Civic Intelligence

Osba Employee Benefits Trust

990 • Fiscal year 2017 • EIN 47-6322653

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 19, 2017

1054 E Broadway StBolivar, MO 65613

(417) 777-7570

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.21x

Higher debt load relative to assets than 72% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

57th percentile

0.06x

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

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Net Margin

60th percentile

7.8%

Higher net margin than 60% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

78th percentile

$172,302

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Asset Growth

93rd percentile

40%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

0.6%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$6,269,325

Up $1,799,729 (+40%) from 2016

Net Assets

Up

$4,954,158

Up $1,979,562 (+67%) from 2016

Liabilities

Down

$1,315,167

Down $179,833 (-12%) from 2016

Revenue

Up

$22,719,575

Up $146,212 (+0.6%) from 2016

Expenses

Up

$20,941,263

Up $916,476 (+4.6%) from 2016

Net Income

Down

$1,778,312

Down $770,264 (-30%) from 2016

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2016: $4,469,596Liabilities 2016: $1,495,000Net Assets 2016: $2,974,5962016Assets 2017: $6,269,325Liabilities 2017: $1,315,167Net Assets 2017: $4,954,1582017Assets 2018: $9,819,666Liabilities 2018: $3,681,886Net Assets 2018: $6,137,7802018Assets 2019: $9,326,024Liabilities 2019: $3,806,569Net Assets 2019: $5,519,4552019Assets 2020: $10,567,780Liabilities 2020: $6,016,856Net Assets 2020: $4,550,9242020Assets 2021: $14,757,419Liabilities 2021: $7,029,760Net Assets 2021: $7,727,6592021Assets 2022: $17,073,691Liabilities 2022: $7,188,259Net Assets 2022: $9,885,4322022Assets 2023: $27,905,760Liabilities 2023: $8,081,786Net Assets 2023: $19,823,9742023Assets 2024: $33,368,946Liabilities 2024: $9,651,230Net Assets 2024: $23,717,7162024Assets 2025: $25,908,677Liabilities 2025: $14,878,748Net Assets 2025: $11,029,9292025

Highlighted filing

2017

Assets$6,269,325
Liabilities$1,315,167
Net Assets$4,954,158

Operations Trend

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

$150M$100M$50M$0-$50MRevenue 2016: $22,573,363Expenses 2016: $20,024,787Net Income 2016: $2,548,5762016Revenue 2017: $22,719,575Expenses 2017: $20,941,263Net Income 2017: $1,778,3122017Revenue 2018: $25,924,472Expenses 2018: $23,774,600Net Income 2018: $2,149,8722018Revenue 2019: $30,612,133Expenses 2019: $29,688,357Net Income 2019: $923,7762019Revenue 2020: $46,854,989Expenses 2020: $44,074,146Net Income 2020: $2,780,8432020Revenue 2021: $58,782,987Expenses 2021: $52,764,223Net Income 2021: $6,018,7642021Revenue 2022: $62,893,620Expenses 2022: $57,873,007Net Income 2022: $5,020,6132022Revenue 2023: $80,854,208Expenses 2023: $67,179,333Net Income 2023: $13,674,8752023Revenue 2024: $84,041,689Expenses 2024: $75,842,138Net Income 2024: $8,199,5512024Revenue 2025: $123,882,108Expenses 2025: $130,147,417Net Income 2025: -$6,265,3092025

Highlighted filing

2017

Revenue$22,719,575
Expenses$20,941,263
Net Income$1,778,312
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 19, 2017
Return Version
2016v3.1
Gross Receipts
$22,719,575
Mission and Program Overview

Mission

NONE.

