Civic Intelligence

Nea Members Insurance Trust

990 • Fiscal year 2023 • EIN 52-1126682

Sep 01, 2022 to Aug 31, 2023 • Filed on Jun 07, 2024

c/o MB 900 CLOPPER ROAD SUITE 300Gaithersburg, MD 20878

(301) 251-9600

Siviq Scores

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

Liabilities / Assets

76th percentile

0.22x

Higher debt load relative to assets than 76% of similar nonprofits.

2023 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2023

Liabilities / Revenue

83rd percentile

0.30x

Higher debt load relative to revenue than 83% of similar nonprofits.

2023 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2023

Net Margin

10th percentile

-28%

Higher net margin than 10% of similar nonprofits.

2023 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$489,413

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2023 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2023

Asset Growth

5th percentile

-14%

Faster asset growth than 5% of similar nonprofits.

2023 filings • 501(c)9 • $100M-$250M nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-9.8%

Faster revenue growth than 12% of similar nonprofits.

2023 filings • 501(c)9 • $100M-$250M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$132,885,298

Flat from 2023

Net Assets

Flat

$103,797,203

Flat from 2023

Liabilities

Flat

$29,088,095

Flat from 2023

Revenue

Flat

$97,675,120

Flat from 2023

Expenses

Flat

$125,453,352

Flat from 2023

Net Income

Flat

-$27,778,232

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2011: $129,052,840Liabilities 2011: $31,252,944Net Assets 2011: $97,799,8962011Assets 2012: $138,519,115Liabilities 2012: $30,893,689Net Assets 2012: $107,625,4262012Assets 2013: $152,877,108Liabilities 2013: $30,823,852Net Assets 2013: $122,053,2562013Assets 2014: $166,964,377Liabilities 2014: $28,650,561Net Assets 2014: $138,313,8162014Assets 2015: $159,666,197Liabilities 2015: $24,807,543Net Assets 2015: $134,858,6542015Assets 2016: $165,652,639Liabilities 2016: $25,879,728Net Assets 2016: $139,772,9112016Assets 2017: $172,375,140Liabilities 2017: $30,417,119Net Assets 2017: $141,958,0212017Assets 2018: $175,812,942Liabilities 2018: $30,431,733Net Assets 2018: $145,381,2092018Assets 2019: $169,100,821Liabilities 2019: $25,377,574Net Assets 2019: $143,723,2472019Assets 2020: $176,698,298Liabilities 2020: $28,211,018Net Assets 2020: $148,487,2802020Assets 2021: $192,678,262Liabilities 2021: $29,685,239Net Assets 2021: $162,993,0232021Assets 2022: $153,761,845Liabilities 2022: $23,573,721Net Assets 2022: $130,188,1242022Assets 2023: $132,885,298Liabilities 2023: $29,088,095Net Assets 2023: $103,797,2032023Assets 2023: $132,885,298Liabilities 2023: $29,088,095Net Assets 2023: $103,797,2032023Assets 2024: $123,933,591Liabilities 2024: $23,666,656Net Assets 2024: $100,266,9352024

Highlighted filing

2023

Assets$132,885,298
Liabilities$29,088,095
Net Assets$103,797,203

Operations Trend

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

$150M$100M$50M$0-$50MExpenses 2011: $106,559,9472011Expenses 2012: $103,605,4442012Expenses 2013: $102,883,8002013Revenue 2014: $110,288,770Expenses 2014: $110,376,473Net Income 2014: -$87,7032014Revenue 2015: $98,149,746Expenses 2015: $89,796,679Net Income 2015: $8,353,0672015Revenue 2016: $96,731,029Expenses 2016: $95,553,117Net Income 2016: $1,177,9122016Revenue 2017: $97,385,196Expenses 2017: $104,979,230Net Income 2017: -$7,594,0342017Revenue 2018: $109,710,451Expenses 2018: $101,873,360Net Income 2018: $7,837,0912018Revenue 2019: $100,987,816Expenses 2019: $96,138,601Net Income 2019: $4,849,2152019Revenue 2020: $103,083,951Expenses 2020: $101,311,319Net Income 2020: $1,772,6322020Revenue 2021: $114,296,496Expenses 2021: $115,870,932Net Income 2021: -$1,574,4362021Revenue 2022: $108,316,678Expenses 2022: $110,025,657Net Income 2022: -$1,708,9792022Revenue 2023: $97,675,120Expenses 2023: $125,453,352Net Income 2023: -$27,778,2322023Revenue 2023: $97,675,120Expenses 2023: $125,453,352Net Income 2023: -$27,778,2322023Revenue 2024: $102,704,192Expenses 2024: $104,470,050Net Income 2024: -$1,765,8582024

Highlighted filing

2023

Revenue$97,675,120
Expenses$125,453,352
Net Income-$27,778,232
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jun 7, 2024
Return Version
2022v5.0
Gross Receipts
$198,666,869
Mission and Program Overview

