Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
990 • Fiscal year 2014 • EIN 27-1404121
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
Liabilities / Revenue
33rd percentile
Higher debt load relative to revenue than 33% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
46th percentile
Higher top officer pay than 46% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Assets
Up$11,262,870
Up $2,467,954 (+28%) from 2013
Net Assets
Up$11,198,844
Up $2,405,664 (+27%) from 2013
Liabilities
Up$64,026
Up $62,290 (+3588%) from 2013
Revenue
Up$6,801,421
Up $164,607 (+2.5%) from 2013
Expenses
Down$4,404,930
Down $231,106 (-5.0%) from 2013
Net Income
Up$2,396,491
Up $395,713 (+20%) from 2013
To provide retiree health care, surviving spouse and/or death benefits to certain former employees of wah chang as set forth in the wah chang defined contribution benefit trust agreement.
To provide retiree health care, surviving spouse and/or death benefits to certain former employees.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $8,793,180 | $11,198,844 | ▲ $2,405,664 |
| Investments in Publicly Traded Securities | $35,126 | $4,547,379 | ▲ $4,512,253 |
| Accounts Receivable | $3,951,057 | $4,034,156 | ▲ $83,099 |
| Savings and Temporary Cash Investments | $4,791,836 | $2,639,013 | ▼ $2,152,823 |
| Cash and Non-Interest-Bearing Accounts | $13,504 | $38,539 | ▲ $25,035 |
| Prepaid Expenses and Deferred Charges | $3,393 | $3,783 | ▲ $390 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $8,794,916 | $11,262,870 | ▲ $2,467,954 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,736 | $64,026 | ▲ $62,290 |
| Total Liabilities | $1,736 | $64,026 | ▲ $62,290 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $8,793,180 | $11,198,844 | ▲ $2,405,664 |
| Total Liabilities and Net Assets / Fund Balance | $8,794,916 | $11,262,870 | ▲ $2,467,954 |
| Name | Title |
|---|---|
| Lauren Mcandrews | Chair, Veba Committee |
| - | Co-chair, Veba Committee |
| Ronald Rogers | Trustee |
| Jeanette Stump | Veba Committee |
| Karl Schwartz | Veba Committee |
| Line Item | Amount |
|---|---|
| Other Expenses | $4,404,930 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Insurance | - | - | - | $4,311,385 |
| Other Expenses | - | - | - | $93,545 |
| Total Functional Expenses | $0 | $0 | $0 | $4,404,930 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,404,930 |
| Total Expenses per Audited Statements | $4,404,930 |
| Total Expenses per Form 990 | $4,404,930 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization does not have a committee with authority to act on behalf of the governing body.”
“A copy of the completed form 990 will be provided to each committee member prior to filing form 990.”
“The trust provides its governing documents and financial statements upon request.”
“The trustee's duties and obligations shall be limited to those expressly imposed upon it by the governing trust agreement and amendments made thereto. The veba committee comprised of four members shall be the named fiduciary (as defined in section 402(a)(2) of erisa) with the authority to control and manage the operation of the trust, including but not limited to the authority to monitor and enforce contributions thereto, as set forth in the trust agreement and amendments made thereto and the plan document.”
“The organization does not compensate any individuals listed in part vii of the form 990.”
