2024-03-02T02:53:47-08:00 2023-05-31 341638235 Yurchyk & Davis CPA's Inc 3701 Boardman-Canfield Rd 2 Canfield OH 44406 990 2022-06-01 341409929 IBEW LOCAL UNION 306 SUPPLEMENTAL HEALTH BENEFIT FUND IBEW 3309293189 3660 STUTZ DRIVE CANFIELD OH 44406 MICHAEL MIGHT TRUSTEE 3309293189 2024-03-02 true MICHAEL MIGHT XXX-XX-XXXX true DAVID A EYSTER CPA CMA P00031027 3305335000 2024-03-02 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z MICHAEL MIGHT 2650 SOUTH MAIN AKRON OH 44319 5060198 false X N/A X 1983 OH THE FUND PROVIDES FULLY INSURED LIFE, SICKNESS, ACCIDENT AND HEALTH BENEFITS TO RETIRED MEMBERS AND SURVIVING SPOUSES OF DECEASED RETIRED MEMBERS OF IBEW LOCAL UNION 306, AND MEDICAL. 6 6 0 0 0 0 0 1675511 2394646 200303 189847 129 1284 1875943 2585777 0 419817 600662 0 0 0 1278857 1357725 1698674 1958387 177269 627390 7640859 8109549 146503 158571 7494356 7950978 THE FUND PROVIDES FULLY INSURED LIFE, SICKNESS, ACCIDENT AND HEALTH BENEFITS TO RETIRED MEMBERS AND SURVIVING SPOUSES OF DECEASED RETIRED MEMBERS OF IBEW LOCAL UNION 306, AND MEDICAL. false false THE FUND PROVIDED FULLY INSURED LIFE, SICKNESS, ACCIDENT AND HEALTH BENEFITS TO RETIRED MEMBERS AND SURVIVING SPOUSED OF DECEASED RETIRED MEMBERS OF THE IBEW LOCAL UNION NO. 306. THE FUND PROVIDED MEDICAL REIMBURSEMENT ACCOUNTS FOR MEMBERS OF IBEW LOCAL UNION NO. 306 WHOSE CONTRIBUTIONS WERE MADE PURSUANT TO COLLECTIVE BARGAINING AGGREEMENTS BETWEEN THE UNION AND AN EMPLOYER. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 0 false false false false false false X 6 6 false false false false false false false true true false false true true true true true true false false false X BENESYS INC 3302700453 3660 STUTZ DRIVE STE 101 CANFIELD OH 44406 X MICHAEL MIGHT CHAIRMAN 1.00 X 0 0 0 JAMES DECKERT TRUSTEE 1.00 X 0 0 0 BENJAMIN BOVARD TRUSTEE 1.00 X 0 0 0 JASON WALDEN TRUSTEE 1.00 X 0 0 0 CHRISTEEN SPEELMAN-PARSONS TRUSTEE 1.00 X 0 0 0 JOHN KELLAMIS SECRETARY 1.00 X 0 0 0 0 0 0 false false false EMPLOYER CONTRIBUTIONS 900099 939032 0 0 MEDICAL REIMBURSEMENT CONTR. 900099 900039 0 0 PARTICIPANT CONTRIBUTIONS 900099 555575 0 0 2394646 167892 0 167892 2496376 2474421 21955 21955 21955 0 0 OTHER INCOME 900099 1284 1284 0 0 1284 2585777 2417885 0 167892 600662 0 31899 0 0 0 2788 0 0 0 9100 0 0 0 19617 0 0 0 7000 0 0 0 27033 0 0 0 1145 0 0 0 4283 0 0 0 INSURANCE PREMIUMS 4TH DIST 1249647 0 0 0 PCORI FEE 3929 0 0 0 FORFEITURES 1284 0 0 0 1958387 0 0 0 202787 458447 691409 457980 136517 370227 105419 110003 6504727 6712892 7640859 8109549 3014 2785 43489 47920 100000 107866 146503 158571 X 7494356 7950978 7494356 7950978 7640859 8109549 627390 -170768 X false true X true false ACCOUNTS PAYABLE - FRINGE BENEFIT FUND 107866 107866 X 2395392 -170768 -170768 2566160 19617 19617 2585777 1938770 1938770 19617 19617 1958387 Pt X, Line 2 THE PLAN WAS DESIGNED TO BE IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE FOR AN EXEMPT STATUS UNDER SECTION 501(C)(9). THE BOARD OF TRUSTEES BELIEVES THAT THE PLAN CONTINUES TO QUALIFY AS EXEMPT FROM INCOME TAXES AND CONSEQUENTLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE PLANS FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATE 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 INTERNAL REVENUE SERVICE. THE BOARD OF TRUSTEES HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF MAY 31, 2023, THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD RECOGNIZE RECOGNITION OF A LIABILITY (OR ASSET) AND DISCLOSURE IN THE FINANICAL STATEMENTS. THE PLAN IS SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO THE YEAR ENDED MAY 31, 2020. Pt VI, Line 11b THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW AT A MEETING. Pt VI, Line 12c THE TRUSTEES ANNUALLY REVIEW THEIR INTERESTS FOR ANY INTERESTS THAT COULD POTENTIALLY BE IN CONFLICT.