Civic Intelligence

Graul'S Benefits Trust

990 • Fiscal year 2019 • EIN 52-1645447

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 19, 2020

7713 Bellona AvenueRuxton, MD 21204

(410) 823-6077

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

42nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Net Margin

63rd percentile

8.3%

Higher net margin than 63% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Asset Growth

98th percentile

384%

Faster asset growth than 98% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

87th percentile

30%

Faster revenue growth than 87% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$228,358

Up $181,191 (+384%) from 2018

Net Assets

Up

$228,358

Up $181,191 (+384%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$2,193,276

Up $500,988 (+30%) from 2018

Expenses

Up

$2,012,085

Up $155,362 (+8.4%) from 2018

Net Income

Up

$181,191

Up $345,626 (+210%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $236,155Liabilities 2010: $236,155Net Assets 2010: $02010Assets 2011: $453,975Liabilities 2011: $453,975Net Assets 2011: $02011Assets 2012: $600,093Liabilities 2012: $600,093Net Assets 2012: $02012Assets 2013: $578,270Liabilities 2013: $578,270Net Assets 2013: $02013Assets 2014: $179,632Liabilities 2014: $179,632Net Assets 2014: $02014Assets 2015: $98,608Liabilities 2015: $0Net Assets 2015: $98,6082015Assets 2016: $105,366Liabilities 2016: $0Net Assets 2016: $105,3662016Assets 2017: $211,603Liabilities 2017: $0Net Assets 2017: $211,6032017Assets 2018: $47,167Liabilities 2018: $0Net Assets 2018: $47,1672018Assets 2019: $228,358Liabilities 2019: $0Net Assets 2019: $228,3582019Assets 2020: $91,937Liabilities 2020: $0Net Assets 2020: $91,9372020Assets 2021: $94,107Liabilities 2021: $0Net Assets 2021: $94,1072021Assets 2022: $79,823Liabilities 2022: $0Net Assets 2022: $79,8232022Assets 2023: $223,484Liabilities 2023: $0Net Assets 2023: $223,4842023Assets 2024: $90,467Liabilities 2024: $0Net Assets 2024: $90,4672024Assets 2025: $86,060Liabilities 2025: $0Net Assets 2025: $86,0602025

Highlighted filing

2019

Assets$228,358
Liabilities$0
Net Assets$228,358

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,412,1792010Revenue 2011: $1,493,841Expenses 2011: $1,493,841Net Income 2011: $02011Revenue 2012: $1,962,753Expenses 2012: $1,962,753Net Income 2012: $02012Expenses 2013: $1,968,2392013Revenue 2014: $1,964,688Expenses 2014: $1,964,688Net Income 2014: $02014Revenue 2015: $1,911,302Expenses 2015: $1,812,694Net Income 2015: $98,6082015Revenue 2016: $1,859,242Expenses 2016: $1,852,485Net Income 2016: $6,7572016Revenue 2017: $1,949,615Expenses 2017: $1,843,378Net Income 2017: $106,2372017Revenue 2018: $1,692,288Expenses 2018: $1,856,723Net Income 2018: -$164,4352018Revenue 2019: $2,193,276Expenses 2019: $2,012,085Net Income 2019: $181,1912019Revenue 2020: $1,851,815Expenses 2020: $1,988,236Net Income 2020: -$136,4212020Revenue 2021: $2,084,239Expenses 2021: $2,082,069Net Income 2021: $2,1702021Revenue 2022: $2,042,549Expenses 2022: $2,056,833Net Income 2022: -$14,2842022Revenue 2023: $2,010,316Expenses 2023: $1,866,655Net Income 2023: $143,6612023Revenue 2024: $1,161,845Expenses 2024: $1,294,862Net Income 2024: -$133,0172024Revenue 2025: $1,565,553Expenses 2025: $1,569,960Net Income 2025: -$4,4072025

Highlighted filing

2019

Revenue$2,193,276
Expenses$2,012,085
Net Income$181,191
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 19, 2020
Return Version
2018v3.1
Gross Receipts
$2,193,276
Mission and Program Overview

