Civic Intelligence

Compensation Advisory Organization of Michigan

990 • Fiscal year 2018 • EIN 38-2435780

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 25, 2019

17197 N Laurel Park Drive Suite 311Livonia, MI 48151-3337

(734) 462-9600

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.79x

Higher debt load relative to assets than 93% of similar nonprofits.

2018 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

94th percentile

1.35x

Higher debt load relative to revenue than 94% of similar nonprofits.

2018 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2018

Net Margin

93rd percentile

35%

Higher net margin than 93% of similar nonprofits.

2018 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

52nd percentile

$271,398

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2018 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2018

Asset Growth

92nd percentile

26%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

67th percentile

7.6%

Faster revenue growth than 67% of similar nonprofits.

2018 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$5,600,979

Up $1,167,156 (+26%) from 2017

Net Assets

Up

$1,167,844

Up $414,816 (+55%) from 2017

Liabilities

Up

$4,433,135

Up $752,340 (+20%) from 2017

Revenue

Up

$3,277,413

Up $230,735 (+7.6%) from 2017

Expenses

Down

$2,115,674

Down $178,047 (-7.8%) from 2017

Net Income

Up

$1,161,739

Up $408,782 (+54%) from 2017

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $12,985,623Liabilities 2010: $12,075,745Net Assets 2010: $909,8782010Assets 2011: $15,227,090Liabilities 2011: $14,249,053Net Assets 2011: $978,0372011Assets 2012: $20,185,193Liabilities 2012: $19,360,621Net Assets 2012: $824,5722012Assets 2013: $14,762,898Liabilities 2013: $13,679,212Net Assets 2013: $1,083,6862013Assets 2014: $13,087,179Liabilities 2014: $11,910,866Net Assets 2014: $1,176,3132014Assets 2015: $4,764,130Liabilities 2015: $3,734,838Net Assets 2015: $1,029,2922015Assets 2016: $5,344,986Liabilities 2016: $4,185,768Net Assets 2016: $1,159,2182016Assets 2017: $4,433,823Liabilities 2017: $3,680,795Net Assets 2017: $753,0282017Assets 2018: $5,600,979Liabilities 2018: $4,433,135Net Assets 2018: $1,167,8442018Assets 2019: $5,655,528Liabilities 2019: $4,523,214Net Assets 2019: $1,132,3142019Assets 2020: $5,913,184Liabilities 2020: $4,578,722Net Assets 2020: $1,334,4622020Assets 2021: $4,498,883Liabilities 2021: $3,214,707Net Assets 2021: $1,284,1762021Assets 2022: $4,551,303Liabilities 2022: $3,499,751Net Assets 2022: $1,051,5522022Assets 2023: $4,709,210Liabilities 2023: $2,911,111Net Assets 2023: $1,798,0992023Assets 2024: $5,402,044Liabilities 2024: $3,343,621Net Assets 2024: $2,058,4232024

Highlighted filing

2018

Assets$5,600,979
Liabilities$4,433,135
Net Assets$1,167,844

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Expenses 2010: $2,621,0602010Revenue 2011: $3,457,374Expenses 2011: $2,598,994Net Income 2011: $858,3802011Expenses 2012: $2,637,1922012Revenue 2013: $3,934,723Expenses 2013: $2,864,564Net Income 2013: $1,070,1592013Revenue 2014: $3,611,162Expenses 2014: $2,441,857Net Income 2014: $1,169,3052014Revenue 2015: $3,171,929Expenses 2015: $2,605,615Net Income 2015: $566,3142015Revenue 2016: $3,185,775Expenses 2016: $1,989,325Net Income 2016: $1,196,4502016Revenue 2017: $3,046,678Expenses 2017: $2,293,721Net Income 2017: $752,9572017Revenue 2018: $3,277,413Expenses 2018: $2,115,674Net Income 2018: $1,161,7392018Revenue 2019: $3,324,678Expenses 2019: $2,278,333Net Income 2019: $1,046,3452019Revenue 2020: $3,388,894Expenses 2020: $2,250,362Net Income 2020: $1,138,5322020Revenue 2021: $3,366,678Expenses 2021: $2,206,587Net Income 2021: $1,160,0912021Revenue 2022: $3,240,697Expenses 2022: $2,128,093Net Income 2022: $1,112,6042022Revenue 2023: $3,548,680Expenses 2023: $2,109,688Net Income 2023: $1,438,9922023Revenue 2024: $3,809,045Expenses 2024: $2,305,318Net Income 2024: $1,503,7272024

Highlighted filing

2018

Revenue$3,277,413
Expenses$2,115,674
Net Income$1,161,739
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 25, 2019
Return Version
2018v3.1
Gross Receipts
$3,277,413
Mission and Program Overview

Mission

Business organization for the purpose of accumulating, summarizing, and distributing workers' compensation insurance premium, loss, and other information to member companies writing workers' compensation business in michigan.

