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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <Form1120POLFiledInd>false</Form1120POLFiledInd>
      <SubstantiallyAllDuesNondedInd>true</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART I-A, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATIONS TO IBEW POLITICAL ACTION COMMITTEE</ExplanationTxt>
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        <BookValueAmt>17517</BookValueAmt>
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      <EquipmentGrp>
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        <BookValueAmt>97344</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>270855</TotalBookValueLandBuildingsAmt>
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        <PersonNm>EUGENE SICARD</PersonNm>
        <TitleTxt>ASSISTANT BIZ MGR</TitleTxt>
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        <TotalCompensationFilingOrgAmt>188578</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JASON IANACONE</PersonNm>
        <TitleTxt>BUSINESS MANAGER</TitleTxt>
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        <NontaxableBenefitsFilingOrgAmt>31316</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>164930</TotalCompensationFilingOrgAmt>
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    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (IBEW) REPRESENTS MEMBERS WHO WORK IN A WIDE VARIETY OF FIELDS, INCLUDING UTILITIES, CONSTRUCTION, BROADCASTING, MANUFACTURING, RAILROADS AND GOVERNMENT. THE IBEW LOCAL UNION 304 MISSIONS IS TO ORGANIZE ALL WORKERS IN THE ELECTRICAL INDUSTRY, TO PROMOTE REASONABLE METHODS OF WORK, TO CULTIVATE FEELINGS OF FRIENDSHIP AMONG THOSE OF THE ELECTRICAL INDUSTRY TO SETTLE ALL DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES BY ARBITRATION (IF POSSIBLE); TO ASSIST EACH OTHER IN SICKNESS OR DISTRESS; TO SECURE EMPLOYEMENT; TO SEEK SECURITY FOR THE INDIVIDUAL; AND BY LEGAL AND PROPER MEANS TO ELEVATE THE MORALE, INTELLECTUAL AND SOCIAL CONDITIONS OF OUR MEMBERS, THEIR FAMILIES AND DEPENDENTS, IN THE INTEREST OF HIGHER STANDARD OF CITIZENSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (IBEW) REPRESENTS MEMBERS WHO WORK IN A WIDE VARIETY OF FIELDS, INCLUDING UTILITIES, CONSTRUCTION, BROADCASTING, MANUFACTURING, RAILROADS AND GOVERNMENT. THE IBEW LOCAL UNION 304 MISSION IS TO ORGANIZE ALL WORKERS IN THE ELECTRICAL INDUSTRY, TO PROMOTE REASONABLE METHODS OF WORK, TO CULTIVATE FEELINGS OF FRIENDSHIP AMONG THOSE OF THE ELECTRICAL INDUSTRY TO SETTLE ALL DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES BY ARBITRATION (IF POSSIBLE); TO ASSIST EACH OTHER IN SICKNESS OR DISTRESS; TO SECURE EMPLOYEMENT; TO SEEK SECURITY FOR THE INDIVIDUAL; AND BY LEGAL AND PROPER MEANS TO ELEVATE THE MORALE, INTELLECTUAL AND SOCIAL CONDITIONS OF OUR MEMBERS, THEIR FAMILIES AND DEPENDENTS, IN THE INTEREST OF HIGHER STANDARD OF CITIZENSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY A CPA AFTER THE AUDIT HAS BEEN ISSUED BY A SEPEARATE ACCOUNTING FIRM. THE CPA SUBMITS A COPY OF THE FORM 990 FOR REVIEW TO THE BUSINESS MANAGER. THE MANAGER REVIEWS THE RETURN FOR ACCURACY AND PERMITS THE ACCOUNTANTS TO FINALIZE AND ELECTRONICALLY FILE RETURN BY SIGNING THE FORM 8879-TE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE DISCUSSION AT FORM 990, PAGE 6, SECTION A, LINE 6. THE BOD HAVE ESTABLISHED A CONFLICT OF INTEREST STATEMENT BASED ON THE ORGANIZATIONS BY-LAWS. ANY ISSUES RELATED TO CONFLICT OF INTEREST ARE DISCUSSED AT THE BOARD OF LEVEL AND DETERMINATION IS MADE THERE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>BUSINESS MANAGER AND ASSISTANT BUSINESS MANAGERS PAY IS BASED ON THE EVERGY CONTRACT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INFORMATION FOR THE IBEW LOCAL 304 IS NOT CONSIDERED PUBLIC INFORMATION. IT IS HOWEVER AVAILABLE TO MEMBERS UPON REQUEST. THEY COULD OBTAIN THE INFORMATION BY SENDING A REQUEST TO THE IBEW LOCAL 304'S INFORMATION OFFICER.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
