Union Assessments

9 Months Ended

Sep. 30, 2020

Retirement Benefits [Abstract]

Union Assessments

Note 10. UNION ASSESSMENTS

The Company employs members of the International Brotherhood of Electrical Workers Local 300 (IBEW). The union fee assessments payable are both withholdings from employees and employer assessments. Union fees are for monthly dues, defined contribution pension, health and welfare funds as part of multi-employer plans. All union assessments are based on the number of hours worked or a percentage of gross wages as stipulated in the agreement with the Union.

The Company has an agreement with the IBEW in respect to rates of pay, hours, benefits, and other employment conditions. During the three and nine months ended September 30, 2020 and 2019, the Company incurred the following union assessments.

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Pension fund	$	68,353	$	141,553	$	209,389	$	287,810
Welfare fund		218,428		441,441		585,134		895,423
National employees benefit fund		23,553		52,484		59,366		97,071
Joint apprenticeship and training committee		3,336		8,004		8,546		14,456
401(k) matching		11,485		11,424		30,987		28,256
Total	$	325,155	$	654,906	$	893,422	$	1,323,016