Civic Intelligence

Smart Local 265 Welfare Fund

EIN 36-2356062 • 501(c)9 • Downers Grove, IL

Profile

Provide health, dental, prescription drug, vision and death benefits covering substantially all participating persons under the sheet metal workers local 265 union's collective bargaining agreement.

3110 Woodcreek DrDowners Grove, IL 60515-5411

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.34x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2022

Liabilities / Revenue

92nd percentile

0.54x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2022

Net Margin

8th percentile

-38%

Higher net margin than 8% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

7th percentile

-24%

Faster asset growth than 7% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-25%

Faster revenue growth than 6% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Assets

Up

$44,221,963

Up $2,774,841 (+6.7%) from 2024

Liabilities

Up

$19,523,239

Up $2,997,784 (+18%) from 2024

Net Assets

Down

$24,698,724

Down $222,943 (-0.9%) from 2024

Revenue

Up

$40,272,912

Up $6,648,356 (+20%) from 2024

Expenses

Up

$42,182,866

Up $4,723,239 (+13%) from 2024

Net Income

Up

-$1,909,954

Up $1,925,117 (+50%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $44,812,566Liabilities 2010: $13,384,124Net Assets 2010: $31,428,4422010Assets 2011: $48,452,563Liabilities 2011: $12,408,203Net Assets 2011: $36,044,3602011Assets 2012: $50,007,421Liabilities 2012: $11,250,565Net Assets 2012: $38,756,8562012Assets 2013: $50,514,082Liabilities 2013: $10,435,578Net Assets 2013: $40,078,5042013Assets 2014: $54,371,656Liabilities 2014: $9,888,317Net Assets 2014: $44,483,3392014Assets 2015: $54,730,855Liabilities 2015: $10,515,107Net Assets 2015: $44,215,7482015Assets 2016: $55,404,964Liabilities 2016: $11,499,275Net Assets 2016: $43,905,6892016Assets 2017: $55,542,383Liabilities 2017: $13,176,147Net Assets 2017: $42,366,2362017Assets 2018: $55,057,353Liabilities 2018: $12,783,949Net Assets 2018: $42,273,4042018Assets 2019: $54,398,071Liabilities 2019: $12,762,269Net Assets 2019: $41,635,8022019Assets 2020: $54,434,839Liabilities 2020: $13,083,344Net Assets 2020: $41,351,4952020Assets 2021: $56,450,435Liabilities 2021: $13,546,828Net Assets 2021: $42,903,6072021Assets 2022: $43,023,590Liabilities 2022: $14,717,888Net Assets 2022: $28,305,7022022Assets 2023: $41,446,905Liabilities 2023: $15,710,715Net Assets 2023: $25,736,1902023Assets 2024: $41,447,122Liabilities 2024: $16,525,455Net Assets 2024: $24,921,6672024Assets 2025: $44,221,963Liabilities 2025: $19,523,239Net Assets 2025: $24,698,7242025

Highlighted filing

2025

Assets$44,221,963
Liabilities$19,523,239
Net Assets$24,698,724

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $25,760,9792010Expenses 2011: $23,060,7472011Expenses 2012: $23,240,9202012Expenses 2013: $22,518,4972013Revenue 2014: $24,435,974Expenses 2014: $21,310,542Net Income 2014: $3,125,4322014Revenue 2015: $25,297,617Expenses 2015: $24,881,785Net Income 2015: $415,8322015Revenue 2016: $25,302,797Expenses 2016: $26,313,921Net Income 2016: -$1,011,1242016Revenue 2017: $26,666,981Expenses 2017: $28,114,833Net Income 2017: -$1,447,8522017Revenue 2018: $27,000,132Expenses 2018: $27,188,455Net Income 2018: -$188,3232018Revenue 2019: $28,627,550Expenses 2019: $30,201,374Net Income 2019: -$1,573,8242019Revenue 2020: $29,208,770Expenses 2020: $29,156,888Net Income 2020: $51,8822020Revenue 2021: $35,875,093Expenses 2021: $30,745,562Net Income 2021: $5,129,5312021Revenue 2022: $27,083,938Expenses 2022: $37,341,688Net Income 2022: -$10,257,7502022Revenue 2023: $30,212,937Expenses 2023: $34,391,758Net Income 2023: -$4,178,8212023Revenue 2024: $33,624,556Expenses 2024: $37,459,627Net Income 2024: -$3,835,0712024Revenue 2025: $40,272,912Expenses 2025: $42,182,866Net Income 2025: -$1,909,9542025

