Civic Intelligence

Liquor & Allied Workers Local 3 Health & Welfare

EIN 36-2947574 • 501(c)9

Profile

To provide medical, dental, vision, life and disability benefits to all eligible members of local 3 liquor and allied workers

1640 West Van Buren Street60612

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2014

Liabilities / Revenue

38th percentile

0.00x

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

501(c)9 • $5M-$10M nonprofits • Source year 2014

Net Margin

12th percentile

-34%

Higher net margin than 12% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

88th percentile

$274,448

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)9 • $5M-$10M nonprofits • Source year 2014

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$0

Down $2,709,292 (-100%) from 2013

Liabilities

Down

$0

Down $1,762,475 (-100%) from 2013

Net Assets

Down

$0

Down $946,817 (-100%) from 2013

Revenue

$5,057,429

No earlier filing loaded for comparison.

Expenses

Down

$6,778,232

Down $2,140,713 (-24%) from 2013

Net Income

-$1,720,803

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,174,018Liabilities 2010: $846,528Net Assets 2010: $3,327,4902010Assets 2011: $3,859,245Liabilities 2011: $1,044,789Net Assets 2011: $2,814,4562011Assets 2012: $4,070,030Liabilities 2012: $2,191,170Net Assets 2012: $1,878,8602012Assets 2013: $2,709,292Liabilities 2013: $1,762,475Net Assets 2013: $946,8172013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $6,839,1182010Expenses 2011: $7,259,8882011Expenses 2012: $8,131,2782012Expenses 2013: $8,918,9452013Revenue 2014: $5,057,429Expenses 2014: $6,778,232Net Income 2014: -$1,720,8032014

Highlighted filing

2014

Revenue$5,057,429
Expenses$6,778,232
Net Income-$1,720,803

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Aug 15, 2015
Return Version
2013v4.0
Gross Receipts
$5,057,429
Mission and Program Overview

Mission

To provide medical, dental, vision, life and disability benefits to all eligible members of local 3 liquor and allied workers

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,315,891$0▼ $1,315,891
Accounts Receivable$1,104,086$0▼ $1,104,086
Rtn Earn Endowment Incm Other Fnds$946,817$0▼ $946,817
Cash and Non-Interest-Bearing Accounts$229,223$0▼ $229,223
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,709,292$0▼ $2,709,292
Other Assets Total$60,092$0▼ $60,092
Liabilities
Other Liabilities$1,677,500$0▼ $1,677,500
Accounts Payable and Accrued Expenses$84,975$0▼ $84,975
Total Liabilities$1,762,475$0▼ $1,762,475
Net Assets / Fund Balance
Total Net Assets Fund Balance$946,817$0▼ $946,817
Total Liabilities and Net Assets / Fund Balance$2,709,292$0▼ $2,709,292
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dale HuhnkeTrustee
Karin MaturaTrustee
Patrick DuffTrustee
Thomas SlotaTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Blue Cross Blue ShieldProvider Network-$244,430
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,056,295
Investment Income
$1,134
Other Revenue
$0
Change in Net Assets
$-1,720,803

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,057,429
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,057,429
Total Revenue per Form 990
$5,057,429
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$80,280
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---$6,697,952
Fees for Services Accounting---$18,608
Insurance---$11,425
Other Expenses---$6,943
Office Expenses---$1,206
Total Functional Expenses$0$0$0$6,778,232

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,778,232
Expenses per Audited Statements$6,758,914
Total Expenses per Audited Statements$6,758,914
Expenses Not Reported on Financial Statements$19,318
Other Expense Adjustments$19,318
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
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

There are no subcommittees.

Form 990, Part VI, Section B, Line 11

The plan administrator reviews the return with the plan's independent accounting firm

Form 990, Part VI, Section B, Line 15

No compensation is paid to trustees.

Form 990, Part VI, Section C, Line 19

Upon request, documents are provided to individuals. The form 990 is also available on the guidestar website.

Filing and Contact Details

Filer

EIN
36-2947574
Phone
3122434300

Signing Officer

Name
Patrick Duff
Title
Trustee
Phone
3122434300
Signed
2015-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Duff
Formed
1976
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Preparer
Charles Digiovanni
Phone
7089957180
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Deficit on distribution of assets to local 3 welfare sales division 773,986.

Form 990, Part XII, Line 2C

The process has not changed

Financial Statement Notes

PART X, LINE 2:

The plan management has analyzed the positions taken by the plan, and have concluded that as of september 30, 2014, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Increase in claims reserve and payable 19,318.

Raw XML AppendixShowing 400 of 420 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN MANAGEMENT HAS ANALYZED THE POSITIONS TAKEN BY THE PLAN, AND HAVE CONCLUDED THAT AS OF SEPTEMBER 30, 2014, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INCREASE IN CLAIMS RESERVE AND PAYABLE 19,318.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO SUBCOMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PLAN ADMINISTRATOR REVIEWS THE RETURN WITH THE PLAN'S INDEPENDENT ACCOUNTING FIRM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO COMPENSATION IS PAID TO TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST, DOCUMENTS ARE PROVIDED TO INDIVIDUALS. THE FORM 990 IS ALSO AVAILABLE ON THE GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DEFICIT ON DISTRIBUTION OF ASSETS TO LOCAL 3 WELFARE SALES DIVISION 773,986.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine11ARLINGTON HEATING AND COOLING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine12ARRP TRUCKING AND HAULING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine13BERRY TIRE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine14CHICAGO BANDAG INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine15DIAGEO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine16JYOTSNA AND DAXA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine17LOCAL 3 UNION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine18LOCAL 3 SALES PENSION FUND
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine19WM CASSIDY TIRE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine110NEMEH ZUGHAYER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10LOCAL 3 HEALTH AND WELFARE- SALES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11LOCAL 3 PENSION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12LOCAL 3 PENSION FUND SALES DIVISION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine13LOCAL 3 401K PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine14LOCAL 3 UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0363265979
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1516035372
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2366527340
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3367270398
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4364044987
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0INSURANCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1DB PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2DB PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3401K PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine101640 W VAN BUREN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine111640 W VAN BUREN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine121640 W VAN BUREN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine131640 W VAN BUREN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine141640 W VAN BUREN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0CHICAGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City1CHICAGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City2CHICAGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City3CHICAGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City4CHICAGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State1IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State2IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State3IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State4IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode060612
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode160612
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode260612
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode360612
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode460612
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02709292
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt02709292
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt06778232
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01762475
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01762475
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0946817
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt065049
IRS990/TotalProgramServiceRevenueAmt05056295
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01134
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05056295
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05057429
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02709292
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt0418803
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101640 WEST VAN BUREN STREET
IRS990/USAddress/City0CHICAGO
IRS990/USAddress/State0IL
IRS990/USAddress/ZIPCode060612
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICK DUFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03122434300
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10TRUSTEES OF LIQUOR & ALLIED WORKER
ReturnHeader/Filer/BusinessName/BusinessNameLine20LOCAL NO 3 HEALTH & WELFARE

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