Civic Intelligence

Man-U Service Contract Trust Fund

990 • Fiscal year 2023 • EIN 54-1008444

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 04, 2024

Organization ProfileN/A

View Organization Page

7130 Columbia Gateway Dr Rm AColumbia, MD 21046

(410) 872-9500

Siviq Scores

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

Liabilities / Assets

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

2023 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

42nd percentile

0.02x

Higher debt load relative to revenue than 42% of similar nonprofits.

2023 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2023

Net Margin

84th percentile

26%

Higher net margin than 84% of similar nonprofits.

2023 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

2023 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2023

Asset Growth

88th percentile

25%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

79th percentile

18%

Faster revenue growth than 79% of similar nonprofits.

2023 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$32,070,787

Up $6,362,924 (+25%) from 2022

Net Assets

Up

$31,760,784

Up $6,300,105 (+25%) from 2022

Liabilities

Up

$310,003

Up $62,819 (+25%) from 2022

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin84th percentile

Revenue

Up

$15,149,225

Up $2,296,901 (+18%) from 2022

Expenses

Down

$11,226,600

Down $123,021 (-1.1%) from 2022

Net Income

Up

$3,922,625

Up $2,419,922 (+161%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$40M$30M$20M$10M$0Assets 2011: $11,255,302Liabilities 2011: $833,382Net Assets 2011: $10,421,9202011Assets 2012: $13,613,083Liabilities 2012: $1,179,957Net Assets 2012: $12,433,1262012Assets 2013: $16,246,829Liabilities 2013: $1,125,656Net Assets 2013: $15,121,1732013Assets 2014: $16,857,718Liabilities 2014: $1,559,313Net Assets 2014: $15,298,4052014Assets 2015: $16,069,411Liabilities 2015: $1,685,853Net Assets 2015: $14,383,5582015Assets 2016: $16,748,956Liabilities 2016: $232,006Net Assets 2016: $16,516,9502016Assets 2017: $18,882,988Liabilities 2017: $275,573Net Assets 2017: $18,607,4152017Assets 2018: $18,126,156Liabilities 2018: $382,199Net Assets 2018: $17,743,9572018Assets 2019: $21,556,678Liabilities 2019: $500,350Net Assets 2019: $21,056,3282019Assets 2020: $23,993,591Liabilities 2020: $264,452Net Assets 2020: $23,729,1392020Assets 2021: $27,885,199Liabilities 2021: $282,850Net Assets 2021: $27,602,3492021Assets 2022: $25,707,863Liabilities 2022: $247,184Net Assets 2022: $25,460,6792022Assets 2023: $32,070,787Liabilities 2023: $310,003Net Assets 2023: $31,760,7842023Assets 2024: $37,569,126Liabilities 2024: $782,809Net Assets 2024: $36,786,3172024

Highlighted filing

2023

Assets$32,070,787
Liabilities$310,003
Net Assets$31,760,784
Open 2023 Filing

Operations Trend

Revenue Growth79th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $4,978,4382011Expenses 2012: $6,520,4102012Revenue 2013: $9,672,278Expenses 2013: $6,984,231Net Income 2013: $2,688,0472013Revenue 2014: $10,181,657Expenses 2014: $9,965,048Net Income 2014: $216,6092014Revenue 2015: $10,584,154Expenses 2015: $10,803,453Net Income 2015: -$219,2992015Revenue 2016: $10,019,070Expenses 2016: $9,827,276Net Income 2016: $191,7942016Revenue 2017: $10,622,649Expenses 2017: $9,883,543Net Income 2017: $739,1062017Revenue 2018: $10,866,987Expenses 2018: $10,559,341Net Income 2018: $307,6462018Revenue 2019: $12,218,603Expenses 2019: $10,465,714Net Income 2019: $1,752,8892019Revenue 2020: $11,629,274Expenses 2020: $10,879,959Net Income 2020: $749,3152020Revenue 2021: $14,016,677Expenses 2021: $10,603,795Net Income 2021: $3,412,8822021Revenue 2022: $12,852,324Expenses 2022: $11,349,621Net Income 2022: $1,502,7032022Revenue 2023: $15,149,225Expenses 2023: $11,226,600Net Income 2023: $3,922,6252023Revenue 2024: $16,434,573Expenses 2024: $12,332,252Net Income 2024: $4,102,3212024

