Civic Intelligence

Csea Strategic Benefit Trust

990 • Fiscal year 2015 • EIN 26-0689689

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 01, 2016

Organization ProfileWWW.CSEASBT.ORG

View Organization Page

1 Lear Jet Lane Suite 6Latham, NY 12110

(518) 782-4447

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

84th percentile

0.07x

Higher debt load relative to assets than 84% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

99th percentile

1.55x

Higher debt load relative to revenue than 99% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Net Margin

1st percentile

-227%

Higher net margin than 1% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

9th percentile

-22%

Faster asset growth than 9% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

1st percentile

-99%

Faster revenue growth than 1% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$184,571

Down $51,887 (-22%) from 2014

Net Assets

Down

$171,517

Down $19,161 (-10%) from 2014

Liabilities

Down

$13,054

Down $32,726 (-71%) from 2014

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin1st percentile

Revenue

Down

$8,443

Down $747,063 (-99%) from 2014

Expenses

Down

$27,604

Down $613,427 (-96%) from 2014

Net Income

Down

-$19,161

Down $133,636 (-117%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2010: $32,958Liabilities 2010: $31,510Net Assets 2010: $1,4482010Assets 2011: $151,848Liabilities 2011: $149,419Net Assets 2011: $2,4292011Assets 2012: $47,963Liabilities 2012: $44,620Net Assets 2012: $3,3432012Assets 2013: $114,608Liabilities 2013: $38,405Net Assets 2013: $76,2032013Assets 2014: $236,458Liabilities 2014: $45,780Net Assets 2014: $190,6782014Assets 2015: $184,571Liabilities 2015: $13,054Net Assets 2015: $171,5172015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2015

Assets$184,571
Liabilities$13,054
Net Assets$171,517
Open 2015 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $170,921Expenses 2010: $169,835Net Income 2010: $1,0862010Expenses 2011: $314,3312011Expenses 2012: $231,7592012Revenue 2013: $836,674Expenses 2013: $763,814Net Income 2013: $72,8602013Revenue 2014: $755,506Expenses 2014: $641,031Net Income 2014: $114,4752014Revenue 2015: $8,443Expenses 2015: $27,604Net Income 2015: -$19,1612015Revenue 2016: $10,154Expenses 2016: $181,671Net Income 2016: -$171,5172016

Highlighted filing

2015

Revenue$8,443
Expenses$27,604
Net Income-$19,161
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 1, 2016
Return Version
2015v2.1
Gross Receipts
$8,443
Mission and Program Overview

Mission

To improve the working conditions of the members of the collective bargaining unit by providing a variety of medical, life, sick, accident, disability, legal service and other similar benefits, as now are, or hereafter may be, authorized or permitted by law for participants, their dependents, and beneficiaries and in accordance with the provisions set forth in the trust.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$215,925$184,514▼ $31,411
Accounts Receivable$20,533$57▼ $20,476
Total Assets$236,458$184,571▼ $51,887
Liabilities
Other Liabilities$10,000$10,000→ $0
Accounts Payable and Accrued Expenses$28,554$2,498▼ $26,056
Escrow Account Liability$7,226$556▼ $6,670
Total Liabilities$45,780$13,054▼ $32,726
Net Assets / Fund Balance
Unrestricted Net Assets$190,678$171,517▼ $19,161
Total Net Assets Fund Balance$190,678$171,517▼ $19,161
Total Liabilities and Net Assets / Fund Balance$236,458$184,571▼ $51,887
Compensation and Service Providers
Top Officer Pay44th percentile

Board Members and Trustees

NameTitle
Danny DonohuePresident
Mary E SullivanTrustee
Richard SpragueTrustee
Mark Van VoorstSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,443
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-19,161

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,443
Total Revenue per Audited Statements
$8,443
Total Revenue per Form 990
$8,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,923
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
Fees for Services Legal$10,867--$10,867
Fees for Services Accounting$6,100--$6,100
Office Expenses$4,636--$4,636
Benefits to Members$3,681--$3,681
Fees for Services Other$1,277--$1,277
Insurance$973--$973
Other Expenses$70--$70
Total Functional Expenses$27,604$0$0$27,604

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$27,604
Total Expenses per Audited Statements$27,604
Total Expenses per Form 990$27,604
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Startup Loan From Csea, Inc.$10,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The trust fund manager provides either a printed copy or an electronic copy of the form 990 to each trustee for their review.”

Form 990, Page 6, Part VI, Line 12C

“On an annual basis, trustees sign a form that states they have read and understand the conflict of interest policy and that they have disclosed any possible conflicts of interest, should any exist.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, policies, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Csea Strategic Benefit Trust
EIN
26-0689689
Address
1 LEAR JET LANE SUITE 6, LATHAM, NY 12110

Signing Officer

Name
Danny Donohue
Title
President
Phone
5187854774
Signed
2016-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Danny Donohue
Formed
2007
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
6

Preparer

Firm
MICHAEL A TOBIN & ASSOCIATES CPA'S PC
Address
40 BRITISH AMERICAN BLVD, LATHAM, NY 12110
Preparer
Michael a Tobin Ii
Phone
5187833100
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To improve the working conditions of the members of the collective bargaining unit by providing a variety of medical, life, sick, accident, disability, legal service and other similar benefits, as now are, or hereafter may be, authorized or permitted by law for participants, their dependents, and beneficiaries and in accordance with the provisions set forth in the trust.”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“The trust collects amounts from employers that are enrolled in a health reimbursement arrangement program to remit to a third party administrator for employee medical claims. The trust reports the amounts temporarily in its possession as cash on line 1 of the balance sheet. The corresponding liability is reported on line 21.”

