Liabilities / Assets
42nd percentile
Tied with the lowest-debt nonprofits in its peer group.
White Castle System Inc Welfare Direct
990 • Fiscal year 2022 • EIN 31-1627246
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
43rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Balance Sheet
Assets
Up$73,927
Up $58,944 (+393%) from 2021
Net Assets
Up$73,927
Up $58,944 (+393%) from 2021
Liabilities
Flat$0
Flat from 2021
Revenue And Expenses
Revenue
Up$1,474,067
Up $70,622 (+5.0%) from 2021
Expenses
Down$1,415,123
Down $66,818 (-4.5%) from 2021
Net Income
Up$58,944
Up $137,440 (+175%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Oct 12, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $1,474,067
Mission and Program Overview
Mission
Hold participant and sponsor contributions to reimburse active participants of the white castle system, inc. Welfare benefits direct reimbursement plan for dental and vision expenses, and to provide medicare reimbursements to eligible retirees.
Hold participant and sponsor contributions to reimburse active participants of the white castle system, inc. Welfare direct reimbursement plan for dental and vision expenses and to provide medicare reimbursements to eligible retirees.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $14,983 | $73,927 | ▲ $58,944 |
| Rtn Earn Endowment Incm Other Fnds | $14,983 | $73,927 | ▲ $58,944 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $14,983 | $73,927 | ▲ $58,944 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $14,983 | $73,927 | ▲ $58,944 |
| Total Liabilities and Net Assets / Fund Balance | $14,983 | $73,927 | ▲ $58,944 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| John F Kelley Iii | Director |
| Nina C Maratto | Director |
| R Anthony Joseph | Director |
| Robert C Lilienstern | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,474,067
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $58,944
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,474,067
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $1,474,067
- Total Revenue per Form 990
- $1,474,067
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $0 |
| Other Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $1,415,123 | - | - | $1,415,123 |
| Total Functional Expenses | $1,415,123 | $0 | $0 | $1,415,123 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,415,123 |
| Total Expenses per Audited Statements | $1,415,123 |
| Total Expenses per Form 990 | $1,415,123 |
| 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 Item | Amount |
|---|---|
| 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 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
- 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 8A
“The organization is a veba trust, which funds an employee benefit plan that is subject to the fiduciary governance and oversight rules of erisa. As such, the employer, in its capacity as the settlor of the veba trust and plan sponsor/named fiduciary of the employee benefit plan, is the governing body of the organization. Any documentation of meetings held or actions undertaken with respect to the veba trust are retained in the employer's records.”
Form 990, Part VI, Section A, Line 8B
“The organization is a veba trust, which funds an employee benefit plan that is subject to the fiduciary governance and oversight rules of erisa. As such, the employer, in its capacity as the settlor of the veba trust and plan sponsor/named fiduciary of the employee benefit plan, is the governing body of the organization. Any documentation of meetings held or actions undertaken with respect to the veba trust are retained in the employer's records.”
Form 990, Part VI, Section B, Line 11B
“Form 990 and related schedules are reviewed by a trustee and legal counsel.”
Form 990, Part VI, Section C, Line 19
“The organization is a veba trust which funds an employee benefit plan that is subject to the disclosure requirements of erisa. As such, all disclosures are made in accordance with the requirements of erisa to those parties with rights under erisa.”
990 PART VI LINE 12:
“The organization is a veba trust which funds an employee benefit plan that is subject to prohibited transaction and party-in-interest rules of erisa. As such, it is not necessary for the organiztion to separately establish a conflict of interest policy given the protections afforded participants and beneficiaries under erisa.”
990 PART VI LINE 13:
“The organization is a veba trust which funds an employee benefit plan that is subject to prohibited transaction and party-in-interest rules of erisa. As such, it is not necessary for the organiztion to separately establish a conflict of interest policy given the protections afforded participants and beneficiaries under erisa.”
990 PART VI LINE 14:
“The organization is a veba trust which funds an employee benefit plan that is subject to prohibited transaction and party-in-interest rules of erisa. As such, it is not necessary for the organiztion to separately establish a conflict of interest policy given the protections afforded participants and beneficiaries under erisa.”
Filing and Contact Details
Filer
- Filer Name
- White Castle System Inc Welfare Direct
- EIN
- 31-1627246
- Phone
- 6142285781
- Address
- PO BOX 1498 555 EDGAR WALDO WAY, COLUMBUS, OH 43215
Signing Officer
- Name
- Nina Maratto
- Title
- Sr. Director of Benefits & Org. Dev
- Phone
- 6142285781
- Signed
- 2023-10-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Nina Maratto
- Formed
- 2001
- Legal Domicile
- Oh
- Voting Board Members
- 4
- Independent Board Members
- 0
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Gbq Partners LLC
- Address
- 230 WEST STREET SUITE 700, COLUMBUS, OH 43215
- Preparer
- Kathy M Moseley
- Phone
- 6142211120
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 2C:
“The process remains unchanged from prior year.”
