Civic Intelligence

Associated Employers Trust Commercial

990 • Fiscal year 2019 • EIN 46-7048407

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

88th percentile

0.47x

Higher debt load relative to assets than 88% of similar nonprofits.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

52nd percentile

0.04x

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

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

Net Margin

37th percentile

0.5%

Higher net margin than 37% of similar nonprofits.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$281,121

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

Asset Growth

76th percentile

20%

Faster asset growth than 76% of similar nonprofits.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

34th percentile

0.3%

Faster revenue growth than 34% of similar nonprofits.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$1,020,731

Up $172,441 (+20%) from 2018

Net Assets

Up

$539,918

Up $228,542 (+73%) from 2018

Liabilities

Down

$480,813

Down $56,101 (-10%) from 2018

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin37th percentile

Revenue

Up

$13,116,124

Up $35,320 (+0.3%) from 2018

Expenses

Up

$13,054,249

Up $3,426 (+0.0%) from 2018

Net Income

Up

$61,875

Up $31,894 (+106%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth76th 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

2019

Assets$1,020,731
Liabilities$480,813
Net Assets$539,918
Open 2019 Filing

Operations Trend

Revenue Growth34th 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

2019

Revenue$13,116,124
Expenses$13,054,249
Net Income$61,875
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
$13,116,124
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$841,697$857,281▲ $15,584
Accounts Receivable$6,593$163,450▲ $156,857
Total Assets$848,290$1,020,731▲ $172,441
Liabilities
Deferred Revenue$457,047$404,315▼ $52,732
Accounts Payable and Accrued Expenses$79,867$76,498▼ $3,369
Total Liabilities$536,914$480,813▼ $56,101
Net Assets / Fund Balance
Net Assets With Donor Restrictions$311,376$539,918▲ $228,542
Total Net Assets Fund Balance$311,376$539,918▲ $228,542
Total Liabilities and Net Assets / Fund Balance$848,290$1,020,731▲ $172,441
Compensation and Service Providers
Top Officer Pay92nd 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
$13,116,124
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$13,116,124
Change in Net Assets
$61,875

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,116,124
Revenue Not Reported on Form 990
$166,667
Total Revenue per Audited Statements
$13,282,791
Total Revenue per Form 990
$13,116,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,459,271
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---$11,594,978
Other Expenses---$98,261
Advertising---$32,754
Fees for Services Accounting---$13,400
All Other Expenses---$3,217
Fees for Services Legal---$904
Office Expenses---$268
Total Functional Expenses$0$0$0$13,054,249

