Civic Intelligence

Journal Communications Inc Employees' Welfare Benefit Trust

EIN 39-1868604 • 501(c)9 • Milwaukee, WI

Profile

The trust exists for the purpose of funding benefits that are provided to all eligible employees of journal communications, inc., its subsidiaries, and the dependents of such employees, under various health, welfare, and other plans.

PO Box 661 333 W State StreetMilwaukee, WI 53201-0661

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2014

Liabilities / Revenue

31st percentile

0.00x

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

501(c)9 • $10M-$25M nonprofits • Source year 2014

Net Margin

42nd percentile

1.4%

Higher net margin than 42% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

98th percentile

$968,130

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

501(c)9 • $10M-$25M nonprofits • Source year 2014

Asset Growth

6th percentile

-100%

Faster asset growth than 6% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

11th percentile

-14%

Faster revenue growth than 11% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Down

$0

Down $744,172 (-100%) from 2013

Liabilities

Down

$0

Down $937,000 (-100%) from 2013

Net Assets

Up

$0

Up $192,828 (+100%) from 2013

Revenue

Down

$14,266,392

Down $2,412,369 (-14%) from 2013

Expenses

Down

$14,073,564

Down $2,605,065 (-16%) from 2013

Net Income

Up

$192,828

Up $192,696 (+145982%) from 2013

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2010: $1,148,663Liabilities 2010: $912,000Net Assets 2010: $236,6632010Assets 2011: $1,179,451Liabilities 2011: $988,000Net Assets 2011: $191,4512011Assets 2012: $825,040Liabilities 2012: $1,018,000Net Assets 2012: -$192,9602012Assets 2013: $744,172Liabilities 2013: $937,000Net Assets 2013: -$192,8282013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2010: $17,028,711Expenses 2010: $17,517,101Net Income 2010: -$488,3902010Revenue 2011: $16,328,275Expenses 2011: $16,373,487Net Income 2011: -$45,2122011Revenue 2012: $16,410,290Expenses 2012: $16,794,701Net Income 2012: -$384,4112012Revenue 2013: $16,678,761Expenses 2013: $16,678,629Net Income 2013: $1322013Revenue 2014: $14,266,392Expenses 2014: $14,073,564Net Income 2014: $192,8282014

Highlighted filing

2014

Revenue$14,266,392
Expenses$14,073,564
Net Income$192,828

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$14,266,392
Mission and Program Overview

Mission

The trust exists for the purpose of funding benefits that are provided to all eligible employees of journal communications, inc., its subsidiaries, and the dependents of such employees, under various health, welfare, and other plans.

To fund benefits that are provided to all eligible employees of jci, its subsidiaries, & the dependents of such employees, under various health, welfare, & other plans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$728,725$0▼ $728,725
Prepaid Expenses and Deferred Charges$15,447$0▼ $15,447
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-192,828$0▲ $192,828
Total Assets$744,172$0▼ $744,172
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$937,000$0▼ $937,000
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$937,000$0▼ $937,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$-192,828$0▲ $192,828
Total Liabilities and Net Assets / Fund Balance$744,172$0▼ $744,172
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Humana INCContract Admin500 WEST MAIN STREET, Louisville, KY 40202$914,832
Umb Healthcare ServicesContract AdminPO BOX 419226, Kansas City, MO 64141$542,846
Wage WorksContract Admin1100 PARK PLACE 4TH FLOOR, San Mateo, CA 94403$333,001
Quality Health SolutionsContract AdminPO BOX 82849, Portland, OR 97282-0849$129,345
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,266,392
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$192,828

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,266,392
Total Revenue per Audited Statements
$14,266,392
Total Revenue per Form 990
$14,266,392
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,081,902
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$12,991,662
Fees for Services Other---$79,733
Fees for Services Accounting---$37,841
Office Expenses---$8,401
Fees for Services Legal---$296
Other Expenses---$-1,021,600
Total Functional Expenses$0$0$0$14,073,564

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$15,095,164
Expenses per Audited Statements$14,073,564
Total Expenses per Form 990$14,073,564
Expenses Not Reported on Form 990$1,021,600
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members or Stockholders The organization is an employee welfare benefit trust that had 2,829 members as of December 31, 2014 prior to the termination.

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

Process the Organization Uses to Review Form 990 The Form 990 was prepared by Grant Thornton LLP and reviewed by the organization's principal officer, Karen O. Trickle, Vice President and Treasurer of Journal Communications, Inc. (sponsor organization), prior to filing with the IRS.

Form 990, Part VI, Section C, Line 19

Organization's Policy Regarding Making Certain Documents Public The organization makes its documents available for public inspection by providing copies on request. In addition, the organization distributes a summary annual report for the current year via mail to each participant in the plan.

