Civic Intelligence

Whitaker Construction Group Inc

EIN 36-4684548 • 501(c)9 • Paso Robles, CA

Profile

To administer employees health, dental, and life insurance premiumpayments, with the collection of benefits earned through prevailingwages for field employees and additional contributions from theemployer (plan sponsor). Those funds earned by the employees and provided by the employer are tracked by individual employee, and areused to pay the employees monthly health and dental insurance premiumswhen due. Balances are paid out to the employee upon termination andissued a form 1099.

2752 Concrete CourtPaso Robles, CA 93446

n/A

Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.00x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Net Margin

70th percentile

8.4%

Higher net margin than 70% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$208,364

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 45.1% of source-year revenue.

501(c)9 • <$500k nonprofits • Source year 2024

Asset Growth

90th percentile

13%

Faster asset growth than 90% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

-12%

Faster revenue growth than 59% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$337,489

Up $39,704 (+13%) from 2023

Liabilities

Up

$914

Up $914 from 2023

Net Assets

Up

$336,575

Up $38,790 (+13%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin70th percentile

Revenue

Down

$461,955

Down $65,341 (-12%) from 2023

Expenses

Down

$423,165

Down $52,071 (-11%) from 2023

Net Income

Down

$38,790

Down $13,270 (-25%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$400K$300K$200K$100K$0Assets 2020: $184,232Liabilities 2020: $0Net Assets 2020: $184,2322020Assets 2021: $248,174Liabilities 2021: $0Net Assets 2021: $248,1742021Assets 2022: $245,725Liabilities 2022: $0Net Assets 2022: $245,7252022Assets 2023: $297,785Liabilities 2023: $0Net Assets 2023: $297,7852023Assets 2024: $337,489Liabilities 2024: $914Net Assets 2024: $336,5752024

Highlighted filing

2024

Assets$337,489
Liabilities$914
Net Assets$336,575
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$600K$400K$200K$0-$200KRevenue 2020: $333,099Expenses 2020: $340,269Net Income 2020: -$7,1702020Revenue 2021: $313,098Expenses 2021: $249,156Net Income 2021: $63,9422021Revenue 2022: $360,319Expenses 2022: $362,768Net Income 2022: -$2,4492022Revenue 2023: $527,296Expenses 2023: $475,236Net Income 2023: $52,0602023Revenue 2024: $461,955Expenses 2024: $423,165Net Income 2024: $38,7902024

Highlighted filing

2024

Revenue$461,955
Expenses$423,165
Net Income$38,790
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$337,489
Liabilities
$914
Net assets
$336,575
Revenue
$461,955
Expenses
$423,165
Net income
$38,790
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$0.01$3.37$4.62$4.23$0.39
2023Detailed filing. Detailed filing data is available for this year.$2.98$0.00$2.98$5.27$4.75$0.52
2022Detailed filing. Detailed filing data is available for this year.$2.46$0.00$2.46$3.60$3.63$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$3.13$2.49$0.64
2020Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$3.33$3.40$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 20, 2025
Return Version
2024v5.2
Gross Receipts
$461,955
Mission and Program Overview

Mission

To administer employees' health, dental, and life insurance premium payments, with the collection of benefits earned through prevailing wages for field employees and additional contributions from the employer (plan sponsor). Those funds earned by the employees and provided by the employer are tracked by individual employee, and are used to pay the employees' monthly health and dental insurance premiums when due. Balances are paid out to the employee upon termination and issued a form 1099.

To collect and track deposits from the employer (plan sponsor) by employee,for amounts earned through prevailing wage (per ca dir) or contributions made in addition to by the employer, and track payments made from the employee benefit trust plan (ebt) to our employer-designated health and dental plans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$155,512$227,151▲ $71,639
Accounts Receivable$142,273$110,338▼ $31,935
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$297,785$337,489▲ $39,704
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$914-
Total Liabilities$0$914▲ $914
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$297,785$336,575▲ $38,790
Total Net Assets Fund Balance$297,785$336,575▲ $38,790
Total Liabilities and Net Assets / Fund Balance$297,785$337,489▲ $39,704
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
Matthew BousmanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$456,426
Investment Income
$5,529
Other Revenue
$0
Change in Net Assets
$38,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,134
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$402,031--$402,031
Other Expenses$21,134--$21,134
Total Functional Expenses$423,165$0$0$423,165
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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 form 990 is reviewed by the plans sole trustee before filing.”