Highlighted filing

2023

Revenue$15,149,225
Expenses$11,226,600
Net Income$3,922,625
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 4, 2024
Return Version
2023v5.1
Gross Receipts
$23,212,795
Mission and Program Overview

Mission

Providing health and welfare benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$20,145,067$25,225,710▲ $5,080,643
Savings and Temporary Cash Investments$1,349,758$3,210,344▲ $1,860,586
Accounts Receivable$1,932,593$2,504,429▲ $571,836
Cash and Non-Interest-Bearing Accounts$2,260,271$1,113,785▼ $1,146,486
Prepaid Expenses and Deferred Charges$20,174$16,519▼ $3,655
Total Assets$25,707,863$32,070,787▲ $6,362,924
Liabilities
Accounts Payable and Accrued Expenses$151,797$208,594▲ $56,797
Other Liabilities$95,387$101,409▲ $6,022
Total Liabilities$247,184$310,003▲ $62,819
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$25,460,679$31,760,784▲ $6,300,105
Total Net Assets Fund Balance$25,460,679$31,760,784▲ $6,300,105
Total Liabilities and Net Assets / Fund Balance$25,707,863$32,070,787▲ $6,362,924
Compensation and Service Providers
Top Officer Pay44th percentile

Board Members and Trustees

NameTitle
Samual JeffersonCo-chairman
J Maria Chenault-herbertTrustee
Janice GraceTrustee
Julio PalomaTrustee
Ryan Boyer JrTrustee
Sonia VasquezTrustee
Thomas BorumTrustee
William GraceTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,814,341
Investment Income
$334,884
Other Revenue
$0
Change in Net Assets
$3,922,625

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,149,225
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,377,480
Total Revenue per Audited Statements
$17,526,705
Total Revenue per Form 990
$15,149,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,519,244
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$9,707,356--$9,707,356
Insurance$511,295--$511,295
Fees for Service Investment Mgmnt Fees$108,976--$108,976
Fees for Services Other$108,778--$108,778
Fees for Services Legal$51,129--$51,129
Office Expenses$45,065--$45,065
Conferences and Meetings$29,718--$29,718
All Other Expenses$19,015--$19,015
Other Expenses$13,261--$13,261
Total Functional Expenses$11,226,600$0$0$11,226,600

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,226,600
Total Expenses per Audited Statements$11,226,600
Total Expenses per Form 990$11,226,600
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Employer Contributions$101,409
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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 B, Line 11B

“Line 11a explanation - upon completion and prior to filing the form 990 is presented to the board at its' next regular meeting. Each board member reviews the return and a meeting is conducted with the funds' accountant, legal counsel and consultant. Upon conclusion a motion to approve the return for filing is made. With motion duly made the board may vote to file the return.”

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

“The fund has no employees however it maintains a conflict of interest policy that includes all members of the board or the administrator. Each trustee and administrator must provide statements annually acknowledging the policy and compliance with the policy. The policy is monitored by periodic review. If a possible violation of the policy exists the member is provided the opportunity to explain the alleged violation. If, after hearing the response and after making further investigation, as warranted by the circumstances, the board determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. If a conflict were to arise the interested party shall leave the meeting during discussion and deliberation of and the vote on the transaction or arrangement giving rise to the possible conflict of interest.”

Form 990, Part VI, Section C, Line 19

“The fund makes governing documents, the conflict of interest and financial statements available upon request to all members of the fund.”

Filing and Contact Details

Filer

Filer Name
Man-u Service Contract Trust Fund
EIN
54-1008444
Phone
4108729500
Address
7130 COLUMBIA GATEWAY DR RM A, COLUMBIA, MD 21046

Signing Officer

Name
Samuel Jefferson
Title
Co-chairman
Phone
4108729500
Signed
2024-10-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samual Jefferson
Formed
1974
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Turner Leins & Gold LLC
Address
108 CENTER ST N 2ND FLOOR, VIENNA, VA 22180
Preparer
Stephen M Turner CPA
Phone
7032426500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“In june 2006, the financial accounting standards board (fasb) released fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes. For the year ended december 31, 2023, the organization has documented its consideration of fasb asc 740-10 and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.”

