{"success":true,"data":{"_id":260181078,"filings":[{"Organization":{"value":null,"Person":["ROBERT SHIMKO","THOMAS TUCKER","EDWARD WELLS","MICHAEL TOMASIELLO","WILLIAM JONES","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ","GUY PETERSON"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","FORMER TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[72660,2663,530,4152,0,0,0,47290],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[72660,2663,530,4152,0,0,0,47290]},"Basic":{"value":null,"mission":"Provide healthcare reimbursement benefits to participants","year":2018,"name":"IBEW LOCAL 400 SUPPLEMENTAL BENEFIT FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2018-04-01T00:00:00","tax_period_end":"2019-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":797358,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":683157,"Total revenue":683157,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":114201,"Investment income total":114201,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":958480,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":804247,"Benefits paid to members Total":804247},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":154233,"Management services":98485,"Legal":10046,"Accounting":7292,"Lobbying services":0,"Investment management fees":32646,"Other services":500,"Advertising":0,"Office expenses":4625,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":639,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":804247,"Management And General Expenses":154233,"Fundraising Expenses":0}},"Assets":{"value":4185633,"Non-interest bearing cash":0,"Savings and temp cash investments":220823,"Pledges and grants receivable":0,"Accounts receivable":127467,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":504,"Land, building, equipment":0,"Investments publicly traded":3711839,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":125000},"Liabilities":{"value":82648,"Sum of Total Liabilities":0,"Accounts payable, accrued":82648,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":4102985,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8390858442534013,"percentile":0.6772544367734608},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.20206983563217526,"percentile":0.1503458856794993},"Liabilities to Assets Ratio":{"score":0.01974563942897048,"percentile":0.45845439364963875},"Operating Reserve Ratio":{"score":4.366948710458225,"percentile":0.784076783369666},"Officer Compensation Ratio":{"score":0.13280923962941324,"percentile":0.4544242452065813},"Program Expense Growth":{"score":0.03789975052524368,"percentile":0.48284534460553163},"Revenue Growth":{"score":-0.010504997255875446,"percentile":0.32825193436120376},"Asset Growth":{"score":0.06715187965897576,"percentile":0.5883178522535576},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5557862132696113,"percentile":0.47441785959195526}},"source_xml":"202020459349300312_public.xml"},{"Organization":{"value":null,"Person":["ROBERT SHIMKO","THOMAS TUCKER","EDWARD WELLS","MICHAEL TOMASIELLO","WILLIAM JONES","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[79919,2539,0,4813,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[79919,2539,0,4813,0,0,0]},"Basic":{"value":null,"mission":"Provide healthcare reimbursement benefits to participants","year":2020,"name":"IBEW LOCAL 400 SUPPLEMENTAL BENEFIT FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2020-04-01T00:00:00","tax_period_end":"2021-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":608024,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":483290,"Total revenue":483290,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":124734,"Investment income total":124734,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":904435,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":773104,"Benefits paid to members Total":773104},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":131331,"Management services":81735,"Legal":4416,"Accounting":9190,"Lobbying services":0,"Investment management fees":30825,"Other services":0,"Advertising":0,"Office expenses":1797,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":2739,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":629,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":773104,"Management And General Expenses":131331,"Fundraising Expenses":0}},"Assets":{"value":3702638,"Non-interest bearing cash":0,"Savings and temp cash investments":63227,"Pledges and grants receivable":0,"Accounts receivable":22247,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":482,"Land, building, equipment":0,"Investments publicly traded":3491682,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":125000},"Liabilities":{"value":31719,"Sum of Total Liabilities":0,"Accounts payable, accrued":31719,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3670919,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8547922183462604,"percentile":0.7008023652050623},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.48749884872965543,"percentile":0.07610340925094142},"Liabilities to Assets