Civic Intelligence

Western Catholic Union

990 • Fiscal year 2018 • EIN 37-0580740

Jan 01, 2018 to Dec 31, 2018 • Filed on May 21, 2019

510 Maine StreetQuincy, IL 62301

(217) 223-9721

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.96x

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

2018 filings • $100M-$250M nonprofits • Source year 2018

Liabilities / Revenue

85th percentile

4.38x

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

2018 filings • $100M-$250M nonprofits • Source year 2018

Net Margin

37th percentile

1.1%

Higher net margin than 37% of similar nonprofits.

2018 filings • $100M-$250M nonprofits • Source year 2018

Top Officer Pay

22nd percentile

$199,799

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2018 filings • $100M-$250M nonprofits • Source year 2018

Asset Growth

60th percentile

4.5%

Faster asset growth than 60% of similar nonprofits.

2018 filings • $100M-$250M nonprofits • Annualized from 2017 to 2018

Revenue Growth

89th percentile

42%

Faster revenue growth than 89% of similar nonprofits.

2018 filings • $100M-$250M nonprofits • Annualized from 2017 to 2018

Assets

Up

$189,343,893

Up $8,165,698 (+4.5%) from 2017

Net Assets

Up

$8,074,872

Up $25,474 (+0.3%) from 2017

Liabilities

Up

$181,269,021

Up $8,140,224 (+4.7%) from 2017

Revenue

Up

$41,390,762

Up $12,165,968 (+42%) from 2017

Expenses

Up

$40,917,480

Up $11,063,971 (+37%) from 2017

Net Income

Up

$473,282

Up $1,101,997 (+175%) from 2017

Historical Trend

Balance Sheet Trend

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

$300M$200M$100M$0Assets 2010: $193,641,620Liabilities 2010: $55,352,691Net Assets 2010: $138,288,9292010Assets 2011: $209,884,395Liabilities 2011: $56,833,984Net Assets 2011: $153,050,4112011Assets 2012: $224,691,943Liabilities 2012: $41,795,528Net Assets 2012: $182,896,4152012Assets 2013: $200,307,581Liabilities 2013: $35,262,907Net Assets 2013: $165,044,6742013Assets 2014: $184,016,157Liabilities 2014: $175,384,045Net Assets 2014: $8,632,1122014Assets 2015: $177,684,703Liabilities 2015: $168,610,995Net Assets 2015: $9,073,7082015Assets 2016: $181,951,865Liabilities 2016: $173,094,823Net Assets 2016: $8,857,0422016Assets 2017: $181,178,195Liabilities 2017: $173,128,797Net Assets 2017: $8,049,3982017Assets 2018: $189,343,893Liabilities 2018: $181,269,021Net Assets 2018: $8,074,8722018Assets 2019: $220,366,184Liabilities 2019: $216,682,543Net Assets 2019: $3,683,6412019Assets 2020: $212,291,969Liabilities 2020: $205,449,295Net Assets 2020: $6,842,6742020Assets 2021: $196,139,579Liabilities 2021: $189,776,482Net Assets 2021: $6,363,0972021Assets 2022: $186,673,841Liabilities 2022: $179,321,893Net Assets 2022: $7,351,9482022Assets 2023: $183,108,342Liabilities 2023: $175,404,426Net Assets 2023: $7,703,9162023Assets 2024: $178,069,917Liabilities 2024: $169,954,379Net Assets 2024: $8,115,5382024