Filing and Contact Details

Filer

Filer Name
Journal Communications Inc
EIN
39-1868604
In Care Of
% KAREN O TRICKLE
Phone
4142242914
Address
PO Box 661 333 W State Street, Milwaukee, WI 53201-0661

Signing Officer

Name
Rebecca A Riegelsberger
Title
VP Tax
Phone
5138984017
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Trickle
Formed
1996
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Grant Thornton LLP
Address
100 E Wisconsin Ave, Milwaukee, WI 53202
Preparer
Michelle L Weber
Phone
4142898200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Cease Conducting or Significant Changes to Program Services Effective December 31, 2014, the trust was terminated and the remaining trust assets were distributed in accordance with the Trust Agreement. The Plan is now directly funded by Journal Communications, Inc. Form 990, Part VI, Section A, Line 2 Officers' Business Relationships Andre Fernandez, Jason Graham, and Karen O. Trickle have a business relationship as officers of Journal Communications, Inc. (sponsor organization). Jeff Kluever is a key employee of Journal Communications, Inc.

Financial Statement Notes

Schedule D, Part X, Line 2

FIN 48 (ASC 740) FOOTNOTE The trust funding the Plan has received an exemption letter from the Internal Revenue Service dated July 11, 1997, stating that the trust is tax exempt under the provision of Section 501(c)(9) of the Internal Revenue Code (IRC) as a VEBA. Accordingly, the trust's net investment income is exempt from income taxes. The plan administrator believes that the Plan is currently designed and being operated in compliance with the applicable requirements of the IRC. 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 (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2014 and 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits or any tax periods in progress. The Plan is no longer subject to income tax examinations for the years prior to the December 31, 2011 filing.