Ratio":{"score":0.008566594952031497,"percentile":0.506055473892759},"Operating Reserve Ratio":{"score":4.093868547767391,"percentile":0.7728956790661119},"Officer Compensation Ratio":{"score":0.09649228523885077,"percentile":0.5637907212874723},"Program Expense Growth":{"score":0.044529716383273854,"percentile":0.5102403511222355},"Revenue Growth":{"score":-0.041552637049027355,"percentile":0.2382386611311614},"Asset Growth":{"score":0.0291683233355225,"percentile":0.4425258079519977},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5449959575171986,"percentile":0.44273248669151943}},"source_xml":"202240469349301409_public.xml"},{"Organization":{"value":null,"Person":["ROBERT SHIMKO","THOMAS TUCKER","EDWARD WELLS","MICHAEL TOMASIELLO","WILLIAM JONES","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ","MICHAEL RICCA"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[78983,1496,0,4203,0,0,0,94012],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[78983,1496,0,4203,0,0,0,94012]},"Basic":{"value":null,"mission":"Provide healthcare reimbursement benefits to participants","year":2021,"name":"IBEW LOCAL 400 SUPPLEMENTAL BENEFIT FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2021-04-01T00:00:00","tax_period_end":"2022-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":736910,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":621180,"Total revenue":621180,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":115730,"Investment income total":115730,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":827687,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":686930,"Benefits paid to members Total":686930},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":140757,"Management services":71880,"Legal":16262,"Accounting":8241,"Lobbying services":0,"Investment management fees":28502,"Other services":0,"Advertising":0,"Office expenses":5208,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":10153,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":511,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":686930,"Management And General Expenses":140757,"Fundraising Expenses":0}},"Assets":{"value":3603939,"Non-interest bearing cash":0,"Savings and temp cash investments":145501,"Pledges and grants receivable":0,"Accounts receivable":104618,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":292,"Land, building, equipment":0,"Investments publicly traded":3228528,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":125000},"Liabilities":{"value":23797,"Sum of Total Liabilities":0,"Accounts payable, accrued":23797,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3580142,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8299393369715846,"percentile":0.6645251464155382},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.12318600643226446,"percentile":0.20171953372128074},"Liabilities to Assets Ratio":{"score":0.006603052937355488,"percentile":0.5179540028153181},"Operating Reserve Ratio":{"score":4.3542293161545365,"percentile":0.7835921684778424},"Officer Compensation Ratio":{"score":0.2158956223789911,"percentile":0.28842707884116947},"Program Expense Growth":{"score":0.03107465649104041,"percentile":0.4535561666185376},"Revenue Growth":{"score":-0.040528075091094413,"percentile":0.24064301674397953},"Asset Growth":{"score":0.017106290384493343,"percentile":0.3916377217061551},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.532900633577124,"percentile":0.40847251100565696}},"source_xml":"202300469349301745_public.xml"},{"Organization":{"value":null,"Person":["GUY PETERSON","JONATHAN VIGGIANO","EDWARD WELLS","MICHAEL TOMASIELLO","MICHAEL MCKIEVER","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[78181,2339,1383,3400,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[78181,2339,1383,3400,0,0,0]},"Basic":{"value":null,"mission":"Provide healthcare reimbursement benefits to participants","year":2013,"name":"IBEW LOCAL 400 SUPPLEMENTAL BENEFIT FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GLENN D SHAFFER","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2013-04-01T00:00:00","tax_period_end":"2014-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":844001,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":811329,"Total revenue":811329,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":32672,"Investment income total":32672,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":655673,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":616209,"Benefits paid to members Total":616209},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":39464,"Management services":24659,"Legal":0,"Accounting":7408,"Lobbying services":0,"Investment management fees":5924,"Other services":500,"Advertising":0,"Office expenses":569,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":404,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":616209,"Management And General Expenses":39464,"Fundraising Expenses":0}},"Assets":{"value":3100195,"Non-interest bearing cash":0,"Savings and temp cash investments":177406,"Pledges and grants receivable":0,"Accounts