To provide the assoc. Members with workers compensation insurance data and other information

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$2,911,316$4,198,622▲ $1,287,306
Investments Other Securities$1,197,745$1,246,201▲ $48,456
Land, Buildings, and Equipment, Net$39,268$74,204▲ $34,936
Cash and Non-Interest-Bearing Accounts$270,393$54,860▼ $215,533
Prepaid Expenses and Deferred Charges$6,395$13,813▲ $7,418
Total Assets$4,433,823$5,600,979▲ $1,167,156
Other Assets Total$8,706$13,279▲ $4,573
Liabilities
Other Liabilities$3,477,539$4,186,326▲ $708,787
Accounts Payable and Accrued Expenses$203,256$246,809▲ $43,553
Total Liabilities$3,680,795$4,433,135▲ $752,340
Net Assets / Fund Balance
Unrestricted Net Assets$753,028$1,167,844▲ $414,816
Total Net Assets Fund Balance$753,028$1,167,844▲ $414,816
Total Liabilities and Net Assets / Fund Balance$4,433,823$5,600,979▲ $1,167,156

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$74,204$1,530,829$1,605,033
Other Securities$1,245,201--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave BrueckmanPresidentPT$255,012$16,386$271,398
Alan BurnsSVP, Chief ActuaryPT$200,482$13,429$213,911
Alex BedowayVP, Lead ActuaryPT$141,415$8,125$149,540
Jeannine T PaquetEmployeePT$119,452$6,483$125,935
Gary ThompsonSVP, Operations (former)PT$107,929$6,921$114,850
Lynn M GriffithEmployeePT$102,666$5,791$108,457
Victoria E LakatosEmployeePT$102,725$5,510$108,235
Paul LipscombVP, OperationsPT$68,521$1,751$70,272

Board Members and Trustees

NameTitle
Becky HolnagelBoard Member
David HostetterBoard Member
Gena SampsonBoard Member
Mark HomrichBoard Member
Matthew MassaroBoard Member
Megan CaminitiBoard Member
Mercia MeyerBoard Member
Paul AndersonBoard Member
Tim TrafecantyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,246,624
Investment Income
$26,649
Other Revenue
$4,140
Change in Net Assets
$1,161,739

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,277,413
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-17,221
Total Revenue per Audited Statements
$3,260,192
Total Revenue per Form 990
$3,277,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,346,081
Other Expenses$769,593
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$523,169--$523,169
Other Salaries and Wages$345,690$166,951-$512,641
Fees for Services Other$406,494$23,151-$429,645
Other Employee Benefits$200,709$20,045-$220,754
Information Technology$122,169$950-$123,119
Payroll Taxes$72,936$9,731-$82,667
Occupancy$71,556$9,758-$81,314
Office Expenses$27,304$5,159-$32,463
Insurance$29,861--$29,861
Fees for Services Accounting$18,202--$18,202
Travel$17,880--$17,880
Conferences and Meetings$14,000--$14,000
Fees for Services Legal$8,715--$8,715
Depreciation Depletion-$7,528-$7,528
Pension Plan Contributions$6,364$486-$6,850
Other Expenses$6,816--$6,816
Interest-$50-$50
Total Functional Expenses$1,871,865$243,809$0$2,115,674

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,845,376
Total Expenses per Form 990$2,115,674
Expenses per Audited Statements$2,076,405
Expenses Not Reported on Form 990$768,971
Expenses Not Reported on Financial Statements$39,269
Other Expense Adjustments$39,269
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Pension Liability$2,903,820
Accrued Post-retirement Benefit Obligation Liability$1,282,506
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 organization has voting members

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

All board members may vote or elect other members

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

Board members are notified of the availability of the 990 filing and provided filing access upon request.

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

A conflict of interest checklist is completed annually by each board member

Form 990, Part VI, Section B, Line 15

Compensation packages are reviewed annually by board members

Form 990, Part VI, Section C, Line 18

General membership is notified of the availability of the 990 filing and provided filing access upon request.

Form 990, Part VI, Section C, Line 19

Governing documents, form 990, and conflict of interest policies are posted on the website with members only access. Form 990 is sent to the insurance commissioner for public display.