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

“Review of the conflict of interest policy is performed by the board of directors and any potential conflicts are identified. Each board member signs an ethics and conflict of interest form annually.”

Form 990, Part VI, Section C, Line 18

“The form 990 filing and governing documents are made available to current plan employees upon request, and individual balance information is provided annually to its current employees, and reviewed monthly by the plan sponsor. Form 990 filings and governing plan documents are not available to persons outside of the plan, since no funding is derived from outside the plan sponsor (i.e., no donations or outside contributions from the public).”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Whitaker Construction Group Inc
EIN
36-4684548
Phone
8052264020
Address
2752 CONCRETE COURT, PASO ROBLES, CA 93446

Signing Officer

Name
Matthew Bousman
Title
Trustee
Signed
2025-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Bousman
Voting Board Members
2
Independent Board Members
0
Employees
0

Preparer

Firm
Lawrence R Mitchell & Company Cpas
Address
880 APOLLO ST STE 140, EL SEGUNDO, CA 90245
Preparer
Lawrence R Mitchell CPA
Phone
3105631010
Raw XML Appendix324 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0914
IRS990/AccountsReceivableGrp/BOYAmt0142273
IRS990/AccountsReceivableGrp/EOYAmt0110338
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO COLLECT AND TRACK DEPOSITS FROM THE EMPLOYER (PLAN SPONSOR) BY EMPLOYEE,FOR AMOUNTS EARNED THROUGH PREVAILING WAGE (PER CA DIR) OR CONTRIBUTIONS MADE IN ADDITION TO BY THE EMPLOYER, AND TRACK PAYMENTS MADE FROM THE EMPLOYEE BENEFIT TRUST PLAN (EBT) TO OUR EMPLOYER-DESIGNATED HEALTH AND DENTAL PLANS.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/ProgramServicesAmt0402031
IRS990/BenefitsToMembersGrp/TotalAmt0402031
IRS990/BooksInCareOfDetail/PersonNm0MATTHEW BOUSMAN
IRS990/BooksInCareOfDetail/PhoneNum08052264020
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02752 CONCRETE COURT
IRS990/BooksInCareOfDetail/USAddress/CityNm0PACO ROBLES
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093446
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0155512
IRS990/CashNonInterestBearingGrp/EOYAmt0227151
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt0402031
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05529
IRS990/CYOtherExpensesAmt021134
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0456426
IRS990/CYRevenuesLessExpensesAmt038790
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0423165
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0461955
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THE VAST MAJORITY OF REVENUES AND EXPENSES ARE GENERATED BY THEOPERATIONS OF THE EMPLOYEE BENEFIT TRUSTS (EBT) PLAN SPONSOR(EMPLOYER). THE REVENUE NOTED ABOVE CONSISTS OF DEPOSITS MADE BY THEEMPLOYER TO THE EBT ACCOUNT, WHICH IS TRACKED BY EMPLOYEE. THECALCULATION OF THE AMOUNTS DEPOSITED BY THE EMPLOYER ARE BASED ON THEAPPLICABLE RATES SET FORTH BY THE CALIFORNIA DEPARTMENT OF INDUSTRIALRELATIONS (CA DIR). CA DIR RATES DEPEND ON THE CRAFT PERFORMED BY THEEMPLOYEE ON PREVAILING WAGE-BASED JOBS. CONTRACTS THAT REQUIREPREVAILING WAGE RATES PAID TO THEIR EMPLOYEES ARE USUALLY WITHMUNICIPALITIES THAT RECEIVE THEIR PROJECT FUNDING FROM TAXPAYERDOLLARS. THE HEALTH PORTION OF THESE FRINGE BENEFITS ARE CALCULATED,ACCRUED, AND DEPOSITED TO THE EBTS BANK ACCOUNT MONTHLY BY THE EMPLOYER (EVEN THOUGH DEPOSITS ARE ONLY REQUIRED TO BE MADE QUARTERLY).THESE INDIVIDUALLY TRACKED FUNDS ARE THEN USED TO PAY FOR THEEMPLOYEES HEALTH AND DENTAL INSURANCE PREMIUMS. THE EMPLOYEE ALSOCONTRIBUTES AN ADDITIONAL AMOUNT BASED ON THE PERCENTAGE OF PRIVATEWAGE-BASED HOURS WORKED, DUE TO THE FACT THAT THE CA DIR SPECIFIES THATTHE PREVAILING WAGE BENEFITS EARNED CANNOT BE USED TO PAY FOR THEENTIRE PORTION OF THE EMPLOYEES PREMIUM, IF HE/SHE HAD PRIVATE WAGEEARNINGS IN THE SAME PERIOD. THUS, THE EXPENSES CONSIST OF THE HEALTHAND DENTAL INSURANCE PREMIUMS THAT ARE PAID OUT OF THE EBT.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0402031