receivable":158221,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":2764568,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":17843,"Sum of Total Liabilities":0,"Accounts payable, accrued":6043,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":11800},"Fund balance":{"value":3082352,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.939811460895904,"percentile":0.8307039626851844},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2231371763777531,"percentile":0.7782903670690502},"Liabilities to Assets Ratio":{"score":0.005755444415593213,"percentile":0.5236596103455565},"Operating Reserve Ratio":{"score":4.728263936443929,"percentile":0.7973297274859703},"Officer Compensation Ratio":{"score":0.13009991260887668,"percentile":0.461675849199066},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7956515702195848,"percentile":0.9561655577182788}},"source_xml":"201540439349302604_public.xml"},{"Organization":{"value":null,"Person":["GUY PETERSON","JONATHAN VIGGIANO","EDWARD WELLS","MICHAEL TOMASIELLO","WILLIAM JONES","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[83908,5041,4556,5335,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[83908,5041,4556,5335,0,0,0]},"Basic":{"value":null,"mission":"Provide healthcare reimbursement benefits to participants","year":2016,"name":"IBEW LOCAL 400 SUPPLEMENTAL BENEFIT FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2016-04-01T00:00:00","tax_period_end":"2017-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1159207,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1061121,"Total revenue":1061121,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":98086,"Investment income total":98086,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":671352,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":596745,"Benefits paid to members Total":596745},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":74607,"Management services":32684,"Legal":659,"Accounting":9342,"Lobbying services":0,"Investment management fees":28715,"Other services":500,"Advertising":0,"Office expenses":2240,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":467,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":596745,"Management And General Expenses":74607,"Fundraising Expenses":0}},"Assets":{"value":4168473,"Non-interest bearing cash":0,"Savings and temp cash investments":489253,"Pledges and grants receivable":0,"Accounts receivable":173248,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":3505972,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":16523,"Sum of Total Liabilities":0,"Accounts payable, accrued":5023,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":11500},"Fund balance":{"value":4151950,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8888705179994996,"percentile":0.753014105838093},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.42085235855201014,"percentile":0.8929508125557022},"Liabilities to Assets Ratio":{"score":0.003963801612724851,"percentile":0.5374289410766052},"Operating Reserve Ratio":{"score":6.209072140993101,"percentile":0.837638450210468},"Officer Compensation Ratio":{"score":0.14722530058747124,"percentile":0.4185935658619802},"Program Expense Growth":{"score":-0.014939548368173588,"percentile":0.27357560104918505},"Revenue Growth":{"score":0.12171360445944648,"percentile":0.8070056673696635},"Asset Growth":{"score":0.10111860644798765,"percentile":0.6858524397174295},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7306928651607032,"percentile":0.8941781059570837}},"source_xml":"201830459349300033_public.xml"},{"Organization":{"value":null,"Person":["GUY PETERSON","JONATHAN VIGGIANO","EDWARD WELLS","MICHAEL TOMASIELLO","MICHAEL MCKIEVER","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[81139,1873,1712,2942,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[81139,1873,1712,2942,0,0,0]},"Basic":{"value":null,"mission":"Provide healthcare reimbursement benefits to participants","year":2014,"name":"IBEW LOCAL 400 SUPPLEMENTAL BENEFIT FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2014-04-01T00:00:00","tax_period_end":"2015-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":854822,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":811430,"Total revenue":811430,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":43392,"Investment income total":43392,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":693230,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":648151,"Benefits paid to members Total":648151},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":45079,"Management services":25823,"Legal":2316,"Accounting":7829,"Lobbying services":0,"Investment management fees":7074,"Other services":500,"Advertising":0,"Office expenses":369,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1168,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":648151,"Management And General Expenses":45079,"Fundraising Expenses":0}},"Assets":{"value":3287051,"Non-interest bearing cash":0,"Savings and temp cash investments":1593719,"Pledges and grants receivable":0,"Accounts