Civic Intelligence

Dsra Benefit Trust Inc-Membership

990 • Fiscal year 2019 • EIN 26-4594868

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 30, 2020

150 Bastian RoadRochester, NY 14623

(585) 424-2079

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

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

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

42nd percentile

0.00x

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

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Net Margin

83rd percentile

32%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

65th percentile

$6,000

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Asset Growth

69th percentile

14%

Faster asset growth than 69% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

97th percentile

135%

Faster revenue growth than 97% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,242,080

Up $152,224 (+14%) from 2018

Net Assets

Up

$1,242,080

Up $152,224 (+14%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$607,735

Up $349,467 (+135%) from 2018

Expenses

Down

$412,897

Down $64,425 (-13%) from 2018

Net Income

Up

$194,838

Up $413,892 (+189%) from 2018

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $7,663,303Liabilities 2010: $0Net Assets 2010: $7,663,3032010Assets 2011: $16,476,160Liabilities 2011: $0Net Assets 2011: $16,476,1602011Assets 2012: $12,066,417Liabilities 2012: $0Net Assets 2012: $12,066,4172012Assets 2013: $5,860,314Liabilities 2013: $0Net Assets 2013: $5,860,3142013Assets 2014: $3,480,846Liabilities 2014: $0Net Assets 2014: $3,480,8462014Assets 2015: $1,786,099Liabilities 2015: $0Net Assets 2015: $1,786,0992015Assets 2016: $1,555,477Liabilities 2016: $0Net Assets 2016: $1,555,4772016Assets 2017: $1,410,787Liabilities 2017: $0Net Assets 2017: $1,410,7872017Assets 2018: $1,089,856Liabilities 2018: $0Net Assets 2018: $1,089,8562018Assets 2019: $1,242,080Liabilities 2019: $0Net Assets 2019: $1,242,0802019Assets 2020: $1,266,540Liabilities 2020: $0Net Assets 2020: $1,266,5402020Assets 2021: $1,129,873Liabilities 2021: $0Net Assets 2021: $1,129,8732021Assets 2022: $805,926Liabilities 2022: $0Net Assets 2022: $805,9262022Assets 2023: $723,763Liabilities 2023: $0Net Assets 2023: $723,7632023Assets 2024: $686,547Liabilities 2024: $0Net Assets 2024: $686,5472024

Highlighted filing

2019

Assets$1,242,080
Liabilities$0
Net Assets$1,242,080

Operations Trend

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

$10M$5.0M$0-$5.0M-$10MExpenses 2010: $956,4082010Expenses 2011: $2,661,5802011Expenses 2012: $5,571,6932012Revenue 2013: $1,078,184Expenses 2013: $7,284,287Net Income 2013: -$6,206,1032013Revenue 2014: $683,684Expenses 2014: $3,063,152Net Income 2014: -$2,379,4682014Revenue 2015: $511,158Expenses 2015: $2,205,905Net Income 2015: -$1,694,7472015Revenue 2016: $217,808Expenses 2016: $447,720Net Income 2016: -$229,9122016Revenue 2017: $228,208Expenses 2017: $519,566Net Income 2017: -$291,3582017Revenue 2018: $258,268Expenses 2018: $477,322Net Income 2018: -$219,0542018Revenue 2019: $607,735Expenses 2019: $412,897Net Income 2019: $194,8382019Revenue 2020: $174,935Expenses 2020: $204,275Net Income 2020: -$29,3402020Revenue 2021: $170,306Expenses 2021: $335,914Net Income 2021: -$165,6082021Revenue 2022: $82,642Expenses 2022: $235,683Net Income 2022: -$153,0412022Revenue 2023: $111,441Expenses 2023: $276,313Net Income 2023: -$164,8722023Revenue 2024: $111,926Expenses 2024: $196,938Net Income 2024: -$85,0122024

Highlighted filing

2019

Revenue$607,735
Expenses$412,897
Net Income$194,838
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 30, 2020
Return Version
2019v5.1
Gross Receipts
$1,396,387
Mission and Program Overview

Mission

To provide retirement welfare benefits to eligible retirees of delphi corp and/or their survivors, dependents, and spouses.

To provide retirement welfare benefits to eligible retirees of delphi corp and/or their survivors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,089,856$1,242,080▲ $152,224
Investments in Publicly Traded Securities$1,046,958$1,172,348▲ $125,390
Savings and Temporary Cash Investments$42,898$69,732▲ $26,834
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,089,856$1,242,080▲ $152,224
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,089,856$1,242,080▲ $152,224
Total Liabilities and Net Assets / Fund Balance$1,089,856$1,242,080▲ $152,224
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori OstranderSecretaryPT$6,000$6,000
Paul BeiterCo-chairPT$6,000$6,000
Sharon DelezenneMember at LargePT$6,000$6,000
Tom OlneyTreasurerPT$3,250$3,250
Ken GarberCo-chairPT$3,000$3,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$239,074
Other Revenue
$368,661
Change in Net Assets
$194,838

Audited Revenue Reconciliation

Revenue per Audited Statements
$565,121
Revenue Not Reported on Financial Statements
$42,614
Revenue Not Reported on Form 990
$17,870,307
Other Revenue Adjustments
$42,614
Total Revenue per Audited Statements
$18,435,428
Total Revenue per Form 990
$607,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$285,342
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 Management-$203,963-$203,963
Benefits to Members$127,555--$127,555
Fees for Services Accounting-$24,500-$24,500
Other Expenses-$24,250-$24,250
Fees for Service Investment Mgmnt Fees-$16,595-$16,595
Insurance-$9,969-$9,969
Fees for Services Other-$6,065-$6,065
Total Functional Expenses$127,555$285,342$0$412,897

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$18,283,204
Expenses Not Reported on Form 990$17,870,307
Expenses per Audited Statements$412,897
Total Expenses per Form 990$412,897
Expenses Not Reported on Financial Statements$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
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Each member of the governing body will review the form 990 prior to irs filing. The extent of each members review will depend upon his or her knowledge of the subject matter. However, each member will have sufficient knowledge to review the question regarding the management and governance of the organization.