Schedule D, Page 3, Part X

“The trust, established under the csea strategic benefit plan, hold's the plan's net assets and is exempt from federal income tax under section 501 (c) (5) of the internal revenue code. Trust management and tax counsel believe that the trust is currently designed and being operated in compliance with the applicable requirements of the irs. Therefore , no provision for income taxes has been included in the trust's financial statements. Accounting principles generally accepted in the united states of america require the trust administrator to evaluate tax positions taken by the trust and recognize a tax liability for any uncertain positions that more likely than not would be sustained upon examination by the irs. The trust is subject to routine audits by tax authorities; however, there are currently no audits for any tax periods in progress. The trust administrator believes the trust is no longer subject to income tax examinations for years prior to 2012.”

Raw XML Appendix310 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STARTUP LOAN FROM CSEA, INC.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST COLLECTS AMOUNTS FROM EMPLOYERS THAT ARE ENROLLED IN A HEALTH REIMBURSEMENT ARRANGEMENT PROGRAM TO REMIT TO A THIRD PARTY ADMINISTRATOR FOR EMPLOYEE MEDICAL CLAIMS. THE TRUST REPORTS THE AMOUNTS TEMPORARILY IN ITS POSSESSION AS CASH ON LINE 1 OF THE BALANCE SHEET. THE CORRESPONDING LIABILITY IS REPORTED ON LINE 21.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE TRUST, ESTABLISHED UNDER THE CSEA STRATEGIC BENEFIT PLAN, HOLD'S THE PLAN'S NET ASSETS AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C) (5) OF THE INTERNAL REVENUE CODE. TRUST MANAGEMENT AND TAX COUNSEL BELIEVE THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRS. THEREFORE , NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE TRUST'S FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE TRUST ADMINISTRATOR TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY FOR ANY UNCERTAIN POSITIONS THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE IRS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAX AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE TRUST ADMINISTRATOR BELIEVES THE TRUST IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO IMPROVE THE WORKING CONDITIONS OF THE MEMBERS OF THE COLLECTIVE BARGAINING UNIT BY PROVIDING A VARIETY OF MEDICAL, LIFE, SICK, ACCIDENT, DISABILITY, LEGAL SERVICE AND OTHER SIMILAR BENEFITS, AS NOW ARE, OR HEREAFTER MAY BE, AUTHORIZED OR PERMITTED BY LAW FOR PARTICIPANTS, THEIR DEPENDENTS, AND BENEFICIARIES AND IN ACCORDANCE WITH THE PROVISIONS SET FORTH IN THE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUST FUND MANAGER PROVIDES EITHER A PRINTED COPY OR AN ELECTRONIC COPY OF THE FORM 990 TO EACH TRUSTEE FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ON AN ANNUAL BASIS, TRUSTEES SIGN A FORM THAT STATES THEY HAVE READ AND UNDERSTAND THE CONFLICT OF INTEREST POLICY AND THAT THEY HAVE DISCLOSED ANY POSSIBLE CONFLICTS OF INTEREST, SHOULD ANY EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalGrossUBIAmt00
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0143 WASHINGTON AVE
IRS990/USAddress/CityNm0ALBANY
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd012210
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IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.CSEASBT.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANNY DONOHUE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05187854774
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CSEA STRATEGIC BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0CSEA
ReturnHeader/Filer/EIN0260689689
ReturnHeader/Filer/USAddress/AddressLine1Txt01 LEAR JET LANE SUITE 6
ReturnHeader/Filer/USAddress/CityNm0LATHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd012110
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141731700
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL A TOBIN & ASSOCIATES CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 BRITISH AMERICAN BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LATHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd012110
ReturnHeader/PreparerPersonGrp/PhoneNum05187833100
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A TOBIN II
ReturnHeader/ReturnTs02016-08-01T07:31:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$184,571
Liabilities
$13,054
Net assets
$171,517
Revenue
$8,443
Expenses
$27,604
Net income
-$19,161
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.10$1.82$1.72
2015Detailed filing. Detailed filing data is available for this year.$1.85$0.13$1.72$0.08$0.28$0.19
2014Detailed filing. Detailed filing data is available for this year.$2.36$0.46$1.91$7.56$6.41$1.14
2013Detailed filing. Detailed filing data is available for this year.$1.15$0.38$0.76$8.37$7.64$0.73
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.45$0.03$2.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$1.49$0.02$3.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.32$0.01$1.71$1.70$0.01