Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
990 • Fiscal year 2013 • EIN 52-1228768
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 38.5% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Assets
Up$148,671
Up $20,130 (+16%) from 2012
Net Assets
Up$52,435
Up $20,804 (+66%) from 2012
Liabilities
Down$96,236
Down $674 (-0.7%) from 2012
Revenue
$540,661
No earlier filing loaded for comparison.
Expenses
Down$519,857
Down $11,552 (-2.2%) from 2012
Net Income
$20,804
No earlier filing loaded for comparison.
The trust was established under a collective bargaining agreement by united food and commerical workers locals 27 and 400, and the participating employers, to provide legal service benefits to the fund's participants.
Established by ufcw international union, ufcw local union 27,ufcw local union 400 & participating employers, to provide legal service to eligible participants & their beneficiaries.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $79,085 | $102,929 | ▲ $23,844 |
| Accounts Receivable | $48,002 | $44,292 | ▼ $3,710 |
| Prepaid Expenses and Deferred Charges | $1,447 | $1,447 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $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 | - | - |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $128,541 | $148,671 | ▲ $20,130 |
| Other Assets Total | $7 | $3 | ▼ $4 |
| Liabilities | |||
| Other Liabilities | $75,662 | $76,363 | ▲ $701 |
| Accounts Payable and Accrued Expenses | $21,248 | $19,873 | ▼ $1,375 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $96,910 | $96,236 | ▼ $674 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $31,631 | $52,435 | ▲ $20,804 |
| Permanently Rstr Net Assets | $0 | $0 | → $0 |
| Temporarily Rstr Net Assets | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $31,631 | $52,435 | ▲ $20,804 |
| Total Liabilities and Net Assets / Fund Balance | $128,541 | $148,671 | ▲ $20,130 |
| Name | Title | Other | Total |
|---|---|---|---|
| Jennifer Harrison | Union Trustee | $123,183 | $123,183 |
| Name | Title |
|---|---|
| Donna Gwin | Employer Trustee/chairperson |
| Mark Federici | Union Trustee/secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $57,286 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $462,571 |
| Fees for Services Other | - | - | - | $32,096 |
| Fees for Services Accounting | - | - | - | $14,168 |
| Fees for Services Legal | - | - | - | $5,126 |
| Insurance | - | - | - | $4,350 |
| Office Expenses | - | - | - | $1,266 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $250 |
| Conferences and Meetings | - | - | - | $30 |
| Total Functional Expenses | $0 | $0 | $0 | $519,857 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $519,857 |
| Expenses per Audited Statements | $519,607 |
| Total Expenses per Audited Statements | $519,607 |
| Expenses Not Reported on Financial Statements | $250 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Liability | Amount |
|---|---|
| Benefit Obligations Payable | $76,363 |
“When a Trustee vacancy arises, the Fund's Trust Agreement provides that the United Food and Commercial Workers, International Union, AFL-CIO, Locals Nos. 27 and 400, have the power to appoint Union Trustees for the Fund, and the covered employers have the power to appoint Employer Trustees to the Fund.”
“The Board of Trustees is provided a draft of the Form 990 for review prior to the submission of the Form 990.”
“The Fund is maintained and administered in accordance with ERISA Sections 404 and 406 and the Fund's conflict of interest policy is set forth in ERISA Sections 404 and 406. The Board of Trustees monitors and enforces the Fund's compliance with ERISA, with the assistance of the Fund's professionals.”
“The Fund makes its governing documents, policies and financial statements available to participants and beneficiaries as required by Employee Retirement Income Security Act of 1974 (ERISA).”
