Civic Intelligence

James Craft & Son Employee Benefit Trust

EIN 22-2489588 • 501(c)9 • York Haven, PA

Profile

Provide employee benefits for all employers of james craft & son, inc.

PO Box 8York Haven, PA 17370

www.jamescraftson.com

Siviq Scores

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

Liabilities / Assets

68th percentile

0.04x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.01x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Asset Growth

19th percentile

-40%

Faster asset growth than 19% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

17%

Faster revenue growth than 71% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$226,588

Down $153,458 (-40%) from 2023

Liabilities

Down

$9,759

Down $920 (-8.6%) from 2023

Net Assets

Down

$216,829

Down $152,538 (-41%) from 2023

Revenue

Up

$1,467,979

Up $216,274 (+17%) from 2023

Expenses

Up

$1,620,517

Up $209,254 (+15%) from 2023

Net Income

Up

-$152,538

Up $7,020 (+4.4%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $338,139Liabilities 2011: $58,878Net Assets 2011: $279,2612011Assets 2012: $368,766Liabilities 2012: $2,382Net Assets 2012: $366,3842012Assets 2013: $175,410Liabilities 2013: $73,190Net Assets 2013: $102,2202013Assets 2014: $192,381Liabilities 2014: $130,140Net Assets 2014: $62,2412014Assets 2015: $455,073Liabilities 2015: $14,625Net Assets 2015: $440,4482015Assets 2016: $715,395Liabilities 2016: $40,478Net Assets 2016: $674,9172016Assets 2017: $369,176Liabilities 2017: $25,502Net Assets 2017: $343,6742017Assets 2018: $333,352Liabilities 2018: $123,692Net Assets 2018: $209,6602018Assets 2019: $331,954Liabilities 2019: $651Net Assets 2019: $331,3032019Assets 2020: $534,099Liabilities 2020: $620Net Assets 2020: $533,4792020Assets 2021: $488,383Liabilities 2021: $0Net Assets 2021: $488,3832021Assets 2022: $533,372Liabilities 2022: $4,447Net Assets 2022: $528,9252022Assets 2023: $380,046Liabilities 2023: $10,679Net Assets 2023: $369,3672023Assets 2024: $226,588Liabilities 2024: $9,759Net Assets 2024: $216,8292024

Highlighted filing

2024

Assets$226,588
Liabilities$9,759
Net Assets$216,829

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $902,276Expenses 2011: $863,111Net Income 2011: $39,1652011Revenue 2012: $1,095,595Expenses 2012: $1,008,472Net Income 2012: $87,1232012Revenue 2013: $699,122Expenses 2013: $963,286Net Income 2013: -$264,1642013Revenue 2014: $1,185,630Expenses 2014: $1,225,609Net Income 2014: -$39,9792014Revenue 2015: $1,419,728Expenses 2015: $1,041,521Net Income 2015: $378,2072015Revenue 2016: $1,418,539Expenses 2016: $1,184,070Net Income 2016: $234,4692016Revenue 2017: $810,467Expenses 2017: $1,141,710Net Income 2017: -$331,2432017Revenue 2018: $1,148,510Expenses 2018: $1,282,524Net Income 2018: -$134,0142018Revenue 2019: $1,316,958Expenses 2019: $1,195,315Net Income 2019: $121,6432019Revenue 2020: $1,321,252Expenses 2020: $1,119,076Net Income 2020: $202,1762020Revenue 2021: $1,116,860Expenses 2021: $1,161,956Net Income 2021: -$45,0962021Revenue 2022: $1,230,920Expenses 2022: $1,190,378Net Income 2022: $40,5422022Revenue 2023: $1,251,705Expenses 2023: $1,411,263Net Income 2023: -$159,5582023Revenue 2024: $1,467,979Expenses 2024: $1,620,517Net Income 2024: -$152,5382024

Highlighted filing

2024

Revenue$1,467,979
Expenses$1,620,517
Net Income-$152,538

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$1.47$1.62$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.38$0.01$0.37$1.25$1.41$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$1.23$1.19$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$1.12$1.16$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$1.32$1.12$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.32$1.20$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.12$0.21$1.15$1.28$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.03$0.34$0.81$1.14$0.33
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.04$0.67$1.42$1.18$0.23
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.44$1.42$1.04$0.38
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.13$0.06$1.19$1.23$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.18$0.07$0.10$0.70$0.96$0.26
2012Summary only. Only limited summary data is available for this year.$0.37$0.00$0.37$1.10$1.01$0.09
2011Summary only. Only limited summary data is available for this year.$0.34$0.06$0.28$0.90$0.86$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$1,467,979
Mission and Program Overview

Mission

Provide employee benefits for all employees of james craft & son, inc.