Financial Statement Notes
PART X, LINE 2:
“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan administrator has analyzed the tax positions taken by the plan and has concluded that as of december 31, 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) 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.”
Sch. D
“Total additions to net assets attributed to contributions was $1,474,067. The net assets attributed to dental and vision benefits paid and medicare premium reimbursements made was $1,415,123. This left a plan gain in the amount of $58,944.”
Raw XML Appendix331 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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | HOLD PARTICIPANT AND SPONSOR CONTRIBUTIONS TO REIMBURSE ACTIVE PARTICIPANTS OF THE WHITE CASTLE SYSTEM, INC. WELFARE DIRECT REIMBURSEMENT PLAN FOR DENTAL AND VISION EXPENSES AND TO PROVIDE MEDICARE REIMBURSEMENTS TO ELIGIBLE RETIREES. |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 1415123 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 1415123 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JOHN F KELLEY III |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6142285781 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 555 EDGAR WALDO WAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBUS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43215 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 14983 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 73927 |
| 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 | 1415123 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 0 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1474067 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 58944 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1415123 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1474067 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | REIMBURSE $1,415,123 TO PARTICIPANTS OF THE WHITE CASTLE SYSTEM, INC. WELFARE BENEFIT DRECT REIMBURSEMENT PLAN FOR DENTAL AND VISION EXPENSES AND PROVIDE MEDICARE REIMBURSEMENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1415123 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 38.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 38.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 38.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 38.50 |
| 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/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | R ANTHONY JOSEPH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOHN F KELLEY III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT C LILIENSTERN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | NINA C MARATTO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1474067 |
| 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/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 0 |
| IRS990/MissionDesc | 0 | HOLD PARTICIPANT AND SPONSOR CONTRIBUTIONS TO REIMBURSE ACTIVE PARTICIPANTS OF THE WHITE CASTLE SYSTEM, INC. WELFARE BENEFITS DIRECT REIMBURSEMENT PLAN FOR DENTAL AND VISION EXPENSES, AND TO PROVIDE MEDICARE REIMBURSEMENTS TO ELIGIBLE RETIREES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 14983 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 73927 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | NINA MARATTO |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525292 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 525292 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SPONSOR CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PARTICIPANT CONTRIBUTI |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 861803 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 612264 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 861803 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 612264 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 1481941 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 0 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1403445 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -78496 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1481941 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1403445 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 58944 |
| 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/RevenueAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 14983 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 73927 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1415123 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1474067 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) 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/ExplanationTxt | 1 | TOTAL ADDITIONS TO NET ASSETS ATTRIBUTED TO CONTRIBUTIONS WAS $1,474,067. THE NET ASSETS ATTRIBUTED TO DENTAL AND VISION BENEFITS PAID AND MEDICARE PREMIUM REIMBURSEMENTS MADE WAS $1,415,123. THIS LEFT A PLAN GAIN IN THE AMOUNT OF $58,944. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCH. D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1415123 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1474067 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1474067 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1415123 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS A VEBA TRUST, WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO THE FIDUCIARY GOVERNANCE AND OVERSIGHT RULES OF ERISA. AS SUCH, THE EMPLOYER, IN ITS CAPACITY AS THE SETTLOR OF THE VEBA TRUST AND PLAN SPONSOR/NAMED FIDUCIARY OF THE EMPLOYEE BENEFIT PLAN, IS THE GOVERNING BODY OF THE ORGANIZATION. ANY DOCUMENTATION OF MEETINGS HELD OR ACTIONS UNDERTAKEN WITH RESPECT TO THE VEBA TRUST ARE RETAINED IN THE EMPLOYER'S RECORDS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION IS A VEBA TRUST, WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO THE FIDUCIARY GOVERNANCE AND OVERSIGHT RULES OF ERISA. AS SUCH, THE EMPLOYER, IN ITS CAPACITY AS THE SETTLOR OF THE VEBA TRUST AND PLAN SPONSOR/NAMED FIDUCIARY OF THE EMPLOYEE BENEFIT PLAN, IS THE GOVERNING BODY OF THE ORGANIZATION. ANY DOCUMENTATION OF MEETINGS HELD OR ACTIONS UNDERTAKEN WITH RESPECT TO THE VEBA TRUST ARE RETAINED IN THE