Civic Intelligence

Brighton Teachers Association Medical Expense Reimbursement Plan

EIN 22-2440687 • 501(c)9 • Rochester, NY

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Profile

The mission of the voluntary employee benefit association is to defray medical expenses of teacher and administrator members of the brighton teachers association.

600 Grosvenor RdRochester, NY 14610

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2015

Liabilities / Revenue

80th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • <$500k nonprofits • Source year 2015

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2015

Top Officer Pay

84th percentile

$1,900

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)9 • <$500k nonprofits • Source year 2015

Asset Growth

46th percentile

-100%

Faster asset growth than 46% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

51st percentile

-28%

Faster revenue growth than 51% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1,114,868 (-100%) from 2014

Liabilities

Down

$0

Down $14,830 (-100%) from 2014

Net Assets

Down

$0

Down $1,100,038 (-100%) from 2014

Operations
Liabilities / Revenue80th percentileNet Margin85th percentile

Revenue

Down

$261,959

Down $99,895 (-28%) from 2014

Expenses

Down

$162,004

Down $164,855 (-50%) from 2014

Net Income

Up

$99,955

Up $64,960 (+186%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $1,108,689Liabilities 2011: $11,750Net Assets 2011: $1,096,9392011Assets 2012: $1,127,226Liabilities 2012: $8,713Net Assets 2012: $1,118,5132012Assets 2013: $1,130,571Liabilities 2013: $8,100Net Assets 2013: $1,122,4712013Assets 2014: $1,114,868Liabilities 2014: $14,830Net Assets 2014: $1,100,0382014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2015

Assets$0
Liabilities$0
Net Assets$0
Open 2015 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0Revenue 2011: $310,399Expenses 2011: $266,257Net Income 2011: $44,1422011Expenses 2012: $262,2192012Expenses 2013: $312,4152013Revenue 2014: $361,854Expenses 2014: $326,859Net Income 2014: $34,9952014Revenue 2015: $261,959Expenses 2015: $162,004Net Income 2015: $99,9552015

Highlighted filing

2015

Revenue$261,959
Expenses$162,004
Net Income$99,955
Open 2015 Filing

Filings

Most recent year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$261,959
Expenses
$162,004
Net income
$99,955
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.26$0.16$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.36$0.33$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.01$1.12$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.01$1.12$0.26
2011Summary only. Only limited summary data is available for this year.$1.11$0.01$1.10$0.31$0.27$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Mar 5, 2016
Return Version
2014v6.0
Gross Receipts
$261,959
Mission and Program Overview

Mission

The mission of the voluntary employee benefit association is to defray medical expenses of teacher and administrator members of the brighton teachers association.

Medical expense reimbursement plan

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,104,835$0▼ $1,104,835
Investments in Publicly Traded Securities$9,408$0▼ $9,408
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,114,868$0▼ $1,114,868
Other Assets Total$625$0▼ $625
Liabilities
Accounts Payable and Accrued Expenses$14,830$0▼ $14,830
Total Liabilities$14,830$0▼ $14,830
Net Assets / Fund Balance
Unrestricted Net Assets$1,100,038$0▼ $1,100,038
Total Net Assets Fund Balance$1,100,038$0▼ $1,100,038
Total Liabilities and Net Assets / Fund Balance$1,114,868$0▼ $1,114,868
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleBaseTotal
George SmithTrustee$1,900$1,900
Jeremy TellexTrustee$1,900$1,900
Judy WegmanTrustee/treasurer$1,900$1,900
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$260,742
Investment Income
$1,217
Other Revenue
$0
Change in Net Assets
$99,955

Audited Revenue Reconciliation

Revenue per Audited Statements
$261,959
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$261,959
Total Revenue per Form 990
$261,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,375
Salaries, Compensation, and Employee Benefits$1,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$139,429--$139,429
Fees for Services Other-$13,432-$13,432
Fees for Services Accounting-$7,000-$7,000
Current Officers, Directors, Trustees, and Key Employees-$1,200-$1,200
Fees for Services Legal-$865-$865
Fees for Service Investment Mgmnt Fees-$63-$63
Office Expenses-$15-$15
Total Functional Expenses$139,429$22,575$0$162,004

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$162,004
Total Expenses per Audited Statements$162,004
Total Expenses per Form 990$162,004
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization is a medical reimbursement plan of which, members are participants in the plan.”

Form 990, Part VI, Section A, Line 7A

“Plan trustees are appointed and voted on by the exeuctive board of the brighton teachers association.”

Form 990, Part VI, Section A, Line 7B

“All proposals for changes in the plan are presented to the executive board of the brighton teachers association for their input and approval. If a proposed change in the plan were to alter the benefits, contributions, etc., the executive board would likely request a full membership vote.”

Form 990, Part VI, Section B, Line 11

“The form 990 is made available to the board, reviewed for accuracy and then filed.”