receivable":125827,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1567505,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":18750,"Sum of Total Liabilities":0,"Accounts payable, accrued":6350,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":12400},"Fund balance":{"value":3268301,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9349725199428761,"percentile":0.8238117583559569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.18903584605917959,"percentile":0.7449998257477206},"Liabilities to Assets Ratio":{"score":0.00570420112130904,"percentile":0.5240291413279845},"Operating Reserve Ratio":{"score":4.74164562987753,"percentile":0.7977945374322565},"Officer Compensation Ratio":{"score":0.12646019358654415,"percentile":0.47163606012462717},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7864323094915361,"percentile":0.9499446342410172}},"source_xml":"201620439349303562_public.xml"},{"Organization":{"value":null,"Person":["ROBERT SHIMKO","MICHAEL RICCA","ROBERT INGMAN","MICHAEL TOMASIELLO","WILLIAM JONES","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[159459,136677,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[159459,136677,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide healthcare reimbursement benefits to participants","year":2024,"name":"IBEW LOCAL 400 AUXILIARY WELFARE FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2024-04-01T00:00:00","tax_period_end":"2025-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1662420,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1655580,"Total revenue":1655580,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6840,"Investment income total":6840,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1669797,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":1569785,"Benefits paid to members Total":1569785},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":100012,"Management services":0,"Legal":5193,"Accounting":11429,"Lobbying services":0,"Investment management fees":1981,"Other services":61726,"Advertising":0,"Office expenses":1001,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":18246,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":242,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":194,"FIDELITY BOND":182,"BANK CHARGES":12},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":786127,"Non-interest bearing cash":76908,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":149176,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":138959,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":274819,"Investments program related":0,"Intangible assets":0,"Other assets":146265},"Liabilities":{"value":5100,"Sum of Total Liabilities":0,"Accounts payable, accrued":5100,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":781027,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.004437506767242935,"percentile":0.3739561931807644},"Liabilities to Assets Ratio":{"score":0.006487501383364265,"percentile":0.5187190794335934},"Operating Reserve Ratio":{"score":0.4707919585434637,"percentile":0.23875771256112505},"Officer Compensation Ratio":{"score":0.1773485040397126,"percentile":0.3546096866152523},"Program Expense Growth":{"score":-0.06536593917235042,"percentile":0.17639445039035956},"Revenue Growth":{"score":0.023759007911302067,"percentile":0.483703827511282},"Asset Growth":{"score":-0.08517731096696465,"percentile":0.11765863609308778},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4488683648088007,"percentile":0.20902498868586666}},"source_xml":"202630419349300643_public.xml"},{"Organization":{"value":null,"Person":["GUY PETERSON","ROBERT SHIMKO","EDWARD WELLS","MICHAEL TOMASIELLO","WILLIAM JONES","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[84512,83733,2293,2952,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[84512,83733,2293,2952,0,0,0]},"Basic":{"value":null,"mission":"Provide healthcare reimbursement benefits to participants","year":2017,"name":"IBEW LOCAL 400 SUPPLEMENTAL BENEFIT FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2017-04-01T00:00:00","tax_period_end":"2018-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":805342,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":699760,"Total revenue":699760,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":105582,"Investment income total":105582,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":693185,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":628533,"Benefits paid to members Total":628533},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":64652,"Management services":23316,"Legal":0,"Accounting":8766,"Lobbying services":0,"Investment management fees":31311,"Other services":500,"Advertising":0,"Office expenses":416,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":343,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":628533,"Management And General Expenses":64652,"Fundraising Expenses":0}},"Assets":{"value":4279935,"Non-interest bearing cash":0,"Savings and temp cash investments":312264,"Pledges and grants receivable":0,"Accounts receivable":86662,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":724,"Land, building, equipment":0,"Investments