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        <TotalAmt>129596</TotalAmt>
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        <Desc>VACATION ACCRUAL</Desc>
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      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL WITHHOLDING &amp; TAXES</Desc>
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      <TotalExpensesPerForm990Amt>3719283</TotalExpensesPerForm990Amt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>INLAND EMPIRE LABOR COUNCIL</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1074 E LA CADERA DR STE 1</AddressLine1Txt>
          <CityNm>RIVERSIDE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92507</ZIPCd>
        </USAddress>
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        <PurposeOfGrantTxt>CONTRIBUTION</PurposeOfGrantTxt>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
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        <PersonNm>JAMES RUSH</PersonNm>
        <TitleTxt>BUS MGR./FIN. SECT.</TitleTxt>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DANIEL LUTHER</PersonNm>
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      </RltdOrgOfficerTrstKeyEmplGrp>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE REPRESENTATION TO MEMBERS IN MATTERS RELATED TO EMPLOYMENT IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENT AND FAIR LABOR STANDARDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION. MEMBERS MUST PAY DUES, DUES MUST BE CURRENT TO BE CONSIDERED A MEMBER IN GOOD STANDING. MEMBERS IN GOOD STANDING HAVE VOTING RIGHTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS IN GOOD STANDING MAY ELECT MEMBERS OF THE GOVERNING BOARD, ELECTIONS ARE CONDUCTED EVERY THREE YEARS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS MAY VOTE ON WAGE RATES OF THE EXECUTIVE BOARD, MATERIAL EXPENDITURES OF THE LOCAL, DISSOLUTION OF THE ORGANIZATION AND CHANGES TO THE ORGANIZATION'S CONSTITUTION AND BYLAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S FINANCIAL SECRETARY AND PRESIDENT REVIEW THE FORM 990 PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR THE UNION'S TOP MANAGEMENT IS OUTLINED IN THE IBEW CONSTITUTION AND LOCAL 440'S BYLAWS, WHICH ARE SUBJECT TO MEMBER AND OFFICER APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR THE UNION'S OFFICERS IS OUTLINED IN THE IBEW CONSTITUTION AND LOCAL 440'S BYLAWS, WHICH ARE SUBJECT TO MEMBER AND OFFICER APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL INFORMATION AND GOVERNING DOCUMENTATION ARE MADE AVAILABLE ON THE LM-2, ELECTRONICALLY FILED WITH THE DEPARTMENT OF LABOR, ON THE DEPARTEMENT OF LABOR PUBLIC DISCLOSURE WEBSITE. ANY OTHER REQUESTS FOR FINANCIAL INFORMATION IS MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
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          <BusinessNameLine1Txt>IBEW LOCAL 440 PAC FUND</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
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          <CityNm>RIVERSIDE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92507</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>POLITICAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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        <DirectControllingEntityName>
          <BusinessNameLine1Txt>IBEW 440</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NECAIBEW FAMILY MEDICAL HEALTH PLA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>410 CHICKAMAUGA AVE STE 301</AddressLine1Txt>
          <CityNm>ROSSVILLE</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30741</ZIPCd>
        </USAddress>
        <EIN>743198514</EIN>
        <PrimaryActivitiesTxt>BENEFITS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>GA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C9</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
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      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
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      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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</Return>