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0MATTHEW BOUSMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0208364
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0461955
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt05529
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05529
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO ADMINISTER EMPLOYEES HEALTH, DENTAL, AND LIFE INSURANCE PREMIUMPAYMENTS, WITH THE COLLECTION OF BENEFITS EARNED THROUGH PREVAILINGWAGES FOR FIELD EMPLOYEES AND ADDITIONAL CONTRIBUTIONS FROM THEEMPLOYER (PLAN SPONSOR). THOSE FUNDS EARNED BY THE EMPLOYEES AND PROVIDED BY THE EMPLOYER ARE TRACKED BY INDIVIDUAL EMPLOYEE, AND AREUSED TO PAY THE EMPLOYEES MONTHLY HEALTH AND DENTAL INSURANCE PREMIUMSWHEN DUE. BALANCES ARE PAID OUT TO THE EMPLOYEE UPON TERMINATION ANDISSUED A FORM 1099.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0297785
IRS990/NetAssetsOrFundBalancesEOYAmt0336575
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0297785
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0336575
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0EMPLOYEE EBT BAL. PAID
IRS990/OtherExpensesGrp/ProgramServicesAmt021134
IRS990/OtherExpensesGrp/TotalAmt021134
IRS990/OtherInd0X
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0MATTHEW BOUSMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYEE DEPOSITS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE EBT ACCT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0437978
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118448
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0437978
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118448
IRS990/ProgSrvcAccomActy2Grp/Desc0REPORTED SEPARATELY FROM THE AMOUNTS NOTED ABOVE IN SECTION 4A, AREAMOUNTS THAT WERE PAID BY THE EMPLOYEE TO THE EBT PLAN, TOWARDS THEEMPLOYEES ACCOUNT, IN ORDER TO PROVIDE A SUFFICIENT BALANCE TO COVERTHEIR PREMIUMS DUE. THESE DEPOSITS ARE REQUIRED BY THE EMPLOYEE ATTIMES WHEN THE EMPLOYEE HAS NOT WORKED A SUFFICIENT NUMBER OF HOURSDURING THE MONTH TO COVER HIS/HER PREMIUMS DUE. FOR INSTANCE, IF THEREIS NOT ENOUGH WORK AVAILABLE TO THE EMPLOYEE, AND THE EMPLOYEES EBTBALANCE CANNOT COVER THEIR HEALTH AND DENTAL INSURANCE PREMIUMS, THEEMPLOYEE MUST COVER THE BALANCE OF THEIR PREMIUMS DUE BY DEPOSITINGADDITIONAL FUNDS TO THEIR EBT ACCOUNT. BY WORKING AN AVERAGE OF 40HOURS PER WEEK, THE EMPLOYEE IN ENSURED THAT HIS/HER PREMIUMS WILL BECOVERED BY THE AMOUNTS EARNED EITHER THROUGH THEIR PREVAILING WAGE HOURS WORKED ON PUBLIC CONTRACTS, OR FOR HOURS WORKED ON PRIVATE JOBS,WHICH THE PROPER PERCENTAGE OF THEIR PREMIUMS ARE COVERED BY THEEMPLOYER.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt021134
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt018448
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0422048
IRS990/PYInvestmentIncomeAmt01630
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt053188
IRS990/PYProgramServiceRevenueAmt0525666
IRS990/PYRevenuesLessExpensesAmt052060
IRS990/PYTotalExpensesAmt0475236
IRS990/PYTotalRevenueAmt0527296