publicly traded":3880285,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":15828,"Sum of Total Liabilities":0,"Accounts payable, accrued":3728,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":12100},"Fund balance":{"value":4264107,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9067319690991582,"percentile":0.7819741728629777},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1392662992865143,"percentile":0.6841303455962781},"Liabilities to Assets Ratio":{"score":0.0036981870051764807,"percentile":0.5397075789083842},"Operating Reserve Ratio":{"score":6.174304117948311,"percentile":0.8368824267282695},"Officer Compensation Ratio":{"score":0.25027950691373874,"percentile":0.24073684267076653},"Program Expense Growth":{"score":-0.0043106128583786955,"percentile":0.30651301926904945},"Revenue Growth":{"score":0.023737496017040796,"percentile":0.48359660019412903},"Asset Growth":{"score":0.0875118371371936,"percentile":0.650214041779991},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6670699071843671,"percentile":0.7824936609855685}},"source_xml":"201910449349300531_public.xml"},{"Organization":{"value":null,"Person":["ROBERT SHIMKO","THOMAS TUCKER","EDWARD WELLS","MICHAEL TOMASIELLO","WILLIAM JONES","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[75107,5197,0,5666,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[75107,5197,0,5666,0,0,0]},"Basic":{"value":null,"mission":"Provide healthcare reimbursement benefits to participants","year":2019,"name":"IBEW LOCAL 400 SUPPLEMENTAL BENEFIT FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2019-04-01T00:00:00","tax_period_end":"2020-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":836285,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":718498,"Total revenue":718498,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":117787,"Investment income total":117787,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":971940,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":822725,"Benefits paid to members Total":822725},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":149215,"Management services":86000,"Legal":2184,"Accounting":8358,"Lobbying services":0,"Investment management fees":31582,"Other services":0,"Advertising":0,"Office expenses":2221,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":18249,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":621,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":822725,"Management And General Expenses":149215,"Fundraising Expenses":0}},"Assets":{"value":3979922,"Non-interest bearing cash":0,"Savings and temp cash investments":50020,"Pledges and grants receivable":0,"Accounts receivable":106714,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":285,"Land, building, equipment":0,"Investments publicly traded":3697903,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":125000},"Liabilities":{"value":12592,"Sum of Total Liabilities":0,"Accounts payable, accrued":12592,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3967330,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8464771487951931,"percentile":0.6878545592227692},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.16221144705453283,"percentile":0.17283788077434858},"Liabilities to Assets Ratio":{"score":0.0031638811011874103,"percentile":0.5444860815459013},"Operating Reserve Ratio":{"score":4.094822725682655,"percentile":0.7729375119612777},"Officer Compensation Ratio":{"score":0.08845196205527091,"percentile":0.5924171703995074},"Program Expense Growth":{"score":0.050001828479337235,"percentile":0.5313581565054357},"Revenue Growth":{"score":-0.01762006782805443,"percentile":0.3040196805521843},"Asset Growth":{"score":0.04717512308633864,"percentile":0.5158402692364951},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5735161229307338,"percentile":0.5273452053572696}},"source_xml":"202130479349301758_public.xml"},{"Organization":{"value":null,"Person":["ROBERT SHIMKO","ROBERT INGMAN","EDWARD WELLS","MICHAEL TOMASIELLO","WILLIAM JONES","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ","MICHAEL RICCA"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[141511,0,0,0,0,0,0,127830],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[141511,0,0,0,0,0,0,127830]},"Basic":{"value":null,"mission":"Provide healthcare reimbursement benefits to participants","year":2022,"name":"IBEW LOCAL 400 SUPPLEMENTAL BENEFIT FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2022-04-01T00:00:00","tax_period_end":"2023-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":948233,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":876099,"Total revenue":876099,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":72134,"Investment income total":72134,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":869622,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":743494,"Benefits paid to members Total":743494},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":126128,"Management services":45814,"Legal":6846,"Accounting":8376,"Lobbying