Civic Intelligence

Washington Business Services Health

990 • Fiscal year 2019 • EIN 46-7042893

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

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

81st percentile

0.33x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

52nd percentile

0.03x

Higher debt load relative to revenue than 52% of similar nonprofits.

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

Net Margin

37th percentile

0.3%

Higher net margin than 37% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$281,121

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

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

Asset Growth

63rd percentile

13%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

35th percentile

-0.3%

Faster revenue growth than 35% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$774,276

Up $86,392 (+13%) from 2018

Net Assets

Up

$521,571

Up $191,462 (+58%) from 2018

Liabilities

Down

$252,705

Down $105,070 (-29%) from 2018

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin37th percentile

Revenue

Down

$7,711,604

Down $23,174 (-0.3%) from 2018

Expenses

Down

$7,686,809

Down $19,431 (-0.3%) from 2018

Net Income

Down

$24,795

Down $3,743 (-13%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

$1.5M$1.0M$500K$0Assets 2015: $479,801Liabilities 2015: $138,844Net Assets 2015: $340,9572015Assets 2016: $497,633Liabilities 2016: $222,227Net Assets 2016: $275,4062016Assets 2017: $525,499Liabilities 2017: $223,928Net Assets 2017: $301,5712017Assets 2018: $687,884Liabilities 2018: $357,775Net Assets 2018: $330,1092018Assets 2019: $774,276Liabilities 2019: $252,705Net Assets 2019: $521,5712019Assets 2020: $999,531Liabilities 2020: $452,181Net Assets 2020: $547,3502020Assets 2021: $726,471Liabilities 2021: $84,443Net Assets 2021: $642,0282021Assets 2022: $712,674Liabilities 2022: $70,158Net Assets 2022: $642,5162022Assets 2023: $956,202Liabilities 2023: $207,824Net Assets 2023: $748,3782023Assets 2024: $1,028,091Liabilities 2024: $146,891Net Assets 2024: $881,2002024

Highlighted filing

2019

Assets$774,276
Liabilities$252,705
Net Assets$521,571
Open 2019 Filing

Operations Trend

Revenue Growth35th percentile

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

$30M$20M$10M$0-$10MRevenue 2015: $23,111,494Expenses 2015: $22,933,824Net Income 2015: $177,6702015Revenue 2016: $6,517,038Expenses 2016: $6,582,589Net Income 2016: -$65,5512016Revenue 2017: $5,889,323Expenses 2017: $5,863,158Net Income 2017: $26,1652017Revenue 2018: $7,734,778Expenses 2018: $7,706,240Net Income 2018: $28,5382018Revenue 2019: $7,711,604Expenses 2019: $7,686,809Net Income 2019: $24,7952019Revenue 2020: $9,158,485Expenses 2020: $9,133,788Net Income 2020: $24,6972020Revenue 2021: $8,476,048Expenses 2021: $8,381,776Net Income 2021: $94,2722021Revenue 2022: $6,646,988Expenses 2022: $6,646,833Net Income 2022: $1552022Revenue 2023: $7,648,137Expenses 2023: $7,579,310Net Income 2023: $68,8272023Revenue 2024: $11,686,169Expenses 2024: $11,563,053Net Income 2024: $123,1162024

Highlighted filing

2019

Revenue$7,711,604
Expenses$7,686,809
Net Income$24,795
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$7,711,604
Mission and Program Overview

Mission

To provide health & welfare benefits to employees of participating employers.

To provide health and welfare benefits to participating employers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$687,884$610,826▼ $77,058
Accounts Receivable-$163,450-
Total Assets$687,884$774,276▲ $86,392
Liabilities
Deferred Revenue$308,819$204,481▼ $104,338
Accounts Payable and Accrued Expenses$48,956$48,224▼ $732
Total Liabilities$357,775$252,705▼ $105,070
Net Assets / Fund Balance
Net Assets With Donor Restrictions$330,109$521,571▲ $191,462
Total Net Assets Fund Balance$330,109$521,571▲ $191,462
Total Liabilities and Net Assets / Fund Balance$687,884$774,276▲ $86,392
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleOtherTotal
James DewaltAdministrato$281,121$281,121

Board Members and Trustees

NameTitle
Participating Employers - See ListTrustees
James DewaltAdministrator
Revenue and Support

Revenue Composition

Contributions and Grants
$7,711,604
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,711,604
Change in Net Assets
$24,795

