Civic Intelligence

Wah Chang Defined Contribution Benefit Trust

990 • Fiscal year 2015 • EIN 27-1404121

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 08, 2016

60 Blvd Of The Allies No 5th FLPittsburgh, PA 15222

(412) 201-2242

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2015 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2015 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2015

Net Margin

87th percentile

29%

Higher net margin than 87% of similar nonprofits.

2015 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2015 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2015

Asset Growth

82nd percentile

16%

Faster asset growth than 82% of similar nonprofits.

2015 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

26th percentile

-4.2%

Faster revenue growth than 26% of similar nonprofits.

2015 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$13,016,653

Up $1,753,783 (+16%) from 2014

Net Assets

Up

$13,015,983

Up $1,817,139 (+16%) from 2014

Liabilities

Down

$670

Down $63,356 (-99%) from 2014

Revenue

Down

$6,514,641

Down $286,780 (-4.2%) from 2014

Expenses

Up

$4,639,933

Up $235,003 (+5.3%) from 2014

Net Income

Down

$1,874,708

Down $521,783 (-22%) from 2014

Historical Trend

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2013: $8,794,916Liabilities 2013: $1,736Net Assets 2013: $8,793,1802013Assets 2014: $11,262,870Liabilities 2014: $64,026Net Assets 2014: $11,198,8442014Assets 2015: $13,016,653Liabilities 2015: $670Net Assets 2015: $13,015,9832015Assets 2017: $29,283,968Liabilities 2017: $1,351,381Net Assets 2017: $27,932,5872017Assets 2018: $40,658,315Liabilities 2018: $638,949Net Assets 2018: $40,019,3662018Assets 2019: $51,413,115Liabilities 2019: $682,516Net Assets 2019: $50,730,5992019Assets 2020: $68,338,376Liabilities 2020: $3,799,326Net Assets 2020: $64,539,0502020Assets 2021: $85,199,471Liabilities 2021: $6,627,138Net Assets 2021: $78,572,3332021Assets 2022: $72,423,401Liabilities 2022: $60,301Net Assets 2022: $72,363,1002022Assets 2023: $92,245,525Liabilities 2023: $1,543,662Net Assets 2023: $90,701,8632023Assets 2024: $112,602,704Liabilities 2024: $160,640Net Assets 2024: $112,442,0642024

Highlighted filing

2015

Assets$13,016,653
Liabilities$670
Net Assets$13,015,983

Operations Trend

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

$60M$40M$20M$0Revenue 2013: $6,636,814Expenses 2013: $4,636,036Net Income 2013: $2,000,7782013Revenue 2014: $6,801,421Expenses 2014: $4,404,930Net Income 2014: $2,396,4912014Revenue 2015: $6,514,641Expenses 2015: $4,639,933Net Income 2015: $1,874,7082015Revenue 2017: $52,850,249Expenses 2017: $45,683,633Net Income 2017: $7,166,6162017Revenue 2018: $52,544,867Expenses 2018: $39,365,693Net Income 2018: $13,179,1742018Revenue 2019: $46,224,143Expenses 2019: $39,406,974Net Income 2019: $6,817,1692019Revenue 2020: $44,024,162Expenses 2020: $34,198,727Net Income 2020: $9,825,4352020Revenue 2021: $40,997,779Expenses 2021: $30,701,165Net Income 2021: $10,296,6142021Revenue 2022: $42,081,274Expenses 2022: $39,235,283Net Income 2022: $2,845,9912022Revenue 2023: $39,334,836Expenses 2023: $26,466,500Net Income 2023: $12,868,3362023Revenue 2024: $41,280,644Expenses 2024: $22,568,424Net Income 2024: $18,712,2202024

Highlighted filing

2015

Revenue$6,514,641
Expenses$4,639,933
Net Income$1,874,708
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 8, 2016
Return Version
2015v2.1
Gross Receipts
$13,676,835
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$11,198,844$13,015,983▲ $1,817,139
Investments in Publicly Traded Securities$4,547,379$6,162,747▲ $1,615,368
Accounts Receivable$4,034,156$3,838,663▼ $195,493
Savings and Temporary Cash Investments$2,639,013$2,780,983▲ $141,970
Cash and Non-Interest-Bearing Accounts$38,539$229,462▲ $190,923
Prepaid Expenses and Deferred Charges$3,783$4,798▲ $1,015
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$11,262,870$13,016,653▲ $1,753,783
Liabilities
Accounts Payable and Accrued Expenses$64,026$670▼ $63,356
Total Liabilities$64,026$670▼ $63,356
Net Assets / Fund Balance
Total Net Assets Fund Balance$11,198,844$13,015,983▲ $1,817,139
Total Liabilities and Net Assets / Fund Balance$11,262,870$13,016,653▲ $1,753,783
Compensation and Service Providers

Board Members and Trustees

NameTitle
-Co-chair, Veba Committee
Jeanette StumpCo-chair, Veba Committee
Rachel DavisTrustee
Karl SchwartzVeba Committee
Lauren McandrewsVeba Committee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,349,618
Investment Income
$165,023
Other Revenue
$0
Change in Net Assets
$1,874,708

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,514,641
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,664
Total Revenue per Audited Statements
$6,516,305
Total Revenue per Form 990
$6,514,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,639,933
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
Insurance---$4,522,264
Other Expenses---$117,669
Total Functional Expenses$0$0$0$4,639,933

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,699,166
Expenses per Audited Statements$4,639,933
Total Expenses per Form 990$4,639,933
Expenses Not Reported on Form 990$59,233
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
Audit committee
No
Backup withholding compliance
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
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 8B

The organization does not have a committee with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

A copy of the completed form 990 will be provided to each committee member prior to filing form 990.

