Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
EIN 58-1573232 • 501(c)9 • Memphis, TN
Profile
A voluntary employee beneficiary assoc trust to provide employees with certain benefits such as life, disability, health and surgical care and to manage funds of the trust.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Assets
Down$670,218
Down $161,186 (-19%) from 2023
Liabilities
Up$82,916
Up $24,953 (+43%) from 2023
Net Assets
Down$587,302
Down $186,139 (-24%) from 2023
Revenue
Down$776,161
Down $312,006 (-29%) from 2023
Expenses
Up$962,300
Up $219,031 (+29%) from 2023
Net Income
Down-$186,139
Down $531,037 (-154%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
A voluntary employee beneficiary assoc trust to provide employees with certain benefits such as life, disability, health and surgical care and to manage funds of the trust.
SEE SCHEDULE O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $831,404 | $670,218 | ▼ $161,186 |
| Rtn Earn Endowment Incm Other Fnds | $773,441 | $587,302 | ▼ $186,139 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $831,404 | $670,218 | ▼ $161,186 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $57,963 | $82,916 | ▲ $24,953 |
| Total Liabilities | $57,963 | $82,916 | ▲ $24,953 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $773,441 | $587,302 | ▼ $186,139 |
| Total Liabilities and Net Assets / Fund Balance | $831,404 | $670,218 | ▼ $161,186 |
| Name | Title | Base | Total |
|---|---|---|---|
| Robert E Langston | Trustee | $2,956 | $2,956 |
| Name | Title |
|---|---|
| George T Parkey | President |
| - | Chief Financial Officer |
| Robert King | Chief Operating Officer |
| Line Item | Amount |
|---|---|
| Other Expenses | $260,912 |
| Salaries, Compensation, and Employee Benefits | $2,956 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $698,432 |
| Insurance | - | - | - | $197,898 |
| Fees for Services Management | - | - | - | $63,014 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $2,956 |
| Total Functional Expenses | $0 | $0 | $0 | $962,300 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $962,300 |
| Expenses per Audited Statements | $937,347 |
| Total Expenses per Audited Statements | $937,347 |
| Expenses Not Reported on Financial Statements | $24,953 |
| Other Expense Adjustments | $24,953 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Because the officers work for the trust's related company, all organizational decisions are made during the normal course of business. The meetings were not considered separate from the daily operations of the company and therefore were not documented.”
“Not applicable - no separate committees”
“A draft copy of the 990 is provided to the officers, at which time they review and approve the form 990.”
“The organization's governing documents and financial statements are not available to the public. This entity is a veba trust which provides medical benefits to or on behalf of the employees of the plan sponsor which is a private enterprise. The form 990 is available for review by plan participants and is available to the public.”
“A voluntary employee beneficiary assoc trust to provide employees with certain benefits such as health (hospital, medical, mental health, prescription drugs, dental and surgical), life insurance, long-term disability, and accidental death & dismemberment and to manage funds of the trust.”
“A voluntary employee beneficiary assoc trust to provide employees with certain benefits such as health (hospital, medical, mental health, prescription drugs, dental and surgical), life insurance, long-term disability, and accidental death & dismemberment and to manage funds of the trust.”
