Civic Intelligence

Ibew Local Union 175 Eiap Fund

EIN 62-6278471 • 501(c)5 • Chattanooga, TN

Profile

Promote employment for union workers - payments from members are available to employers through a collective bargaining agreement to allow them to compete with other electrical contractors

3922 Volunteer DriveChattanooga, TN 37416-3901

n/A

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

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

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

95th percentile

48%

Higher net margin than 95% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

87th percentile

23%

Faster asset growth than 87% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

7.0%

Faster revenue growth than 53% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$3,694,055

Up $679,756 (+23%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$3,694,055

Up $679,756 (+23%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin95th percentile

Revenue

Up

$1,361,298

Up $89,027 (+7.0%) from 2023

Expenses

Up

$703,673

Up $166,226 (+31%) from 2023

Net Income

Down

$657,625

Down $77,199 (-11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $879,238Liabilities 2011: $0Net Assets 2011: $879,2382011Assets 2012: $909,835Liabilities 2012: $0Net Assets 2012: $909,8352012Assets 2013: $571,982Liabilities 2013: $0Net Assets 2013: $571,9822013Assets 2014: $686,956Liabilities 2014: $0Net Assets 2014: $686,9562014Assets 2015: $970,973Liabilities 2015: $0Net Assets 2015: $970,9732015Assets 2016: $914,601Liabilities 2016: $0Net Assets 2016: $914,6012016Assets 2017: $924,195Liabilities 2017: $0Net Assets 2017: $924,1952017Assets 2018: $1,299,200Liabilities 2018: $0Net Assets 2018: $1,299,2002018Assets 2019: $1,984,659Liabilities 2019: $0Net Assets 2019: $1,984,6592019Assets 2020: $1,891,497Liabilities 2020: $0Net Assets 2020: $1,891,4972020Assets 2021: $2,061,329Liabilities 2021: $0Net Assets 2021: $2,061,3292021Assets 2022: $2,143,020Liabilities 2022: $0Net Assets 2022: $2,143,0202022Assets 2023: $3,014,299Liabilities 2023: $0Net Assets 2023: $3,014,2992023Assets 2024: $3,694,055Liabilities 2024: $0Net Assets 2024: $3,694,0552024

Highlighted filing

2024

Assets$3,694,055
Liabilities$0
Net Assets$3,694,055
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,133,083Expenses 2011: $964,604Net Income 2011: $168,4792011Revenue 2012: $1,171,339Expenses 2012: $1,140,742Net Income 2012: $30,5972012Revenue 2013: $1,066,209Expenses 2013: $1,404,062Net Income 2013: -$337,8532013Revenue 2014: $1,277,526Expenses 2014: $1,162,552Net Income 2014: $114,9742014Revenue 2015: $1,418,070Expenses 2015: $1,134,053Net Income 2015: $284,0172015Revenue 2016: $991,376Expenses 2016: $1,047,748Net Income 2016: -$56,3722016Revenue 2017: $994,794Expenses 2017: $985,200Net Income 2017: $9,5942017Revenue 2018: $1,219,232Expenses 2018: $844,227Net Income 2018: $375,0052018Revenue 2019: $1,740,552Expenses 2019: $1,055,093Net Income 2019: $685,4592019Revenue 2020: $1,050,333Expenses 2020: $1,143,495Net Income 2020: -$93,1622020Revenue 2021: $1,187,164Expenses 2021: $1,021,700Net Income 2021: $165,4642021Revenue 2022: $1,143,362Expenses 2022: $951,287Net Income 2022: $192,0752022Revenue 2023: $1,272,271Expenses 2023: $537,447Net Income 2023: $734,8242023Revenue 2024: $1,361,298Expenses 2024: $703,673Net Income 2024: $657,6252024

Highlighted filing

2024

Revenue$1,361,298
Expenses$703,673
Net Income$657,625
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$3,694,055
Liabilities
$0
Net assets
$3,694,055
Revenue
$1,361,298
Expenses
$703,673
Net income
$657,625
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.69$0.00$3.69$1.36$0.70$0.66
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.01$0.00$3.01$1.27$0.54$0.73
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.00$2.14$1.14$0.95$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.00$2.06$1.19$1.02$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.00$1.89$1.05$1.14$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.00$1.98$1.74$1.06$0.69
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.00$1.30$1.22$0.84$0.38
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.00$0.92$0.99$0.99$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$0.99$1.05$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$1.42$1.13$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$1.28$1.16$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$1.07$1.40$0.34
2012Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$1.17$1.14$0.03
2011Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$1.13$0.96$0.17
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 9, 2023
Return Version
2022v5.0
Gross Receipts
$1,541,445
Mission and Program Overview

Mission

To promote employement for union workers. Payments from members are avaliable to employers through a collective bargaining agreement to allow them to compete with other electrical contractors.

