Civic Intelligence

Warehousemen Drivers and Helpers Benefit Association

990 • Fiscal year 2019 • EIN 41-0736525

Sep 01, 2018 to Aug 31, 2019 • Filed on Jun 26, 2020

3001 Metro Drive No 500Bloomington, MN 55425

(952) 854-0795

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

2019 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

2019 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2019

Net Margin

48th percentile

2.7%

Higher net margin than 48% of similar nonprofits.

2019 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

84th percentile

$167,855

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2019 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2019

Asset Growth

55th percentile

9.6%

Faster asset growth than 55% of similar nonprofits.

2019 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

41st percentile

1.5%

Faster revenue growth than 41% of similar nonprofits.

2019 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,192,741

Up $192,350 (+9.6%) from 2018

Net Assets

Up

$2,191,556

Up $191,165 (+9.6%) from 2018

Liabilities

Up

$1,185

Up $1,185 from 2018

Revenue

Up

$5,669,982

Up $86,079 (+1.5%) from 2018

Expenses

Down

$5,517,566

Down $169,274 (-3.0%) from 2018

Net Income

Up

$152,416

Up $255,353 (+248%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,298,711Liabilities 2011: $2,012Net Assets 2011: $1,296,6992011Assets 2012: $1,398,853Liabilities 2012: $549Net Assets 2012: $1,398,3042012Assets 2013: $1,794,076Liabilities 2013: $1,693Net Assets 2013: $1,792,3832013Assets 2014: $1,609,077Liabilities 2014: $1,067Net Assets 2014: $1,608,0102014Assets 2015: $1,311,778Liabilities 2015: $640Net Assets 2015: $1,311,1382015Assets 2016: $1,483,541Liabilities 2016: $756Net Assets 2016: $1,482,7852016Assets 2017: $2,089,933Liabilities 2017: $157Net Assets 2017: $2,089,7762017Assets 2018: $2,000,391Liabilities 2018: $0Net Assets 2018: $2,000,3912018Assets 2019: $2,192,741Liabilities 2019: $1,185Net Assets 2019: $2,191,5562019Assets 2020: $2,512,217Liabilities 2020: $308Net Assets 2020: $2,511,9092020Assets 2021: $2,909,918Liabilities 2021: $4,466Net Assets 2021: $2,905,4522021Assets 2022: $2,963,336Liabilities 2022: $0Net Assets 2022: $2,963,3362022Assets 2023: $3,230,361Liabilities 2023: $7,000Net Assets 2023: $3,223,3612023Assets 2024: $3,648,469Liabilities 2024: $1,314Net Assets 2024: $3,647,1552024

Highlighted filing

2019

Assets$2,192,741
Liabilities$1,185
Net Assets$2,191,556

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,452,150Expenses 2011: $1,428,077Net Income 2011: $24,0732011Revenue 2012: $1,606,859Expenses 2012: $1,515,082Net Income 2012: $91,7772012Revenue 2013: $1,974,427Expenses 2013: $1,594,527Net Income 2013: $379,9002013Revenue 2014: $4,224,432Expenses 2014: $4,468,485Net Income 2014: -$244,0532014Revenue 2015: $4,538,251Expenses 2015: $4,806,496Net Income 2015: -$268,2452015Revenue 2016: $4,989,685Expenses 2016: $4,831,309Net Income 2016: $158,3762016Revenue 2017: $5,315,372Expenses 2017: $4,731,051Net Income 2017: $584,3212017Revenue 2018: $5,583,903Expenses 2018: $5,686,840Net Income 2018: -$102,9372018Revenue 2019: $5,669,982Expenses 2019: $5,517,566Net Income 2019: $152,4162019Revenue 2020: $5,904,744Expenses 2020: $5,659,172Net Income 2020: $245,5722020Revenue 2021: $5,855,344Expenses 2021: $5,530,156Net Income 2021: $325,1882021Revenue 2022: $6,356,611Expenses 2022: $6,040,694Net Income 2022: $315,9172022Revenue 2023: $6,276,769Expenses 2023: $6,046,381Net Income 2023: $230,3882023Revenue 2024: $6,640,402Expenses 2024: $6,399,700Net Income 2024: $240,7022024

Highlighted filing

2019

Revenue$5,669,982
Expenses$5,517,566
Net Income$152,416
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Jun 26, 2020
Return Version
2018v3.2
Gross Receipts
$5,760,400
Mission and Program Overview

Mission

Payment of health care benefits for eligible participants and dependents as provided by the summary plan description.

To provide health benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,000,391$2,191,556▲ $191,165
Investments in Publicly Traded Securities$1,143,559$1,524,556▲ $380,997
Savings and Temporary Cash Investments$841,507$625,372▼ $216,135
Cash and Non-Interest-Bearing Accounts$8,166$35,314▲ $27,148
Prepaid Expenses and Deferred Charges$4,439$4,439→ $0
Accounts Receivable$2,720$3,060▲ $340
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,000,391$2,192,741▲ $192,350
Liabilities
Accounts Payable and Accrued Expenses$0$1,185▲ $1,185
Total Liabilities$0$1,185▲ $1,185
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,000,391$2,191,556▲ $191,165
Total Liabilities and Net Assets / Fund Balance$2,000,391$2,192,741▲ $192,350
Compensation and Service Providers

