Civic Intelligence

Whitaker Construction Group Inc

990 • Fiscal year 2020 • EIN 36-4684548

Jan 01, 2020 to Dec 31, 2020 • Filed on Dec 22, 2021

Organization ProfileN/A
2752 Concrete CourtPaso Robles, CA 93446

(805) 226-4020

Siviq Scores

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

Liabilities / Assets

65th percentile

0.00x

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

2020 filings • 501(c)9 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

68th percentile

0.00x

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

2020 filings • 501(c)9 • <$500k nonprofits • Source year 2020

Net Margin

42nd percentile

-2.2%

Higher net margin than 42% of similar nonprofits.

2020 filings • 501(c)9 • <$500k nonprofits • Source year 2020

Top Officer Pay

93rd percentile

$129,992

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 39.0% of source-year revenue.

2020 filings • 501(c)9 • <$500k nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

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

Source year 2020

Revenue Growth

Score unavailable

No value available

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

Source year 2020

Balance Sheet
Liabilities / Assets65th percentile

Assets

$184,232

No earlier filing loaded for comparison.

Net Assets

$184,232

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin42nd percentile

Revenue

$333,099

No earlier filing loaded for comparison.

Expenses

$340,269

No earlier filing loaded for comparison.

Net Income

-$7,170

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2020

Assets$184,232
Liabilities$0
Net Assets$184,232
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$333,099
Expenses$340,269
Net Income-$7,170
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Dec 22, 2021
Return Version
2020v4.1
Gross Receipts
$333,099
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
Rtn Earn Endowment Incm Other Fnds$191,402$184,232▼ $7,170
Savings and Temporary Cash Investments$82,488$168,473▲ $85,985
Accounts Receivable$105,977$0▼ $105,977
Cash and Non-Interest-Bearing Accounts$3,988$15,759▲ $11,771
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$192,453$184,232▼ $8,221
Liabilities
Accounts Payable and Accrued Expenses$1,051$0▼ $1,051
Total Liabilities$1,051$0▼ $1,051
Net Assets / Fund Balance
Total Net Assets Fund Balance$191,402$184,232▼ $7,170
Total Liabilities and Net Assets / Fund Balance$192,453$184,232▼ $8,221
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleOtherTotal
Matthew BousmanTrustee$129,992$129,992
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$333,041
Investment Income
$58
Other Revenue
$0
Change in Net Assets
$-7,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,322
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$293,947--$293,947
Other Expenses$46,254--$46,254
All Other Expenses$68--$68
Total Functional Expenses$340,269$0$0$340,269
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
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
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 1

“Whitaker construction group, inc. (wcgi) is the plan sponsor and governing body to whitaker construction group - employee benefit trust (wcgebt). Of the two equal owners of the plan sponsor, only one member is the sole trustee of the filing entity (wcgebt), whom makes the day-to-day decisions regarding the filing entity.”

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

“The form 990 is reviewed by the plan's sole trustee before filing.”

Form 990, Part VI, Section C, Line 19

“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).”