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt038790
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0437978
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0208364
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MATTHEW BOUSMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Trustee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0208364
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE PLANS SOLE TRUSTEE BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW OF THE CONFLICT OF INTEREST POLICY IS PERFORMED BY THE BOARD OF DIRECTORS AND ANY POTENTIAL CONFLICTS ARE IDENTIFIED. EACH BOARD MEMBER SIGNS AN ETHICS AND CONFLICT OF INTEREST FORM ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 FILING AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO CURRENT PLAN EMPLOYEES UPON REQUEST, AND INDIVIDUAL BALANCE INFORMATION IS PROVIDED ANNUALLY TO ITS CURRENT EMPLOYEES, AND REVIEWED MONTHLY BY THE PLAN SPONSOR. FORM 990 FILINGS AND GOVERNING PLAN DOCUMENTS ARE NOT AVAILABLE TO PERSONS OUTSIDE OF THE PLAN, SINCE NO FUNDING IS DERIVED FROM OUTSIDE THE PLAN SPONSOR (I.E., NO DONATIONS OR OUTSIDE CONTRIBUTIONS FROM THE PUBLIC).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0208389599
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0CIVIL CONTRACTOR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0WHITAKER CONSTRUCTION GROUP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt02752 CONCRETE COURT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0PASO ROBLES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd093446
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE RELATIONSHIP WITH THIS SCHEDULE R IS BETWEEN THE FILING ENTITY,WHITAKER CONSTRUCTION GROUP EMPLOYEE HEALTH BENEFIT TRUST, AND THESPONSOR OR EMPLOYER (WHITAKER CONSTRUCTION GROUP, INC.), WHICH CREATEDTHE FILING ENTITY. THE EMPLOYER, WHITAKER CONSTRUCTION GROUP, INC.,WILL BE REFERRED TO AS WCGI OR SPONSOR,AND THE FILING NON-PROFITENTITY, WHITAKER CONSTRUCTION GROUP EMPLOYEE HEALTH BENEFIT TRUST, WILLBE REFERRED TO AS THE PLAN OR WCGEBT.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt1PER CALIFORNIA DEPARTMENT OF INDUSTRIAL RELATIONS LABOR COMPLIANCE(DIR), ANY EMPLOYEE WORKING FOR A CONTRACTOR OR SUBCONTRACTOR WHO ISUNDER CONTRACT WITH A PUBLIC ENTITY REQUIRES PAYMENT OF PREVAILINGWAGES. THESE WAGES AND BENEFITS ARE PREDETERMINED, BASED ON THE TRADEPERFORMED. THESE PAYMENT OF WAGES INCLUDE FRINGE BENEFITS THAT CAN BEPAID TO THE EMPLOYEE OR DEPOSITED INTO AN ESTABLISHED FUND OR PLAN TOUSE TOWARDS EMPLOYEES BENEFITS SUCH AS INSURANCE PREMIUMS FOR HEALTHAND DENTAL. IT WAS DECIDED BY WCGI TO CREATE A SEPARATE ENTITY TOPROTECT THE EMPLOYEES CONTRIBUTIONS TOWARDS THEIR BENEFITS. THESEFUNDS ARE DEPOSITED INTO THE PLANS OWN BANK ACCOUNT, AND ONLY BENEFITPAYMENTS ARE PAID FROM THIS ACCOUNT AND ANY PAYOUTS TO TERMINATEDPARTICIPANTS.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt2PER IRS REGULATIONS, FORM 990 MUST BE FILED ANNUALLY, AFTER APPROVAL OFTAX-EXEMPT STATUS. IN THAT FILING, THE EMPLOYER (WCGI) IS CURRENTLYMADE UP OF TWO OWNERS THAT HAVE EQUAL SHARES IN THE S CORPORATION.THOSE OWNERS ARE TECHNICALLY THE "GOVERNING BODY" OF THE PLAN, AND WITH THE CREATION OF THE PLAN, ASSIGNED A SOLE TRUSTEE, WHO IS ONE OF THETWO OWNERS, AND A CORPORATE OFFICER OF WCGI. THE ROLE OF THE TRUSTEE,AND OTHER INFORMATION, IS SPELLED OUT IN THE PLAN DOCUMENTS, WHICH WASPROVIDED TO THE IRS DURING THE APPLICATION PROCESS FOR TAX-EXEMPTSTATUS (FORM 1024). THE TRUSTEE ENSURES THAT THE FUNDS REQUIRED BY THECALIFORNIA DIR ARE PROPERLY ACCRUED AND DEPOSITED INTO THE PLANS BANKACCOUNT, AND THAT THOSE FUNDS ARE USED TO PAY FOR THE PARTICIPANTSBENEFIT PREMIUMS. THESE PREMIUMS ARE FOR HEALTH AND DENTAL COVERAGE,CONTRACTED BETWEEN THE EMPLOYER (WCGI) AND THE VARYING INSURANCEPROVIDERS (I.E., ANTHEM - HEALTH, METLIFE - DENTAL).