Employees

NameTitleOtherTotal
Scott GelharTrustee$167,855$167,855
Mike KutaTrustee - Alternate$157,910$157,910
Nathanial CochraneTrustee$42,685$42,685

Board Members and Trustees

NameTitle
Neil AhlstromTrustee
Sharon AdlerTrustee - Past
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,630,242
Investment Income
$39,719
Other Revenue
$21
Change in Net Assets
$152,416

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,662,199
Revenue Not Reported on Financial Statements
$7,783
Revenue Not Reported on Form 990
$38,749
Total Revenue per Audited Statements
$5,700,948
Total Revenue per Form 990
$5,669,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,206
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---$5,393,360
Fees for Services Other---$85,050
Fees for Services Accounting---$14,348
Fees for Service Investment Mgmnt Fees---$7,783
Insurance---$7,559
Fees for Services Legal---$6,367
Office Expenses---$2,049
Conferences and Meetings---$1,050
Total Functional Expenses$0$0$0$5,517,566

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,517,566
Expenses per Audited Statements$5,509,783
Total Expenses per Audited Statements$5,509,783
Expenses Not Reported on Financial Statements$7,783
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Although the trustees retain ultimate responsibility, the board of trustees has delegated the day to day administrative duties to wilson-mcshane corporation as the third party administrator of the plan.

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

Union trustees are appointed by currently seated union trustees on behalf of the participating local union, employer trustees are appointed by currently seated employer trustees on behalf of participating employers.

Form 990, Part VI, Section A, Line 8B

There are no committees that have authority to act on behalf of the governing body.

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

Form 990 is provided to and reviewed by the entire board of trustees before it is filed.

Form 990, Part VI, Section C, Line 19

The plan makes its governing documents and financial statements available upon request at the plan office in bloomington, mn.

Filing and Contact Details

Filer

Filer Name
Warehousemen Drivers and Helpers
EIN
41-0736525
Phone
9528540795
Address
3001 METRO DRIVE NO 500, BLOOMINGTON, MN 55425

Signing Officer

Name
Scott Gelhar
Title
Trustee
Phone
9528540795
Signed
2020-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Gelhar
Formed
1954
Legal Domicile
Mn
Voting Board Members
2
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
6800 FRANCE AVENUE SO SUITE 550, EDINA, MN 55435
Preparer
Eric C Baertsch
Phone
9528413950
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require the plan to evaluate tax positions taken and recognize a tax liability if the plan has taken uncertain tax positions that more likely than not would not be sustained upon examination by tax authorities. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML Appendix361 raw XML fields

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

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IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE - ALTERNATE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE - PAST
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN UNCERTAIN TAX POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALTHOUGH THE TRUSTEES RETAIN ULTIMATE RESPONSIBILITY, THE BOARD OF TRUSTEES HAS DELEGATED THE DAY TO DAY ADMINISTRATIVE DUTIES TO WILSON-MCSHANE CORPORATION AS THE THIRD PARTY ADMINISTRATOR OF THE PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNION TRUSTEES ARE APPOINTED BY CURRENTLY SEATED UNION TRUSTEES ON BEHALF OF THE PARTICIPATING LOCAL UNION, EMPLOYER TRUSTEES ARE APPOINTED BY CURRENTLY SEATED EMPLOYER TRUSTEES ON BEHALF OF PARTICIPATING EMPLOYERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PROVIDED TO AND REVIEWED BY THE ENTIRE BOARD OF TRUSTEES BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PLAN MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT THE PLAN OFFICE IN BLOOMINGTON, MN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2CONTRIBUTING EMPLOYER
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt6CONTRIBUTING EMPLOYER
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1MEAD METALS INC
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5TIMESAVERS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6HUDSON DUFFY
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IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/VotingMembersGoverningBodyCnt02
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-09-10 13:11:23Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT GELHAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09528540795
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAREHOUSEMEN DRIVERS AND HELPERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BENEFIT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WARE
ReturnHeader/Filer/EIN0410736525
ReturnHeader/Filer/PhoneNum09528540795
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ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:21:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320043599
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEGACY PROFESSIONALS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06800 FRANCE AVENUE SO SUITE 550
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EDINA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055435
ReturnHeader/PreparerPersonGrp/PhoneNum09528413950
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC C BAERTSCH
ReturnHeader/ReturnTs02020-07-07T10:01:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.65$0.00$3.65$6.64$6.40$0.24
2023Detailed filing. Detailed filing data is available for this year.$3.23$0.01$3.22$6.28$6.05$0.23
2022Detailed filing. Detailed filing data is available for this year.$2.96$0.00$2.96$6.36$6.04$0.32
2021Detailed filing. Detailed filing data is available for this year.$2.91$0.00$2.91$5.86$5.53$0.33
2020Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$5.90$5.66$0.25
2019Detailed filing. Detailed filing data is available for this year.$2.19$0.00$2.19$5.67$5.52$0.15
2018Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$5.58$5.69$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$5.32$4.73$0.58
2016Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$4.99$4.83$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$4.54$4.81$0.27
2014Summary only. Only limited summary data is available for this year.$1.61$0.00$1.61$4.22$4.47$0.24
2013Summary only. Only limited summary data is available for this year.$1.79$0.00$1.79$1.97$1.59$0.38
2012Summary only. Only limited summary data is available for this year.$1.40$0.00$1.40$1.61$1.52$0.09
2011Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$1.45$1.43$0.02