Civic Intelligence

Precision Manufacturing Benefits Trust

990 • Fiscal year 2014 • EIN 61-6405450

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 02, 2015

Organization ProfileN/A
1011 Camino Del Rio SouthSan Diego, CA 92108

(619) 260-2660

Siviq Scores

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

Liabilities / Assets

97th percentile

1.07x

Higher debt load relative to assets than 97% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

69th percentile

0.09x

Higher debt load relative to revenue than 69% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Net Margin

37th percentile

-1.0%

Higher net margin than 37% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2014 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2014

Asset Growth

17th percentile

-17%

Faster asset growth than 17% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

20th percentile

-13%

Faster revenue growth than 20% of similar nonprofits.

2014 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$190,813

Down $40,245 (-17%) from 2013

Net Assets

Down

-$12,978

Down $23,178 (-227%) from 2013

Liabilities

Down

$203,791

Down $17,067 (-7.7%) from 2013

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin37th percentile

Revenue

Down

$2,218,416

Down $329,358 (-13%) from 2013

Expenses

Down

$2,241,594

Down $307,677 (-12%) from 2013

Net Income

Down

-$23,178

Down $21,681 (-1448%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth17th percentile

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

$600K$400K$200K$0-$200KAssets 2012: $243,200Liabilities 2012: $231,503Net Assets 2012: $11,6972012Assets 2013: $231,058Liabilities 2013: $220,858Net Assets 2013: $10,2002013Assets 2014: $190,813Liabilities 2014: $203,791Net Assets 2014: -$12,9782014Assets 2015: $165,187Liabilities 2015: $175,271Net Assets 2015: -$10,0842015Assets 2016: $241,271Liabilities 2016: $217,381Net Assets 2016: $23,8902016Assets 2017: $273,669Liabilities 2017: $213,895Net Assets 2017: $59,7742017Assets 2018: $246,645Liabilities 2018: $187,615Net Assets 2018: $59,0302018Assets 2019: $410,379Liabilities 2019: $365,319Net Assets 2019: $45,0602019Assets 2020: $430,576Liabilities 2020: $92,638Net Assets 2020: $337,9382020Assets 2023: $279,778Liabilities 2023: $27,107Net Assets 2023: $252,6712023

Highlighted filing

2014

Assets$190,813
Liabilities$203,791
Net Assets-$12,978
Open 2014 Filing

Operations Trend

Revenue Growth20th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $2,422,772Expenses 2012: $2,413,107Net Income 2012: $9,6652012Revenue 2013: $2,547,774Expenses 2013: $2,549,271Net Income 2013: -$1,4972013Revenue 2014: $2,218,416Expenses 2014: $2,241,594Net Income 2014: -$23,1782014Revenue 2015: $2,263,281Expenses 2015: $2,260,387Net Income 2015: $2,8942015Revenue 2016: $1,121,058Expenses 2016: $1,087,084Net Income 2016: $33,9742016Revenue 2017: $2,232,966Expenses 2017: $2,197,082Net Income 2017: $35,8842017Revenue 2018: $2,967,316Expenses 2018: $2,968,060Net Income 2018: -$7442018Revenue 2019: $4,332,643Expenses 2019: $4,346,613Net Income 2019: -$13,9702019Revenue 2020: $5,733,056Expenses 2020: $5,440,178Net Income 2020: $292,8782020Revenue 2023: $3,206,055Expenses 2023: $2,954,055Net Income 2023: $252,0002023

Highlighted filing

2014

Revenue$2,218,416
Expenses$2,241,594
Net Income-$23,178
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 2, 2015
Return Version
2014v5.0
Gross Receipts
$2,218,416
Mission and Program Overview