Provide employee health plan

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$528,925$369,367▼ $159,558
Cash and Non-Interest-Bearing Accounts$236,559$108,884▼ $127,675
Savings and Temporary Cash Investments$33,104$85,274▲ $52,170
Accounts Receivable$110,383$32,430▼ $77,953
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-159,558$-152,538▲ $7,020
Total Assets$380,046$226,588▼ $153,458
Liabilities
Accounts Payable and Accrued Expenses$10,679$9,759▼ $920
Total Liabilities$10,679$9,759▼ $920
Net Assets / Fund Balance
Total Net Assets Fund Balance$369,367$216,829▼ $152,538
Total Liabilities and Net Assets / Fund Balance$380,046$226,588▼ $153,458
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,318,184
Investment Income
$2,170
Other Revenue
$147,625
Change in Net Assets
$-152,538

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,320,354
Revenue Not Reported on Financial Statements
$147,625
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$147,625
Total Revenue per Audited Statements
$1,320,354
Total Revenue per Form 990
$1,467,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$539,327
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$1,081,190--$1,081,190
Other Expenses$86,029--$86,029
Total Functional Expenses$1,620,517$0$0$1,620,517

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,620,517
Expenses per Audited Statements$1,472,892
Total Expenses per Audited Statements$1,472,892
Expenses Not Reported on Financial Statements$147,625
Other Expense Adjustments$147,625
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

FAMILY RELATIONSHIP

Form 990, Part VI, Section B, Line 11B

The form is prepared by the organization's independent certified public accountants and is submitted to the trustees for approval prior to submission

Form 990, Part VI, Section C, Line 19

Plan participants are instructed via james craft & son, inc. Employee benefit plan's summary annual report to request information by contacting their human resource office

Form 990 Part VI, Section C, Line 18

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
James Craft & Son Employee Benefit Trust
EIN
22-2489588
Phone
7172666629
Address
PO BOX 8, YORK HAVEN, PA 17370

Signing Officer

Name
Vicki E Kearns
Title
Trustee
Phone
7172666629
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vicki E Kearns
Formed
1982
Legal Domicile
Pa
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Rkl Llp
Address
3501 CONCORD ROAD STE 250, YORK, PA 17402
Preparer
Duane E Moyer CPA
Phone
7178433804
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has a committee that assumes responsibility of oversight of the audit and selection of an independent accountant. This process has not changed from the prior year.

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 if the plan has taken an uncertain position that more likely than not would be sustained upon examination by the u.s. Federal, state, and local tax authorities. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Stop loss refunds 147,625.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Stop loss refunds 147,625.

Raw XML Appendix298 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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IRS990/GrantsToIndividualsInd00
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IRS990/OtherExpensesGrp/Desc0PAYMENTS FOR EXCESS LOS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING 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 IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, AND LOCAL TAX AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1STOP LOSS REFUNDS 147,625.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2STOP LOSS REFUNDS 147,625.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
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IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM IS PREPARED BY THE ORGANIZATION'S INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS AND IS SUBMITTED TO THE TRUSTEES FOR APPROVAL PRIOR TO SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PLAN PARTICIPANTS ARE INSTRUCTED VIA JAMES CRAFT & SON, INC. EMPLOYEE BENEFIT PLAN'S SUMMARY ANNUAL REPORT TO REQUEST INFORMATION BY CONTACTING THEIR HUMAN RESOURCE OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY OF OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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IRS990/TotalAssetsGrp/EOYAmt0226588
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01620517
IRS990/TotalFunctionalExpensesGrp/TotalAmt01620517
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010679
IRS990/TotalLiabilitiesEOYAmt09759
IRS990/TotalLiabilitiesGrp/BOYAmt010679
IRS990/TotalLiabilitiesGrp/EOYAmt09759
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0369367
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0216829
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01620517
IRS990/TotalProgramServiceRevenueAmt01318184
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01467979
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01467979
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0380046
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0226588
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02780 YORK HAVEN ROAD
IRS990/USAddress/CityNm0MANCHESTER
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017345
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.JAMESCRAFTSON.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VICKI E KEARNS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07172666629
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JAMES CRAFT & SON EMPLOYEE BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0222489588
ReturnHeader/Filer/PhoneNum07172666629
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 8
ReturnHeader/Filer/USAddress/CityNm0YORK HAVEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd017370
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232108173
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RKL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03501 CONCORD ROAD STE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017402
ReturnHeader/PreparerPersonGrp/PhoneNum07178433804
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DUANE E MOYER CPA
ReturnHeader/ReturnTs02025-10-27T00:13:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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