Civic Intelligence

Greater Columbia Manufacturing Benefits Trust

990 • Fiscal year 2017 • EIN 46-7038595

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 24, 2018

Organization ProfileAIIN.SITE-YM.COM

View Organization Page

1206 N Lincoln Street Suite 200Spokane, WA 99201

(509) 326-6885

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.76x

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

2017 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

55th percentile

0.04x

Higher debt load relative to revenue than 55% of similar nonprofits.

2017 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2017

Net Margin

32nd percentile

-0.1%

Higher net margin than 32% of similar nonprofits.

2017 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$267,242

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2017 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2017

Asset Growth

22nd percentile

-3.7%

Faster asset growth than 22% of similar nonprofits.

2017 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

96th percentile

94%

Faster revenue growth than 96% of similar nonprofits.

2017 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$304,875

Down $11,752 (-3.7%) from 2016

Net Assets

Up

$71,695

Up $10,174 (+17%) from 2016

Liabilities

Down

$233,180

Down $21,926 (-8.6%) from 2016

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin32nd percentile

Revenue

Up

$5,439,799

Up $2,634,977 (+94%) from 2016

Expenses

Up

$5,446,284

Up $2,636,204 (+94%) from 2016

Net Income

Down

-$6,485

Down $1,227 (-23%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$600K$400K$200K$0Assets 2015: $83,828Liabilities 2015: $17,049Net Assets 2015: $66,7792015Assets 2016: $316,627Liabilities 2016: $255,106Net Assets 2016: $61,5212016Assets 2017: $304,875Liabilities 2017: $233,180Net Assets 2017: $71,6952017Assets 2018: $352,760Liabilities 2018: $267,292Net Assets 2018: $85,4682018Assets 2019: $450,099Liabilities 2019: $182,713Net Assets 2019: $267,3862019Assets 2020: $387,892Liabilities 2020: $127,497Net Assets 2020: $260,3952020Assets 2021: $330,981Liabilities 2021: $73,723Net Assets 2021: $257,2582021Assets 2022: $305,530Liabilities 2022: $73,379Net Assets 2022: $232,1512022Assets 2023: $280,161Liabilities 2023: $113,596Net Assets 2023: $166,5652023Assets 2024: $287,721Liabilities 2024: $111,914Net Assets 2024: $175,8072024

Highlighted filing

2017

Assets$304,875
Liabilities$233,180
Net Assets$71,695
Open 2017 Filing

Operations Trend

Revenue Growth96th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $7,283,389Expenses 2015: $7,256,899Net Income 2015: $26,4902015Revenue 2016: $2,804,822Expenses 2016: $2,810,080Net Income 2016: -$5,2582016Revenue 2017: $5,439,799Expenses 2017: $5,446,284Net Income 2017: -$6,4852017Revenue 2018: $6,474,638Expenses 2018: $6,460,865Net Income 2018: $13,7732018Revenue 2019: $5,853,960Expenses 2019: $5,838,709Net Income 2019: $15,2512019Revenue 2020: $5,824,893Expenses 2020: $5,832,966Net Income 2020: -$8,0732020Revenue 2021: $5,794,753Expenses 2021: $5,798,199Net Income 2021: -$3,4462021Revenue 2022: $5,774,830Expenses 2022: $5,800,270Net Income 2022: -$25,4402022Revenue 2023: $5,085,697Expenses 2023: $5,078,290Net Income 2023: $7,4072023Revenue 2024: $4,132,516Expenses 2024: $4,119,259Net Income 2024: $13,2572024

Highlighted filing

2017

Revenue$5,439,799
Expenses$5,446,284
Net Income-$6,485
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 24, 2018
Return Version
2017v2.3
Gross Receipts
$5,439,799
Mission and Program Overview