Highlighted filing

2025

Revenue$40,272,912
Expenses$42,182,866
Net Income-$1,909,954

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$44.2$19.5$24.7$40.3$42.2$1.91
2024Detailed filing. Detailed filing data is available for this year.$41.4$16.5$24.9$33.6$37.5$3.84
2023Detailed filing. Detailed filing data is available for this year.$41.4$15.7$25.7$30.2$34.4$4.18
2022Detailed filing. Detailed filing data is available for this year.$43.0$14.7$28.3$27.1$37.3$10.3
2021Detailed filing. Detailed filing data is available for this year.$56.5$13.5$42.9$35.9$30.7$5.13
2020Detailed filing. Detailed filing data is available for this year.$54.4$13.1$41.4$29.2$29.2$0.05
2019Detailed filing. Detailed filing data is available for this year.$54.4$12.8$41.6$28.6$30.2$1.57
2018Detailed filing. Detailed filing data is available for this year.$55.1$12.8$42.3$27.0$27.2$0.19
2017Detailed filing. Detailed filing data is available for this year.$55.5$13.2$42.4$26.7$28.1$1.45
2016Detailed filing. Detailed filing data is available for this year.$55.4$11.5$43.9$25.3$26.3$1.01
2015Detailed filing. Detailed filing data is available for this year.$54.7$10.5$44.2$25.3$24.9$0.42
2014Detailed filing. Detailed filing data is available for this year.$54.4$9.89$44.5$24.4$21.3$3.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$50.5$10.4$40.1$22.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$50.0$11.3$38.8$23.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.5$12.4$36.0$23.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.8$13.4$31.4$25.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 24, 2026
Return Version
2024v5.5
Gross Receipts
$46,756,035
Mission and Program Overview

Mission

Provide health, dental, prescription drug, vision and death benefits covering substantially all participating persons under the sheet metal workers local 265 union's collective bargaining agreement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$24,921,667$24,698,724▼ $222,943
Investments Other Securities$22,561,570$22,402,332▼ $159,238
Investments in Publicly Traded Securities$10,902,244$11,511,134▲ $608,890
Accounts Receivable$3,034,156$3,886,539▲ $852,383
Savings and Temporary Cash Investments$1,118,886$2,226,074▲ $1,107,188
Cash and Non-Interest-Bearing Accounts$964,573$1,581,731▲ $617,158
Land, Buildings, and Equipment, Net$1,120,436$616,252▼ $504,184
Prepaid Expenses and Deferred Charges$136,177$527,386▲ $391,209
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$41,447,122$44,221,963▲ $2,774,841
Other Assets Total$1,609,080$1,470,515▼ $138,565
Liabilities
Other Liabilities$16,399,432$19,380,888▲ $2,981,456
Accounts Payable and Accrued Expenses$126,023$142,351▲ $16,328
Total Liabilities$16,525,455$19,523,239▲ $2,997,784
Net Assets / Fund Balance
Total Net Assets Fund Balance$24,921,667$24,698,724▼ $222,943
Total Liabilities and Net Assets / Fund Balance$41,447,122$44,221,963▲ $2,774,841

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$576,557$555,146$1,131,703
Equipment$30,568$16,490$47,058
Other Land Buildings$9,127$9,760$18,887
Other Securities$17,047,804--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katie EbyAdministratorFT$184,272$69,570$253,842
Brian DoxieClaims ManagerFT$112,434$68,766$181,200
Emily BanderaPension ManagerFT$100,547$64,732$165,279

Board Members and Trustees

NameTitle
Andy YonkusFormer Trustee
John DanielFormer Trustee
Brian DahlmanTrustee
John ShawTrustee
Ken WiesbrookTrustee
Kevin GalassTrustee
Matthew GugalaTrustee
Mike CatanzaroTrustee
Pat HudgensTrustee
Ron MikaTrustee
Terrance Van SomerenTrustee
Tom SyronTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Blue Cross Blue ShieldPpo Access Fees300 EAST RANDOLPH STREET, Chicago, IL 60601$837,546
Express ScriptsRx Admin Fees1 EXPRESS WAY, St Louis, MO 63121$466,532
Valenz Protekht LLCClaim Fees23048 N 15TH AVENUE, Phoenix, AZ 85027$253,334
The Segal CompanyConsulting/actuarial Fees101 NORTH WACKER STE 500, Chicago, IL 60606$187,723
Baum Sigman Auerbach & NeumanLegal Fees200 W ADAMS STREET STE 2200, Chicago, IL 60606$149,653
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$38,346,855
Investment Income
$1,088,222
Other Revenue
$837,835
Change in Net Assets
$-1,909,954

