Civic Intelligence

Associated Employers Trust Commercial

990 • Fiscal year 2017 • EIN 46-7048407

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

89th percentile

0.60x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.05x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

38th percentile

0.4%

Higher net margin than 38% 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 3.0% of source-year revenue.

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

Asset Growth

92nd percentile

39%

Faster asset growth than 92% of similar nonprofits.

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

Revenue Growth

88th percentile

34%

Faster revenue growth than 88% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$708,313

Up $199,655 (+39%) from 2016

Net Assets

Up

$281,395

Up $49,673 (+21%) from 2016

Liabilities

Up

$426,918

Up $149,982 (+54%) from 2016

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin38th percentile

Revenue

Up

$8,768,197

Up $2,201,388 (+34%) from 2016

Expenses

Up

$8,731,620

Up $2,195,105 (+34%) from 2016

Net Income

Up

$36,577

Up $6,283 (+21%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2015: $379,132Liabilities 2015: $177,704Net Assets 2015: $201,4282015Assets 2016: $508,658Liabilities 2016: $276,936Net Assets 2016: $231,7222016Assets 2017: $708,313Liabilities 2017: $426,918Net Assets 2017: $281,3952017Assets 2018: $848,290Liabilities 2018: $536,914Net Assets 2018: $311,3762018Assets 2019: $1,020,731Liabilities 2019: $480,813Net Assets 2019: $539,9182019Assets 2020: $1,081,363Liabilities 2020: $479,940Net Assets 2020: $601,4232020Assets 2021: $980,681Liabilities 2021: $364,929Net Assets 2021: $615,7522021Assets 2022: $1,211,460Liabilities 2022: $617,906Net Assets 2022: $593,5542022Assets 2024: $2,150,522Liabilities 2024: $870,171Net Assets 2024: $1,280,3512024

Highlighted filing

2017

Assets$708,313
Liabilities$426,918
Net Assets$281,395
Open 2017 Filing

Operations Trend

Revenue Growth88th percentile

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

$30M$20M$10M$0-$10MRevenue 2015: $25,383,280Expenses 2015: $25,289,886Net Income 2015: $93,3942015Revenue 2016: $6,566,809Expenses 2016: $6,536,515Net Income 2016: $30,2942016Revenue 2017: $8,768,197Expenses 2017: $8,731,620Net Income 2017: $36,5772017Revenue 2018: $13,080,804Expenses 2018: $13,050,823Net Income 2018: $29,9812018Revenue 2019: $13,116,124Expenses 2019: $13,054,249Net Income 2019: $61,8752019Revenue 2020: $13,662,784Expenses 2020: $13,602,331Net Income 2020: $60,4532020Revenue 2021: $16,528,039Expenses 2021: $16,514,134Net Income 2021: $13,9052021Revenue 2022: $18,805,539Expenses 2022: $18,828,070Net Income 2022: -$22,5312022Revenue 2024: $27,326,395Expenses 2024: $27,050,923Net Income 2024: $275,4722024

Highlighted filing

2017

Revenue$8,768,197
Expenses$8,731,620
Net Income$36,577
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
$8,768,197
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$493,841$708,313▲ $214,472
Accounts Receivable$14,817--
Total Assets$508,658$708,313▲ $199,655
Liabilities
Deferred Revenue$220,307$371,894▲ $151,587
Accounts Payable and Accrued Expenses$56,040$55,024▼ $1,016
Other Liabilities$589--
Total Liabilities$276,936$426,918▲ $149,982
Net Assets / Fund Balance
Permanently Rstr Net Assets$231,722$281,395▲ $49,673
Total Net Assets Fund Balance$231,722$281,395▲ $49,673
Total Liabilities and Net Assets / Fund Balance$508,658$708,313▲ $199,655
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
$8,768,197
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$8,768,197
Change in Net Assets
$36,577

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,768,197
Total Revenue per Audited Statements
$8,768,197
Total Revenue per Form 990
$8,768,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$973,891
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---$7,757,729
Other Expenses---$174,578
Fees for Services Accounting---$7,825
Office Expenses---$2,738
All Other Expenses---$1,223
Information Technology---$533
Total Functional Expenses$0$0$0$8,731,620

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,731,620
Total Expenses per Audited Statements$8,731,620
Total Expenses per Form 990$8,731,620
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$350,777
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 construction 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 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, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Associated Employers Trust
EIN
46-7048407
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
113
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 Appendix322 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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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 CONSTRUCTION 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 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, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
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
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1PARTICIPATING EMPLOYERS - SEE LIST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine2Txt0SERVICES INC
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt07757729
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1350777
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1GAAP
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
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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/BusinessNameLine1Txt0ASSOCIATED EMPLOYERS TRUST
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMERCIAL CONSTRUCTION TRUST
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
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ReturnHeader/Filer/PhoneNum05093266885
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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
$708,313
Liabilities
$426,918
Net assets
$281,395
Revenue
$8,768,197
Expenses
$8,731,620
Net income
$36,577
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.87$1.28$27.3$27.1$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.62$0.59$18.8$18.8$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.36$0.62$16.5$16.5$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.48$0.60$13.7$13.6$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.48$0.54$13.1$13.1$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.54$0.31$13.1$13.1$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.71$0.43$0.28$8.77$8.73$0.04
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.28$0.23$6.57$6.54$0.03
2015Summary only. Only limited summary data is available for this year.$0.38$0.18$0.20$25.4$25.3$0.09