services":0,"Investment management fees":49017,"Other services":0,"Advertising":0,"Office expenses":3321,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":12381,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":373,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":743494,"Management And General Expenses":126128,"Fundraising Expenses":0}},"Assets":{"value":683024,"Non-interest bearing cash":0,"Savings and temp cash investments":209448,"Pledges and grants receivable":0,"Accounts receivable":84395,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":240,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":263941,"Investments program related":0,"Intangible assets":0,"Other assets":125000},"Liabilities":{"value":11736,"Sum of Total Liabilities":0,"Accounts payable, accrued":11736,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":671288,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.854962270963706,"percentile":0.70106921608275},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08290261992569337,"percentile":0.5924618260130732},"Liabilities to Assets Ratio":{"score":0.01718241233104547,"percentile":0.4674339555546816},"Operating Reserve Ratio":{"score":0.7854263116618485,"percentile":0.35802875314327726},"Officer Compensation Ratio":{"score":0.30972192515828717,"percentile":0.17810580172274434},"Program Expense Growth":{"score":0.02679465351872618,"percentile":0.4348796616283962},"Revenue Growth":{"score":-0.02380801829553484,"percentile":0.2848215113116421},"Asset Growth":{"score":-0.03511599661823195,"percentile":0.19840070740745205},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5667138587175176,"percentile":0.5069735658248579}},"source_xml":"202440339349300424_public.xml"},{"Organization":{"value":null,"Person":["GUY PETERSON","JONATHAN VIGGIANO","EDWARD WELLS","MICHAEL TOMASIELLO","MICHAEL MCKIEVER","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[81038,3752,2773,4692,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[81038,3752,2773,4692,0,0,0]},"Basic":{"value":null,"mission":"Provide healthcare reimbursement benefits to participants","year":2015,"name":"IBEW LOCAL 400 SUPPLEMENTAL BENEFIT FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2015-04-01T00:00:00","tax_period_end":"2016-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1119504,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":989559,"Total revenue":989559,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":129945,"Investment income total":129945,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":683792,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":614097,"Benefits paid to members Total":614097},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":69695,"Management services":29798,"Legal":3109,"Accounting":11458,"Lobbying services":0,"Investment management fees":23254,"Other services":500,"Advertising":0,"Office expenses":1162,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":414,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":614097,"Management And General Expenses":69695,"Fundraising Expenses":0}},"Assets":{"value":3681281,"Non-interest bearing cash":0,"Savings and temp cash investments":575574,"Pledges and grants receivable":0,"Accounts receivable":169127,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":2936580,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":17186,"Sum of Total Liabilities":0,"Accounts payable, accrued":5386,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":11800},"Fund balance":{"value":3664095,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8980757306315371,"percentile":0.7674059275132318},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.389200931841244,"percentile":0.8804933031078658},"Liabilities to Assets Ratio":{"score":0.004668483606657574,"percentile":0.5316964995337846},"Operating Reserve Ratio":{"score":5.383626892388329,"percentile":0.8174325555715657},"Officer Compensation Ratio":{"score":0.1349167583124693,"percentile":0.4489821234872753},"Program Expense Growth":{"score":-0.0016864905611360813,"percentile":0.3155130115569738},"Revenue Growth":{"score":0.1466311396796752,"percentile":0.8440111303635006},"Asset Growth":{"score":0.08656966406307497,"percentile":0.6476153735518992},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7386863816671444,"percentile":0.904207537702612}},"source_xml":"201700469349303825_public.xml"},{"Organization":{"value":null,"Person":["ROBERT SHIMKO","ROBERT INGMAN","MICHAEL TOMASIELLO","WILLIAM JONES","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ","MICHAEL RICCA"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[156600,0,0,0,0,0,134235],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[156600,0,0,0,0,0,134235]},"Basic":{"value":null,"mission":"To provide healthcare reimbursement benefits to participants","year":2023,"name":"IBEW LOCAL 400 SUPPLEMENTAL BENEFIT FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2023-04-01T00:00:00","tax_period_end":"2024-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":999256,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":990005,"Total