Mission

To provide health and welfare benefits to participating employers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$297,235$303,838▲ $6,603
Accounts Receivable$19,392$1,037▼ $18,355
Total Assets$316,627$304,875▼ $11,752
Liabilities
Deferred Revenue$213,346$196,526▼ $16,820
Accounts Payable and Accrued Expenses$41,011$36,654▼ $4,357
Other Liabilities$749--
Total Liabilities$255,106$233,180▼ $21,926
Net Assets / Fund Balance
Permanently Rstr Net Assets$61,521$71,695▲ $10,174
Total Net Assets Fund Balance$61,521$71,695▲ $10,174
Total Liabilities and Net Assets / Fund Balance$316,627$304,875▼ $11,752
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleOtherTotal
James DewaltAdministrato$267,242$267,242

Board Members and Trustees

NameTitle
Participating Employers - See ListTrustees
James DewaltAdministrator
Revenue and Support

Revenue Composition

Contributions and Grants
$5,439,799
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,439,799
Change in Net Assets
$-6,485

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,439,799
Total Revenue per Audited Statements
$5,439,799
Total Revenue per Form 990
$5,439,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$609,076
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---$4,837,208
Other Expenses---$108,942
Fees for Services Accounting---$7,825
Office Expenses---$1,527
Information Technology---$533
Total Functional Expenses$0$0$0$5,446,284

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,446,284
Total Expenses per Audited Statements$5,446,284
Total Expenses per Form 990$5,446,284
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Associated Industries Mgmt ServicesPlan AdminAdmin ServicesNo$217,884
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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, Page 6, Part VI, Line 3

“The trust contracts with associated industries management services, inc. (aims) as the third party administrator for the trust and utilizes an employee of aims as its administrator.”

Form 990, Page 6, Part VI, Line 6

“The trust has voting members. Voting membership is available to participating employers in the manufacturing industry in the state of washington.”

Form 990, Page 6, Part VI, Line 7A

“Each participating employer is entitled one vote and designates an individual from their organization to act as trustee.”

Form 990, Page 6, Part VI, Line 8B

“No separate committees currently exist.”

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

“A copy of the 990 is provided to the administrator and aims vp of finance & benefit services who review the form, schedules and related attachments. Any comments or questions are addressed with the preparer before approval of the 990. Once management is satisfied with the 990, the administrator signs the form 8879-eo authorizing the preparer to e-file the return.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Greater Columbia Manufacturing
EIN
46-7038595
Phone
5093266885
Address
1206 N LINCOLN STREET SUITE 200, SPOKANE, WA 99201

Signing Officer

Name
James Dewalt
Title
Administrator
Phone
5093266885
Signed
2018-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Dewalt
Formed
2014
Legal Domicile
Wa
Voting Board Members
48
Independent Board Members
0
Employees
0

Preparer

Firm
Dingus Zarecor & Associates Pllc
Address
12015 E MAIN AVE, SPOKANE VALLEY, WA 99206
Preparer
Thomas Dingus
Phone
5092420874
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The trust is qualified pursuant to section 501(c)(9) of the internal revenue code (irc) as a tax-exempt organization and a favorable tax determination letter has been obtained from the internal revenue service. The board of trustees believes the plan is designed and has been operated through december 31, 2017 in compliance with the applicable provisions of the irc. The plan is also subject to audit or examination by various regulatory jurisdictions. Accounting principals 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 tax position that, more likely than not, would not be sustained upon examination by the internal revenue service. The plan administrator has analyzed the tax positions taken or expected to be taken that would require recognition of the liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions, and the plan could be subject to income tax if certain issues were found by the internal revenue service that could result in the disqualification of the plans tax-exempt status; however, there are no audits for any tax periods in progress.”