Mission

To provide health benefits for participants and their covered dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$222,550$190,813▼ $31,737
Accounts Receivable$8,508$0▼ $8,508
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Rtn Earn Endowment Incm Other Fnds$10,200$-12,978▼ $23,178
Total Assets$231,058$190,813▼ $40,245
Other Assets Total-$0-
Liabilities
Deferred Revenue$219,066$191,360▼ $27,706
Accounts Payable and Accrued Expenses$1,792$12,431▲ $10,639
Total Liabilities$220,858$203,791▼ $17,067
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,200$-12,978▼ $23,178
Total Liabilities and Net Assets / Fund Balance$231,058$190,813▼ $40,245
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Patricia a SerioChairperson
Anita G RonTrustee
Suzette PetersonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,218,416
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-23,178

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,218,416
Total Revenue per Audited Statements
$2,218,416
Total Revenue per Form 990
$2,218,416
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$211,720
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$2,029,874--$2,029,874
Fees for Services Other$84,107--$84,107
Fees for Services Management$81,998--$81,998
Fees for Services Accounting$23,600--$23,600
Fees for Services Legal$11,395--$11,395
Insurance$2,675--$2,675
Other Expenses$178--$178
Total Functional Expenses$2,241,594$0$0$2,241,594

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,241,594
Total Expenses per Audited Statements$2,241,594
Total Expenses per Form 990$2,241,594
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 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, Line 11B: Form 990 Review Process

“The form 990 was reviewed by the trustees.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“In case of a conflict of interest issue, the governing board would review the situation. There have been no known conflicts of interest for the year ended december 31, 2014.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization will provide the governing documents, policies and financial statements to any participant who requests this information in writing. This information can be obtained in the form of pdf documents.”

Filing and Contact Details

Filer

Filer Name
Precision Manufacturing Benefits Trust
EIN
61-6405450
Phone
6192602660
Address
1011 CAMINO DEL RIO SOUTH, SAN DIEGO, CA 92108

Signing Officer

Name
Patricia a Serio
Title
Chairperson
Signed
2015-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia a Serio
Formed
2010
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108-3820
Preparer
Julie a Firl
Phone
6192947200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Plan believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Plan is subject to routine audits by taxing authorities; however, there are currently no audits for any tax periods in progress. The administrator believes it is no longer subject to income tax examination for years prior to 2011.”

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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 believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Plan is subject to routine audits by taxing authorities; however, there are currently no audits for any tax periods in progress. The administrator believes it is no longer subject to income tax examination for years prior to 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS REVIEWED BY THE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN CASE OF A CONFLICT OF INTEREST ISSUE, THE GOVERNING BOARD WOULD REVIEW THE SITUATION. THERE HAVE BEEN NO KNOWN CONFLICTS OF INTEREST FOR THE YEAR ENDED DECEMBER 31, 2014.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION WILL PROVIDE THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS TO ANY PARTICIPANT WHO REQUESTS THIS INFORMATION IN WRITING. THIS INFORMATION CAN BE OBTAINED IN THE FORM OF PDF DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02241594
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IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092108
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICIA A SERIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairperson
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRECISION MANUFACTURING BENEFITS TRUST
ReturnHeader/Filer/BusinessNameControlTxt0PREC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02810 Camino Del Rio South Suite 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerPersonGrp/PhoneNum06192947200
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ReturnHeader/ReturnTs02015-10-02T15:18:55-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$190,813
Liabilities
$203,791
Net assets
-$12,978
Revenue
$2,218,416
Expenses
$2,241,594
Net income
-$23,178
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.28$0.03$0.25$3.21$2.95$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.09$0.34$5.73$5.44$0.29
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.37$0.05$4.33$4.35$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.25$0.19$0.06$2.97$2.97$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.27$0.21$0.06$2.23$2.20$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.22$0.02$1.12$1.09$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.18$0.01$2.26$2.26$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.20$0.01$2.22$2.24$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.23$0.22$0.01$2.55$2.55$0.00
2012Summary only. Only limited summary data is available for this year.$0.24$0.23$0.01$2.42$2.41$0.01