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,711,604
Revenue Not Reported on Form 990
$166,667
Total Revenue per Audited Statements
$7,878,271
Total Revenue per Form 990
$7,711,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$866,774
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---$6,820,035
Other Expenses---$57,799
Advertising---$19,266
Fees for Services Accounting---$13,400
All Other Expenses---$3,217
Fees for Services Legal---$904
Office Expenses---$266
Total Functional Expenses$0$0$0$7,686,809

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,686,809
Total Expenses per Audited Statements$7,686,809
Total Expenses per Form 990$7,686,809
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$232,479
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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 business service 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 director of finance 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, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Pacific Business Resources Benefits
EIN
46-7042893
Phone
5093266885
Address
1206 N LINCOLN STREET SUITE 200, SPOKANE, WA 99201

Signing Officer

Name
James Dewalt
Title
Administrator
Phone
5093266885
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Dewalt
Formed
2014
Legal Domicile
Wa
Voting Board Members
70
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

Additional Explanations

Form 990, Part XI, Line 9

“Settlement proceeds 166,667”

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 (irs). The board of trustees believes the plan is designed and has been operated through december 31, 2019, in compliance with the applicable provisions of the irc. The plan is also subject to audit or examination by various regulatory jurisdictions. As of october 14, 2020, there were no audits or examinations in progress. 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 tax position that, more likely than not, would not be sustained upon examination by the irs. The plan sponsor 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 irs that could result in the disqualification of the plans tax-exempt status; however, there are no audits for any tax periods in progress. The plan sponsor believes it is no longer subject to income tax examination for years prior to 2016.”

Schedule D, Page 4, Part XI, Line 2D

“Settlement proceeds 166,667”

Raw XML Appendix333 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
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01206 N LINCOLN
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IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES DEWALT
IRS990/Form990PartVIISectionAGrp/PersonNm1PARTICIPATING EMPLOYERS - SEE LIST
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IRS990/Form990PartVIISectionAGrp/TitleTxt0ADMINISTRATO
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEES
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
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IRS990/MissionDesc0TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPATING EMPLOYERS.
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IRS990/NetAssetsOrFundBalancesEOYAmt0521571
IRS990/NondeductibleContributionsInd0false
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0BROKERAGE FEES
IRS990/OtherExpensesGrp/Desc1ADMINISTRATION FEES
IRS990/OtherExpensesGrp/Desc2CONSULTING FEES
IRS990/OtherExpensesGrp/Desc3ENDORSEMENT FEES
IRS990/OtherExpensesGrp/TotalAmt0385313
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IRS990/OtherExpensesGrp/TotalAmt2154130
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IRS990/PoliticalCampaignActyInd0false
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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 (IRS). THE BOARD OF TRUSTEES BELIEVES THE PLAN IS DESIGNED AND HAS BEEN OPERATED THROUGH DECEMBER 31, 2019, IN COMPLIANCE WITH THE APPLICABLE PROVISIONS OF THE IRC. THE PLAN IS ALSO SUBJECT TO AUDIT OR EXAMINATION BY VARIOUS REGULATORY JURISDICTIONS. AS OF OCTOBER 14, 2020, THERE WERE NO AUDITS OR EXAMINATIONS IN PROGRESS. 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 TAX POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN SPONSOR 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 IRS THAT COULD RESULT IN THE DISQUALIFICATION OF THE PLANS TAX-EXEMPT STATUS; HOWEVER, THERE ARE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN SPONSOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2016.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SETTLEMENT PROCEEDS 166,667
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION AND BENEFITS WERE PAID BY ASSOCIATED INDUSTRIES MANAGEMENT SERVICES (AIMS), A RELATED PARTY AND TPA FOR THE PLAN.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART III
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ADMIN SERVICES
IRS990/ScheduleORequiredInd0true
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 BUSINESS SERVICE 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 DIRECTOR OF FINANCE 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, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SETTLEMENT PROCEEDS 166,667
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
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ReturnHeader/ReturnTs02020-11-13T15:14:05-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$774,276
Liabilities
$252,705
Net assets
$521,571
Revenue
$7,711,604
Expenses
$7,686,809
Net income
$24,795
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.15$0.88$11.7$11.6$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.96$0.21$0.75$7.65$7.58$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.07$0.64$6.65$6.65$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.08$0.64$8.48$8.38$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.00$0.45$0.55$9.16$9.13$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.77$0.25$0.52$7.71$7.69$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.36$0.33$7.73$7.71$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.22$0.30$5.89$5.86$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.50$0.22$0.28$6.52$6.58$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.14$0.34$23.1$22.9$0.18