Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
EIN 62-0933920 • 501(c)9 • Goodlettsville, TN
Profile
Provision of benefits to participants.
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
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Down$6,957,305
Down $570,618 (-7.6%) from 2023
Liabilities
Up$2,184,416
Up $727,115 (+50%) from 2023
Net Assets
Down$4,772,889
Down $1,297,733 (-21%) from 2023
Revenue
Up$3,083,429
Up $31,141 (+1.0%) from 2023
Expenses
Up$4,381,162
Up $2,049,940 (+88%) from 2023
Net Income
Down-$1,297,733
Down $2,018,799 (-280%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Provision of benefits to participants.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $6,869,592 | $6,440,902 | ▼ $428,690 |
| Accounts Receivable | $275,904 | $277,934 | ▲ $2,030 |
| Savings and Temporary Cash Investments | $107,226 | $119,451 | ▲ $12,225 |
| Cash and Non-Interest-Bearing Accounts | $253,828 | $95,882 | ▼ $157,946 |
| Prepaid Expenses and Deferred Charges | $21,373 | $23,136 | ▲ $1,763 |
| Total Assets | $7,527,923 | $6,957,305 | ▼ $570,618 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,457,301 | $2,184,416 | ▲ $727,115 |
| Total Liabilities | $1,457,301 | $2,184,416 | ▲ $727,115 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $6,070,622 | $4,772,889 | ▼ $1,297,733 |
| Total Net Assets Fund Balance | $6,070,622 | $4,772,889 | ▼ $1,297,733 |
| Total Liabilities and Net Assets / Fund Balance | $7,527,923 | $6,957,305 | ▼ $570,618 |
| Name | Title |
|---|---|
| Brandon Osbahr | Chairman |
| Frank a Rodgers | Trustee |
| James K Estabrook | Trustee |
| William Kemp | Trustee |
| David W Sink Jr | Secretary |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Unitedhealthcare | Ppo | 5901 LINCOLN DRIVE, Minneapolis, MN 55436 | $116,722 |
| Line Item | Amount |
|---|---|
| Other Expenses | $634,341 |
| Salaries, Compensation, and Employee Benefits | $1,328 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $3,745,493 |
| Insurance | - | - | - | $238,644 |
| Fees for Services Other | - | - | - | $143,084 |
| Fees for Services Management | - | - | - | $68,400 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $20,454 |
| Fees for Services Accounting | - | - | - | $14,500 |
| Fees for Services Legal | - | - | - | $8,283 |
| All Other Expenses | - | - | - | $7,301 |
| Conferences and Meetings | - | - | - | $5,183 |
| Office Expenses | - | - | - | $4,613 |
| Other Expenses | - | - | - | $2,448 |
| Payroll Taxes | - | - | - | $1,328 |
| Total Functional Expenses | $0 | $0 | $0 | $4,381,162 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,381,162 |
| Total Expenses per Audited Statements | $4,381,162 |
| Total Expenses per Form 990 | $4,381,162 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Plumbers local union no. 17 plumbers local union no. 17 chairman trustee work for the same local. Plumbers local union no. 17 plumbers local union no. 17 chairman trustee work for the same local. Plumbers local union no. 17 plumbers local union no. 17 trustee trustee work for the same local.”
“Southern benefit administrators, inc.”
“Employer trustees are appointed by the employer association while union trustees are appointed by plumbers local union no. 17 of the united association of journeymen and apprentices.”
“The form 990 is reviewed and approved by the entire board of trustees. It is then signed and filed.”
“Conflicts of interest are reviewed continually and any issues that arise are handled at regular board meetings.”
“The members of the board of trustees are not compensated in any way. A third party administrator was hired by the board of trustees to manage the fund and was selected, had it qualifications reviewed and compensation determined by competitive comparison by the entire board of trustees.”
“The members of the board of trustees are not compensated in any way. A third party administrator was hired by the board of trustees to manage the fund and was selected, had it qualifications reviewed and compensation determined by competitive comparison by the entire board of trustees.”
“Documents are available upon request. All communications include reference to documents being available upon request.”
“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustainable 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.”
