2026-01-31T06:47:08-08:00 2025-04-30 341638235 Yurchyk & Davis CPA's Inc 3701 Boardman-Canfield Rd 2 Canfield OH 44406 990 2024-05-01 341381893 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL NO 38 FRINGE BENEFIT INTE 2164317738 3250 EUCLID AVENUE NO 270 CLEVELAND OH 44115 MICHAEL MUZIC TRUSTEE 2164317738 2026-01-31 true true DAVID A EYSTER CPA CMA P00031027 3305335000 2026-01-31 2024 2025-03-06 01:10:19Z MICHAEL MUZIC 1590 EAST 23RD STREET CLEVELAND OH 44114 523863 false X N/A X 1983 OH ADMINISTRATIVE SUPPORT FOR IBEW LOCAL 38. 9 9 3 0 0 0 0 521482 523863 0 0 521482 523863 0 0 255377 210069 0 0 266105 313794 521482 523863 0 0 117037 209783 117037 209783 0 0 ADMINISTRATIVE SUPPORT FOR IBEW LOCAL 38. false false PERFORMED CLAIMS PROCESSING, ADMINISTRATIVE AND ACCOUNTING FOR IBEW LOCAL 38 PENSION, HEALTH & WELFARE, 401(K) AND OTHER AGENCY FUNDS. false false false false false false false false false true false false true 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 0 0 3 true false false false false false false X 9 9 false false false false false false false true true false false true true true true true true false false false X ED FOX 2167317738 3250 EUCLID AVENUE ROOM 270 CLEVELAND OH 44115 X MICHAEL MUZIC CHAIRMAN 3.00 X 0 0 0 JASON WALDEN SECRETARY 1.00 X 0 0 0 DANIEL GALLAGHER TRUSTEE 1.00 X 0 0 0 JEFFREY NENADAL TRUSTEE 1.00 X 0 0 0 JAMIE MANCE TRUSTEE 1.00 X 0 0 0 DAVID HAINES TRUSTEE 1.00 X 0 0 0 JOHN BENEVENTO TRUSTEE 1.00 X 0 0 0 CHRIS DOMBROSKI TRUSTEE 1.00 X 0 0 0 MARCUS DEHLER TRUSTEE 1.00 X 0 0 0 0 0 0 false false false ADMINISTRATIVE FEES 525100 359166 0 0 AGENCY FUND FEES 525100 9450 0 0 ASSESSMENTS 525100 26916 0 0 INTEREST INCOME 525100 128331 0 0 523863 523863 523863 0 0 139900 127309 12591 0 58916 53614 5302 0 11253 10240 1013 0 64079 64079 0 0 6098 6098 0 0 32074 32074 0 0 106117 96566 9551 0 39340 35799 3541 0 18913 18913 0 0 17491 15917 1574 0 3694 3362 332 0 BANK FEES 10489 10489 0 0 DUES 1825 1825 0 0 EQUIPMENT RENTAL & MAINTENANCE 2985 2716 269 0 POSTAGE 9538 8680 858 0 1151 1047 104 0 523863 488728 35135 0 15700 115242 9180 17585 212760 148610 81642 64150 10515 12806 117037 209783 517 517 116520 209266 117037 209783 X 0 0 117037 209783 0 X X false true X true false 0 0 62963 28026 34937 149797 120584 29213 64150 EMPLOYER BONDS 10515 OTHER RECEIVABLE 2291 12806 UNEARNED ADMINISTRATION FEES 198751 EMPLOYER BONDS PAYABLE 10515 401(K) VOLUNTARY CONTRIBUTIONS PAYABLE 0 209266 X 523863 523863 523863 523863 523863 523863 Pt X, Line 2 THE INTERNAL REVENUE SERVICE HAS DETERMINED THE ENTITY IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (IRC). ONCE EXEMPT, THE ENTITY IS REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN ITS TAX-EXEMPT STATUS. MANAGEMENT IS NOT AWARE OF ANY COURSE OF ACTION OR SERIES OF EVENTS THAT HAVE OCCURRED THAT MIGHT ADVERSELY AFFECT THE ENTITYS TAX-EXEMPT STATUS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ENTITY, AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ENTITY HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ENTITY, AND HAS CONCLUDED THAT, AS OF APRIL 30, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ENTITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. Pt VI, Line 11b THE FORM 990 WAS REVIEWED AND DISCUSSED BY TRUSTEES AT THE REGULARELY SCHEDULED BOARD MEETING. Pt VI, Line 12c AT THE LAST BOARD OF TRUSTEES MEETING OF EACH YEAR, TRUSTEES ARE REQUIRED TO READ AND AGREE TO THE CONFLICT OF INTEREST POLICY IN WRITING. TRUSTEES WHO ARE NOT PRESENT ARE MAILED A COPY OF THE POLICY TO READ AND AGREE TO PRIOR TO THE FIRST TRUSTEES MEETING OF THE NEW YEAR. Pt XII, Line 1 THE PLAN REPORTS ON THE MODIFIED CASH BASIS OF ACCOUNTING.