Civic Intelligence

Compensation Advisory Organization of Michigan

990 • Fiscal year 2020 • EIN 38-2435780

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 11, 2021

17197 N Laurel Park Drive No 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

92nd percentile

0.77x

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

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

91st percentile

1.35x

Higher debt load relative to revenue than 91% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Net Margin

92nd percentile

34%

Higher net margin than 92% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

47th percentile

$264,143

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Asset Growth

51st percentile

4.6%

Faster asset growth than 51% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

75th percentile

1.9%

Faster revenue growth than 75% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$5,913,184

Up $257,656 (+4.6%) from 2019

Net Assets

Up

$1,334,462

Up $202,148 (+18%) from 2019

Liabilities

Up

$4,578,722

Up $55,508 (+1.2%) from 2019

Revenue

Up

$3,388,894

Up $64,216 (+1.9%) from 2019

Expenses

Down

$2,250,362

Down $27,971 (-1.2%) from 2019

Net Income

Up

$1,138,532

Up $92,187 (+8.8%) from 2019

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

2020

Assets$5,913,184
Liabilities$4,578,722
Net Assets$1,334,462

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

2020

Revenue$3,388,894
Expenses$2,250,362
Net Income$1,138,532
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 11, 2021
Return Version
2020v4.1
Gross Receipts
$3,388,894
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$3,934,051$3,693,899▼ $240,152
Investments Other Securities$1,266,120$1,286,654▲ $20,534
Cash and Non-Interest-Bearing Accounts$351,295$813,331▲ $462,036
Land, Buildings, and Equipment, Net$70,767$73,279▲ $2,512
Prepaid Expenses and Deferred Charges$15,944$24,747▲ $8,803
Total Assets$5,655,528$5,913,184▲ $257,656
Other Assets Total$17,351$21,274▲ $3,923
Liabilities
Other Liabilities$4,223,664$4,288,827▲ $65,163
Accounts Payable and Accrued Expenses$299,550$289,895▼ $9,655
Total Liabilities$4,523,214$4,578,722▲ $55,508
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,132,314$1,334,462▲ $202,148
Total Net Assets Fund Balance$1,132,314$1,334,462▲ $202,148
Total Liabilities and Net Assets / Fund Balance$5,655,528$5,913,184▲ $257,656

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$73,279$1,509,456$1,582,735
Other Securities$1,285,654--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave BrueckmanPresidentPT$247,101$17,042$264,143
Alan BurnsSVP, Chief ActuaryPT$214,813$13,564$228,377
Alex BedowayVP, Lead ActuaryPT$141,624$8,957$150,581
Paul LipscombVP, OperationsPT$139,889$7,882$147,771
Jayaraj SubramanianEmployeePT$132,715$7,384$140,099
Jeannine T PaquetEmployeePT$119,272$6,546$125,818
Michael C TithofEmployeePT$109,345$6,627$115,972
Lynn M GriffithEmployeePT$106,100$6,010$112,110

Board Members and Trustees

NameTitle
Becky HolnagelBoard Member
Brian MelasBoard Member
Chris DoeblerBoard Member
David HostetterBoard Member
Ryan VaughnBoard Member
Steve CroftonBoard Member
Tim TrafecantyBoard Member
Valorie McnealBoard Member
Zachary MartinBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,356,093
Investment Income
$24,189
Other Revenue
$8,612
Change in Net Assets
$1,138,532

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,388,894
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$27,073
Total Revenue per Audited Statements
$3,415,967
Total Revenue per Form 990
$3,388,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,618,343
Other Expenses$632,019
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$442,444$173,443-$615,887
Current Officers, Directors, Trustees, and Key Employees$578,191--$578,191
Fees for Services Other$381,705--$381,705
Other Employee Benefits$237,162$20,540-$257,702
Payroll Taxes$78,184$10,381-$88,565
Pension Plan Contributions$70,466$7,532-$77,998
Occupancy$68,149$9,293-$77,442
Office Expenses$56,545$5,206-$61,751
Fees for Services Accounting$33,703--$33,703
Insurance$30,302--$30,302
Depreciation Depletion-$11,452-$11,452
Fees for Services Legal$8,255--$8,255
Conferences and Meetings$3,750--$3,750
Travel$2,004--$2,004
Other Expenses$822$112-$934
Total Functional Expenses$2,012,403$237,959$0$2,250,362

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,213,819
Total Expenses per Form 990$2,250,362
Expenses per Audited Statements$2,210,145
Expenses Not Reported on Form 990$1,003,674
Expenses Not Reported on Financial Statements$40,217
Other Expense Adjustments$40,217
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$2,826,872
Accrued Post-retirement Benefit Obligation Liability$1,461,955
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 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
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 NO 311, LIVONIA, MI 48151-3337

Signing Officer

Name
Dave Brueckman
Title
President
Phone
7344629600
Signed
2021-11-11
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
35
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 244,050. Management and general expenses 0. Fundraising expenses 0. Total expenses 244,050. Other professional fees: program service expenses 137,655. Management and general expenses 0. Fundraising expenses 0. Total expenses 137,655.