Audited Revenue Reconciliation

Revenue per Audited Statements
$39,478,866
Revenue Not Reported on Financial Statements
$794,046
Revenue Not Reported on Form 990
$1,687,011
Other Revenue Adjustments
$699,165
Total Revenue per Audited Statements
$41,165,877
Total Revenue per Form 990
$40,272,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,014,172
Salaries, Compensation, and Employee Benefits$1,603,038
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$35,565,656
Fees for Services Other---$4,067,136
Other Salaries and Wages---$891,071
Other Employee Benefits---$322,868
Pension Plan Contributions---$280,332
Occupancy---$257,301
Fees for Services Legal---$156,686
Office Expenses---$151,684
Information Technology---$127,708
Payroll Taxes---$108,767
Fees for Service Investment Mgmnt Fees---$94,881
Fees for Services Accounting---$72,641
Insurance---$29,452
Depreciation Depletion---$22,881
Conferences and Meetings---$22,345
Other Expenses---$11,457
Total Functional Expenses$0$0$0$42,182,866

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$42,182,866
Expenses per Audited Statements$38,282,620
Total Expenses per Audited Statements$38,282,620
Expenses Not Reported on Financial Statements$3,900,246
Other Expense Adjustments$3,805,365
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Est Liab Fut Claims-from Extnded Elig$14,074,300
Est Liab Fut Claims-incurred Not Reporte$4,101,000
Claims Payable$1,025,000
Operating Lease Liabilities$159,536
Due to Brokers$20,094
Accrued Payroll Taxes and Withholdings$958
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The trustees have authorized the fund's chairman and/or secretary to review the form 990 before it is filed.

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

Persons covered by the conflict of interest policy will annually disclose or update to the board of trustees their interests that could give rise to conflicts of interest. For each interest disclosed to the board of trustees, the trustees will determine whether to: (a) take no action; (b) assure full disclosure to the board of trustees and other individuals covered by this policy; (c) ask the person to refuse from participation in related discussions or decisions within the funds; or (d) ask the person to resign from his or her position in the fund, or if the person refuses to resign, become subject to possible removal in accordance with the fund's removal procedures. The administrative manager will monitor proposed or ongoing transactions for conflicts of interest and disclose them to the board of trustees in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred.

Form 990, Part VI, Section C, line 19

A summary annual report is distributed to all participants. Participants are able to request the auditor's report and other financial information from the plan administrator and/or the us department of labor. Also, form 5500 is open to public inspection through the us department of labor.

Filing and Contact Details

Filer

Filer Name
Smart Local 265 Welfare Fund
EIN
36-2356062
Phone
6306687260
Address
3110 WOODCREEK DR, DOWNERS GROVE, IL 60515-5411

Signing Officer

Name
Matt Gugala
Title
Trustee
Phone
6306687260
Signed
2026-03-24
Discuss with paid preparer
Yes

Organization Details

Formed
1962
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
5
Employees
88
Volunteers
0

Preparer

Firm
Calibre CPA Group PLLC
Address
230 West Monroe St Ste310, Chicago, IL 60606
Preparer
Andy Hein
Phone
3126550037
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

The trust established under the Plan to hold the Plan's assets is qualified pursuant to Section 501(c)(9) of the Internal Revenue Code as a tax-exempt organization. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service, and the Plan Sponsor believes that the Plan, as amended, continues to qualify and to operate in accordance with applicable provisions of the Internal Revenue Code. 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 organization has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of June 30, 2025, there were 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.

Part XI, Line 4B - Other Adjustments:

Reimb expenses from affiliated funds 699,165.

Part XII, Line 4B - Other Adjustments:

Reimb. Expenses from affiliated funds 699,165. Inc in claims payable and ibnr 1,475,000. Inc in liability for extended eligibility 1,631,200.

