Civic Intelligence

Saginaw Plumbers & Pipefitters Ua Local No 85 Health & Welfare Fund

990 • Fiscal year 2016 • EIN 38-1525304

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 28, 2017

Organization ProfileUALOCAL85.ORG

View Organization Page

700 Tower Drive Suite 300Troy, MI 48098-2808

(248) 813-9800

Siviq Scores

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

Liabilities / Assets

75th percentile

0.26x

Higher debt load relative to assets than 75% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

87th percentile

0.39x

Higher debt load relative to revenue than 87% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Net Margin

83rd percentile

22%

Higher net margin than 83% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

53rd percentile

$2,717

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Asset Growth

67th percentile

8.1%

Faster asset growth than 67% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

48th percentile

4.0%

Faster revenue growth than 48% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$17,861,028

Up $1,345,235 (+8.1%) from 2015

Net Assets

Up

$13,290,855

Up $2,693,573 (+25%) from 2015

Liabilities

Down

$4,570,173

Down $1,348,338 (-23%) from 2015

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin83rd percentile

Revenue

Up

$11,668,604

Up $446,284 (+4.0%) from 2015

Expenses

Down

$9,105,600

Down $1,799,319 (-17%) from 2015

Net Income

Up

$2,563,004

Up $2,245,603 (+707%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$40M$30M$20M$10M$0Assets 2010: $15,272,624Liabilities 2010: $328,192Net Assets 2010: $14,944,4322010Assets 2011: $15,661,529Liabilities 2011: $183,067Net Assets 2011: $15,478,4622011Assets 2012: $14,735,771Liabilities 2012: $80,680Net Assets 2012: $14,655,0912012Assets 2013: $14,693,644Liabilities 2013: $5,457,976Net Assets 2013: $9,235,6682013Assets 2014: $16,110,951Liabilities 2014: $5,638,306Net Assets 2014: $10,472,6452014Assets 2015: $16,515,793Liabilities 2015: $5,918,511Net Assets 2015: $10,597,2822015Assets 2016: $17,861,028Liabilities 2016: $4,570,173Net Assets 2016: $13,290,8552016Assets 2017: $20,079,637Liabilities 2017: $5,756,814Net Assets 2017: $14,322,8232017Assets 2018: $19,781,936Liabilities 2018: $5,168,286Net Assets 2018: $14,613,6502018Assets 2019: $22,213,144Liabilities 2019: $4,509,443Net Assets 2019: $17,703,7012019Assets 2020: $25,191,451Liabilities 2020: $4,864,392Net Assets 2020: $20,327,0592020Assets 2021: $28,025,971Liabilities 2021: $5,757,799Net Assets 2021: $22,268,1722021Assets 2022: $27,959,352Liabilities 2022: $6,170,381Net Assets 2022: $21,788,9712022Assets 2023: $30,809,905Liabilities 2023: $7,337,462Net Assets 2023: $23,472,4432023Assets 2024: $35,382,443Liabilities 2024: $9,301,495Net Assets 2024: $26,080,9482024

Highlighted filing

2016

Assets$17,861,028
Liabilities$4,570,173
Net Assets$13,290,855
Open 2016 Filing

Operations Trend

Revenue Growth48th percentile

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

$20M$10M$0-$10MExpenses 2010: $10,090,3042010Expenses 2011: $9,972,7622011Revenue 2012: $10,140,564Expenses 2012: $11,049,502Net Income 2012: -$908,9382012Revenue 2013: $10,920,292Expenses 2013: $16,663,939Net Income 2013: -$5,743,6472013Revenue 2014: $11,413,152Expenses 2014: $10,347,503Net Income 2014: $1,065,6492014Revenue 2015: $11,222,320Expenses 2015: $10,904,919Net Income 2015: $317,4012015Revenue 2016: $11,668,604Expenses 2016: $9,105,600Net Income 2016: $2,563,0042016Revenue 2017: $11,934,139Expenses 2017: $11,534,082Net Income 2017: $400,0572017Revenue 2018: $12,189,307Expenses 2018: $12,208,743Net Income 2018: -$19,4362018Revenue 2019: $12,963,798Expenses 2019: $11,330,209Net Income 2019: $1,633,5892019Revenue 2020: $12,027,960Expenses 2020: $10,375,788Net Income 2020: $1,652,1722020Revenue 2021: $13,142,952Expenses 2021: $12,052,398Net Income 2021: $1,090,5542021Revenue 2022: $13,105,258Expenses 2022: $11,481,079Net Income 2022: $1,624,1792022Revenue 2023: $17,247,893Expenses 2023: $13,462,253Net Income 2023: $3,785,6402023Revenue 2024: $15,444,045Expenses 2024: $14,537,836Net Income 2024: $906,2092024

