Civic Intelligence

Whitaker Construction Group Inc

990 • Fiscal year 2022 • EIN 36-4684548

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 07, 2023

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

64th percentile

0.00x

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

2022 filings • 501(c)9 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.00x

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

2022 filings • 501(c)9 • <$500k nonprofits • Source year 2022

Net Margin

50th percentile

-0.7%

Higher net margin than 50% of similar nonprofits.

2022 filings • 501(c)9 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$127,854

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 35.5% of source-year revenue.

2022 filings • 501(c)9 • <$500k nonprofits • Source year 2022

Asset Growth

59th percentile

-1.0%

Faster asset growth than 59% of similar nonprofits.

2022 filings • 501(c)9 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

80th percentile

15%

Faster revenue growth than 80% of similar nonprofits.

2022 filings • 501(c)9 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$245,725

Down $2,449 (-1.0%) from 2021

Net Assets

Down

$245,725

Down $2,449 (-1.0%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin50th percentile

Revenue

Up

$360,319

Up $47,221 (+15%) from 2021

Expenses

Up

$362,768

Up $113,612 (+46%) from 2021

Net Income

Down

-$2,449

Down $66,391 (-104%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

2022

Assets$245,725
Liabilities$0
Net Assets$245,725
Open 2022 Filing

Operations Trend

Revenue Growth80th percentile

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

2022

Revenue$360,319
Expenses$362,768
Net Income-$2,449
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$360,319
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$122,546$146,511▲ $23,965
Accounts Receivable$125,628$99,214▼ $26,414
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$248,174$245,725▼ $2,449
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$248,174$245,725▼ $2,449
Total Net Assets Fund Balance$248,174$245,725▼ $2,449
Total Liabilities and Net Assets / Fund Balance$248,174$245,725▼ $2,449
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleOtherTotal
Matthew BousmanTrustee$127,854$127,854
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$360,233
Investment Income
$40
Other Revenue
$46
Change in Net Assets
$-2,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,902
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$341,866--$341,866
Other Expenses$35--$35
Total Functional Expenses$362,768$0$0$362,768
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
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
No
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 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
2023-11-07
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.

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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.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE PLANS SOLE TRUSTEE BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 18
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 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
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0248174
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IRS990/TotalAssetsGrp/EOYAmt0245725
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0362768
IRS990/TotalFunctionalExpensesGrp/TotalAmt0362768
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0248174
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0245725
IRS990/TotalProgramServiceExpensesAmt0362768
IRS990/TotalProgramServiceRevenueAmt0360233
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0360319
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0360319
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0248174
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0245725
IRS990/TotReportableCompRltdOrgAmt0127854
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02752 CONCRETE COURT
IRS990/USAddress/CityNm0PASO ROBLES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093446
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW BOUSMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-07
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/ReturnTs02023-11-07T09:15:36-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MATTHEW
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BOUSMAN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$245,725
Liabilities
$0
Net assets
$245,725
Revenue
$360,319
Expenses
$362,768
Net income
-$2,449
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