Raw XML Appendix346 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/RevenueNotReportedAmt02377480
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt015149225
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN JUNE 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) RELEASED FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES. FOR THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10 AND DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalLiabilityAmt0101409
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt011226600
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - UPON COMPLETION AND PRIOR TO FILING THE FORM 990 IS PRESENTED TO THE BOARD AT ITS' NEXT REGULAR MEETING. EACH BOARD MEMBER REVIEWS THE RETURN AND A MEETING IS CONDUCTED WITH THE FUNDS' ACCOUNTANT, LEGAL COUNSEL AND CONSULTANT. UPON CONCLUSION A MOTION TO APPROVE THE RETURN FOR FILING IS MADE. WITH MOTION DULY MADE THE BOARD MAY VOTE TO FILE THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FUND HAS NO EMPLOYEES HOWEVER IT MAINTAINS A CONFLICT OF INTEREST POLICY THAT INCLUDES ALL MEMBERS OF THE BOARD OR THE ADMINISTRATOR. EACH TRUSTEE AND ADMINISTRATOR MUST PROVIDE STATEMENTS ANNUALLY ACKNOWLEDGING THE POLICY AND COMPLIANCE WITH THE POLICY. THE POLICY IS MONITORED BY PERIODIC REVIEW. IF A POSSIBLE VIOLATION OF THE POLICY EXISTS THE MEMBER IS PROVIDED THE OPPORTUNITY TO EXPLAIN THE ALLEGED VIOLATION. IF, AFTER HEARING THE RESPONSE AND AFTER MAKING FURTHER INVESTIGATION, AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. IF A CONFLICT WERE TO ARISE THE INTERESTED PARTY SHALL LEAVE THE MEETING DURING DISCUSSION AND DELIBERATION OF AND THE VOTE ON THE TRANSACTION OR ARRANGEMENT GIVING RISE TO THE POSSIBLE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FUND MAKES GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST TO ALL MEMBERS OF THE FUND.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt032070787
IRS990/TotalAssetsGrp/BOYAmt025707863
IRS990/TotalAssetsGrp/EOYAmt032070787
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt011226600
IRS990/TotalFunctionalExpensesGrp/TotalAmt011226600
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0247184
IRS990/TotalLiabilitiesEOYAmt0310003
IRS990/TotalLiabilitiesGrp/BOYAmt0247184
IRS990/TotalLiabilitiesGrp/EOYAmt0310003
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt025460679
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt031760784
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt011226600
IRS990/TotalProgramServiceRevenueAmt014814341
IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014814341
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt015149225
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021046
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SAMUEL JEFFERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04108729500
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAN-U SERVICE CONTRACT TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0MAN-
ReturnHeader/Filer/EIN0541008444
ReturnHeader/Filer/PhoneNum04108729500
ReturnHeader/Filer/USAddress/AddressLine1Txt07130 COLUMBIA GATEWAY DR RM A
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0542024361
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TURNER LEINS & GOLD LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0108 CENTER ST N 2ND FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VIENNA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022180
ReturnHeader/PreparerPersonGrp/PhoneNum07032426500
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN M TURNER CPA
ReturnHeader/ReturnTs02024-10-14T06:50:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$32,070,787
Liabilities
$310,003
Net assets
$31,760,784
Revenue
$15,149,225
Expenses
$11,226,600
Net income
$3,922,625
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.6$0.78$36.8$16.4$12.3$4.10
2023Detailed filing. Detailed filing data is available for this year.$32.1$0.31$31.8$15.1$11.2$3.92
2022Detailed filing. Detailed filing data is available for this year.$25.7$0.25$25.5$12.9$11.3$1.50
2021Detailed filing. Detailed filing data is available for this year.$27.9$0.28$27.6$14.0$10.6$3.41
2020Detailed filing. Detailed filing data is available for this year.$24.0$0.26$23.7$11.6$10.9$0.75
2019Detailed filing. Detailed filing data is available for this year.$21.6$0.50$21.1$12.2$10.5$1.75
2018Detailed filing. Detailed filing data is available for this year.$18.1$0.38$17.7$10.9$10.6$0.31
2017Detailed filing. Detailed filing data is available for this year.$18.9$0.28$18.6$10.6$9.88$0.74
2016Detailed filing. Detailed filing data is available for this year.$16.7$0.23$16.5$10.0$9.83$0.19
2015Detailed filing. Detailed filing data is available for this year.$16.1$1.69$14.4$10.6$10.8$0.22
2014Detailed filing. Detailed filing data is available for this year.$16.9$1.56$15.3$10.2$9.97$0.22
2013Detailed filing. Detailed filing data is available for this year.$16.2$1.13$15.1$9.67$6.98$2.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.6$1.18$12.4$6.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$0.83$10.4$4.98