Form 990, Part VI, Section C, Line 19

The trust provides its governing documents and financial statements upon request.

FORM 990, PART VI, SECTION A, LINE 1A:

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.

FORM 990, PART VI, SECTION B, LINE 15, POLICIES:

The organization does not compensate any individuals listed in part vii of the form 990.

Filing and Contact Details

Filer

Filer Name
Wah Chang Defined Contribution
EIN
27-1404121
Phone
4122012242
Address
60 BLVD OF THE ALLIES NO 5TH FL, PITTSBURGH, PA 15222

Signing Officer

Name
Jeanette Stump
Title
Chair, Veba Committee
Phone
4122012242
Signed
2016-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeanette Stump
Formed
2010
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Schneider Downs & Co Inc
Address
ONE PPG PLACE SUITE 1700, PITTSBURGH, PA 15222-5416
Preparer
Eugene J Logan
Phone
4122613644
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

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, 2015 and 2014, 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. The plan administrator believes that the plan is no longer subject to income tax examinations for years prior to 2012.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Net depreciation in fair value of investments 59,233.

Raw XML Appendix326 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt064026
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0670
IRS990/AccountsReceivableGrp/BOYAmt04034156
IRS990/AccountsReceivableGrp/EOYAmt03838663
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE RETIREE HEALTH CARE, SURVIVING SPOUSE AND/OR DEATH BENEFITS TO CERTAIN FORMER EMPLOYEES.
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ELIZABETH QUEEN CENTRAL DATA SERVICES INC
IRS990/BooksInCareOfDetail/PhoneNum04122012242
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt060 BOULEVARD OF THE ALLIES FIFTH
IRS990/BooksInCareOfDetail/USAddress/CityNm0PITTSBURGH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd015222
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt038539
IRS990/CashNonInterestBearingGrp/EOYAmt0229462
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0165023
IRS990/CYOtherExpensesAmt04639933
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt06349618
IRS990/CYRevenuesLessExpensesAmt01874708
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt04639933
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06514641
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVISION OF RETIREE HEALTH AND OTHER WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0PNC BANK NATIONAL ASSOCIATION
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0RACHEL DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm1KARL SCHWARTZ
IRS990/Form990PartVIISectionAGrp/PersonNm2LAUREN MCANDREWS
IRS990/Form990PartVIISectionAGrp/PersonNm3JEANETTE STUMP
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1VEBA COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VEBA COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3CO-CHAIR, VEBA COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4CO-CHAIR, VEBA COMMITTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02010
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-1664
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt07160530
IRS990/GrossReceiptsAmt013676835
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt04522264
IRS990/InvestmentIncomeGrp/ExclusionAmt0166687
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0166687
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04547379
IRS990/InvestmentsPubTradedSecGrp/EOYAmt06162747
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt07162194
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt011198844
IRS990/NetAssetsOrFundBalancesEOYAmt013015983
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-1664
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1664
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-57569
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0117669
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03783
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04798
IRS990/PrincipalOfficerNm0JEANETTE STUMP
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05361426
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1988192
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05361426
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1988192
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt078770
IRS990/PYOtherExpensesAmt04404930
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt06722651
IRS990/PYRevenuesLessExpensesAmt02396491
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt04404930
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06801421
IRS990/ReconcilationRevenueExpnssAmt01874708
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt011198844
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt013015983
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02639013
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02780983
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt059233
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04639933
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01664
IRS990ScheduleD/OtherExpensesIncludedAmt059233
IRS990ScheduleD/RevenueNotReportedAmt01664
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06514641
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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, 2015 AND 2014, 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. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NET DEPRECIATION IN FAIR VALUE OF INVESTMENTS 59,233.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt04639933
IRS990ScheduleD/TotalRevenuePerForm990Amt06514641
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06516305
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04699166
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE COMPLETED FORM 990 WILL BE PROVIDED TO EACH COMMITTEE MEMBER PRIOR TO FILING FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUST PROVIDES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4THE ORGANIZATION DOES NOT COMPENSATE ANY INDIVIDUALS LISTED IN PART VII OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 1A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15, POLICIES:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0952316679
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0WAH CHANG A DIVISION OF TDY INDUSTRIES LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01000 SIX PPG PLACE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0PITTSBURGH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd015222
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011262870
IRS990/TotalAssetsEOYAmt013016653
IRS990/TotalAssetsGrp/BOYAmt011262870
IRS990/TotalAssetsGrp/EOYAmt013016653
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt04639933
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt064026
IRS990/TotalLiabilitiesEOYAmt0670
IRS990/TotalLiabilitiesGrp/BOYAmt064026
IRS990/TotalLiabilitiesGrp/EOYAmt0670
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011198844
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013015983
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt06349618
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0165023
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06349618
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06514641
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011262870
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013016653
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt060 BLVD OF THE ALLIES NO 5TH FL
IRS990/USAddress/CityNm0PITTSBURGH
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015222
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEANETTE STUMP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR, VEBA COMMITTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04122012242
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAH CHANG DEFINED CONTRIBUTION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0WAHC
ReturnHeader/Filer/EIN0271404121
ReturnHeader/Filer/PhoneNum04122012242
ReturnHeader/Filer/USAddress/AddressLine1Txt060 BLVD OF THE ALLIES NO 5TH FL
ReturnHeader/Filer/USAddress/CityNm0PITTSBURGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015222
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251408703
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHNEIDER DOWNS & CO INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0ONE PPG PLACE SUITE 1700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0152225416
ReturnHeader/PreparerPersonGrp/PhoneNum04122613644
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EUGENE J LOGAN
ReturnHeader/ReturnTs02016-11-10T14:40:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)9 • $10M-$25M nonprofits