Highlighted filing

2018

Assets$189,343,893
Liabilities$181,269,021
Net Assets$8,074,872

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100M$50M$0-$50MExpenses 2010: $47,755,0262010Expenses 2011: $22,358,0942011Expenses 2012: $23,515,8422012Revenue 2013: $19,316,696Expenses 2013: $36,451,261Net Income 2013: -$17,134,5652013Revenue 2014: $18,395,935Expenses 2014: $17,760,449Net Income 2014: $635,4862014Revenue 2015: $23,869,733Expenses 2015: $22,806,821Net Income 2015: $1,062,9122015Revenue 2016: $30,470,102Expenses 2016: $30,724,341Net Income 2016: -$254,2392016Revenue 2017: $29,224,794Expenses 2017: $29,853,509Net Income 2017: -$628,7152017Revenue 2018: $41,390,762Expenses 2018: $40,917,480Net Income 2018: $473,2822018Revenue 2019: $62,625,218Expenses 2019: $66,409,683Net Income 2019: -$3,784,4652019Revenue 2020: $29,558,364Expenses 2020: $25,741,762Net Income 2020: $3,816,6022020Revenue 2021: $14,717,772Expenses 2021: $15,829,227Net Income 2021: -$1,111,4552021Revenue 2022: $34,773,386Expenses 2022: $33,237,131Net Income 2022: $1,536,2552022Revenue 2023: $48,814,232Expenses 2023: $48,028,581Net Income 2023: $785,6512023Revenue 2024: $39,880,577Expenses 2024: $39,057,274Net Income 2024: $823,3032024

Highlighted filing

2018

Revenue$41,390,762
Expenses$40,917,480
Net Income$473,282
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 21, 2019
Return Version
2018v3.1
Gross Receipts
$63,344,434
Mission and Program Overview

Mission

Fraternal insurance organization

Fraternal benefit society offering life insurance and annuity plans to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$162,263,077$176,136,219▲ $13,873,142
Rtn Earn Endowment Incm Other Fnds$8,049,398$8,074,872▲ $25,474
Other Notes and Loans Receivable, Net$9,800,748$5,866,578▼ $3,934,170
Savings and Temporary Cash Investments$1,834,680$1,067,582▼ $767,098
Land, Buildings, and Equipment, Net$1,034,532$1,006,221▼ $28,311
Investments Other Securities$943,273$899,219▼ $44,054
Cash and Non-Interest-Bearing Accounts$2,089,574$839,683▼ $1,249,891
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$181,178,195$189,343,893▲ $8,165,698
Other Assets Total$3,212,311$3,528,391▲ $316,080
Liabilities
Other Liabilities$172,865,851$181,064,010▲ $8,198,159
Accounts Payable and Accrued Expenses$205,469$170,574▼ $34,895
Deferred Revenue$57,477$34,437▼ $23,040
Total Liabilities$173,128,797$181,269,021▲ $8,140,224
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,049,398$8,074,872▲ $25,474
Total Liabilities and Net Assets / Fund Balance$181,178,195$189,343,893▲ $8,165,698

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$840,453$523,610$1,364,063
Equipment$160,818$644,107$804,925
Land$4,950-$4,950
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert LeyNational Sales DirectorFT$121,080$78,719$199,799
Kent StegemanSecretary/treasurer & CFOFT$160,364$15,292$175,656
Roger PlayerChairman, President & CEOFT$128,669$7,450$136,119
Sherri SchaeferTrustee-$17,150-$17,150
Michael BickhausTrustee-$10,750-$10,750
Philip Hildebrand JrTrustee-$10,750-$10,750
James ObertTrustee-$10,650-$10,650
Corinn HakeTrustee-$9,700-$9,700
August BoessenTrustee-$9,600-$9,600
David HuttTrustee-$9,600-$9,600
Linda MooreTrustee-$9,600-$9,600
John PranglTrustee-$7,700-$7,700

Highest Paid Contractors

ContractorServicesLocationCompensation
Allen Bailey & Associates INCActuarial8310-1 N CAPITAL OF TEXAS HWY SUITE, Austin, TX 78731$443,889
American Insurance AdministratorsThird Party Administration2650 MCCORMICK DRIVE, Clearwater, FL 33759$248,018
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$31,552,951
Investment Income
$8,114,455
Other Revenue
$1,723,356
Change in Net Assets
$473,282