“The trust established under the plan to hold the plans assets received an exemption letter from the internal revenue service(irs) dated february 6, 2014, stating that the trust is tax-exempt under the provisions of section 501(c)(9) of the internal revenue code (irc), and, accordingly, the trusts net investment income is exempt from income taxes. In addition, the plan and the trust are required to operate in conformity with the irc to maintain the tax-exempt status of the trust. The plan administrator believes that the plan is being operated in compliance with the applicable requirements of the irc and, therefore, believes that the related trust is tax-exempt. U.s. Gaap 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 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 december 31, 2014 and 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1736 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 64026 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3951057 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4034156 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE RETIREE HEALTH CARE, SURVIVING SPOUSE AND/OR DEATH BENEFITS TO CERTAIN FORMER EMPLOYEES. |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ELIZABETH QUEEN CENTRAL DATA SERVICES INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4122012242 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 60 BOULEVARD OF THE ALLIES FIFTH |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PITTSBURGH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 15222 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 13504 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 38539 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 78770 |
| IRS990/CYOtherExpensesAmt | 0 | 4404930 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6722651 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2396491 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 4404930 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6801421 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PROVISION OF RETIREE HEALTH AND OTHER WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | PNC BANK NATIONAL ASSOCIATION |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RONALD ROGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KARL SCHWARTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEANETTE STUMP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LAUREN MCANDREWS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VEBA COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VEBA COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIR, VEBA COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CO-CHAIR, VEBA COMMITTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2010 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -284 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 11225788 |
| IRS990/GrossReceiptsAmt | 0 | 18027493 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4311385 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 79054 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 79054 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 35126 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4547379 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 11226072 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE RETIREE HEALTH CARE, SURVIVING SPOUSE AND/OR DEATH BENEFITS TO CERTAIN FORMER EMPLOYEES OF WAH CHANG AS SET FORTH IN THE WAH CHANG DEFINED CONTRIBUTION BENEFIT TRUST AGREEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8793180 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 11198844 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -284 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -284 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 9173 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | ADMINISTRATIVE EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 93545 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3393 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3783 |
| IRS990/PrincipalOfficerNm | 0 | JEANETTE STUMP |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EMPLOYEE CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5744326 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 978325 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5744326 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 978325 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 10238 |
| IRS990/PYOtherExpensesAmt | 0 | 4636036 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6626576 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2000778 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 4636036 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6636814 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2396491 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 8793180 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 11198844 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 4791836 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2639013 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4404930 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 9173 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 9173 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 6801421 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLANS ASSETS RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE(IRS) DATED FEBRUARY 6, 2014, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, THE TRUSTS NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. U.S. GAAP 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 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 DECEMBER 31, 2014 AND 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4404930 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 6801421 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6810594 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4404930 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE COMPLETED FORM 990 WILL BE PROVIDED TO EACH COMMITTEE MEMBER PRIOR TO FILING FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE TRUST PROVIDES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE TRUSTEE'S DUTIES AND OBLIGATIONS SHALL BE LIMITED TO THOSE EXPRESSLY IMPOSED UPON IT BY THE GOVERNING TRUST AGREEMENT AND AMENDMENTS MADE THERETO. THE VEBA COMMITTEE COMPRISED OF FOUR MEMBERS SHALL BE THE NAMED FIDUCIARY (AS DEFINED IN SECTION 402(A)(2) OF ERISA) WITH THE AUTHORITY TO CONTROL AND MANAGE THE OPERATION OF THE TRUST, INCLUDING BUT NOT LIMITED TO THE AUTHORITY TO MONITOR AND ENFORCE CONTRIBUTIONS THERETO, AS SET FORTH IN THE TRUST AGREEMENT AND AMENDMENTS MADE THERETO AND THE PLAN DOCUMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION DOES NOT COMPENSATE ANY INDIVIDUALS LISTED IN PART VII OF THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 1A: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15, POLICIES: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 952316679 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | PA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | CONTRIBUTING EMPLOYER |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | WAH CHANG A DIVISION OF TDY INDUSTRIES LLC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 1000 SIX PPG PLACE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | PITTSBURGH |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 15222 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 8794916 |
| IRS990/TotalAssetsEOYAmt | 0 | 11262870 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 8794916 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 11262870 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4404930 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1736 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 64026 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1736 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 64026 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 8793180 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 11198844 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 6722651 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 78770 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6722651 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 6801421 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 2 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 8794916 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 11262870 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 60 BLVD OF THE ALLIES NO 5TH FL |
| IRS990/USAddress/CityNm | 0 | PITTSBURGH |
| IRS990/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/USAddress/ZIPCd | 0 | 15222 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JEANETTE STUMP |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIR, VEBA COMMITTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4122012242 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WAH CHANG DEFINED CONTRIBUTION BENEFIT TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WAHC |
| ReturnHeader/Filer/EIN | 0 | 271404121 |
| ReturnHeader/Filer/PhoneNum | 0 | 4122012242 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 60 BLVD OF THE ALLIES NO 5TH FL |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PITTSBURGH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 15222 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 251408703 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SCHNEIDER DOWNS & CO INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | ONE PPG PLACE SUITE 1700 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PITTSBURGH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 152225416 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4122613644 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | EUGENE J LOGAN |
| ReturnHeader/ReturnTs | 0 | 2015-11-12T08:50:31-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
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