2024-04-22T13:37:25-05:00 2023-06-30 WITHUMSMITHBROWNPC 5000 EXECUTIVE PARKWAY SUITE 400 SAN RAMON CA 94583 990 2022-07-01 237158640 IBEW HEALTH AND WELFARE TRUST OF SOUTHWEST WASHINGTON % REHN AND ASSOCIATES IBEW 5095340600 1322 N POST ST SPOKANE WA 99201 TIMOTHY K O'DONNELL SR CHAIRMAN 5095340600 2024-04-15 true TIMOTHY K ODONNELL SR 999009999 ALBERT LEECH P01797541 9252779100 2024-04-15 3 2022 2023-04-26 12:10:37Z TIMOTHY K O'DONNELL SR 1322 N POST ST SPOKANE WA 99201 12783619 false X N/A X 1972 WA TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS PURSUANT TO COLLECTIVE BARGAINING AGREEEMENTS. 8 0 0 0 0 0 0 0 11303668 12006524 478826 757281 5595 19814 11788089 12783619 0 0 7376355 9173467 0 0 0 0 0 847987 891916 8224342 10065383 3563747 2718236 27375397 30183067 5392189 5308861 21983208 24874206 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS PURSUANT TO COLLECTIVE BARGAINING AGREEEMENTS. false false PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS, AND RETIREES. 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 true false false true X 5 0 true 0 false false false false false false false false false X 8 0 false true false false false false false true false false false false true true true true true false false false X REHN AND ASSOCIATES 5095340600 1322 N POST STREET SPOKANE WA 99201 X NICOLE HITE CHAIRMAN 1.0 0.0 X 0 0 0 TIMOTHY K O'DONNELL SR SECRETARY 1.0 0.0 X 0 0 0 CLINT BRYSON TRUSTEE 1.0 0.0 X 0 0 0 STEVE DOYLE TRUSTEE 0.0 0.0 X 0 0 0 KEN JENNINGS TRUSTEE 1.0 0.0 X 0 0 0 JACK KNOTTINGHAM TRUSTEE 1.0 0.0 X 0 0 0 TRAVIS SHARP TRUSTEE 1.0 0.0 X 0 0 0 UBIE STAGG TRUSTEE 1.0 0.0 X 0 0 0 SEE SCH O FOR COMPENSATION PAID BY RELATED ORGANIZATIONS 0.0 0.0 X 0 0 0 0 0 0 0 false false false Rehn Associates 1322 N Post St SPOKANE WA 99201 PLAN ADMIN 210754 Segal Consulting 333 W 34th St NEW YORK NY 10001 CONSULTING 138984 2 0 EMPLOYER CONTRIBUTIONS 900099 11203196 11203196 PARTICIPANT CONTRIBUTIONS 900099 569191 569191 PRESCRIPTION REBATES 900099 169666 169666 STOP LOSS REIMBURSEMENT 900099 64471 64471 12006524 757281 757281 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 19814 19814 19814 12783619 12026338 757281 0 0 0 9173467 0 0 0 0 0 0 188808 64864 70102 0 0 25771 463617 0 37893 0 0 0 0 0 10267 0 0 0 27080 PCORI TAX 3514 10065383 -173649 -157704 4280001 5277052 0 0 1590351 1497525 0 0 0 0 0 0 0 0 120577 120448 0 0 21558117 23445746 0 0 0 0 0 0 0 0 27375397 30183067 199994 178481 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5192195 5130380 5392189 5308861 X 0 0 0 0 21983208 24874206 21983208 24874206 27375397 30183067 2718236 172762 X X false true X true false 0 BENEFIT CLAIMS PAYABLE AND IBNR 996487 ACCUMULATED ELIGIBILTY CREDITS 4133893 5130380 X 12930610 172762 172762 12757848 25771 25771 12783619 10101427 10101427 25771 -61815 -36044 10065383 FORM 990, PART X, LINE 2: Accounting principles generally accepted in the United States of America require management to evaluate the tax positions taken by the Plan and to recognize a tax liability if the Plan has taken an uncertain tax position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. The Plan has analyzed the tax positions taken by the Plan and has concluded that, as of June 30, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan believes it is no longer subject to income tax examinations for the fiscal years prior to 2020. PART XII, LINE 4B - OTHER ADJUSTMENTS: $(61,815) CHANGE IN BENEFIT OBLIGATIONS FORM 990, PART V, LINE 2A: THE PLAN PROVIDES TAXABLE DISABILITY BENEFIT PAYMENTS TO ELIGIBLE PARTICIPANTS AND REPORTS THOSE BENEFITS ON FORMS W-2. THE PLAN ISSUED 13 W-2'S TO ELIGIBLE PARTICIPANTS IN CALENDAR YEAR 2022 AND FILED THE REQUIRED FEDERAL EMPLOYMENT TAX RETURNS. THESE BENEFITS ARE INCLUDED ON FORM 990 PART IX LINE 4. FORM 990, PART VI, SECTION A, LINE 3: THE PLAN HAS CONTRACTED WITH REHN & ASSOCIATES TO PROVIDE DAY-TO-DAY ADMINISTRATIVE SERVICES TO THE PLAN. FORM 990, PART VI, SECTION A, LINE 8B: THERE IS NO COMMITTEE TO ACT ON THE AUTHORITY OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: THE GOVERNING BODY MEETS APPROXIMATELY 4 TIMES EACH YEAR. THE CHAIRMAN OF THE GOVERNING BODY REVIEWS AND AUTHORIZES THE FORM 990 TO BE E-FILED ON BEHALF OF THE ORGANIZATION PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: THE CONFLICT-OF-INTEREST POLICY COVERS TRUSTEES (THE GOVERNING BODY). ALL FIDUCIARIES MUST REPORT CONFLICT-OF-INTEREST VIOLATIONS OR SUSPECTED VIOLATIONS TO THE TRUST ADMINISTRATOR AND/OR THE TRUST LEGAL COUNSEL. IF AND WHEN A POTENTIAL CONFLICT OF INTEREST IS DISCLOSED, THE BOARD OF TRUSTEES WILL INVOLVE THE TRUST'S ATTORNEY TO EVALUATE IF THE MATTER WOULD LIKELY PREVENT AN UNBIASED OR OBJECTIVE DECISION BY A TRUSTEE, AND APPROPRIATE DISCIPLINARY OR CORRECTIVE ACTION WILL BE TAKEN. