATION CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt19AMG ARCHITECTURAL GLASS AND GLAZING

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.58$0.02$0.55$1.89$1.85$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.53$0.01$0.51$1.77$1.74$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.06$0.49$1.64$1.63$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.06$0.48$1.67$1.62$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.05$0.42$1.70$1.64$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.44$0.07$0.36$1.56$1.53$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.05$0.34$1.41$1.38$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.36$0.06$0.31$1.34$1.29$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.30$0.03$0.26$1.28$1.21$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.05$0.20$1.18$1.15$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.03$0.17$1.01$1.01$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.21$0.03$0.17$0.94$0.96$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.03$0.19$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.03$0.22$0.83
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.12$0.24$0.86