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt3UPON A PARTICIPANTS EMPLOYMENT TERMINATION WITH WCGI, THERE ARE TWOOPTIONS FOR THE PARTICIPANT. THEY MAY CONTINUE AND EXHAUST THEIR FUNDS,WHICH WILL BE USED TOWARDS COBRA COVERAGE, OR HAVE THEIR REMAININGBALANCE PAID OUT TO THEM. THIS CAN, AND ONLY WILL BE DONE ONCE THEPARTICIPANT HAS PROVIDED PROOF OF THEIR COVERAGE. IF A PARTICIPANT ISPAID OUT, THEY WILL RECEIVE A FORM 1099 ISSUED FROM THE PLAN NO LATERTHAN THE END OF JANUARY OF THE FOLLOWING YEAR. IN TURN, FORM 1096 ISFORWARDED TO THE IRS FOR THE PRIOR CALENDAR YEAR. THE TRUSTEE REVIEWSAND SIGNS ALL REQUIRED FORMS TO BE FILED WITH THE IRS. IN SUMMARY, THEPLAN SPONSOR HAS NO OWNERSHIP IN THE WCGEBT ENTITY, OTHER THAN THE SOLETRUSTEE OF THE WCGEBT IS A PARTIAL OWNER OF THE PLAN SPONSOR. IF THEIRENTITY WAS TO DISSOLVE; THE FUNDS IN THE WCBEBT WILL BE PAID OUT TO THEPARTICIPANTS AND ANY INTEREST EARNED WOULD BE DISTRIBUTEDPROPORTIONATELY.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE R, PART IV
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, SCHEDULE R, PART IV
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, SCHEDULE R, PART IV
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, SCHEDULE R, PART IV
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0297785
IRS990/TotalAssetsEOYAmt0337489
IRS990/TotalAssetsGrp/BOYAmt0297785
IRS990/TotalAssetsGrp/EOYAmt0337489
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0423165
IRS990/TotalFunctionalExpensesGrp/TotalAmt0423165
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0914
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0914
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0297785
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0336575
IRS990/TotalProgramServiceExpensesAmt0423165
IRS990/TotalProgramServiceRevenueAmt0456426
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0461955
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0461955
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0297785
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0337489
IRS990/TotReportableCompRltdOrgAmt0208364
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02752 CONCRETE COURT
IRS990/USAddress/CityNm0PASO ROBLES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093446
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW BOUSMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHITAKER CONSTRUCTION GROUP INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EMPLOYEE BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0WHIT
ReturnHeader/Filer/EIN0364684548
ReturnHeader/Filer/PhoneNum08052264020
ReturnHeader/Filer/USAddress/AddressLine1Txt02752 CONCRETE COURT
ReturnHeader/Filer/USAddress/CityNm0PASO ROBLES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093446
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200545687
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAWRENCE R MITCHELL & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0880 APOLLO ST STE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EL SEGUNDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090245
ReturnHeader/PreparerPersonGrp/PhoneNum03105631010
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lawrence R Mitchell CPA
ReturnHeader/ReturnTs02025-10-20T11:16:43-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.