Promote employment for union electrical workers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$874,364$1,247,493▲ $373,129
Cash and Non-Interest-Bearing Accounts$925,385$895,527▼ $29,858
Investments in Publicly Traded Securities$261,580--
Total Assets$2,061,329$2,143,020▲ $81,691
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,061,329$2,143,020▲ $81,691
Total Net Assets Fund Balance$2,061,329$2,143,020▲ $81,691
Total Liabilities and Net Assets / Fund Balance$2,061,329$2,143,020▲ $81,691
Compensation and Service Providers
Top Officer Pay21st percentile

Board Members and Trustees

NameTitle
Zachary E PainterChairman
Ernest E WatkinsPresident
Freddie CombsTrustee
Jason D LayneTrustee
Kerry R KnowlesTrustee
Sterling SheltonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,162,317
Investment Income
$-18,955
Other Revenue
$0
Change in Net Assets
$192,075

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,143,362
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$18,955
Total Revenue per Audited Statements
$1,162,317
Total Revenue per Form 990
$1,143,362
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$951,287
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-$9,050-$9,050
Other Expenses$935,045$3,719-$3,719
Insurance-$1,854-$1,854
Fees for Service Investment Mgmnt Fees-$1,619-$1,619
Total Functional Expenses$935,045$16,242$0$951,287

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$951,287
Total Expenses per Audited Statements$951,287
Total Expenses per Form 990$951,287
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“All members are treated as being equal or in one class in relationship to their voting rights”

Form 990, Part VI, Section A, line 7A

“All participating current status union members are eligible to vote on changes to the governing board which makes all trust decisions.”

Form 990, Part VI, Section A, line 7B

“Members elect only the board members. All decisions are the responsibility of the trusts board.”

Form 990, Part VI, Section A, line 8B

“There were no meetings held during the year.”

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

“The board reviews the 990 annually.”

Form 990, Part VI, Section C, line 19

“Documents made available upon request.”

Filing and Contact Details

Filer

Filer Name
IBEW Local Union 175 EIAP Fund
EIN
62-6278471
Phone
4238943557
Address
3922 Volunteer Drive, Chattanooga, TN 37416-3901

Signing Officer

Name
Sterling Shelton
Title
Trustee
Phone
4238943557
Signed
2023-08-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sterling Shelton
Formed
1993
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Henderson Hutcherson & McCullough PLLC
Address
1200 Market Street, Chattanooga, TN 37402
Preparer
Kim Huskey CPA
Phone
4237567771
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“There has been no change in this process.”

Financial Statement Notes

Part X, Line 2:

“The fund follows the accounting guidance for uncertainty in income taxes using the provisions of financial accounting standards board (fasb) accounting standards codification (asc) topic 740, income taxes. Based on its evaluation, the fund has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The fund's evaluation was performed for tax years ended december 31, 2019 through december 31, 2022 the years that remain subject to examination by major tax jurisdicions as of december 31, 2022.”