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 | 1457301 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2184416 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 275904 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 277934 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVISION OF BENEFITS TO PARTICIPANTS. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 7301 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 3745493 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SOUTHERN BENEFIT ADMINISTRATORS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6158590131 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2001 CALDWELL DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GOODLETTSVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37072 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 253828 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 95882 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 5183 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 116722 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 5901 LINCOLN DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | MINNEAPOLIS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 55436 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | UNITEDHEALTHCARE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | PPO |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 3745493 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 268929 |
| IRS990/CYOtherExpensesAmt | 0 | 634341 |
| IRS990/CYOtherRevenueAmt | 0 | 56840 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2757660 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1297733 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1328 |
| IRS990/CYTotalExpensesAmt | 0 | 4381162 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3083429 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | THE PROVISION OF HEALTH, DENTAL, VISION, TEMPORARY DISABILITY AND LIFE INSURANCE BENEFITS TO PLAN PARTICIPANTS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14500 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 8283 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 68400 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 143084 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 20454 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JAMES K ESTABROOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVID W SINK JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WILLIAM KEMP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BRANDON OSBAHR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | FRANK A RODGERS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1975 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 36747 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 5936273 |
| IRS990/GrossReceiptsAmt | 0 | 8982955 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 238644 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 232182 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 232182 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 6869592 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 6440902 |
| IRS990/IRPDocumentCnt | 0 | 30 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 5899526 |
| IRS990/LoanOutstandingInd | 0 | false |
| 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 | PROVISION OF BENEFITS TO PARTICIPANTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6070622 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4772889 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 36747 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 36747 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6070622 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4772889 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4613 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | EMPLOYEE GROUP WAIVER PLA |
| IRS990/OtherExpensesGrp/Desc | 1 | BANK CHARGES |
| IRS990/OtherExpensesGrp/Desc | 2 | FIDUCIARY LIABILITY INSUR |
| IRS990/OtherExpensesGrp/Desc | 3 | CYBER LIABILITY INSURANCE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 110565 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5565 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5301 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2448 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | FORMULARY REBATES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | CLAIMS REFUNDS |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | LATE PENALTIES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 54885 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1611 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 344 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 54885 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1611 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 344 |
| IRS990/OtherRevenueTotalAmt | 0 | 56840 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1328 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 21373 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 23136 |
| IRS990/PrincipalOfficerNm | 0 | BRANDON OSBAHR |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EMPLOYEE CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2626783 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 130877 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2626783 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 130877 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 1750867 |
| IRS990/PYInvestmentIncomeAmt | 0 | 320267 |
| IRS990/PYOtherExpensesAmt | 0 | 579951 |
| IRS990/PYOtherRevenueAmt | 0 | 13182 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2718839 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 721066 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 404 |
| IRS990/PYTotalExpensesAmt | 0 | 2331222 |
| IRS990/PYTotalRevenueAmt | 0 | 3052288 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1297733 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 107226 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 119451 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4381162 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3083429 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINABLE 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/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4381162 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3083429 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3083429 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4381162 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PLUMBERS LOCAL UNION NO. 17 PLUMBERS LOCAL UNION NO. 17 CHAIRMAN TRUSTEE WORK FOR THE SAME LOCAL. PLUMBERS LOCAL UNION NO. 17 PLUMBERS LOCAL UNION NO. 17 CHAIRMAN TRUSTEE WORK FOR THE SAME LOCAL. PLUMBERS LOCAL UNION NO. 17 PLUMBERS LOCAL UNION NO. 17 TRUSTEE TRUSTEE WORK FOR THE SAME LOCAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SOUTHERN BENEFIT ADMINISTRATORS, INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EMPLOYER TRUSTEES ARE APPOINTED BY THE EMPLOYER ASSOCIATION WHILE UNION TRUSTEES ARE APPOINTED BY PLUMBERS LOCAL UNION NO. 17 OF THE UNITED ASSOCIATION OF JOURNEYMEN AND APPRENTICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD IT QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD IT QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | DOCUMENTS ARE AVAILABLE UPON REQUEST. ALL COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| 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/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 3 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 4 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 5 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 6 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 7 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 8 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 9 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 10 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 11 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 12 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 13 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 14 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 15 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 16 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 17 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 2 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 3 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 4 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 5 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 6 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 7 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 8 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 9 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 10 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 11 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 12 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 13 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 14 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 15 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 16 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 17 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | CS3 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 1 | DAMON-MARCUS COMPANY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 2 | DE-CAL |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 3 | FM SYLVAN |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 4 | GA RICH & SONS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 5 | GIPSON MECHANICAL CONTRACTORS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 6 | GOYETTE MECHANICAL |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 7 | ICON MECHANICAL |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 8 | KIEWIT POWER CONSTRUCTORS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 9 | KINETIC SYSTEMS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 10 | KRAG PLUMBING COMPANY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 11 | MID-SOUTH PLUMBING COMPANY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 12 | MORGAN & THORNBURG |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 13 | PLUMBING CONTRACTORS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 14 | TRI-STATE PLUMBING |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 15 | W&T MAGNOLIA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 16 | WA SOEFKER & SON |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 17 | WHITE PLUMBING & MECHANICAL |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd | 2 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd | 3 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | 1 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | 2 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | 3 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd | 1 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd | 2 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd | 3 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | CFMVR-TESCO |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt | 1 | ELITE PLUMBING |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt | 2 | HARRIS MOUNTAIN WEST |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt | 3 | HAYNES PLUMBING |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | MEMPHIS PLUMBERS JATC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | PLUMBERS LOCAL NO 17 |
| 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/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 7527923 |
| IRS990/TotalAssetsEOYAmt | 0 | 6957305 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7527923 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6957305 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4381162 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1457301 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2184416 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1457301 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2184416 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 6070622 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4772889 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2757660 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 268929 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2814500 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3083429 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7527923 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6957305 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRANDON OSBAHR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9013455825 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MEMPHIS CONSTRUCTION BENEFIT FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MEMP |
| ReturnHeader/Filer/EIN | 0 | 620933920 |
| ReturnHeader/Filer/PhoneNum | 0 | 6158590131 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1449 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GOODLETTSVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 370701449 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 621802605 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DANIELS IRWIN & AYLOR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 223 MADISON STREET SUITE 112 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MADISON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 371153660 |
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