Mission

To provide certain employee welfare benefits to National Education Association(NEA) members and their dependents, pursuant to the NEA Members Insurance Plan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$118,345,694$106,735,924▼ $11,609,770
Rtn Earn Endowment Incm Other Fnds$130,188,124$103,797,203▼ $26,390,921
Investments Other Securities$14,924,326$16,538,209▲ $1,613,883
Savings and Temporary Cash Investments$14,899,604$1,756,110▼ $13,143,494
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$153,761,845$132,885,298▼ $20,876,547
Other Assets Total$5,592,221$7,855,055▲ $2,262,834
Liabilities
Accounts Payable and Accrued Expenses$5,795,162$13,637,246▲ $7,842,084
Deferred Revenue$11,646,576$9,914,190▼ $1,732,386
Other Liabilities$6,131,983$5,536,659▼ $595,324
Total Liabilities$23,573,721$29,088,095▲ $5,514,374
Net Assets / Fund Balance
Total Net Assets Fund Balance$130,188,124$103,797,203▼ $26,390,921
Total Liabilities and Net Assets / Fund Balance$153,761,845$132,885,298▼ $20,876,547

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$22,090--
Other Securities$9,641,351--
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Pearl Insurance Group LLCInsurance Administration1200 E Glen Avenue, 500 GRANT STREET, Peoria Heights, IL 61616$4,527,468
AmbaInsurance Administration6034W Courtyard Dr Ste 300, Austin, TX 78730$3,798,115
Buck Global LLCActuarial/Insurance consultingPO Box 207640, Dallas, TX 75320$247,573
Bny Mellon Assets ServicingInvestment ManagementONE BNY MELLON CENTER ROOM 1015, Pittsburgh, PA 15258$110,412
-Legal1920 L Street NW, Washington, DC 20036$105,879
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$89,500,268
Investment Income
$8,174,852
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-27,778,232

Audited Revenue Reconciliation

Revenue per Audited Statements
$97,675,120
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$19,602,236
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$117,277,356
Total Revenue per Form 990
$97,675,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$30,374,585
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---$95,078,767
Advertising---$21,746,096
Fees for Services Management---$3,934,837
Fees for Services Other---$2,864,953
Office Expenses---$729,910
Information Technology---$572,026
Fees for Service Investment Mgmnt Fees---$368,626
Fees for Services Legal---$105,879
Fees for Services Accounting---$44,000
Travel---$8,258
Total Functional Expenses$0$0$0$125,453,352

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$138,240,838
Total Expenses per Form 990$125,453,352
Expenses per Audited Statements$120,025,912
Expenses Not Reported on Form 990$18,214,926
Expenses Not Reported on Financial Statements$5,427,440
Other Expense Adjustments$5,427,440
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Disab Cl. Res.$3,862,000
Accrued Grace Period Reserve$1,530,125
Payable for Securities Purchased$144,534
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 9

Noel Candelaria-1201 16th Street Washington,DC 20036; Robert H. Chanin-5809 NicholsonLane#1403, North Bethesda, MD 20852; Mary Ann Blankenship-3950 Fauquier Ave., Richmond, VA 23227; Debra E. Goldberg-360 East 72nd Street, C2103, New York, NY 10021; Tyrone Hendrix 800 Troy-Schenectady Road, Latham, NY 12110; Susan V. Hussar-7522 Walnut HillLane, Falls Church, VA 22042; Judy L. Schaubach-27845 Bay Shore Dr.NW, Isanti MN 55040; Denise Specht-41 Sherburne Ave, St. Paul,MN 55103; Dennis Van Roekel-6840 N 18th Street, Phoenix,AZ 85016.

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

A copy of the final version of the form 990 was emailed to all members of the organization's governing body (the Trustees) who were asked to review it before it was filed with the IRS.

Form 990, Part VI, Section B, Line 12C

The organization annually advises all who perform services of the existence and substance of the policy, requires reporting by the staff of the service providers of compliance, and reviews actions of the staff regularly.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Nea Members Insurance Trust
EIN
52-1126682
Phone
3012519600
Address
c/o MB 900 CLOPPER ROAD SUITE 300, GAITHERSBURG, MD 20878

Signing Officer

Name
Noel Candelaria
Title
Trustee/Chairperson
Phone
2028227230
Signed
2024-06-07

Organization Details

Principal Officer
Noel Candelaria
Formed
1978
Legal Domicile
Dc
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
0
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

The Plan follows authoritative guidance for uncertainty in income taxes included in ASC Topic Income Taxes.These provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more than likely not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The Plan performed an evaluation of uncertain tax positions for the years ended August 31, 2023 and 2022, and determined that there were no matters that would require recognition in the financial statements. As of August 31, 2023, the statutes of limitations for the tax years 2019 through 2021 remains open with the U.S. Federal jurisdiction where a return is filed.