Provide medical, dental, and vision insurance to members of the ozark schools benefit association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,461,015$6,230,806▲ $1,769,791
Cash and Non-Interest-Bearing Accounts$8,581$38,519▲ $29,938
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$4,469,596$6,269,325▲ $1,799,729
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,495,000$1,293,750▼ $201,250
Accounts Payable and Accrued Expenses$0$21,417▲ $21,417
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,495,000$1,315,167▼ $179,833
Net Assets / Fund Balance
Unrestricted Net Assets$2,974,596$4,954,158▲ $1,979,562
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$2,974,596$4,954,158▲ $1,979,562
Total Liabilities and Net Assets / Fund Balance$4,469,596$6,269,325▲ $1,799,729
Compensation and Service Providers

Employees

NameTitleOtherTotal
Travis ShawPresident$136,057$136,057
Shannon SnowAt Large Member$125,498$125,498
Eric CooleyTreasurer$122,893$122,893
Matt DavisMember$120,238$120,238
Danny HumbleVice President$117,538$117,538
Ed VestSecretary$112,662$112,662
Danny DewittMember$112,376$112,376
Karl JansonAt Large Member$87,592$87,592

Board Members and Trustees

NameTitle
Tim RyanMember Beginning 10/16
Jason DialMember Ending 10/16
Revenue and Support

Revenue Composition

Contributions and Grants
$1,000
Program Service Revenue
$22,709,254
Investment Income
$9,321
Other Revenue
$0
Change in Net Assets
$1,778,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,689,087
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---$17,252,176
Fees for Services Other---$1,034,921
Fees for Services Legal---$13,092
Other Expenses---$9,464
Fees for Services Accounting---$4,305
Office Expenses---$3,048
Total Functional Expenses$0$0$0$20,941,263
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No

Governance Explanations

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

990 review process: the form 990 is prepared by an independent accounting firm using internal financial statements and information provided by the accounting department of the organization. The board of trustees is provided and reviews a full copy of the form 990 prior to filing with the irs.

Form 990, Part VI, Section C, Line 19

Document availability: the organization's governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Osba Employee Benefits Trust
EIN
47-6322653
In Care Of
% JESSICA HINES
Phone
4177777570
Address
1054 E BROADWAY ST, BOLIVAR, MO 65613

Signing Officer

Name
Danny Dewitt
Title
President
Signed
2017-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Dial
Formed
2014
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
0
Employees
0
Volunteers
10

Preparer

Firm
Bkd Llp
Address
910 E ST LOUIS 200/PO BOX 1190, SPRINGFIELD, MO 65806-2523
Preparer
Brian D Todd
Phone
4178658701
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Other changes in net assets: $ 201,250 change in claims incurred but not reported

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IRS990/OtherSalariesAndWagesGrp/TotalAmt00
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/TotalAmt00
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IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JASON DIAL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYEE & EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt022687540
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt121714
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt022687540
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121714
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt016468225
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02399
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03556562
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt022570964
IRS990/PYRevenuesLessExpensesAmt02548576
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt020024787
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt022573363
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01778312
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04461015
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06230806
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0138178
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1124800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt034124
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt144339
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1TIM RYAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0MEMBER ENDING 10/16
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1MEMBER BEGINNING 10/16
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
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IRS990ScheduleJ/SeverancePaymentInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 REVIEW PROCESS: THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM USING INTERNAL FINANCIAL STATEMENTS AND INFORMATION PROVIDED BY THE ACCOUNTING DEPARTMENT OF THE ORGANIZATION. THE BOARD OF TRUSTEES IS PROVIDED AND REVIEWS A FULL COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENT AVAILABILITY: THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER CHANGES IN NET ASSETS: $ 201,250 CHANGE IN CLAIMS INCURRED BUT NOT REPORTED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt4NA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd6N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd7N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd8N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd9N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd10N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd11N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd12N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd13N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd14N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd15N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd16N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd17N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd18N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd19N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd20N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd21N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd22N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd23N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd24N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd25N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd26N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd27N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd28N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd29N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd30N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd31N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd32N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd33N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AURORA SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1BOLIVAR SCHOOL DISTRICT

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