2024-04-29T07:21:23-05:00 2023-12-31 621114363 Henderson Hutcherson & McCullough PLLC 1200 Market Street Chattanooga TN 37402 990 2023-01-01 626278471 IBEW Local Union 175 EIAP Fund IBEW 4238943557 3922 Volunteer Drive Chattanooga TN 374163901 Sterling Shelton Trustee 4238943557 2024-04-26 1 Sterling Shelton 999009999 0 Kim Huskey CPA P00958962 4237567771 2024-04-26 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z Sterling Shelton 3922 Volunteer Drive Chattanooga TN 374163901 1272271 0 X N/A X 1993 TN PROMOTE EMPLOYMENT FOR UNION ELECTRICAL WORKERS. 7 5 0 0 0 0 0 0 1162317 1254184 -18955 18087 0 0 1143362 1272271 0 0 0 0 0 0 0 0 0 951287 537447 951287 537447 192075 734824 2143020 3014299 0 0 2143020 3014299 Promote employment for union electrical workers. Working dues (assessments) contributed by members and are used to enable union contractors to compete for work against non-union employers that pay lower wages and provide few or no benefits. 0 0 522765 1254184 A program is in place and active to promote employment of union workers through a collective working assessment on workers. This assessment enables union employers to compete with employers who pay lower wages and offer few or no employer sponsored benefits. This is the one and only program conducted under this trust. 522765 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 0 0 1 1 1 1 0 0 0 1 0 0 1 0 0 0 X Sterling Shelton 4238943557 3922 Volunteer Drive Chattanooga TN 37416 X Kerry R Knowles Trustee 1.00 X 0 0 0 Jason D Layne Trustee 1.00 X 0 0 0 Sterling Shelton Trustee 1.00 X 0 0 0 Michael Doyle Trustee 1.00 X 0 0 0 Kevin Green Trustee 1.00 X 0 0 0 Ernest E Watkins President 1.00 40.00 X 0 0 0 Zachary E Painter Chairman 1.00 40.00 X 0 0 0 0 0 0 0 0 0 0 0 Working Assessments 900099 1254184 1254184 1254184 18087 18087 1272271 1254184 0 18087 9550 9550 3278 3278 1854 1854 Contractor Payments 522765 522765 537447 522765 14682 0 895527 1627918 1247493 1386381 2143020 3014299 0 0 X 2143020 3014299 2143020 3014299 2143020 3014299 734824 86455 50000 0 X X 0 1 X 1 0 0 X 1358726 86455 86455 1272271 0 1272271 537447 0 537447 0 537447 Part X, Line 2: THE FUND FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES. BASED ON ITS EVALUATION, THE FUND HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE FUND'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023 THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICIONS AS OF DECEMBER 31, 2023. Form 990, Part VI, Section A, line 6 ALL MEMBERS ARE TREATED AS BEING EQUAL OR IN ONE CLASS IN RELATIONSHIP TO THEIR VOTING RIGHTS Form 990, Part VI, Section A, line 7a ALL PARTICIPATING CURRENT STATUS UNION MEMBERS ARE ELIGIBLE TO VOTE ON CHANGES TO THE GOVERNING BOARD WHICH MAKES ALL TRUST DECISIONS. Form 990, Part VI, Section A, line 7b MEMBERS ELECT ONLY THE BOARD MEMBERS. ALL DECISIONS ARE THE RESPONSIBILITY OF THE TRUSTS BOARD. Form 990, Part VI, Section A, line 8b THERE WERE NO MEETINGS HELD DURING THE YEAR. Form 990, Part VI, Section B, line 11b THE BOARD REVIEWS THE 990 ANNUALLY. Form 990, Part VI, Section C, line 19 DOCUMENTS MADE AVAILABLE UPON REQUEST. Form 990, Part XII, Line 2c: THERE HAS BEEN NO CHANGE IN THIS PROCESS.