Schedule D, Part XI, Line 2D

Retiree Health program premium revenue

Schedule D, Part XII, Line 2D

Retiree Health program premium expense

Schedule D, Part XII, Line 4B

- Change in Total Benefit Obligations

Raw XML AppendixShowing 400 of 539 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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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04700723
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt014924326
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt016538209
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0118345694
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0106735924
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0100991749
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To provide certain employee welfare benefits to National Education Association(NEA) members and their dependents, pursuant to the NEA Members Insurance Plan.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0130188124
IRS990/NetAssetsOrFundBalancesEOYAmt0103797203
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03474129
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03474129
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01387311
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0729910
IRS990/OfficerMailingAddressInd01
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05592221
IRS990/OtherAssetsTotalGrp/EOYAmt07855055
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt06131983
IRS990/OtherLiabilitiesGrp/EOYAmt05536659
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0NOEL CANDELARIA
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0NEA MEMBER CONTRB- PREF-TERM
IRS990/ProgramServiceRevenueGrp/Desc1NEA MEMBER CONTRB-LIFE/ADD
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01939527
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt187560741
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01939527
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt187560741
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt083588566
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt013854130
IRS990/PYOtherExpensesAmt026437091
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt094462548
IRS990/PYRevenuesLessExpensesAmt0-1708979
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0110025657
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0108316678
IRS990/ReconcilationRevenueExpnssAmt0-27778232
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0130188124
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0103797203
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014899604
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01756110
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/ExpensesNotReportedAmt018214926
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05427440
IRS990ScheduleD/ExpensesSubtotalAmt0120025912
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01387310
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt023340
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt166467
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2205948
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3311
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4-633889
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt55093900
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt63080112
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt7-3224
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt822090
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Receivable for Securities Sold
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Accrued Dividends
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Accrued Interest
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Travel Advance
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4MN Unallocated Assets
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5MN Pref Term Life Receivable
IRS990ScheduleD/OtherAssetsOrgGrp/Desc6Group Life & AD&D Contributions Receivable - PEARL
IRS990ScheduleD/OtherAssetsOrgGrp/Desc7Group Life & AD&D Contributions Receivable
IRS990ScheduleD/OtherAssetsOrgGrp/Desc8Due to/from United American
IRS990ScheduleD/OtherExpensesIncludedAmt018214926
IRS990ScheduleD/OtherExpensesNotIncludedAmt05427440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0144534
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13862000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21530125
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payable for Securities Purchased
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued Disab Cl. Res.
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Accrued Grace Period Reserve
IRS990ScheduleD/OtherRevenueAmt018214926
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt04079112
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1314543
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt22503203
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt39641351
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ARTEMIS RE PTNRS FUND III LP
IRS990ScheduleD/OtherSecuritiesGrp/Desc1HATTERAS CORE ALTERNATIVES TE
IRS990ScheduleD/OtherSecuritiesGrp/Desc2STEPSTONE DIVERSITY I
IRS990ScheduleD/OtherSecuritiesGrp/Desc3ARIEL INTERNATIONAL DM/EM LLC
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt019602236
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt097675120
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Plan follows authoritative guidance for uncertainty in income taxes included in ASC Topic Income Taxes.These provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more than likely not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The Plan performed an evaluation of uncertain tax positions for the years ended August 31, 2023 and 2022, and determined that there were no matters that would require recognition in the financial statements. As of August 31, 2023, the statutes of limitations for the tax years 2019 through 2021 remains open with the U.S. Federal jurisdiction where a return is filed.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Retiree Health program premium revenue
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Retiree Health program premium expense
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3- Change in Total Benefit Obligations
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule D, Part XII, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule D, Part XII, Line 4b
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07855055
IRS990ScheduleD/TotalBookValueSecuritiesAmt016538209
IRS990ScheduleD/TotalExpensesPerForm990Amt0125453352
IRS990ScheduleD/TotalLiabilityAmt05536659
IRS990ScheduleD/TotalRevenuePerForm990Amt097675120
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0117277356
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0138240838
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0279730
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt082704
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt041616
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt085364
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Noel Candelaria
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Chairperson
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0489414

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$124$23.7$100$103$104$1.77
2023Detailed filing. Detailed filing data is available for this year.$133$29.1$104$97.7$125$27.8
2023Summary only. Only limited summary data is available for this year.$133$29.1$104$97.7$125$27.8
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$154$23.6$130$108$110$1.71
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$193$29.7$163$114$116$1.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$177$28.2$148$103$101$1.77
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$169$25.4$144$101$96.1$4.85
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$176$30.4$145$110$102$7.84
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$172$30.4$142$97.4$105$7.59
2016Detailed filing. Detailed filing data is available for this year.$166$25.9$140$96.7$95.6$1.18
2015Detailed filing. Detailed filing data is available for this year.$160$24.8$135$98.1$89.8$8.35
2014Detailed filing. Detailed filing data is available for this year.$167$28.7$138$110$110$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$153$30.8$122$103
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$139$30.9$108$104
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$129$31.3$97.8$107
Peer Organizations

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