Filing and Contact Details

Filer

Filer Name
Compensation Advisory
EIN
38-2435780
Phone
7344629600
Address
17197 N LAUREL PARK DRIVE SUITE 311, LIVONIA, MI 48151-3337

Signing Officer

Name
Dave Brueckman
Title
President
Phone
7344629600
Signed
2019-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Brueckman
Formed
1983
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
37
Volunteers
0

Preparer

Firm
Uhy Advisors Mi Inc
Address
27725 STANSBURY BLVD SUITE 210, FARMINGTON HILLS, MI 48334
Preparer
Michael Santicchia
Phone
2483550280
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Cooperative joint ventures: program service expenses 259,233. Management and general expenses 0. Fundraising expenses 0. Total expenses 259,233. Other professional fees: program service expenses 147,261. Management and general expenses 23,151. Fundraising expenses 0. Total expenses 170,412.

FORM 990, PART XI, LINE 9:

Prior year reapportionment -768,971. Recoveries of unauthorized expenses 39,269.

Part XII, Line 2C

The process for the oversight of the audit and selection of the independent auditor have not changed during the year.

Financial Statement Notes

PART X, LINE 2:

The organization adopted asc guidance regarding accounting for uncertainty in income taxes that clarifies the accounting for income taxes by prescribing the minimum recognition threshold an income tax position is required to meet before being recognized in the financial statements and applies to all income tax positions. Each income tax position is assessed using a two-step process. A determination is first made as to whether it is more likely than not that the income tax position will be sustained, based upon technical merits, upon examination by the taxing authorities. If the income tax position is expected to meet the more likely than not criteria, the benefit recorded in the financial statements equals the largest amount that is greater than 50% likely to be realized upon its ultimate settlement. At december 31, 2018, there were no uncertain tax positions that required accrual.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Prior year reapportionment 768,971.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Recoveries of unauthorized expenditures 39,269.

