Civic Intelligence

Burgess & Niple Employee Benefit Trust

990 • Fiscal year 2018 • EIN 31-1040732

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 19, 2019

5085 Reed RoadColumbus, OH 43220-2513

(614) 459-7272

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

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

2018 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

40th percentile

0.00x

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

2018 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2018

Net Margin

34th percentile

-1.2%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2018 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2018

Asset Growth

42nd percentile

-2.5%

Faster asset growth than 42% of similar nonprofits.

2018 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

3.9%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,876,569

Down $47,326 (-2.5%) from 2017

Net Assets

Down

$1,876,569

Down $47,326 (-2.5%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$3,914,247

Up $146,289 (+3.9%) from 2017

Expenses

Up

$3,961,573

Up $417,978 (+12%) from 2017

Net Income

Down

-$47,326

Down $271,689 (-121%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,241,676Liabilities 2010: $0Net Assets 2010: $1,241,6762010Assets 2011: $1,083,734Liabilities 2011: $0Net Assets 2011: $1,083,7342011Assets 2012: $997,168Liabilities 2012: $0Net Assets 2012: $997,1682012Assets 2013: $1,251,432Liabilities 2013: $0Net Assets 2013: $1,251,4322013Assets 2014: $1,564,815Liabilities 2014: $0Net Assets 2014: $1,564,8152014Assets 2015: $1,783,006Liabilities 2015: $0Net Assets 2015: $1,783,0062015Assets 2016: $1,699,532Liabilities 2016: $0Net Assets 2016: $1,699,5322016Assets 2017: $1,923,895Liabilities 2017: $0Net Assets 2017: $1,923,8952017Assets 2018: $1,876,569Liabilities 2018: $0Net Assets 2018: $1,876,5692018Assets 2020: $2,490,585Liabilities 2020: $0Net Assets 2020: $2,490,5852020Assets 2021: $2,728,301Liabilities 2021: $0Net Assets 2021: $2,728,3012021Assets 2022: $2,153,418Liabilities 2022: $0Net Assets 2022: $2,153,4182022Assets 2024: $1,342,353Liabilities 2024: $0Net Assets 2024: $1,342,3532024

Highlighted filing

2018

Assets$1,876,569
Liabilities$0
Net Assets$1,876,569

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $4,890,4932010Expenses 2011: $3,800,5592011Expenses 2012: $3,315,1172012Revenue 2013: $4,143,653Expenses 2013: $3,889,389Net Income 2013: $254,2642013Revenue 2014: $4,268,947Expenses 2014: $3,955,564Net Income 2014: $313,3832014Revenue 2015: $4,039,953Expenses 2015: $3,821,762Net Income 2015: $218,1912015Revenue 2016: $3,901,789Expenses 2016: $3,985,212Net Income 2016: -$83,4232016Revenue 2017: $3,767,958Expenses 2017: $3,543,595Net Income 2017: $224,3632017Revenue 2018: $3,914,247Expenses 2018: $3,961,573Net Income 2018: -$47,3262018Revenue 2020: $4,573,976Expenses 2020: $3,961,826Net Income 2020: $612,1502020Revenue 2021: $5,024,010Expenses 2021: $4,915,087Net Income 2021: $108,9232021Revenue 2022: $4,700,451Expenses 2022: $5,275,334Net Income 2022: -$574,8832022Revenue 2024: $7,226,012Expenses 2024: $7,651,687Net Income 2024: -$425,6752024

Highlighted filing

2018

Revenue$3,914,247
Expenses$3,961,573
Net Income-$47,326
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 19, 2019
Return Version
2018v3.1
Gross Receipts
$3,914,247
Mission and Program Overview

Mission

To provide medical, dental, prescription drugs, disability and lifeinsurance to employees of burgess & niple, inc.