revenue":990005,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9251,"Investment income total":9251,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":882140,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":808700,"Benefits paid to members Total":808700},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":73440,"Management services":0,"Legal":2407,"Accounting":8037,"Lobbying services":0,"Investment management fees":1957,"Other services":47242,"Advertising":0,"Office expenses":655,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":12632,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":322,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":188,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":798182,"Non-interest bearing cash":0,"Savings and temp cash investments":108764,"Pledges and grants receivable":0,"Accounts receivable":164509,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":122642,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":270725,"Investments program related":0,"Intangible assets":0,"Other assets":131542},"Liabilities":{"value":9778,"Sum of Total Liabilities":0,"Accounts payable, accrued":9778,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":788404,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.11720319918019007,"percentile":0.6514367457092669},"Liabilities to Assets Ratio":{"score":0.012250338895139204,"percentile":0.48741259486130706},"Operating Reserve Ratio":{"score":0.9048246310109507,"percentile":0.39584649873824307},"Officer Compensation Ratio":{"score":0.32969256580588113,"percentile":0.161356979839779},"Program Expense Growth":{"score":-0.0278944108470509,"percentile":0.24065275008333326},"Revenue Growth":{"score":-0.01101341423195236,"percentile":0.3264187111948399},"Asset Growth":{"score":-0.06594221025589513,"percentile":0.14006903054171116},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48577070148341905,"percentile":0.28773995911913147}},"source_xml":"202510389349300241_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ROBERT SHIMKO","MICHAEL RICCA","ROBERT INGMAN","MICHAEL TOMASIELLO","WILLIAM JONES","THOMAS O JOHNSTON ESQ","ELIZABETH MANZO ESQ"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[159459,136677,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[159459,136677,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide healthcare reimbursement benefits to participants","year":2024,"name":"IBEW LOCAL 400 AUXILIARY WELFARE FUND C/O IE SHAFFER & CO","phone":6097181323,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JONATHAN D LEVINE","year_formation":2008,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2024-04-01T00:00:00","tax_period_end":"2025-03-31T00:00:00","address":"830 BEAR TAVERN ROAD, WEST TRENTON, NJ, 8628, USA","city":"WEST TRENTON","state":"NJ","country":"USA","zip_code":8628},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1662420,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1655580,"Total revenue":1655580,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6840,"Investment income total":6840,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1669797,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":1569785,"Benefits paid to members Total":1569785},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":100012,"Management services":0,"Legal":5193,"Accounting":11429,"Lobbying services":0,"Investment management fees":1981,"Other services":61726,"Advertising":0,"Office expenses":1001,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":18246,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":242,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":194,"FIDELITY BOND":182,"BANK CHARGES":12},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":786127,"Non-interest bearing cash":76908,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":149176,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":138959,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":274819,"Investments program related":0,"Intangible assets":0,"Other assets":146265},"Liabilities":{"value":5100,"Sum of Total Liabilities":0,"Accounts payable, accrued":5100,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":781027,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.004437506767242935,"percentile":0.3739561931807644},"Liabilities to Assets Ratio":{"score":0.006487501383364265,"percentile":0.5187190794335934},"Operating Reserve Ratio":{"score":0.4707919585434637,"percentile":0.23875771256112505},"Officer Compensation Ratio":{"score":0.1773485040397126,"percentile":0.3546096866152523},"Program Expense Growth":{"score":-0.06536593917235042,"percentile":0.17639445039035956},"Revenue Growth":{"score":0.023759007911302067,"percentile":0.483703827511282},"Asset Growth":{"score":-0.08517731096696465,"percentile":0.11765863609308778},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4488683648088007,"percentile":0.20902498868586666}},"source_xml":"202630419349300643_public.xml"},"sector":"Mutual/Membership Benefit","donation_categories":[],"zakat_policy":null},"error":null}