Raw XML AppendixShowing 400 of 898 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/ActivityOrMissionDesc0PROVIDE HEALTH, DENTAL, PRESCRIPTION DRUG, VISION AND DEATH BENEFITS COVERING SUBSTANTIALLY ALL PARTICIPATING PERSONS UNDER THE SHEET METAL WORKERS LOCAL 265 UNION'S COLLECTIVE BARGAINING AGREEMENT.
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IRS990/Form990PartVIISectionAGrp/PersonNm4PAT HUDGENS
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm6KEN WIESBROOK
IRS990/Form990PartVIISectionAGrp/PersonNm7TERRANCE VAN SOMEREN
IRS990/Form990PartVIISectionAGrp/PersonNm8MIKE CATANZARO
IRS990/Form990PartVIISectionAGrp/PersonNm9JOHN DANIEL
IRS990/Form990PartVIISectionAGrp/PersonNm10ANDY YONKUS
IRS990/Form990PartVIISectionAGrp/PersonNm11TOM SYRON
IRS990/Form990PartVIISectionAGrp/PersonNm12EMILY BANDERA
IRS990/Form990PartVIISectionAGrp/PersonNm13BRIAN DOXIE
IRS990/Form990PartVIISectionAGrp/PersonNm14KATIE EBY
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13112434
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14184272
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1174105
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2216421
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3165023
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9FORMER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10FORMER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12PENSION MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt13CLAIMS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt14ADMINISTRATOR
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0485083
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt06968206
IRS990/GrossReceiptsAmt046756035
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InformationTechnologyGrp/TotalAmt0127708
IRS990/InsuranceGrp/TotalAmt029452
IRS990/InvestmentIncomeGrp/ExclusionAmt0603139
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0603139
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt022402332
IRS990/InvestmentsPubTradedSecGrp/BOYAmt010902244
IRS990/InvestmentsPubTradedSecGrp/EOYAmt011511134
IRS990/IRPDocumentCnt060
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IRS990/LandBldgEquipCostOrOtherBssAmt01197648
IRS990/LegalDomicileStateCd0IL
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE HEALTH, DENTAL, PRESCRIPTION DRUG, VISION AND DEATH BENEFITS COVERING SUBSTANTIALLY ALL PARTICIPATING PERSONS UNDER THE SHEET METAL WORKERS LOCAL 265 UNION'S COLLECTIVE BARGAINING AGREEMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt024921667
IRS990/NetAssetsOrFundBalancesEOYAmt024698724
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0485083
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0485083
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01687011
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IRS990/OccupancyGrp/TotalAmt0257301
IRS990/OfficeExpensesGrp/TotalAmt0151684
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IRS990/OtherAssetsTotalGrp/BOYAmt01609080
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IRS990/OtherLiabilitiesGrp/EOYAmt019380888
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1138670
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IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0108767
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt0280332
IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0527386
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE CONTRIBUTIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12887091
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12887091
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDED ARE HEALTH (HOSPITAL, MAJOR MEDICAL, AND LONG TERM DISABILITY), DENTAL, VISION, AND DEATH BENEFITS FOR ELIGIBLE PARTICIPANTS.
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0555146
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01131703
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01687011
IRS990ScheduleD/OtherExpensesNotIncludedAmt03805365
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09127
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09760
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018887
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01025000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt114074300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24101000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3958
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4159536
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt520094
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CLAIMS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1EST LIAB FUT CLAIMS-FROM EXTNDED ELIG
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2EST LIAB FUT CLAIMS-INCURRED NOT REPORTE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED PAYROLL TAXES AND WITHHOLDINGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4OPERATING LEASE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5DUE TO BROKERS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0699165
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt05354528
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt117047804
IRS990ScheduleD/OtherSecuritiesGrp/Desc0LIMITED PARTNERSHIPS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1COMMON COLLECTIVE TRUSTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt01687011
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0794046
IRS990ScheduleD/RevenueSubtotalAmt039478866
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The trust established under the Plan to hold the Plan's assets is qualified pursuant to Section 501(c)(9) of the Internal Revenue Code as a tax-exempt organization. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service, and the Plan Sponsor believes that the Plan, as amended, continues to qualify and to operate in accordance with applicable provisions of the Internal Revenue Code. 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 organization has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of June 30, 2025, there were 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/ExplanationTxt1REIMB EXPENSES FROM AFFILIATED FUNDS 699,165.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2REIMB. EXPENSES FROM AFFILIATED FUNDS 699,165. INC IN CLAIMS PAYABLE AND IBNR 1,475,000. INC IN LIABILITY FOR EXTENDED ELIGIBILITY 1,631,200.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0616252
IRS990ScheduleD/TotalBookValueSecuritiesAmt022402332
IRS990ScheduleD/TotalExpensesPerForm990Amt042182866
IRS990ScheduleD/TotalLiabilityAmt019380888
IRS990ScheduleD/TotalRevenuePerForm990Amt040272912
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt041165877
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt038282620
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00

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