To provide medical, dental, prescription drugs, disability and life insurance to employees of burgess & niple, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,923,895$1,876,569▼ $47,326
Savings and Temporary Cash Investments$1,603,701$1,515,565▼ $88,136
Cash and Non-Interest-Bearing Accounts$252,164$292,974▲ $40,810
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,923,895$1,876,569▼ $47,326
Other Assets Total$68,030$68,030→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,923,895$1,876,569▼ $47,326
Total Liabilities and Net Assets / Fund Balance$1,923,895$1,876,569▼ $47,326
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken SponaugleExecutive Vice President
Benjamin NyeDirector, Accounting
Michelle JenksDirector, Human Resources

Highest Paid Contractors

ContractorServicesLocationCompensation
Aetna Life Insurance Co3rd Party Administrator7400 WEST CAMPUS BLVD, New Albany, OH 43054$143,375
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,902,334
Investment Income
$11,913
Other Revenue
$0
Change in Net Assets
$-47,326

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,914,247
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,914,247
Total Revenue per Form 990
$3,914,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,596
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---$3,949,977
Fees for Services Accounting---$10,608
Other Expenses---$988
Total Functional Expenses$0$0$0$3,961,573

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,961,573
Total Expenses per Audited Statements$3,961,573
Total Expenses per Form 990$3,961,573
Expenses Not Reported on Financial Statements$0
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 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

Officers of this organization have a business relationship with each other as they are all officers of the plan sponsor.

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

The 990 is reviewed by the director of the accounting division of burgess and niple, inc., a related party.

Form 990, Part VI, Section C, Line 19

No documents available to the public. Participants of the plan may request documents from the director of human resources.

Filing and Contact Details

Filer

Filer Name
Burgess & Niple Employee Benefit Trust
EIN
31-1040732
Phone
6144597272
Address
5085 REED ROAD, COLUMBUS, OH 43220-2513

Signing Officer

Name
Benjamin Nye
Title
Trustee
Phone
6144597272
Signed
2019-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Nye
Formed
1982
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Gbq Partners LLC
Address
230 WEST STREET, COLUMBUS, OH 43215
Preparer
Jane Rumora
Phone
6142211120
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No changes from prior year.

Financial Statement Notes

PART X, LINE 2:

Gaap requires plan management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken uncertain tax positions that more likely than not would not be sustained upon examination by applicable taxing authorities. The plan administrator has analyzed tax positions taken by the plan and has concluded that, as of december 31, 2018, there are no uncertain tax positions taken, or expected to be taken, that would require recognition of a liability or that would require disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions. However, currently no audits for any tax periods are in progress.

Raw XML Appendix320 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/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE VICE PRESIDENT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN UNCERTAIN TAX POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY APPLICABLE TAXING AUTHORITIES. THE PLAN ADMINISTRATOR HAS ANALYZED TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2018, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR THAT WOULD REQUIRE DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, CURRENTLY NO AUDITS FOR ANY TAX PERIODS ARE IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS OF THIS ORGANIZATION HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER AS THEY ARE ALL OFFICERS OF THE PLAN SPONSOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE DIRECTOR OF THE ACCOUNTING DIVISION OF BURGESS AND NIPLE, INC., A RELATED PARTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC. PARTICIPANTS OF THE PLAN MAY REQUEST DOCUMENTS FROM THE DIRECTOR OF HUMAN RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGES FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
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IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01923895
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01876569
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt03902334
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03902334
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03914247
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt011913
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01923895
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01876569
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05085 REED ROAD
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0432202513
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.BURGESSNIPLE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BENJAMIN NYE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06144597272
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BURGESS & NIPLE EMPLOYEE BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0BURG
ReturnHeader/Filer/EIN0311040732
ReturnHeader/Filer/PhoneNum06144597272
ReturnHeader/Filer/USAddress/AddressLine1Txt05085 REED ROAD
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0432202513
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03FD2AB38D4007B74DBE5EBF2FA8F7CEE1097292D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E60CB3BD93A1CE7CAA9D5787B100FD9CD65BD569
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.11.241.162
ReturnHeader/FilingSecurityInformation/IPDt02019-09-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:48:06
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202122306
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GBQ PARTNERS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0230 WEST STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043215
ReturnHeader/PreparerPersonGrp/PhoneNum06142211120
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANE RUMORA
ReturnHeader/ReturnTs02019-09-27T13:27:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.00$1.34$7.23$7.65$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.00$2.15$4.70$5.28$0.57
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.00$2.73$5.02$4.92$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.00$2.49$4.57$3.96$0.61
2018Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$3.91$3.96$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.00$1.92$3.77$3.54$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.00$1.70$3.90$3.99$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.78$4.04$3.82$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$4.27$3.96$0.31
2013Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$4.14$3.89$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.00$1.00$3.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.00$1.08$3.80
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.00$1.24$4.89