Audited Revenue Reconciliation

Revenue per Audited Statements
$40,194,473
Revenue Not Reported on Financial Statements
$1,196,289
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$1,196,289
Total Revenue per Audited Statements
$40,194,473
Total Revenue per Form 990
$41,390,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,888,375
Salaries, Compensation, and Employee Benefits$1,610,500
Grants and Similar Amounts Paid$28,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$20,390,605
Other Salaries and Wages---$890,468
Fees for Services Other---$691,907
Current Officers, Directors, Trustees, and Key Employees---$407,275
Other Expenses---$364,516
Fees for Service Investment Mgmnt Fees---$364,036
Other Employee Benefits---$163,419
All Other Expenses---$105,365
Office Expenses---$95,617
Payroll Taxes---$90,991
Pension Plan Contributions---$58,347
Fees for Services Accounting---$39,602
Fees for Services Legal---$32,999
Grants to Domestic Individuals---$28,000
Occupancy---$24,000
Advertising---$23,623
Information Technology---$14,911
Total Functional Expenses$0$0$0$40,917,480

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$40,917,480
Expenses per Audited Statements$39,721,191
Total Expenses per Audited Statements$39,721,191
Expenses Not Reported on Financial Statements$1,196,289
Other Expense Adjustments$1,196,289
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
Reserves$162,266,237
Deposit Type Contracts$8,900,930
Interest Maintence Reserve$5,330,213
Claims Liability$3,207,398
Asset Valuation Reserve$579,410
Expense Allowance Deficiency Reserve$321,962
Commissions Payable$291,029
Refunds Payable$105,000
Employee Post Retirement Health Benefits$61,831
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 A, Line 6

The western catholic union is a not-for-profit fraternal benefit society with 24,704 members at the close of business on december 31, 2018.

Form 990, Part VI, Section A, Line 7A

Each branch (made up of members) elects delegates that elect the board of directors at the quadrennial convention.

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

The board of trustees reviews the form 990.

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

The trustees fill out conflict of interest forms at the november board meeting and submit them to the secretary. Employees fill out conflict of interest forms once a year and submit them to the president.

Form 990, Part VI, Section B, Line 15

The compensation of the ceo & cfo is determined by the compensation committee of the board who review and discuss perfomance evaluations and comparative financial information.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are not available to the public.

Filing and Contact Details

Filer

Filer Name
Western Catholic Union
EIN
37-0580740
Phone
2172239721
Address
510 MAINE STREET, QUINCY, IL 62301

Signing Officer

Name
Kent Stegeman
Title
Treasurer
Phone
2172239721
Signed
2019-05-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kent Stegeman
Formed
1877
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
9
Employees
20
Volunteers
2,615

Preparer

Firm
Kerber Eck & Braeckel Llp
Address
3200 ROBBINS ROAD STE 200A, SPRINGFIELD, IL 62704
Preparer
Phillip G Capps
Phone
2177890960
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in nonadmitted assets -3,607,122. Change in avr -131,180. Change in fraternal death benefit program 3,328,426. Change in surplus due to reinsurance -30,895. Correction of prior year error 36,820. Other 197.

FORM 990, PART XII, LINCE 2C:

The audit committee assumes responsibility for the oversight of the audit. This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The society is exempt from federal income tax under the provisions of section 501(c)(8) of the internal revenue code and is not considered a private foundation. The society has recognized in the financial statements the effects of all tax positions and continually evaluates expiring statutes of limitations, audits, changes in tax law, and new authoritative rulings. The society is not aware of any circumstances or events that make it reasonably possible that unrecognized tax benefits may increase or decrease within 12 months of the date of the statements of financial position. Penalties and interest assessed by taxing authorities are included in general expenses, if applicable. There were no interest or penalties paid during fiscal year 2018 and 2017. The society files form 990 annually in the federal jurisdiction.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Investment expenses 274,467. Commission and expense allowances 189,975. Transfers to imr 731,847.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Investment expenses 274,467. Commission and expense allowances 189,975. Transfers to imr 731,847.