FORM 990, PART XI, LINE 9:

Prior year reapportionment -1,003,674. Recoveries of unauthorized expenses 40,217.

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, 2020, there were no uncertain tax positions that required accrual.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Prior year reapportionment 1,003,674.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Recoveries of unauthorized expenditures 40,217.

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, 2020 $40,217 was recovered by the organization and are included in accrued retiree medical stipend fund liability.

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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, OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP, LEAD ACTUARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16EMPLOYEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01983
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03388894
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt05577
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt05577
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt08
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt030302
IRS990/InsuranceGrp/TotalAmt030302
IRS990/InvestmentIncomeGrp/ExclusionAmt018612
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018612
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01266120
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01286654
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01509456
IRS990/LandBldgEquipBasisNetGrp/BOYAmt070767
IRS990/LandBldgEquipBasisNetGrp/EOYAmt073279
IRS990/LandBldgEquipCostOrOtherBssAmt01582735
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/NetAssetsOrFundBalancesBOYAmt01132314
IRS990/NetAssetsOrFundBalancesEOYAmt01334462
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt027073
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01132314
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01334462
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt09293
IRS990/OccupancyGrp/ProgramServicesAmt068149
IRS990/OccupancyGrp/TotalAmt077442
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05206
IRS990/OfficeExpensesGrp/ProgramServicesAmt056545
IRS990/OfficeExpensesGrp/TotalAmt061751
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt017351
IRS990/OtherAssetsTotalGrp/EOYAmt021274
IRS990/OtherChangesInNetAssetsAmt0-963457
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt020540
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0237162
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0257702
IRS990/OtherExpensesGrp/Desc0BAD DEBT
IRS990/OtherExpensesGrp/Desc1EQUIPMENT MAINTENANCE A
IRS990/OtherExpensesGrp/Desc2PROPERTY TAXES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0112
IRS990/OtherExpensesGrp/ProgramServicesAmt015337
IRS990/OtherExpensesGrp/ProgramServicesAmt15384
IRS990/OtherExpensesGrp/ProgramServicesAmt2822
IRS990/OtherExpensesGrp/TotalAmt015337
IRS990/OtherExpensesGrp/TotalAmt15384
IRS990/OtherExpensesGrp/TotalAmt2934
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt04223664
IRS990/OtherLiabilitiesGrp/EOYAmt04288827
IRS990/OtherRevenueMiscGrp/BusinessCd0524298
IRS990/OtherRevenueMiscGrp/BusinessCd1524298
IRS990/OtherRevenueMiscGrp/Desc0EQUIPMENT USAGE
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06299
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12313
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt06299
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt12313
IRS990/OtherRevenueTotalAmt08612
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0173443
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0442444
IRS990/OtherSalariesAndWagesGrp/TotalAmt0615887
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010381
IRS990/PayrollTaxesGrp/ProgramServicesAmt078184
IRS990/PayrollTaxesGrp/TotalAmt088565
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07532
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt070466
IRS990/PensionPlanContributionsGrp/TotalAmt077998
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015944
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024747
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/RelatedOrExemptFuncIncomeAmt02931083
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1320760
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2104250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02931083
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1320760
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2104250
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt032465
IRS990/PYOtherExpensesAmt0616533
IRS990/PYOtherRevenueAmt05856
IRS990/PYProgramServiceRevenueAmt03286357
IRS990/PYRevenuesLessExpensesAmt01046345
IRS990/PYSalariesCompEmpBnftPaidAmt01661800
IRS990/PYTotalExpensesAmt02278333
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03324678
IRS990/ReconcilationRevenueExpnssAmt01138532
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03356093
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt073279
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01509456
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01582735
IRS990ScheduleD/ExpensesNotReportedAmt01003674
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt040217
IRS990ScheduleD/ExpensesSubtotalAmt02210145
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt027073
IRS990ScheduleD/OtherExpensesIncludedAmt01003674
IRS990ScheduleD/OtherExpensesNotIncludedAmt040217
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01461955
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12826872
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED POST-RETIREMENT BENEFIT OBLIGATION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PENSION LIABILITY
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01000
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11285654
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT IN CDX LLC
IRS990ScheduleD/OtherSecuritiesGrp/Desc1INVESTMENT - MONEY MARKET, BOND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt027073
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03388894
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, 2020, THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRED ACCRUAL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PRIOR YEAR REAPPORTIONMENT 1,003,674.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RECOVERIES OF UNAUTHORIZED EXPENDITURES 40,217.
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, 2020 $40,217 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/TotalBookValueLandBuildingsAmt073279
IRS990ScheduleD/TotalBookValueSecuritiesAmt01286654
IRS990ScheduleD/TotalExpensesPerForm990Amt02250362
IRS990ScheduleD/TotalLiabilityAmt04288827
IRS990ScheduleD/TotalRevenuePerForm990Amt03388894
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03415967
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03213819
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0247101
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1214813
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2141624
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20

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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
2020Detailed filing. Detailed filing data is available for this year.$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
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$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