Raw XML Appendix317 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROMOTE EMPLOYMENT FOR UNION ELECTRICAL WORKERS.
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Gary Watkins
IRS990/BooksInCareOfDetail/PhoneNum04238943557
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03922 Volunteer Drive
IRS990/BooksInCareOfDetail/USAddress/CityNm0Chattanooga
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037416
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0925385
IRS990/CashNonInterestBearingGrp/EOYAmt0895527
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-18955
IRS990/CYOtherExpensesAmt0951287
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01162317
IRS990/CYRevenuesLessExpensesAmt0192075
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0951287
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01143362
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0A program is in place and active to promote employment of union workers through a collective working assessment on workers. This assessment enables union employers to compete with employers who pay lower wages and offer few or no employer sponsored benefits. This is the one and only program conducted under this trust.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0935045
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09050
IRS990/FeesForServicesAccountingGrp/TotalAmt09050
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt01619
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt01619
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Kerry R Knowles
IRS990/Form990PartVIISectionAGrp/PersonNm1Jason D Layne
IRS990/Form990PartVIISectionAGrp/PersonNm2Sterling Shelton
IRS990/Form990PartVIISectionAGrp/PersonNm3Freddie Combs
IRS990/Form990PartVIISectionAGrp/PersonNm4Ernest E Watkins
IRS990/Form990PartVIISectionAGrp/PersonNm5Zachary E Painter
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
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chairman
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-35843
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0362240
IRS990/GrossReceiptsAmt01541445
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01854
IRS990/InsuranceGrp/TotalAmt01854
IRS990/InvestmentExpenseAmt0-1198
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt016888
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt016888
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0261580
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0398083
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Promote employment for union electrical workers. Working dues (assessments) contributed by members and are used to enable union contractors to compete for work against non-union employers that pay lower wages and provide few or no benefits.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02061329
IRS990/NetAssetsOrFundBalancesEOYAmt02143020
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-35843
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-35843
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-109186
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02061329
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02143020
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Contractor Payments
IRS990/OtherExpensesGrp/Desc1Office Expense
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03719
IRS990/OtherExpensesGrp/ProgramServicesAmt0935045
IRS990/OtherExpensesGrp/TotalAmt0935045
IRS990/OtherExpensesGrp/TotalAmt13719
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Sterling Shelton
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Working Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01162317
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01162317
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt078836
IRS990/PYOtherExpensesAmt01021700
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01108328
IRS990/PYRevenuesLessExpensesAmt0165464
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01021700
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01187164
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0192075
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01143362
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0874364
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01247493
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0951287
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt018955
IRS990ScheduleD/RevenueNotReportedAmt018955
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01143362
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES. BASED ON ITS EVALUATION, THE FUND HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE FUND'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED DECEMBER 31, 2019 THROUGH DECEMBER 31, 2022 THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICIONS AS OF DECEMBER 31, 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0951287
IRS990ScheduleD/TotalRevenuePerForm990Amt01143362
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01162317
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0951287
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MEMBERS ARE TREATED AS BEING EQUAL OR IN ONE CLASS IN RELATIONSHIP TO THEIR VOTING RIGHTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL PARTICIPATING CURRENT STATUS UNION MEMBERS ARE ELIGIBLE TO VOTE ON CHANGES TO THE GOVERNING BOARD WHICH MAKES ALL TRUST DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT ONLY THE BOARD MEMBERS. ALL DECISIONS ARE THE RESPONSIBILITY OF THE TRUSTS BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE WERE NO MEETINGS HELD DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS THE 990 ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE HAS BEEN NO CHANGE IN THIS PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part XII, Line 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02061329
IRS990/TotalAssetsEOYAmt02143020
IRS990/TotalAssetsGrp/BOYAmt02061329
IRS990/TotalAssetsGrp/EOYAmt02143020
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016242
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0935045
IRS990/TotalFunctionalExpensesGrp/TotalAmt0951287
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02061329
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02143020
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0935045
IRS990/TotalProgramServiceRevenueAmt01162317
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01143362
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01143362
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02061329
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02143020
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03922 Volunteer Drive
IRS990/USAddress/CityNm0Chattanooga
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0374163901
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sterling Shelton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum04238943557
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IBEW Local Union 175 EIAP Fund
ReturnHeader/Filer/BusinessNameControlTxt0IBEW
ReturnHeader/Filer/EIN0626278471
ReturnHeader/Filer/PhoneNum04238943557
ReturnHeader/Filer/USAddress/AddressLine1Txt03922 Volunteer Drive
ReturnHeader/Filer/USAddress/CityNm0Chattanooga
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0374163901
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621114363
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Henderson Hutcherson & McCullough PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01200 Market Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chattanooga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037402
ReturnHeader/PreparerPersonGrp/PhoneNum04237567771
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kim Huskey CPA
ReturnHeader/ReturnTs02023-08-15T08:53:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Sterling
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Shelton
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.