Raw XML AppendixShowing 400 of 497 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/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0731847
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt028000
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt022685519
IRS990/GrossReceiptsAmt063344434
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt014911
IRS990/InvestmentIncomeGrp/ExclusionAmt07382608
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07382608
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0943273
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0899219
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0162263077
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0176136219
IRS990/IRPDocumentCnt04987
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01167717
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01034532
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01006221
IRS990/LandBldgEquipCostOrOtherBssAmt02173938
IRS990/LegalDomicileStateCd0IL
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt021953672
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ATTEND TO THE FRATERNAL, FINANCIAL AND SPIRITUAL WELL-BEING OF THE MEMBERS OF THE WESTERN CATHOLIC UNION BY OFFERING THEM THE GREATEST NUMBER OF SOCIAL AND SPIRITUAL OPPORTUNITIES POSSIBLE AND TO KEEP OUR MEMBERS SAFE AND SECURE WITH THE BEST INSURANCE PRODUCTS AVAILABLE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt08049398
IRS990/NetAssetsOrFundBalancesEOYAmt08074872
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0731847
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0731847
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-44054
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt024000
IRS990/OfficeExpensesGrp/TotalAmt095617
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03212311
IRS990/OtherAssetsTotalGrp/EOYAmt03528391
IRS990/OtherChangesInNetAssetsAmt0-403754
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0163419
IRS990/OtherExpensesGrp/Desc0CHANGE IN RESERVES
IRS990/OtherExpensesGrp/Desc1COMMISSIONS
IRS990/OtherExpensesGrp/Desc2GAINS TRANSFERRED TO IM
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSES
IRS990/OtherExpensesGrp/TotalAmt014027598
IRS990/OtherExpensesGrp/TotalAmt12372354
IRS990/OtherExpensesGrp/TotalAmt2731847
IRS990/OtherExpensesGrp/TotalAmt3364516
IRS990/OtherLiabilitiesGrp/BOYAmt0172865851
IRS990/OtherLiabilitiesGrp/EOYAmt0181064010
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0AMORTIZATION OF IMR
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt01723024
IRS990/OtherRevenueMiscGrp/ExclusionAmt1332
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01723024
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1332
IRS990/OtherRevenueTotalAmt01723356
IRS990/OtherSalariesAndWagesGrp/TotalAmt0890468
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt09800748
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt05866578
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt090991
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt058347
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KENT STEGEMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0524113
IRS990/ProgramServiceRevenueGrp/BusinessCd1524113
IRS990/ProgramServiceRevenueGrp/Desc0INSURANCE PREMIUMS
IRS990/ProgramServiceRevenueGrp/Desc1COMMISSION ALLOWANCE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt030469111
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11083840
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030469111
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11083840
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt020268535
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt020000
IRS990/PYInvestmentIncomeAmt08174074
IRS990/PYOtherExpensesAmt07933735
IRS990/PYOtherRevenueAmt01513904
IRS990/PYProgramServiceRevenueAmt019536816
IRS990/PYRevenuesLessExpensesAmt0-628715
IRS990/PYSalariesCompEmpBnftPaidAmt01631239
IRS990/PYTotalExpensesAmt029853509
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt029224794
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0473282
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt08049398
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt08074872
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01834680
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01067582
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0840453
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0523610
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01364063
IRS990ScheduleD/EquipmentGrp/BookValueAmt0160818
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0644107
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0804925
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01196289
IRS990ScheduleD/ExpensesSubtotalAmt039721191
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt04950
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04950
IRS990ScheduleD/OtherExpensesNotIncludedAmt01196289
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0162266237
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18900930
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23207398
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3105000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt45330213
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5579410
