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        <Desc>CERTIFICATE OF DEPOSIT</Desc>
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        <Desc>MUTUAL FUND</Desc>
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        <Desc>DUE FROM - IBEW BUILDING CORP</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>LOCAL #44 IS EXEMPT FROM FEDERAL INCOME TAX UNDER 501(C)(5) AND 501(C)(2) OF THE INTERNAL REVENUE CODE, RESPECTIVELY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PRESENTED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>INTEREST INCOME FROM BUILDING CORP MISCELLANEOUS INCOME FROM BUILDING CORP</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>(INCOME)/EXPENSE FROM BUILDING CORP</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>RENTAL EXPENSE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>PART XII 4B: EXPENSE FROM BUILDING CORP</ExplanationTxt>
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        <PersonNm>SCOTT KLUNGLAND</PersonNm>
        <TitleTxt>BUS MGR/FIN SEC.</TitleTxt>
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        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>222997</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KYLE HINTZ</PersonNm>
        <TitleTxt>ASST BUSINESS MANAGER</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
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        <TotalCompensationFilingOrgAmt>188102</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNION HAS MEMBERS WHO PAY MONTHLY UNION DUES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MEMBERS ARE VOTED IN BY THE MEMBERSHIP</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>BY-LAW APPROVAL IS REQUIRED FOR CHANGES MADE BY THE GOVERNING BODY. THE CHANGES MUST BE PRESENTED AT 2 SEPARATE MEETINGS TO ALLOW THE MEMBERSHIP A CHANCE TO PRESENT THEIR OPINIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE 990 IS REVIEWED AT A BOARD MEETING BEFORE FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ESTABLISHED THE NECESSARY POLICIES AND REGULARLY MONITORS AND ENFORCES THEM AS OUTLINED IN THE POLICIES</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS SET FOR THE DIRECTOR BY THE BY-LAWS AND THE BOARD. THE BOARD PAYS UNION CLASS WAGES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE. A FILE CONTAINING THE LM-2, FORM 990, INTERNAL INTERIM FINANCIAL STATEMENTS, AUDITED FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS FOR THE PAST 3 YEARS IS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>ROUNDING 1.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART XII LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPANY USES THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A SPECIAL PURPOSE FRAMEWORK OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THAT BASIS DIFFERS FROM ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRIMARILY BECAUSE THE UNION RECORDS REVENUES WHEN CASH IS RECEIVED AND EXPENSES WHEN CASH IS DISBURSED, EXCEPT FOR PAYROLL RELATED EXPENSES WHICH ARE RECORDED WHEN INCURRED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART XII LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZAITON HAS NOT CHANGED IT'S OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR.</ExplanationTxt>
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          <BusinessNameLine1Txt>INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS UNION 44 BUILDING CORP</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1321 KAW AVE</AddressLine1Txt>
          <CityNm>BUTTE</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59701</ZIPCd>
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        <PrimaryActivitiesTxt>OFFICE SPACE FOR IBEW 44</PrimaryActivitiesTxt>
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