NO if the fund is in Roth IRA. YES if your fund is in regular IRA
ALL the money you put in Roth IRA is already being taxed, so NO more tax even if you have gain. But unless you are 65, you will subject to restriction for withdraw.
And I believe income (not distributions) from NTI and ALDW would be all UBTI.
WHZ and CHKR being trusts should not generate UBTI (WHZ definitely not).
EROC may generate negative UBTI which however cannot be offset against positive UBTI from ALDW and NTI.
However the answer to what the poster actually asked is NO.
He asked 'do I need to file income tax at the end of the year ?'
He does not need to declare the UBTI on his personal income tax return.
However he may or may not have to file form 990-T (or rather his broker may) and pay tax based on that.
But that is separate from his personal income tax return.
And, of course, nobody can answer whether he needs to file anything without knowing his full taxable situation including amounts.
It depends on line 20V on the K 1 which would be unrelated biz income in the IRA and you would have to file a 990 P (i think is the letter). last year it was a loss, this year it will also most likely be a loss problem is you can't tell before you get the K1 and the co will not or can not tell you. You can file protective 990's with the losses which CF until any gains show up. It's a bit complicated.