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt661831
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7291029
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt8321962
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESERVES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSIT TYPE CONTRACTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CLAIMS LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3REFUNDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4INTEREST MAINTENCE RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5ASSET VALUATION RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6EMPLOYEE POST RETIREMENT HEALTH BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7COMMISSIONS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8EXPENSE ALLOWANCE DEFICIENCY RESERVE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01196289
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01196289
IRS990ScheduleD/RevenueSubtotalAmt040194473
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SOCIETY IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(8) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED A PRIVATE FOUNDATION. THE SOCIETY HAS RECOGNIZED IN THE FINANCIAL STATEMENTS THE EFFECTS OF ALL TAX POSITIONS AND CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE SOCIETY IS NOT AWARE OF ANY CIRCUMSTANCES OR EVENTS THAT MAKE IT REASONABLY POSSIBLE THAT UNRECOGNIZED TAX BENEFITS MAY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE DATE OF THE STATEMENTS OF FINANCIAL POSITION. PENALTIES AND INTEREST ASSESSED BY TAXING AUTHORITIES ARE INCLUDED IN GENERAL EXPENSES, IF APPLICABLE. THERE WERE NO INTEREST OR PENALTIES PAID DURING FISCAL YEAR 2018 AND 2017. THE SOCIETY FILES FORM 990 ANNUALLY IN THE FEDERAL JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INVESTMENT EXPENSES 274,467. COMMISSION AND EXPENSE ALLOWANCES 189,975. TRANSFERS TO IMR 731,847.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INVESTMENT EXPENSES 274,467. COMMISSION AND EXPENSE ALLOWANCES 189,975. TRANSFERS TO IMR 731,847.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01006221
IRS990ScheduleD/TotalExpensesPerForm990Amt040917480
IRS990ScheduleD/TotalLiabilityAmt0181064010
IRS990ScheduleD/TotalRevenuePerForm990Amt041390762
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt040194473
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt039721191
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt028000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt034
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE SOCIETY AWARDS SCHOLARSHIPS FOR GRADE SCHOOL, HIGH SCHOOL, AND VOCATION SCHOOLS. INDIVIDUALS MUST SUBMIT AN APPLICATION WHICH IS REVIEWED AND APPROVED PRIOR TO AWARDING THE ASSISTANCE. APPLICATIONS ARE KEPT ON FILE FOR MORE THAN 24 MONTHS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0160364
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1121080
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount0725
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount149818
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt08132
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt18984
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt06085
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt117313
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0350
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt12604
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KENT STEGEMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ROBERT LEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY/TREASURER & CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1NATIONAL SALES DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0175656
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1199799
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WESTERN CATHOLIC UNION IS A NOT-FOR-PROFIT FRATERNAL BENEFIT SOCIETY WITH 24,704 MEMBERS AT THE CLOSE OF BUSINESS ON DECEMBER 31, 2018.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$178$170$8.12$39.9$39.1$0.82
2023Detailed filing. Detailed filing data is available for this year.$183$175$7.70$48.8$48.0$0.79
2022Detailed filing. Detailed filing data is available for this year.$187$179$7.35$34.8$33.2$1.54
2021Detailed filing. Detailed filing data is available for this year.$196$190$6.36$14.7$15.8$1.11
2020Detailed filing. Detailed filing data is available for this year.$212$205$6.84$29.6$25.7$3.82
2019Detailed filing. Detailed filing data is available for this year.$220$217$3.68$62.6$66.4$3.78
2018Detailed filing. Detailed filing data is available for this year.$189$181$8.07$41.4$40.9$0.47
2017Detailed filing. Detailed filing data is available for this year.$181$173$8.05$29.2$29.9$0.63
2016Detailed filing. Detailed filing data is available for this year.$182$173$8.86$30.5$30.7$0.25
2015Detailed filing. Detailed filing data is available for this year.$178$169$9.07$23.9$22.8$1.06
2014Detailed filing. Detailed filing data is available for this year.$184$175$8.63$18.4$17.8$0.64
2013Detailed filing. Detailed filing data is available for this year.$200$35.3$165$19.3$36.5$17.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$225$41.8$183$23.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$210$56.8$153$22.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$194$55.4$138$47.8