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
Phone
8052264020
Signed
2021-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Bousman
Formed
2011
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Caliber Accounting & Tax Llp
Address
575 PRICE STREET SUITE 312, PISMO BEACH, CA 93449
Phone
8058880200
Raw XML Appendix292 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/ProgSrvcAccomActy2Grp/Desc0REPORTED SEPARATELY FROM THE AMOUNTS NOTED ABOVE IN SECTION 4A, ARE AMOUNTS THAT WERE PAID BY THE EMPLOYEE TO THE EBT PLAN, TOWARDS THE EMPLOYEES' ACCOUNT, IN ORDER TO PROVIDE A SUFFICIENT BALANCE TO COVER THEIR PREMIUMS DUE. THESE DEPOSITS ARE REQUIRED BY THE EMPLOYEE AT TIMES WHEN THE EMPLOYEE HAS NOT WORKED A SUFFICIENT NUMBER OF HOURS DURING THE MONTH TO COVER HIS/HER PREMIUMS DUE. FOR INSTANCE, IF THERE IS NOT ENOUGH WORK AVAILABLE TO THE EMPLOYEE, AND THE EMPLOYEE'S EBT BALANCE CANNOT COVER THEIR HEALTH AND DENTAL INSURANCE PREMIUMS, THE EMPLOYEE MUST COVER THE BALANCE OF THEIR PREMIUMS DUE BY DEPOSITING ADDITIONAL FUNDS TO THEIR EBT ACCOUNT. BY WORKING AN AVERAGE OF 40 HOURS PER WEEK, THE EMPLOYEE IN ENSURED THAT HIS/HER PREMIUMS WILL BE COVERED 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 THE EMPLOYER.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHITAKER CONSTRUCTION GROUP, INC. (WCGI) IS THE PLAN SPONSOR AND GOVERNING BODY TO WHITAKER CONSTRUCTION GROUP - EMPLOYEE BENEFIT TRUST (WCGEBT). OF THE TWO EQUAL OWNERS OF THE PLAN SPONSOR, ONLY ONE MEMBER IS THE SOLE TRUSTEE OF THE FILING ENTITY (WCGEBT), WHOM MAKES THE DAY-TO-DAY DECISIONS REGARDING THE FILING ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE PLAN'S SOLE TRUSTEE BEFORE FILING.
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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE RELATIONSHIP WITH THIS SCHEDULE R IS BETWEEN THE FILING ENTITY, WHITAKER CONSTRUCTION GROUP EMPLOYEE HEALTH BENEFIT TRUST, AND THE SPONSOR OR EMPLOYER (WHITAKER CONSTRUCTION GROUP, INC.), WHICH CREATED THE FILING ENTITY. THE EMPLOYER, WHITAKER CONSTRUCTION GROUP, INC., WILL BE REFERRED TO AS "WCGI OR "SPONSOR, AND THE FILING NON-PROFIT ENTITY, WHITAKER CONSTRUCTION GROUP EMPLOYEE HEALTH BENEFIT TRUST, WILL BE 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 IS UNDER CONTRACT WITH A PUBLIC ENTITY REQUIRES PAYMENT OF PREVAILING WAGES. THESE WAGES AND BENEFITS ARE PREDETERMINED, BASED ON THE TRADE PERFORMED. THESE PAYMENT OF WAGES INCLUDE FRINGE BENEFITS THAT CAN BE PAID TO THE EMPLOYEE OR DEPOSITED INTO AN ESTABLISHED FUND OR PLAN TO USE TOWARDS EMPLOYEES BENEFITS SUCH AS INSURANCE PREMIUMS FOR HEALTH AND DENTAL. IT WAS DECIDED BY WCGI TO CREATE A SEPARATE ENTITY TO PROTECT THE EMPLOYEE'S CONTRIBUTIONS TOWARDS THEIR BENEFITS. THESE FUNDS ARE DEPOSITED INTO THE PLAN'S OWN BANK ACCOUNT, AND ONLY BENEFIT PAYMENTS ARE PAID FROM THIS ACCOUNT AND ANY PAYOUTS TO TERMINATED PARTICIPANTS.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt2PER IRS REGULATIONS, FORM 990 MUST BE FILED ANNUALLY, AFTER APPROVAL OF TAX-EXEMPT STATUS. IN THAT FILING, THE EMPLOYER (WCGI) IS CURRENTLY MADE 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 THE TWO OWNERS, AND A CORPORATE OFFICER OF WCGI. THE ROLE OF THE TRUSTEE, AND OTHER INFORMATION, IS SPELLED OUT IN THE PLAN DOCUMENTS, WHICH WAS PROVIDED TO THE IRS DURING THE APPLICATION PROCESS FOR TAX-EXEMPT STATUS (FORM 1024). THE TRUSTEE ENSURES THAT THE FUNDS REQUIRED BY THE CALIFORNIA DIR ARE PROPERLY ACCRUED AND DEPOSITED INTO THE PLAN'S BANK ACCOUNT, AND THAT THOSE FUNDS ARE USED TO PAY FOR THE PARTICIPANT'S BENEFIT PREMIUMS. THESE PREMIUMS ARE FOR HEALTH AND DENTAL COVERAGE, CONTRACTED BETWEEN THE EMPLOYER (WCGI) AND THE VARYING INSURANCE PROVIDERS (I.E., ANTHEM - HEALTH, METLIFE - DENTAL).
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt3UPON A PARTICIPANT'S EMPLOYMENT TERMINATION WITH WCGI, THERE ARE TWO OPTIONS FOR THE PARTICIPANT. THEY MAY CONTINUE AND EXHAUST THEIR FUNDS, WHICH WILL BE USED TOWARDS COBRA COVERAGE, OR HAVE THEIR REMAINING BALANCE PAID OUT TO THEM. THIS CAN, AND ONLY WILL BE DONE ONCE THE PARTICIPANT HAS PROVIDED PROOF OF THEIR COVERAGE. IF A PARTICIPANT IS PAID OUT, THEY WILL RECEIVE A FORM 1099 ISSUED FROM THE PLAN NO LATER THAN THE END OF JANUARY OF THE FOLLOWING YEAR. IN TURN, FORM 1096 IS FORWARDED TO THE IRS FOR THE PRIOR CALENDAR YEAR. THE TRUSTEE REVIEWS AND SIGNS ALL REQUIRED FORMS TO BE FILED WITH THE IRS. IN SUMMARY, THE PLAN SPONSOR HAS NO OWNERSHIP IN THE WCGEBT ENTITY, OTHER THAN THE SOLE TRUSTEE OF THE WCGEBT IS A PARTIAL OWNER OF THE PLAN SPONSOR. IF THEIR ENTITY WAS TO DISSOLVE; THE FUNDS IN THE WCBEBT WILL BE PAID OUT TO THE PARTICIPANTS AND ANY INTEREST EARNED WOULD BE DISTRIBUTED PROPORTIONATELY.
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
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IRS990ScheduleR/TransferToOtherOrgInd00
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IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0192453
IRS990/TotalAssetsEOYAmt0184232
IRS990/TotalAssetsGrp/BOYAmt0192453
IRS990/TotalAssetsGrp/EOYAmt0184232
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0340269
IRS990/TotalFunctionalExpensesGrp/TotalAmt0340269
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01051
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01051
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0191402
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0184232
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0333041
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0333099
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0333099
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0192453
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0184232
IRS990/TotReportableCompRltdOrgAmt0129992
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt02752 CONCRETE COURT
IRS990/USAddress/CityNm0PASO ROBLES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093446
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW BOUSMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08052264020
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-22
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/PreparerFirmGrp/PreparerFirmEIN0262060565
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CALIBER ACCOUNTING & TAX LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0575 PRICE STREET SUITE 312
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PISMO BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093449
ReturnHeader/PreparerPersonGrp/PhoneNum08058880200
ReturnHeader/ReturnTs02021-12-23T14:30:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MATTHEW
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BOUSMAN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$184,232
Liabilities
$0
Net assets
$184,232
Revenue
$333,099
Expenses
$340,269
Net income
-$7,170
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