Mission

Employee health and welfare benefit plan

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$47,167$228,358▲ $181,191
Prepaid Expenses and Deferred Charges-$167,611-
Cash and Non-Interest-Bearing Accounts$22,777$36,061▲ $13,284
Accounts Receivable$24,390$24,686▲ $296
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$47,167$228,358▲ $181,191
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$47,167$228,358▲ $181,191
Total Liabilities and Net Assets / Fund Balance$47,167$228,358▲ $181,191
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dennis GraulTrustee/pt Time
Harold GraulTrustee/pt Time
Kate PoffenbergerTrustee/pt Time
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,193,131
Investment Income
$145
Other Revenue
$0
Change in Net Assets
$181,191

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,193,276
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,193,276
Total Revenue per Form 990
$2,193,276
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,989,900
Other Expenses$22,185
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Employee Benefits$1,989,900--$1,989,900
Fees for Services Accounting$16,000--$16,000
Fees for Services Other$6,185--$6,185
Total Functional Expenses$2,012,085$0$0$2,012,085

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,012,085
Total Expenses per Audited Statements$2,012,085
Total Expenses per Form 990$2,012,085
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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 A, Line 2

Line 2 - certain officers and employees of one of the employers are administrators of the plan acting as fiduciaries and as trustees and are also participants in the plan.

Form 990, Part VI, Section A, Line 8A

Line 8a - not applicable since there is no board or administrative committee.

Form 990, Part VI, Section A, Line 8B

Line 8b - not applicable since there is no board or administrative committee.

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

Line 11a - the trustees review the form 990 before the return is filed.

Form 990, Part VI, Section C, Line 19

The governing documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
GRAUL'S BENEFITS TRUST
EIN
52-1645447
Phone
4108236077
Address
7713 BELLONA AVENUE, RUXTON, MD 21204

Signing Officer

Name
Kate Poffenberger
Title
Trustee/pt Time
Phone
4108236077
Signed
2020-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kate Poffenberger
Formed
1989
Legal Domicile
Md
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Gross Mendelsohn & Associates Pa
Address
1801 PORTER STREET SUITE 500, BALTIMORE, MD 21230
Preparer
Leonard B Rus
Phone
4106855512
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The plan, and the related trust fund established under the plan, qualify under section 501(c)(9) of the internal revenue code (the code) and are therefore not subject to tax under present income tax law. The plan and trust are required to operate in conformity with the code to maintain the tax-exempt status of the trust. The plan administrator believes the plan and trust are being operated in compliance with the applicable requirements of the code, and therefore, continue to qualify as tax-exempt. The plan's federal exempt tax returns are subject to examination by the irs, generally for a period of three years after the returns are filed.

Raw XML Appendix284 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN, AND THE RELATED TRUST FUND ESTABLISHED UNDER THE PLAN, QUALIFY UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (THE CODE) AND ARE THEREFORE NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAW. THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE CODE TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THE PLAN AND TRUST ARE BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE CODE, AND THEREFORE, CONTINUE TO QUALIFY AS TAX-EXEMPT. THE PLAN'S FEDERAL EXEMPT TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 8A - NOT APPLICABLE SINCE THERE IS NO BOARD OR ADMINISTRATIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 8B - NOT APPLICABLE SINCE THERE IS NO BOARD OR ADMINISTRATIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LINE 11A - THE TRUSTEES REVIEW THE FORM 990 BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8A
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0144.121.150.146
ReturnHeader/FilingSecurityInformation/IPDt02020-02-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm012:25:16
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0520982413
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GROSS MENDELSOHN & ASSOCIATES PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01801 PORTER STREET SUITE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALTIMORE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021230
ReturnHeader/PreparerPersonGrp/PhoneNum04106855512
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEONARD B RUS
ReturnHeader/ReturnTs02020-02-19T12:25:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.57$1.57$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.16$1.29$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$2.01$1.87$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$2.04$2.06$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$2.08$2.08$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.85$1.99$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$2.19$2.01$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$1.69$1.86$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$1.95$1.84$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.86$1.85$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$1.91$1.81$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.18$0.00$1.96$1.96$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.58$0.00$1.97
2012Summary only. Only limited summary data is available for this year.$0.60$0.60$0.00$1.96$1.96$0.00
2011Summary only. Only limited summary data is available for this year.$0.45$0.45$0.00$1.49$1.49$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.24$0.00$1.41