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,054,249
Total Expenses per Audited Statements$13,054,249
Total Expenses per Form 990$13,054,249
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$395,599
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 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 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
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
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Dewalt
Formed
2014
Legal Domicile
Wa
Voting Board Members
122
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 taxexempt 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, 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 internal revenue service. 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 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. 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 Appendix334 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/BOYAmt079867
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt076498
IRS990/AccountsReceivableGrp/BOYAmt06593
IRS990/AccountsReceivableGrp/EOYAmt0163450
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPATING EMPLOYERS.
IRS990/AdvertisingGrp/TotalAmt032754
IRS990/AllOtherContributionsAmt013116124
IRS990/AllOtherExpensesGrp/TotalAmt03217
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt011594978
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ASSOCIATED INDUSTRIES MGMT SERVICES
IRS990/BooksInCareOfDetail/PhoneNum05093266885
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01206 N LINCOLN
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPOKANE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd099201
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0841697
IRS990/CashNonInterestBearingGrp/EOYAmt0857281
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt011594978
IRS990/CYContributionsGrantsAmt013116124
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01459271
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt061875
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt013054249
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt013116124
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0457047
IRS990/DeferredRevenueGrp/EOYAmt0404315
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0TO ADMINISTER THE ASSOCIATED EMPLOYERS TRUST COMMERCIAL CONSTRUCTION TRUST HEALTH AND WELFARE BENEFIT PLAN. THE PLAN PROVIDES MEDICAL, DENTAL, VISION, LIFE, ACCIDENTAL DEATH AND DISABILITY INSURANCE TO PARTICIPANTS AND THEIR DEPENDENTS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0311376
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0539918
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt013400
IRS990/FeesForServicesLegalGrp/TotalAmt0904
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt039.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt08789
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES DEWALT
IRS990/Form990PartVIISectionAGrp/PersonNm1PARTICIPATING EMPLOYERS - SEE LIST
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0272332
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0ADMINISTRATO
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEES
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt0122
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt013116124
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt031
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPATING EMPLOYERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0311376
IRS990/NetAssetsOrFundBalancesEOYAmt0539918
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt0268
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0166667
IRS990/OtherExpensesGrp/Desc0BROKERAGE FEES
IRS990/OtherExpensesGrp/Desc1ADMINISTRATION FEES
IRS990/OtherExpensesGrp/Desc2CONSULTING FEES
IRS990/OtherExpensesGrp/Desc3ENDORSEMENT FEES
IRS990/OtherExpensesGrp/TotalAmt0652839
IRS990/OtherExpensesGrp/TotalAmt1395599
IRS990/OtherExpensesGrp/TotalAmt2262029
IRS990/OtherExpensesGrp/TotalAmt398261
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES DEWALT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt011593849
IRS990/PYContributionsGrantsAmt013080804
IRS990/PYOtherExpensesAmt01456974
IRS990/PYRevenuesLessExpensesAmt029981
IRS990/PYTotalExpensesAmt013050823
IRS990/PYTotalRevenueAmt013080804
IRS990/ReconcilationRevenueExpnssAmt061875
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt013054249
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherRevenueAmt0166667
IRS990ScheduleD/RevenueNotReportedAmt0166667
IRS990ScheduleD/RevenueSubtotalAmt013116124
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AS A TAXEXEMPT 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, 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 INTERNAL REVENUE SERVICE. 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 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. 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
IRS990ScheduleD/TotalExpensesPerForm990Amt013054249
IRS990ScheduleD/TotalRevenuePerForm990Amt013116124
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt013282791
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013054249
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt010000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0261270
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt08789
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt01062
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES DEWALT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0281121
IRS990ScheduleJ/SeverancePaymentInd0false
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
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ASSOCIATED INDUSTRIES MGMT SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PLAN ADMIN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0395599
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 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 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
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0911485366
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PLAN ADMIN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ASSOCIATED INDUSTRIES MANAGEMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1PARTICIPATING EMPLOYERS - SEE LIST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine2Txt0SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine2Txt1ATTACHED
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01206 N LINCOLN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0SPOKANE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd099201
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0COMMERCIAL CONSTRUCTION INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0GROUP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0910131100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PLAN SPONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01206 N LINCOLN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPOKANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd099201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt011594978
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1395599
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0GAAP
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1GAAP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PARTICIPATING EMPLOYERS - SEE LIST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ASSOCIATED INDUSTRIES MANAGEMENT SE
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0L
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1M
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0848290
IRS990/TotalAssetsEOYAmt01020731
IRS990/TotalAssetsGrp/BOYAmt0848290
IRS990/TotalAssetsGrp/EOYAmt01020731
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt013116124
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt013054249
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0536914
IRS990/TotalLiabilitiesEOYAmt0480813
IRS990/TotalLiabilitiesGrp/BOYAmt0536914
IRS990/TotalLiabilitiesGrp/EOYAmt0480813
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0311376
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0539918
IRS990/TotalOtherCompensationAmt08789
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt013116124
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0848290
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01020731
IRS990/TotReportableCompRltdOrgAmt0272332
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01206 N LINCOLN STREET SUITE 200
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099201
IRS990/VotingMembersGoverningBodyCnt0122
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0AIIN.SITE-YM.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES DEWALT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05093266885
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATED EMPLOYERS TRUST
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMERCIAL CONSTRUCTION TRUST
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0467048407
ReturnHeader/Filer/PhoneNum05093266885
ReturnHeader/Filer/USAddress/AddressLine1Txt01206 N LINCOLN STREET SUITE 200
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099201
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId088E8E3E4BAC69E0C9162358B3AA4114E53627D17
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId088E8E3E4BAC69E0C9162358B3AA4114E53627D17
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt013.64.95.211
ReturnHeader/FilingSecurityInformation/IPDt02020-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:14:05
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/PreparationDt02020-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS DINGUS
ReturnHeader/ReturnTs02020-11-13T15:14:05-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,020,731
Liabilities
$480,813
Net assets
$539,918
Revenue
$13,116,124
Expenses
$13,054,249
Net income
$61,875
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
2019Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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