Schedule D, Part XII, LIne 2D

Assumption of Expenses / liabilities post termination -$1,021,600

Raw XML AppendixShowing 400 of 509 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0937000
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO FUND BENEFITS THAT ARE PROVIDED TO ALL ELIGIBLE EMPLOYEES OF JCI, ITS SUBSIDIARIES, & THE DEPENDENTS OF SUCH EMPLOYEES, UNDER VARIOUS HEALTH, WELFARE, & OTHER PLANS.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AuditCommitteeInd0true
IRS990/BenefitsToMembersGrp/TotalAmt012991662
IRS990/BooksInCareOfDetail/PersonNm0KAREN O TRICKLE
IRS990/BooksInCareOfDetail/PhoneNum04142242914
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0333 WEST STATE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0Milwaukee
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd053203
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0728725
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt04
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0914832
IRS990/ContractorCompensationGrp/CompensationAmt1542846
IRS990/ContractorCompensationGrp/CompensationAmt2333001
IRS990/ContractorCompensationGrp/CompensationAmt3129345
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0500 WEST MAIN STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1PO BOX 419226
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt21100 PARK PLACE 4TH FLOOR
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3PO BOX 82849
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LOUISVILLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1KANSAS CITY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2SAN MATEO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3PORTLAND
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0KY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3OR
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd040202
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd164141
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd294403
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd3972820849
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0HUMANA INC
IRS990/ContractorCompensationGrp/ContractorName/PersonNm1UMB HEALTHCARE SERVICES
IRS990/ContractorCompensationGrp/ContractorName/PersonNm2WAGE WORKS
IRS990/ContractorCompensationGrp/ContractorName/PersonNm3QUALITY HEALTH SOLUTIONS
IRS990/ContractorCompensationGrp/ServicesDesc0CONTRACT ADMIN
IRS990/ContractorCompensationGrp/ServicesDesc1CONTRACT ADMIN
IRS990/ContractorCompensationGrp/ServicesDesc2CONTRACT ADMIN
IRS990/ContractorCompensationGrp/ServicesDesc3CONTRACT ADMIN
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt012991662
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01081902
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt014266392
IRS990/CYRevenuesLessExpensesAmt0192828
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt014073564
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt014266392
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0The Plan provides health benefits, covering full-time employees, and their dependents, of the Plan sponsor (Journal Communications, Inc.) and certain wholly-owned subsidiaries after satisfaction of the requirements for participation in a benefit program, including the requirements relating to status as a full-time active employee, waiting periods, enrollment, and payment of any required premiums. Examples of the health benefits provided include - Medical, Dental, Vision, Life, Accidental Death & Dismemberment, Disability, Voluntary Legal, Long-term Care, and Identity Theft. There were 2,829 covered participants prior to the termination.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt037841
IRS990/FeesForServicesLegalGrp/TotalAmt0296
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt079733
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt139.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt339.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.0
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt033566
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt19009
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt214792
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt322017
IRS990/Form990PartVIISectionAGrp/PersonNm0ANDRE FERNANDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm1JASON GRAHAM
IRS990/Form990PartVIISectionAGrp/PersonNm2KAREN O TRICKLE
IRS990/Form990PartVIISectionAGrp/PersonNm3JEFFREY KLUEVER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0934564
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1397942
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2253770
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3195344
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt014266392
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE TRUST EXISTS FOR THE PURPOSE OF FUNDING BENEFITS THAT ARE PROVIDED TO ALL ELIGIBLE EMPLOYEES OF JOURNAL COMMUNICATIONS, INC., ITS SUBSIDIARIES, AND THE DEPENDENTS OF SUCH EMPLOYEES, UNDER VARIOUS HEALTH, WELFARE, AND OTHER PLANS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0-192828
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt08401
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CONTRACT ADMINISTRATION
IRS990/OtherExpensesGrp/Desc1ASSUMPTION BY ADMINISTATOR
IRS990/OtherExpensesGrp/TotalAmt01977231
IRS990/OtherExpensesGrp/TotalAmt1-1021600
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015447
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Karen Trickle
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0HEALTH & WELFARE PLAN CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt014266392
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014266392
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt014562655
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02115974
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt016678761
IRS990/PYRevenuesLessExpensesAmt0132
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt016678629
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt016678761
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0192828
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-192828
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt01021600
IRS990ScheduleD/ExpensesSubtotalAmt014073564
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt01021600
IRS990ScheduleD/RevenueSubtotalAmt014266392
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 (ASC 740) FOOTNOTE The trust funding the Plan has received an exemption letter from the Internal Revenue Service dated July 11, 1997, stating that the trust is tax exempt under the provision of Section 501(c)(9) of the Internal Revenue Code (IRC) as a VEBA. Accordingly, the trust's net investment income is exempt from income taxes. The plan administrator believes that the Plan is currently designed and being operated in compliance with the applicable requirements of the IRC. 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 (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2014 and 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits or any tax periods in progress. The Plan is no longer subject to income tax examinations for the years prior to the December 31, 2011 filing.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Assumption of Expenses / liabilities post termination -$1,021,600
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part XII, LIne 2d
IRS990ScheduleD/TotalExpensesPerForm990Amt014073564
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt014266392
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt014266392
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt015095164
IRS990ScheduleJ/EquityBasedCompArrngmInd0true
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0207500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt156926
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt240619
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt325633
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0462509
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1311070
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2181793
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3163074
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt08721
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt18983
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt25896
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt35871
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt024845
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt126
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt28896
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt316146
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0264555
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt129946
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt231358
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt36637
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANDRE FERNANDEZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JASON GRAHAM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2KAREN O TRICKLE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3JEFFREY KLUEVER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0968130
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1406951
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2268562
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3217361
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Methods for establishing compensation The related organization uses the following methods for establishing compensation of the organization's CEO/Executive Director: Compensation Committee, Written Employment Contract, Independent Compensation Consultant, Compensation Survey or Study, and Approval by the Board or Compensation Committee.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1Payments from Supplemental nonqualified retirement plan Karen Trickle and Andre Fernandez are participants in a Journal Communications, Inc. nonqualified defined retirement plan. They did not receive any payments pursuant to the plan in 2014. Benefit accruals under this plan are permanently suspended.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt2Payments from Equity-based compensation arrangement Andre Fernandez (27,295 shares for $244,921.92); Jason Graham (3,483 shares for $29,946.27); Karen Trickle (3,513 shares for $31,357.70); Jeff Kluever (500 shares for $4,570.00)
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule J, Part I, Line 4B
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule J, Part I, Line 4C
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0true
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0VEBA trust liabilities upon trust term
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02014-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0200020198
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0-1021600
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0CORPORATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0Journal Communications Inc
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0333 W State St
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Milwaukee
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0WI
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd053203
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Cease Conducting or Significant Changes to Program Services Effective December 31, 2014, the trust was terminated and the remaining trust assets were distributed in accordance with the Trust Agreement. The Plan is now directly funded by Journal Communications, Inc. Form 990, Part VI, Section A, Line 2 Officers' Business Relationships Andre Fernandez, Jason Graham, and Karen O. Trickle have a business relationship as officers of Journal Communications, Inc. (sponsor organization). Jeff Kluever is a key employee of Journal Communications, Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members or Stockholders The organization is an employee welfare benefit trust that had 2,829 members as of December 31, 2014 prior to the termination.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Process the Organization Uses to Review Form 990 The Form 990 was prepared by Grant Thornton LLP and reviewed by the organization's principal officer, Karen O. Trickle, Vice President and Treasurer of Journal Communications, Inc. (sponsor organization), prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Organization's Policy Regarding Making Certain Documents Public The organization makes its documents available for public inspection by providing copies on request. In addition, the organization distributes a summary annual report for the current year via mail to each participant in the plan.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)9 • $10M-$25M nonprofits