Form 990, Part VI, Section B, Line 12C

“Board members are required to disclose any potential conflicts of interest annually.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request and on guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Brighton Teachers Association Medical
EIN
22-2440687
Phone
5852425050
Address
600 GROSVENOR RD, ROCHESTER, NY 14610

Signing Officer

Name
Judy Wegman
Title
Treasurer
Phone
5852425050
Signed
2016-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Wegman
Formed
1983
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Mengel Metzger Barr & Co Llp
Address
100 CHESTNUT STREET SUITE 1200, ROCHESTER, NY 14604
Preparer
Raymond J Jacobi
Phone
5854231860
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“Effective december 22, 2014, assets of the plan and the associated participant account balances were transferred to a new plan, the brighton central school district health reimbursement account plan. The brighton central school district is now in charge of administering the plan on the effective date of plan asset transfer. In addition $23, 312 was transferred to the brighton teachers association on december 22, 2014 to pay for final expenses of the plan.”

FORM 990, PART XI, LINE 9:

“Transfer of net assets to brighton central school district medical reimbursement account plan -1,176,681. Transfer of net assets to brighton teachers association -23,312.”

Form 990, Part XII, Line 2C

“The process is consistent with prior years.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or reduce an asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of june 30, 2015, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or reduction in an asset) or disclosure in the financial statements. The plan is subject to routine audits by tax jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to june 30, 2011.”

Raw XML Appendix334 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EFFECTIVE DECEMBER 22, 2014, ASSETS OF THE PLAN AND THE ASSOCIATED PARTICIPANT ACCOUNT BALANCES WERE TRANSFERRED TO A NEW PLAN, THE BRIGHTON CENTRAL SCHOOL DISTRICT HEALTH REIMBURSEMENT ACCOUNT PLAN. THE BRIGHTON CENTRAL SCHOOL DISTRICT IS NOW IN CHARGE OF ADMINISTERING THE PLAN ON THE EFFECTIVE DATE OF PLAN ASSET TRANSFER. IN ADDITION $23, 312 WAS TRANSFERRED TO THE BRIGHTON TEACHERS ASSOCIATION ON DECEMBER 22, 2014 TO PAY FOR FINAL EXPENSES OF THE PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A MEDICAL REIMBURSEMENT PLAN OF WHICH, MEMBERS ARE PARTICIPANTS IN THE PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PLAN TRUSTEES ARE APPOINTED AND VOTED ON BY THE EXEUCTIVE BOARD OF THE BRIGHTON TEACHERS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL PROPOSALS FOR CHANGES IN THE PLAN ARE PRESENTED TO THE EXECUTIVE BOARD OF THE BRIGHTON TEACHERS ASSOCIATION FOR THEIR INPUT AND APPROVAL. IF A PROPOSED CHANGE IN THE PLAN WERE TO ALTER THE BENEFITS, CONTRIBUTIONS, ETC., THE EXECUTIVE BOARD WOULD LIKELY REQUEST A FULL MEMBERSHIP VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS MADE AVAILABLE TO THE BOARD, REVIEWED FOR ACCURACY AND THEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE AVAILABLE UPON REQUEST AND ON GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TRANSFER OF NET ASSETS TO BRIGHTON CENTRAL SCHOOL DISTRICT MEDICAL REIMBURSEMENT ACCOUNT PLAN -1,176,681. TRANSFER OF NET ASSETS TO BRIGHTON TEACHERS ASSOCIATION -23,312.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PROCESS IS CONSISTENT WITH PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt01114868
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt01114868
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022575
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0139429
IRS990/TotalFunctionalExpensesGrp/TotalAmt0162004
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014830
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt014830
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01100038
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0139429
IRS990/TotalProgramServiceRevenueAmt0260742
IRS990/TotalReportableCompFromOrgAmt05700
IRS990/TotalRevenueGrp/ExclusionAmt01217
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0260742
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0261959
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01114868
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01100038
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0600 GROSVENOR RD
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014610
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDY WEGMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05852425050
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRIGHTON TEACHERS ASSOCIATION MEDICAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EXPENSE REIMBURSEMENT PLAN
ReturnHeader/Filer/BusinessNameControlTxt0BRIG
ReturnHeader/Filer/EIN0222440687
ReturnHeader/Filer/PhoneNum05852425050
ReturnHeader/Filer/USAddress/AddressLine1Txt0600 GROSVENOR RD
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014610
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161092347
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MENGEL METZGER BARR & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 CHESTNUT STREET SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014604
ReturnHeader/PreparerPersonGrp/PhoneNum05854231860
ReturnHeader/PreparerPersonGrp/PreparationDt02016-03-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAYMOND J JACOBI
ReturnHeader/ReturnTs02016-03-08T08:23:36-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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