“No change from prior year”
“U.s. Gaap require plan management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
“Change in benefit obligation 24,953.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 57963 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 82916 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SEE SCHEDULE O |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 698432 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ROBERT KING |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9017744440 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 60 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MEMPHIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 381010060 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 2956 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 698432 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 43428 |
| IRS990/CYOtherExpensesAmt | 0 | 260912 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 732733 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -186139 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2956 |
| IRS990/CYTotalExpensesAmt | 0 | 962300 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 776161 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PROVIDING EMPLOYEES WITH CERTAIN BENEFITS SUCH AS HEALTH (HOSPITAL, MEDICAL, MENTAL HEALTH, PRESCRIPTION DRUGS, DENTAL AND SURGICAL), LIFE INSURANCE, LONG-TERM DISABILITY, AND ACCIDENTAL DEATH & DISMEMBERMENT AND TO MANAGE FUNDS OF THE TRUST. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 962300 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 63014 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | FIRST HORIZON BANK NA |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ROBERT E LANGSTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GEORGE T PARKEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT KING |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 2956 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHIEF OPERATING OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHIEF FINANCIAL OFFICER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 776161 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 197898 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 43428 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 43428 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 0 |
| IRS990/MissionDesc | 0 | SEE SCHEDULE O |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 773441 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 587302 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT KING |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 525100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EMPLOYEE CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 386843 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 345890 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 386843 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 345890 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 493654 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 27105 |
| IRS990/PYOtherExpensesAmt | 0 | 247728 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1061062 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 344898 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1887 |
| IRS990/PYTotalExpensesAmt | 0 | 743269 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1088167 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -186139 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 776161 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 773441 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 587302 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 831404 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 670218 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 24953 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 937347 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 24953 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 776161 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | U.S. GAAP REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CHANGE IN BENEFIT OBLIGATION 24,953. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 962300 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 776161 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 776161 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 937347 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A VOLUNTARY EMPLOYEE BENEFICIARY ASSOC TRUST TO PROVIDE EMPLOYEES WITH CERTAIN BENEFITS SUCH AS HEALTH (HOSPITAL, MEDICAL, MENTAL HEALTH, PRESCRIPTION DRUGS, DENTAL AND SURGICAL), LIFE INSURANCE, LONG-TERM DISABILITY, AND ACCIDENTAL DEATH & DISMEMBERMENT AND TO MANAGE FUNDS OF THE TRUST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A VOLUNTARY EMPLOYEE BENEFICIARY ASSOC TRUST TO PROVIDE EMPLOYEES WITH CERTAIN BENEFITS SUCH AS HEALTH (HOSPITAL, MEDICAL, MENTAL HEALTH, PRESCRIPTION DRUGS, DENTAL AND SURGICAL), LIFE INSURANCE, LONG-TERM DISABILITY, AND ACCIDENTAL DEATH & DISMEMBERMENT AND TO MANAGE FUNDS OF THE TRUST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BECAUSE THE OFFICERS WORK FOR THE TRUST'S RELATED COMPANY, ALL ORGANIZATIONAL DECISIONS ARE MADE DURING THE NORMAL COURSE OF BUSINESS. THE MEETINGS WERE NOT CONSIDERED SEPARATE FROM THE DAILY OPERATIONS OF THE COMPANY AND THEREFORE WERE NOT DOCUMENTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NOT APPLICABLE - NO SEPARATE COMMITTEES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A DRAFT COPY OF THE 990 IS PROVIDED TO THE OFFICERS, AT WHICH TIME THEY REVIEW AND APPROVE THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. THIS ENTITY IS A VEBA TRUST WHICH PROVIDES MEDICAL BENEFITS TO OR ON BEHALF OF THE EMPLOYEES OF THE PLAN SPONSOR WHICH IS A PRIVATE ENTERPRISE. THE FORM 990 IS AVAILABLE FOR REVIEW BY PLAN PARTICIPANTS AND IS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NO CHANGE FROM PRIOR YEAR |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART I, LINE 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART III, LINE 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 620442511 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | TN |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | MANUFACTURING & SALES OF PACKAGING PRODUCTS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | LANGSTON COMPANIES INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | PO BOX 60 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | MEMPHIS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 381010060 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 386843 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | LANGSTON COMPANIES INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | S |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 831404 |
| IRS990/TotalAssetsEOYAmt | 0 | 670218 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 831404 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 670218 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 962300 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 57963 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 82916 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 57963 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 82916 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 773441 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 587302 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 962300 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 732733 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 2956 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 776161 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 776161 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 831404 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 670218 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 60 |
| IRS990/USAddress/CityNm | 0 | MEMPHIS |
| IRS990/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/USAddress/ZIPCd | 0 | 381010060 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 0 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT KING |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHIEF FINANCIAL OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9017744440 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LANGSTON COMPANIES INC |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | BENEFIT PROGRAMS TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LANG |
| ReturnHeader/Filer/EIN | 0 | 581573232 |
| ReturnHeader/Filer/PhoneNum | 0 | 9017744440 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 60 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MEMPHIS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 381010060 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 620428728 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | REYNOLDS BONE & GRIESBECK PLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5100 WHEELIS DRIVE SUITE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MEMPHIS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 381174568 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9016822431 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KELLY S CROW |
| ReturnHeader/ReturnTs | 0 | 2025-09-10T16:11:22-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-12-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-11-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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