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

The organization requires each member of the veba committee (the trustees) to review and excute a copy of the organization's conflict of interest policy each year.

Form 990, Part VI, Section C, Line 19

Copies of these documents are available for public inspection upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Ken garber - 6160 palomino circle, bradenton, fl 34201. Lori ostrander - 2742 huntington hills drive, lakeland, fl 33810. Tom olney - 26 ogden parma tl road, spencerport, ny 14559. Sharon delezenne - 1034 moran drive, rochester, mi 48307.

Filing and Contact Details

Filer

Filer Name
Dsra Benefit Trust Inc
EIN
26-4594868
Phone
5854242079
Address
150 BASTIAN ROAD, ROCHESTER, NY 14623

Signing Officer

Name
Lori Ostrander
Title
Treasurer
Phone
8103472829
Signed
2020-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Ostrander
Formed
2009
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Somerset Cpas Pc
Address
3925 RIVER CROSSING PKWY, INDIANAPOLIS, IN 46240
Preparer
Matthew W Utterback CPA
Phone
3174722200
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Participant contributions $17,870,307

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Unrealized loss included in financial statement net gains $42614

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Insurance premiums paid for participants $16,942,544 contract administration fees $927,763

Raw XML Appendix316 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.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum08103472829
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PARTICIPANT CONTRIBUTIONS $17,870,307
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UNREALIZED LOSS INCLUDED IN FINANCIAL STATEMENT NET GAINS $42614
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INSURANCE PREMIUMS PAID FOR PARTICIPANTS $16,942,544 CONTRACT ADMINISTRATION FEES $927,763
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH MEMBER OF THE GOVERNING BODY WILL REVIEW THE FORM 990 PRIOR TO IRS FILING. THE EXTENT OF EACH MEMBERS REVIEW WILL DEPEND UPON HIS OR HER KNOWLEDGE OF THE SUBJECT MATTER. HOWEVER, EACH MEMBER WILL HAVE SUFFICIENT KNOWLEDGE TO REVIEW THE QUESTION REGARDING THE MANAGEMENT AND GOVERNANCE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REQUIRES EACH MEMBER OF THE VEBA COMMITTEE (THE TRUSTEES) TO REVIEW AND EXCUTE A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF THESE DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3KEN GARBER - 6160 PALOMINO CIRCLE, BRADENTON, FL 34201. LORI OSTRANDER - 2742 HUNTINGTON HILLS DRIVE, LAKELAND, FL 33810. TOM OLNEY - 26 OGDEN PARMA TL ROAD, SPENCERPORT, NY 14559. SHARON DELEZENNE - 1034 MORAN DRIVE, ROCHESTER, MI 48307.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0285342
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0127555
IRS990/TotalFunctionalExpensesGrp/TotalAmt0412897
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01089856
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01242080
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0127555
IRS990/TotalReportableCompFromOrgAmt024250
IRS990/TotalRevenueGrp/ExclusionAmt0105970
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0501765
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0607735
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01089856
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01242080
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02742 HUNTINGTON HILLS DR
IRS990/USAddress/CityNm0LAKELAND
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033810
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.DSRABENEFITTRUST.NET
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LORI OSTRANDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08103472829
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DSRA BENEFIT TRUST INC
ReturnHeader/Filer/BusinessNameControlTxt0DSRA
ReturnHeader/Filer/EIN0264594868
ReturnHeader/Filer/PhoneNum05854242079
ReturnHeader/Filer/USAddress/AddressLine1Txt0150 BASTIAN ROAD
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014623
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId099B2012E72F8C2D4D949D87A14DB165BB1419AA0
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0208.87.237.201
ReturnHeader/FilingSecurityInformation/IPDt02020-10-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0US
ReturnHeader/FilingSecurityInformation/IPTm013:08:48
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201717681
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SOMERSET CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03925 RIVER CROSSING PKWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046240
ReturnHeader/PreparerPersonGrp/PhoneNum03174722200
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW W UTTERBACK CPA
ReturnHeader/ReturnTs02020-11-02T12:49:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.11$0.20$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.11$0.28$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.08$0.24$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.17$0.34$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.17$0.20$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.61$0.41$0.19
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.26$0.48$0.22
2017Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.23$0.52$0.29
2016Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$0.22$0.45$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.51$2.21$1.69
2014Detailed filing. Detailed filing data is available for this year.$3.48$0.00$3.48$0.68$3.06$2.38
2013Detailed filing. Detailed filing data is available for this year.$5.86$0.00$5.86$1.08$7.28$6.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$0.00$12.1$5.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.5$0.00$16.5$2.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.66$0.00$7.66$0.96