Highlighted filing

2016

Revenue$11,668,604
Expenses$9,105,600
Net Income$2,563,004
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 28, 2017
Return Version
2016v3.0
Gross Receipts
$13,422,898
Mission and Program Overview

Mission

To provide health and welfare benefits to employees of participating contractors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,655,849$14,842,465▲ $1,186,616
Accounts Receivable$1,158,511$1,111,611▼ $46,900
Savings and Temporary Cash Investments$299,327$1,061,289▲ $761,962
Prepaid Expenses and Deferred Charges$1,063,246$643,222▼ $420,024
Cash and Non-Interest-Bearing Accounts$307,097$174,646▼ $132,451
Total Assets$16,515,793$17,861,028▲ $1,345,235
Other Assets Total$31,763$27,795▼ $3,968
Liabilities
Other Liabilities$5,798,731$4,304,590▼ $1,494,141
Accounts Payable and Accrued Expenses$82,963$231,626▲ $148,663
Deferred Revenue$36,817$33,957▼ $2,860
Total Liabilities$5,918,511$4,570,173▼ $1,348,338
Net Assets / Fund Balance
Unrestricted Net Assets$10,597,282$13,290,855▲ $2,693,573
Total Net Assets Fund Balance$10,597,282$13,290,855▲ $2,693,573
Total Liabilities and Net Assets / Fund Balance$16,515,793$17,861,028▲ $1,345,235
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleBaseTotal
Steve NajawiczChairman$2,717$2,717

Board Members and Trustees

NameTitle
Joe ThomasTrustee
Marty SchlittTrustee
Scott BrinkTrustee
Steven SchneiderTrustee
Rick WenzlickSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,217,282
Investment Income
$451,322
Other Revenue
$0
Change in Net Assets
$2,563,004

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,619,068
Revenue Not Reported on Financial Statements
$49,536
Revenue Not Reported on Form 990
$130,569
Total Revenue per Audited Statements
$11,749,637
Total Revenue per Form 990
$11,668,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$505,941
Salaries, Compensation, and Employee Benefits$20,350
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$8,579,309
Fees for Services Other---$127,144
Fees for Services Legal---$122,771
Office Expenses---$69,570
Fees for Services Management---$62,308
Fees for Service Investment Mgmnt Fees---$49,536
Other Expenses---$29,997
Payroll Taxes---$17,633
Insurance---$15,412
Fees for Services Accounting---$15,000
Conferences and Meetings---$14,203
Current Officers, Directors, Trustees, and Key Employees---$2,717
Total Functional Expenses$0$0$0$9,105,600

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,105,600
Expenses per Audited Statements$9,056,064
Total Expenses per Audited Statements$9,056,064
Expenses Not Reported on Financial Statements$49,536
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
Iap Benefit Obligation$2,492,500
Accum Eligibility Benefit Obligation$1,749,632
Ibnr Benefit Obligation$51,772
Reciprocity Payable$10,611
Payroll Liabilities$75
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Management of the trust is the responsibility of the board of trustees, administration of the benefits has been delegated to a third party administrator, benesys, inc.”

Form 990, Page 6, Part VI, Line 11B

“A copy of the completed form 990 is presented to each member of the board of trustees for review. If satisfied, the board of trustees makes and passes a motion authorizing the chairman to sign the e-file authorization form 8879. Form 990 is then submitted electronically by the fund's accountant.”

Form 990, Page 6, Part VI, Line 19

“All governing documents of the fund are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Ua Local Union No 85 Health &
EIN
38-1525304
Phone
2488139800
Address
700 TOWER DRIVE SUITE 300, TROY, MI 48098-2808

Signing Officer

Name
Steve Najawicz
Title
Chairman
Phone
2488139800
Signed
2017-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Najawicz
Formed
1955
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
35

Preparer

Firm
Bultynck & Co Pllc
Address
15985 CANAL RD, CLINTON TOWNSHIP, MI 48038-5021
Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The plan obtained a favorable determination letter on august 25, 1959, in which the internal revenue service stated that the plan and related trust, as then designed, was in compliance with applicable requirements of the internal revenue code. The plan has been amended since receiving the determination letter. However, the plan administrator and the plan's legal counsel believe the plan is currently designed and being operated in compliance with the applicable requirements of the internal revenue code. The plan is in process of obtaining a more current favorable determination letter from the internal revenue service. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken an uncertain tax position that more likely than not would not be sustained upon examination by the internal revenue service. The plan is subject to routine audits by taxing jurisdictions; however there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2013.”