EMPLOYER'S RECORDS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY A TRUSTEE AND LEGAL COUNSEL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION IS A VEBA TRUST WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO THE DISCLOSURE REQUIREMENTS OF ERISA. AS SUCH, ALL DISCLOSURES ARE MADE IN ACCORDANCE WITH THE REQUIREMENTS OF ERISA TO THOSE PARTIES WITH RIGHTS UNDER ERISA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION IS A VEBA TRUST WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO PROHIBITED TRANSACTION AND PARTY-IN-INTEREST RULES OF ERISA. AS SUCH, IT IS NOT NECESSARY FOR THE ORGANIZTION TO SEPARATELY ESTABLISH A CONFLICT OF INTEREST POLICY GIVEN THE PROTECTIONS AFFORDED PARTICIPANTS AND BENEFICIARIES UNDER ERISA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION IS A VEBA TRUST WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO PROHIBITED TRANSACTION AND PARTY-IN-INTEREST RULES OF ERISA. AS SUCH, IT IS NOT NECESSARY FOR THE ORGANIZTION TO SEPARATELY ESTABLISH A CONFLICT OF INTEREST POLICY GIVEN THE PROTECTIONS AFFORDED PARTICIPANTS AND BENEFICIARIES UNDER ERISA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION IS A VEBA TRUST WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO PROHIBITED TRANSACTION AND PARTY-IN-INTEREST RULES OF ERISA. AS SUCH, IT IS NOT NECESSARY FOR THE ORGANIZTION TO SEPARATELY ESTABLISH A CONFLICT OF INTEREST POLICY GIVEN THE PROTECTIONS AFFORDED PARTICIPANTS AND BENEFICIARIES UNDER ERISA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE PROCESS REMAINS UNCHANGED FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | 990 PART VI LINE 12: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | 990 PART VI LINE 13: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | 990 PART VI LINE 14: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 2C: |
| 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 | 314340520 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | OH |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | TRUST SETTLOR |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | WHITE CASTLE SYSTEM INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 555 EDGAR WALDO WAY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | COLUMBUS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 43215 |
| 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/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 861803 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | FAIR MARKET VALUE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | WHITE CASTLE SYSTEM INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | S |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 14983 |
| IRS990/TotalAssetsEOYAmt | 0 | 73927 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 14983 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 73927 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1415123 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1415123 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 14983 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 73927 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1415123 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1474067 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1474067 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1474067 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 14983 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 73927 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 1498 555 EDGAR WALDO WAY |
| IRS990/USAddress/CityNm | 0 | COLUMBUS |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 43215 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | NINA MARATTO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SR. DIRECTOR OF BENEFITS & ORG. DEV |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6142285781 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-10-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WHITE CASTLE SYSTEM INC WELFARE DIRECT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | REIMBURSEMENT TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WHIT |
| ReturnHeader/Filer/EIN | 0 | 311627246 |
| ReturnHeader/Filer/PhoneNum | 0 | 6142285781 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1498 555 EDGAR WALDO WAY |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLUMBUS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 43215 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 202122306 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GBQ PARTNERS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 230 WEST STREET SUITE 700 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | COLUMBUS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 43215 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6142211120 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-10-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KATHY M MOSELEY |
| ReturnHeader/ReturnTs | 0 | 2023-10-13T13:33:33-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | NINA |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | MARATTO |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $73,927
- Liabilities
- $0
- Net assets
- $73,927
- Revenue
- $1,474,067
- Expenses
- $1,415,123
- Net income
- $58,944
Peer Organizations
Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)9 • $1M-$5M nonprofits
Las Vegas, NV
View OrganizationLas Vegas Firefighters Benefit Assn
501(c)9
Revenue$220,542
Assets$1,474,297
Revenue vs current organization
85% lowerAssets vs current organization
1894% higherMetairie, LA
View OrganizationGulf States Carpenters & Millwrights Vacation Fund
501(c)9
Revenue$1,473,724
Assets$1,147,895
Revenue vs current organization
About the sameAssets vs current organization
1453% higherRosemount, MN
View OrganizationIndependent School District 196 Reimbursement Arrangement Trust
501(c)9
Revenue$491,266
Assets$1,473,694
Revenue vs current organization
67% lowerAssets vs current organization
1893% higherMilwaukee, WI
View OrganizationMpha Hra Veba Trust
501(c)9
Revenue$415,605
Assets$1,473,596
Revenue vs current organization
72% lowerAssets vs current organization
1893% higher