Part XII, Line 4B - Recoveries of Unauthorized Expenditures

During 2016, the organization established a new postretirement benefit plan in place of their previous plan. All restitution funds are to be allocated toward funding this new plan, retiree medical stipend fund plan. Prior to this change, restitution funds received were recorded directly to income. During the year ended december 31, 2018 $39,269 was recovered by the organization and are included in accrued retiree medical stipend fund liability.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10SVP, CHIEF ACTUARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP, LEAD ACTUARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP, OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt13EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16SVP, OPERATIONS (FORMER)
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01983
IRS990/FormerOfcrEmployeesListedInd01
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03277413
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt023584
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt023584
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt07
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0950
IRS990/InformationTechnologyGrp/ProgramServicesAmt0122169
IRS990/InformationTechnologyGrp/TotalAmt0123119
IRS990/InsuranceGrp/ProgramServicesAmt029861
IRS990/InsuranceGrp/TotalAmt029861
IRS990/InterestGrp/ManagementAndGeneralAmt050
IRS990/InterestGrp/TotalAmt050
IRS990/InvestmentIncomeGrp/ExclusionAmt03065
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03065
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01197745
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01246201
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01530829
IRS990/LandBldgEquipBasisNetGrp/BOYAmt039268
IRS990/LandBldgEquipBasisNetGrp/EOYAmt074204
IRS990/LandBldgEquipCostOrOtherBssAmt01605033
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0BUSINESS ORGANIZATION FOR THE PURPOSE OF ACCUMULATING, SUMMARIZING, AND DISTRIBUTING WORKERS' COMPENSATION INSURANCE PREMIUM, LOSS, AND OTHER INFORMATION TO MEMBER COMPANIES WRITING WORKERS' COMPENSATION BUSINESS IN MICHIGAN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0753028
IRS990/NetAssetsOrFundBalancesEOYAmt01167844
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-17221
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt09758
IRS990/OccupancyGrp/ProgramServicesAmt071556
IRS990/OccupancyGrp/TotalAmt081314
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05159
IRS990/OfficeExpensesGrp/ProgramServicesAmt027304
IRS990/OfficeExpensesGrp/TotalAmt032463
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08706
IRS990/OtherAssetsTotalGrp/EOYAmt013279
IRS990/OtherChangesInNetAssetsAmt0-729702
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt020045
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0200709
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0220754
IRS990/OtherExpensesGrp/Desc0EQUIPMENT MAINTENANCE A
IRS990/OtherExpensesGrp/ProgramServicesAmt06816
IRS990/OtherExpensesGrp/TotalAmt06816
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt03477539
IRS990/OtherLiabilitiesGrp/EOYAmt04186326
IRS990/OtherRevenueMiscGrp/BusinessCd0524298
IRS990/OtherRevenueMiscGrp/Desc0EQUIPMENT USAGE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04140
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04140
IRS990/OtherRevenueTotalAmt04140
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0166951
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0345690
IRS990/OtherSalariesAndWagesGrp/TotalAmt0512641
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09731
IRS990/PayrollTaxesGrp/ProgramServicesAmt072936
IRS990/PayrollTaxesGrp/TotalAmt082667
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0486
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06364
IRS990/PensionPlanContributionsGrp/TotalAmt06850
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06395
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013813
IRS990/PrincipalOfficerNm0DAVE BRUECKMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0524298
IRS990/ProgramServiceRevenueGrp/BusinessCd1524298
IRS990/ProgramServiceRevenueGrp/BusinessCd2524298
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1OTHER FEES
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02700559
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1446565
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt299500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02700559
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1446565
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt299500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-39998
IRS990/PYOtherExpensesAmt0737806
IRS990/PYOtherRevenueAmt04839
IRS990/PYProgramServiceRevenueAmt03081837
IRS990/PYRevenuesLessExpensesAmt0752957
IRS990/PYSalariesCompEmpBnftPaidAmt01555915
IRS990/PYTotalExpensesAmt02293721
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03046678
IRS990/ReconcilationRevenueExpnssAmt01161739
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03250764
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt074204
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01530829
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01605033
IRS990ScheduleD/ExpensesNotReportedAmt0768971
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt039269
IRS990ScheduleD/ExpensesSubtotalAmt02076405
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-17221
IRS990ScheduleD/OtherExpensesIncludedAmt0768971
IRS990ScheduleD/OtherExpensesNotIncludedAmt039269
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01282506
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12903820
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED POST-RETIREMENT BENEFIT OBLIGATION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PENSION LIABILITY
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01000
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11245201
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT IN CDX LLC
IRS990ScheduleD/OtherSecuritiesGrp/Desc1INVESTMENT - MONEY MARKET, BOND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt0-17221
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03277413
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ADOPTED ASC GUIDANCE REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES THAT CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS AND APPLIES TO ALL INCOME TAX POSITIONS. EACH INCOME TAX POSITION IS ASSESSED USING A TWO-STEP PROCESS. A DETERMINATION IS FIRST MADE AS TO WHETHER IT IS MORE LIKELY THAN NOT THAT THE INCOME TAX POSITION WILL BE SUSTAINED, BASED UPON TECHNICAL MERITS, UPON EXAMINATION BY THE TAXING AUTHORITIES. IF THE INCOME TAX POSITION IS EXPECTED TO MEET THE MORE LIKELY THAN NOT CRITERIA, THE BENEFIT RECORDED IN THE FINANCIAL STATEMENTS EQUALS THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ITS ULTIMATE SETTLEMENT. AT DECEMBER 31, 2018, THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRED ACCRUAL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PRIOR YEAR REAPPORTIONMENT 768,971.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RECOVERIES OF UNAUTHORIZED EXPENDITURES 39,269.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3DURING 2016, THE ORGANIZATION ESTABLISHED A NEW POSTRETIREMENT BENEFIT PLAN IN PLACE OF THEIR PREVIOUS PLAN. ALL RESTITUTION FUNDS ARE TO BE ALLOCATED TOWARD FUNDING THIS NEW PLAN, RETIREE MEDICAL STIPEND FUND PLAN. PRIOR TO THIS CHANGE, RESTITUTION FUNDS RECEIVED WERE RECORDED DIRECTLY TO INCOME. DURING THE YEAR ENDED DECEMBER 31, 2018 $39,269 WAS RECOVERED BY THE ORGANIZATION AND ARE INCLUDED IN ACCRUED RETIREE MEDICAL STIPEND FUND LIABILITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - RECOVERIES OF UNAUTHORIZED EXPENDITURES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt074204
IRS990ScheduleD/TotalBookValueSecuritiesAmt01246201
IRS990ScheduleD/TotalExpensesPerForm990Amt02115674
IRS990ScheduleD/TotalLiabilityAmt04186326
IRS990ScheduleD/TotalRevenuePerForm990Amt03277413
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03260192
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02845376
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0255012
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1200482
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2107929
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.40$3.34$2.06$3.81$2.31$1.50
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$2.91$1.80$3.55$2.11$1.44
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.55$3.50$1.05$3.24$2.13$1.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.50$3.21$1.28$3.37$2.21$1.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.91$4.58$1.33$3.39$2.25$1.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.66$4.52$1.13$3.32$2.28$1.05
2018Detailed filing. Detailed filing data is available for this year.$5.60$4.43$1.17$3.28$2.12$1.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.43$3.68$0.75$3.05$2.29$0.75
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$4.19$1.16$3.19$1.99$1.20
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.76$3.73$1.03$3.17$2.61$0.57
2014Detailed filing. Detailed filing data is available for this year.$13.1$11.9$1.18$3.61$2.44$1.17
2013Detailed filing. Detailed filing data is available for this year.$14.8$13.7$1.08$3.93$2.86$1.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.2$19.4$0.82$2.64
2011Summary only. Only limited summary data is available for this year.$15.2$14.2$0.98$3.46$2.60$0.86
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$12.1$0.91$2.62