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A: TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, REHN & ASSOCIATES. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. IBEW WORKERS LOCAL 76 3049 SOUTH 36TH STREET TACOMA WA 98409 910268091 LABOR UNION WA 501(C)(5) N/A NA false RETIREMENT PLAN OF THE IBEW LOCAL 76 1322 N Post St Spokane WA 99201 916243526 RETIREMENT WA 501(A) N/A NA false SOUTHWEST WASHINGTON ELECTRICAL JATC 3001 SOUTH 36TH STREET TACOMA WA 98409 916087265 TRAINING WA 501(C)(3) 2 NA false NECA SOUTHWEST WASHINGTON CHAPTER 3815 100th St SW LAKEWOOD WA 98499 910670392 VEBA SPONSOR WA 501(C)(5) N/A NA false LOCAL 76 IBEW-NECA MARKETING TRUST FUND 3815 100th St SW LAKEWOOD WA 98499 911549421 IMPROVE LABOR WA 501(C)(5) N/A NA false false false false false false false false false false false false false false false false false false false false FORM 990, SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF JUNE 30, 2023, THERE ARE APPROXIMATELY 119 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. Accurate Electric Unlimited, Inc Affordable Electric Inc Allied Electric Service, Inc Amaya Electric Arc Electric & Lighting Corp. Artisan Electric Atlas Electrical Contractors Ault Electric Servicies, LLC Barin Group, LLC BES Electrical Services, LLC Betschart Electric Company, Inc BlueCore Power, LLC Boyer Electric Company, Inc. Burke Electric, LLC Capital Electric, Inc Carl T Madsen, Inc DBA Grays Harbor Star Electric Co., Inc Carl T Madsen, INC DBA Madsen Electric Carl T Madsen, INC DBA Sound Electronics Carl T Madsen, INC DBA Sound Energy Systems Cochran Electric, Inc. Colvico, Inc. Copperhead Electric Cosco Fire Protection Cunningham Electrical Contractors, Inc. D&R Monitoring Networks, LLC Danard Electric, Inc Dutton Electric Company, Inc. E C Company Elcon Corporation Electric Construction Company of Tacoma Electric Systems, LLC ELM Solutions Corp, DBA Dalton Electric Corp EMC Electric, Inc. Epic Electric, Inc. E-Squared Systems, LLC Evergreen Power Systems, Inc. Evergreen Technologies Inc Excel Electric of Tacoma Exodus Electric E-Z Interface Co. Fireshield Incorporation Fox Electric Company Foy Industrial Electric Corp. Fuller Electric GB Manchester Inc. GBMR Electric LLC Groff Electric Inc. H&M Electric Inc Heil Electric - TERMED Holaday-Parks, Inc Holmes Electric Company Homestreet Electric LLC IBEW 76 Federal Credit Union Ideal Power Service, Inc Infinity Electric, LLC Integrity Networks JH Kelly, LLC JM Corp & Son, Inc Johnson Electric, Inc. JS Electric Justice Systems Corporation KolKay Electric, Inc. Lakes Electric, Inc Liberty Electric M. D. Marine Electric MacDonald-Miller Facility Solutions MB Electric - Grays Harbor MB Electric LLC MB Industrial Motors, LLC McCoy Electric Co., Inc. McKinstry Co., LLC MidStates Energy Co., LLC Mill Plain Electric, Inc. Milne Electric Naes Power Contractors Nelson Electric, Inc North Shore Electric NW Utility Services, LLC Pacific Communications Cabling PowerCom, Inc. Precision Electric Group, Inc. Prime Electric, Inc. PSW Electric 1, Inc. Ram Electric Refrigeration Unlimited, INC. Reliable Electric, Inc Rosendin Electric Saber Technologies LLC. Safari Electric, LLC Sare Electric Inc Schmitt Electric Inc. Schumacher Electric, Inc SeaCom Cabling, Inc. Seahurst Electric, Inc. Sequoyah Electric, LLC Shimmick Construction Company SK ELECTRICAL SERVICES Skyline Communications, Inc. Source Electric, LLC South Sound Systems, LLC Stetner Electric, Inc. Stoner Electric Company, Inc. Sturgeon Electric Company Inc. Sundancer Electric Inc Tacoma Electric Service LLC Tacoma School District #10 Tapps Electric, LLC Tesla Electric, LLC The Integrated Technologies Group Inc The Juice Company, Inc. Thompson Electrical Constructors, Inc. Titan Earthwork, LLC Titan Electric, Inc Totem Electric of Tacoma, Inc. Transportation Systems, Inc. Travers Electric, Inc. Valley Electric Company VECA Electric & Technologies, LLC War-Mur Electric, Inc