Raw XML Appendix323 raw XML fields

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

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AS A TAX-EXEMPT ORGANIZATION AND A FAVORABLE TAX DETERMINATION LETTER HAS BEEN OBTAINED FROM THE INTERNAL REVENUE SERVICE. THE BOARD OF TRUSTEES BELIEVES THE PLAN IS DESIGNED AND HAS BEEN OPERATED THROUGH DECEMBER 31, 2017 IN COMPLIANCE WITH THE APPLICABLE PROVISIONS OF THE IRC. THE PLAN IS ALSO SUBJECT TO AUDIT OR EXAMINATION BY VARIOUS REGULATORY JURISDICTIONS. ACCOUNTING PRINCIPALS 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 TAX POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF THE LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, AND THE PLAN COULD BE SUBJECT TO INCOME TAX IF CERTAIN ISSUES WERE FOUND BY THE INTERNAL REVENUE SERVICE THAT COULD RESULT IN THE DISQUALIFICATION OF THE PLANS TAX-EXEMPT STATUS; HOWEVER, THERE ARE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUST CONTRACTS WITH ASSOCIATED INDUSTRIES MANAGEMENT SERVICES, INC. (AIMS) AS THE THIRD PARTY ADMINISTRATOR FOR THE TRUST AND UTILIZES AN EMPLOYEE OF AIMS AS ITS ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUST HAS VOTING MEMBERS. VOTING MEMBERSHIP IS AVAILABLE TO PARTICIPATING EMPLOYERS IN THE MANUFACTURING INDUSTRY IN THE STATE OF WASHINGTON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH PARTICIPATING EMPLOYER IS ENTITLED ONE VOTE AND DESIGNATES AN INDIVIDUAL FROM THEIR ORGANIZATION TO ACT AS TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO SEPARATE COMMITTEES CURRENTLY EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE 990 IS PROVIDED TO THE ADMINISTRATOR AND AIMS VP OF FINANCE & BENEFIT SERVICES WHO REVIEW THE FORM, SCHEDULES AND RELATED ATTACHMENTS. ANY COMMENTS OR QUESTIONS ARE ADDRESSED WITH THE PREPARER BEFORE APPROVAL OF THE 990. ONCE MANAGEMENT IS SATISFIED WITH THE 990, THE ADMINISTRATOR SIGNS THE FORM 8879-EO AUTHORIZING THE PREPARER TO E-FILE THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C6
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PLAN SPONS
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
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IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt04837208
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1217884
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0GAAP
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1GAAP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PARTICIPATING EMPLOYERS - SEE LIST
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IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0316627
IRS990/TotalAssetsEOYAmt0304875
IRS990/TotalAssetsGrp/BOYAmt0316627
IRS990/TotalAssetsGrp/EOYAmt0304875
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt05439799
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0255106
IRS990/TotalLiabilitiesEOYAmt0233180
IRS990/TotalLiabilitiesGrp/BOYAmt0255106
IRS990/TotalLiabilitiesGrp/EOYAmt0233180
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt071695
IRS990/TotalOtherCompensationAmt028819
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05439799
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0316627
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0304875
IRS990/TotReportableCompRltdOrgAmt0238423
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099201
IRS990/VotingMembersGoverningBodyCnt048
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0AIIN.SITE-YM.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES DEWALT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05093266885
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GREATER COLUMBIA MANUFACTURING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BENEFITS TRUST
ReturnHeader/Filer/BusinessNameControlTxt0GREA
ReturnHeader/Filer/EIN0467038595
ReturnHeader/Filer/PhoneNum05093266885
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ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07AE59EE715E8C752EF5DE0EF2B4A5847F26059E4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AB0260C9A42DF407710DF0D66D93E7824888E325
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt063.131.236.90
ReturnHeader/FilingSecurityInformation/IPDt02018-11-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm022:48:08
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200079326
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DINGUS ZARECOR & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012015 E MAIN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099206
ReturnHeader/PreparerPersonGrp/PhoneNum05092420874
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS DINGUS
ReturnHeader/ReturnTs02018-11-11T20:48:08-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$304,875
Liabilities
$233,180
Net assets
$71,695
Revenue
$5,439,799
Expenses
$5,446,284
Net income
-$6,485
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.29$0.11$0.18$4.13$4.12$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.28$0.11$0.17$5.09$5.08$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.31$0.07$0.23$5.77$5.80$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.33$0.07$0.26$5.79$5.80$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.13$0.26$5.82$5.83$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.45$0.18$0.27$5.85$5.84$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.35$0.27$0.09$6.47$6.46$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.30$0.23$0.07$5.44$5.45$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.26$0.06$2.80$2.81$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.08$0.02$0.07$7.28$7.26$0.03