Raw XML Appendix318 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN OBTAINED A FAVORABLE DETERMINATION LETTER ON AUGUST 25, 1959, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN AND RELATED TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S LEGAL COUNSEL BELIEVE THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN IS IN PROCESS OF OBTAINING A MORE CURRENT FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt09105600
IRS990ScheduleD/TotalLiabilityAmt04304590
IRS990ScheduleD/TotalRevenuePerForm990Amt011668604
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011749637
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09056064
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT OF THE TRUST IS THE RESPONSIBILITY OF THE BOARD OF TRUSTEES, ADMINISTRATION OF THE BENEFITS HAS BEEN DELEGATED TO A THIRD PARTY ADMINISTRATOR, BENESYS, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE COMPLETED FORM 990 IS PRESENTED TO EACH MEMBER OF THE BOARD OF TRUSTEES FOR REVIEW. IF SATISFIED, THE BOARD OF TRUSTEES MAKES AND PASSES A MOTION AUTHORIZING THE CHAIRMAN TO SIGN THE E-FILE AUTHORIZATION FORM 8879. FORM 990 IS THEN SUBMITTED ELECTRONICALLY BY THE FUND'S ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS OF THE FUND ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt017861028
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IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt09105600
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05918511
IRS990/TotalLiabilitiesEOYAmt04570173
IRS990/TotalLiabilitiesGrp/BOYAmt05918511
IRS990/TotalLiabilitiesGrp/EOYAmt04570173
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010597282
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013290855
IRS990/TotalProgramServiceExpensesAmt09105600
IRS990/TotalProgramServiceRevenueAmt011217282
IRS990/TotalReportableCompFromOrgAmt02717
IRS990/TotalRevenueGrp/ExclusionAmt0258594
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011410010
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011668604
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016515793
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017861028
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt010597282
IRS990/UnrestrictedNetAssetsGrp/EOYAmt013290855
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0TROY
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048098
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE NAJAWICZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02488139800
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UA LOCAL UNION NO 85 HEALTH &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0WELFARE FUND
ReturnHeader/Filer/BusinessNameControlTxt0UALO
ReturnHeader/Filer/EIN0381525304
ReturnHeader/Filer/PhoneNum02488139800
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0992E83F8B90DF5B4529726673504EEC70C9F5DD3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EAEF60479818725E5025E18C1E66B65AF0C8A52B
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203920878
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BULTYNCK & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015985 CANAL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480385021
ReturnHeader/PreparerPersonGrp/PhoneNum05862867300
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02017-09-29T12:22:11-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,861,028
Liabilities
$4,570,173
Net assets
$13,290,855
Revenue
$11,668,604
Expenses
$9,105,600
Net income
$2,563,004
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.4$9.30$26.1$15.4$14.5$0.91
2023Detailed filing. Detailed filing data is available for this year.$30.8$7.34$23.5$17.2$13.5$3.79
2022Detailed filing. Detailed filing data is available for this year.$28.0$6.17$21.8$13.1$11.5$1.62
2021Detailed filing. Detailed filing data is available for this year.$28.0$5.76$22.3$13.1$12.1$1.09
2020Detailed filing. Detailed filing data is available for this year.$25.2$4.86$20.3$12.0$10.4$1.65
2019Detailed filing. Detailed filing data is available for this year.$22.2$4.51$17.7$13.0$11.3$1.63
2018Detailed filing. Detailed filing data is available for this year.$19.8$5.17$14.6$12.2$12.2$0.02
2017Detailed filing. Detailed filing data is available for this year.$20.1$5.76$14.3$11.9$11.5$0.40
2016Detailed filing. Detailed filing data is available for this year.$17.9$4.57$13.3$11.7$9.11$2.56
2015Detailed filing. Detailed filing data is available for this year.$16.5$5.92$10.6$11.2$10.9$0.32
2014Detailed filing. Detailed filing data is available for this year.$16.1$5.64$10.5$11.4$10.3$1.07
2013Detailed filing. Detailed filing data is available for this year.$14.7$5.46$9.24$10.9$16.7$5.74
2012Summary only. Only limited summary data is available for this year.$14.7$0.08$14.7$10.1$11.0$0.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$0.18$15.5$9.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.3$0.33$14.9$10.1
Peer Organizations

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