“Generally accepted accounting principles require management to evaluate tax positions taken and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the tax positions taken by the Plan and concluded that as of December 31, 2013 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. Management believes the Plan is no longer subject to tax examinations for the years prior to 2010.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 21248 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 19873 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 48002 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 44292 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | ESTABLISHED BY UFCW INTERNATIONAL UNION, UFCW LOCAL UNION 27,UFCW LOCAL UNION 400 & PARTICIPATING EMPLOYERS, TO PROVIDE LEGAL SERVICE TO ELIGIBLE PARTICIPANTS & THEIR BENEFICIARIES. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 462571 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ASSOCIATED ADMINISTRATORS L |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4106836500 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 911 RIDGEBROOK RD |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | SPARKS |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 211529451 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 30 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 462571 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 58 |
| IRS990/CYOtherExpensesAmt | 0 | 57286 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 540603 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 20804 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 519857 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 540661 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | SERVED AS THE TRUST FOR A COLLECTIVELY BARGAINED, MULTIEMPLOYER WELFARE BENEFIT PLAN THAT PROVIDES SPECIFIED LEGAL SERVICES TO ELIGIBLE PARTICIPANTS AND BENEFICIARIES. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14168 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5126 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 32096 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 250 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 39.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 39.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 39.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 16850 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 19278 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DONNA GWIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARK FEDERICI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JENNIFER HARRISON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 191357 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 103905 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EMPLOYER TRUSTEE/CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | UNION TRUSTEE/SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | UNION TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1980 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 540661 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4350 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 58 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 58 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE TRUST WAS ESTABLISHED BY UNITED FOOD AND COMMERICAL WORKERS LOCALS 27 AND 400, AND THE PARTICIPATING EMPLOYERS, TO PROVIDE LEGAL SERVICE BENEFITS TO THE FUND'S PARTICIPANTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 31631 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 52435 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1266 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 7 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 75662 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 76363 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1447 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1447 |
| IRS990/PrincipalOfficerNm | 0 | MARK FEDERICI |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYERS CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 540603 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 540603 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 467344 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 860 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 64065 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 551219 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 20670 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 531409 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 552079 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 20804 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 79085 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 102929 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 250 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 519607 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 250 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 250 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 76363 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | BENEFIT OBLIGATIONS PAYABLE |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 250 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 540411 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Generally accepted accounting principles require management to evaluate tax positions taken and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the tax positions taken by the Plan and concluded that as of December 31, 2013 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. Management believes the Plan is no longer subject to tax examinations for the years prior to 2010. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2 - FIN 48 FOOTNOTE: |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 519857 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 76363 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 540661 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 540411 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 519607 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 184954 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 2567 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 14283 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 6403 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | MARK FEDERICI |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | UNION TRUSTEE/SECRETARY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 208207 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | When a Trustee vacancy arises, the Fund's Trust Agreement provides that the United Food and Commercial Workers, International Union, AFL-CIO, Locals Nos. 27 and 400, have the power to appoint Union Trustees for the Fund, and the covered employers have the power to appoint Employer Trustees to the Fund. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Board of Trustees is provided a draft of the Form 990 for review prior to the submission of the Form 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Fund is maintained and administered in accordance with ERISA Sections 404 and 406 and the Fund's conflict of interest policy is set forth in ERISA Sections 404 and 406. The Board of Trustees monitors and enforces the Fund's compliance with ERISA, with the assistance of the Fund's professionals. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Fund makes its governing documents, policies and financial statements available to participants and beneficiaries as required by Employee Retirement Income Security Act of 1974 (ERISA). |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART VI, SECTION A, LINE 7A - SELECTION OF TRUSTEES: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS, POLICIES & F/S: |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 0 | MAGRUDERS INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 1 | METROPOLITAN MEAT SEAFOOD AND POULTRY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 2 | SUPERVALU INC (SHOPPERS) |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 3 | UNION COMMUNICATION SERVICES INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 4 | UNITED OPTICAL (SPECTERA) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 0 | UFCW LOCAL 27 AFL-CIO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 1 | UFCW LOCAL NO 400 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 521265190 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 530241580 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(c)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | LABOR ORG |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | LABOR ORG |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 0 | 21 WEST ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 1 | 4301 GARDEN CITY DRIVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 0 | BALTIMORE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 1 | LANDOVER |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 1 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 0 | 21204 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 1 | 20785 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATIONS LISTED AS RELATED ARE ALL CONTRIBUTING EMPLOYERS TO THE LEGAL BENEFIT FUND AND INSTRUCTIONS ONLY REQUIRE THE NAME OF THE ORGANIZATIONS ON THIS FORM. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART IV - RELATED ORGANIZATIONS TAXABLE AS CORPORATIONS: |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | true |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 128541 |
| IRS990/TotalAssetsEOYAmt | 0 | 148671 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 128541 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 148671 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 519857 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 96910 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 96236 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 96910 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 96236 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 31631 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 52435 |
| IRS990/TotalOtherCompensationAmt | 0 | 36128 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 540603 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 58 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 540603 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 540661 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 128541 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 148671 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 295262 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 31631 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 52435 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 4301 GARDEN CITY DRIVE |
| IRS990/USAddress/City | 0 | LANDOVER |
| IRS990/USAddress/State | 0 | MD |
| IRS990/USAddress/ZIPCode | 0 | 20785 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARK FEDERICI DONNA GWIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | trustees |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4106836500 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | UNITED FOOD AND COMMERCIAL WORKERS UNIONS AND |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2 | 0 | CONTRIBUTING EMPLOYERS LEGAL BENEFITS FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UNIT |
| ReturnHeader/Filer/EIN | 0 | 521228768 |
| ReturnHeader/Filer/InCareOfNm | 0 | % ASSOCIATED ADMINISTRATORS L |
| ReturnHeader/Filer/PhoneNum | 0 | 3014593400 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 4301 GARDEN CITY DRIVE |
| ReturnHeader/Filer/USAddress/AddressLine2 | 0 | Suite 201 |
| ReturnHeader/Filer/USAddress/City | 0 | LANDOVER |
| ReturnHeader/Filer/USAddress/State | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 207856102 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | BOND BEEBE PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 4600 EAST-WEST HIGHWAY SUITE 900 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | BETHESDA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 208143423 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
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