Civic Intelligence

Memphis Construction Benefit Fund

990 • Fiscal year 2015 • EIN 62-0933920

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 30, 2016

PO Box 1449Goodlettsville, TN 37070-1449

(615) 859-0131

Siviq Scores

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

Liabilities / Assets

76th percentile

0.19x

Higher debt load relative to assets than 76% of similar nonprofits.

2015 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

93rd percentile

0.62x

Higher debt load relative to revenue than 93% of similar nonprofits.

2015 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2015

Net Margin

17th percentile

-19%

Higher net margin than 17% of similar nonprofits.

2015 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2015 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2015

Asset Growth

42nd percentile

-1.7%

Faster asset growth than 42% of similar nonprofits.

2015 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

76th percentile

15%

Faster revenue growth than 76% of similar nonprofits.

2015 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$4,959,454

Down $86,954 (-1.7%) from 2014

Net Assets

Down

$4,027,469

Down $291,175 (-6.7%) from 2014

Liabilities

Up

$931,985

Up $204,221 (+28%) from 2014

Revenue

Up

$1,497,362

Up $192,371 (+15%) from 2014

Expenses

Up

$1,788,537

Up $411,555 (+30%) from 2014

Net Income

Down

-$291,175

Down $219,184 (-304%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,500,277Liabilities 2011: $715,615Net Assets 2011: $3,784,6622011Assets 2012: $4,670,771Liabilities 2012: $643,664Net Assets 2012: $4,027,1072012Assets 2013: $5,048,428Liabilities 2013: $657,793Net Assets 2013: $4,390,6352013Assets 2014: $5,046,408Liabilities 2014: $727,764Net Assets 2014: $4,318,6442014Assets 2015: $4,959,454Liabilities 2015: $931,985Net Assets 2015: $4,027,4692015Assets 2016: $5,357,406Liabilities 2016: $745,674Net Assets 2016: $4,611,7322016Assets 2017: $5,693,733Liabilities 2017: $804,560Net Assets 2017: $4,889,1732017Assets 2018: $6,175,944Liabilities 2018: $895,799Net Assets 2018: $5,280,1452018Assets 2019: $6,806,381Liabilities 2019: $1,141,142Net Assets 2019: $5,665,2392019Assets 2020: $6,933,717Liabilities 2020: $1,550,849Net Assets 2020: $5,382,8682020Assets 2021: $6,890,187Liabilities 2021: $1,224,330Net Assets 2021: $5,665,8572021Assets 2022: $6,763,019Liabilities 2022: $1,413,463Net Assets 2022: $5,349,5562022Assets 2023: $7,527,923Liabilities 2023: $1,457,301Net Assets 2023: $6,070,6222023Assets 2024: $6,957,305Liabilities 2024: $2,184,416Net Assets 2024: $4,772,8892024

Highlighted filing

2015

Assets$4,959,454
Liabilities$931,985
Net Assets$4,027,469

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,306,366Expenses 2011: $1,446,400Net Income 2011: -$140,0342011Revenue 2012: $1,256,626Expenses 2012: $1,014,181Net Income 2012: $242,4452012Revenue 2013: $1,486,536Expenses 2013: $1,123,008Net Income 2013: $363,5282013Revenue 2014: $1,304,991Expenses 2014: $1,376,982Net Income 2014: -$71,9912014Revenue 2015: $1,497,362Expenses 2015: $1,788,537Net Income 2015: -$291,1752015Revenue 2016: $1,725,112Expenses 2016: $1,140,849Net Income 2016: $584,2632016Revenue 2017: $1,739,761Expenses 2017: $1,462,320Net Income 2017: $277,4412017Revenue 2018: $2,020,784Expenses 2018: $1,629,812Net Income 2018: $390,9722018Revenue 2019: $2,504,739Expenses 2019: $2,119,645Net Income 2019: $385,0942019Revenue 2020: $2,722,292Expenses 2020: $3,004,663Net Income 2020: -$282,3712020Revenue 2021: $3,000,940Expenses 2021: $2,717,951Net Income 2021: $282,9892021Revenue 2022: $2,469,816Expenses 2022: $2,786,117Net Income 2022: -$316,3012022Revenue 2023: $3,052,288Expenses 2023: $2,331,222Net Income 2023: $721,0662023Revenue 2024: $3,083,429Expenses 2024: $4,381,162Net Income 2024: -$1,297,7332024

Highlighted filing

2015

Revenue$1,497,362
Expenses$1,788,537
Net Income-$291,175
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 30, 2016
Return Version
2015v2.1
Gross Receipts
$4,769,807
Mission and Program Overview

Mission

Provision of benefits to participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,489,663$4,442,657▼ $47,006
Cash and Non-Interest-Bearing Accounts$378,244$279,210▼ $99,034
Accounts Receivable$121,829$178,657▲ $56,828
Savings and Temporary Cash Investments$54,960$57,462▲ $2,502
Prepaid Expenses and Deferred Charges$1,712$1,468▼ $244
Total Assets$5,046,408$4,959,454▼ $86,954
Liabilities
Accounts Payable and Accrued Expenses$727,764$931,985▲ $204,221
Total Liabilities$727,764$931,985▲ $204,221
Net Assets / Fund Balance
Unrestricted Net Assets$4,318,644$4,027,469▼ $291,175
Total Net Assets Fund Balance$4,318,644$4,027,469▼ $291,175
Total Liabilities and Net Assets / Fund Balance$5,046,408$4,959,454▼ $86,954
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,306,200
Investment Income
$29,273
Other Revenue
$161,889
Change in Net Assets
$-291,175

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,497,362
Total Revenue per Audited Statements
$1,497,362
Total Revenue per Form 990
$1,497,362
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$312,853
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$1,475,684--$1,475,684
Insurance$92,712--$92,712
Fees for Services Other$68,357$23,100-$91,457
Fees for Services Management-$68,400-$68,400
Fees for Service Investment Mgmnt Fees-$13,639-$13,639
Fees for Services Accounting-$13,524-$13,524
Fees for Services Legal-$6,029-$6,029
Office Expenses-$1,846-$1,846
All Other Expenses-$1,546-$1,546
Other Expenses$911$3,189-$911
Conferences and Meetings-$882-$882
Total Functional Expenses$1,651,203$137,334$0$1,788,537

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,788,537
Total Expenses per Audited Statements$1,788,537
Total Expenses per Form 990$1,788,537
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Plumbers local no. 17 plumbers local no. 17 chairman trustee work for same local. Plumbers local no. 17 plumbers local no. 17 chairman trustee work for same local. Plumbers local no. 17 plumbers local no. 17 trustee trustee work for same local.

Form 990, Page 6, Part VI, Line 3

Southern benefit administrators, inc.

Form 990, Page 6, Part VI, Line 7A

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.

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed and approved by the entire board of trustees. It is then signed and filed.

Form 990, Page 6, Part VI, Line 12C

Conflicts of interest are reviewed continually and any issues that arise are handled at regular board meetings.

Form 990, Page 6, Part VI, Line 15A

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.

Form 990, Page 6, Part VI, Line 15B

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.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request. All communications include reference to documents being available upon request.

Filing and Contact Details

Filer

Filer Name
Memphis Construction Benefit Fund
EIN
62-0933920
Phone
6158590131
Address
PO BOX 1449, GOODLETTSVILLE, TN 37070-1449

Signing Officer

Name
Frank a Rodgers
Title
Chairman
Phone
9013455825
Signed
2016-09-30

Organization Details

Principal Officer
Frank a Rodgers
Formed
1975
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Daniels Irwin & Aylor
Address
223 MADISON STREET SUITE 112, MADISON, TN 37115-3660
Preparer
Douglas a Irwin
Phone
6158686008
Raw XML Appendix384 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0727764
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0931985
IRS990/AccountsReceivableGrp/BOYAmt0121829
IRS990/AccountsReceivableGrp/EOYAmt0178657
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVISION OF BENEFITS TO PARTICIPANTS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01546
IRS990/AllOtherExpensesGrp/TotalAmt01546
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt01475684
IRS990/BenefitsToMembersGrp/TotalAmt01475684
IRS990/BooksInCareOfDetail/PersonNm0SOUTHERN BENEFIT ADMINISTRATORS
IRS990/BooksInCareOfDetail/PhoneNum06158590131
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02001 CALDWELL DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0GOODLETTSVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037072
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0378244
IRS990/CashNonInterestBearingGrp/EOYAmt0279210
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0882
IRS990/ConferencesMeetingsGrp/TotalAmt0882
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt01475684
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt029273
IRS990/CYOtherExpensesAmt0312853
IRS990/CYOtherRevenueAmt0161889
IRS990/CYProgramServiceRevenueAmt01306200
IRS990/CYRevenuesLessExpensesAmt0-291175
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01788537
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01497362
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0THE PROVISION OF HEALTH, DENTAL, VISION AND LIFE INSURANCE BENEFITS TO PLAN PARTICIPANTS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013524
IRS990/FeesForServicesAccountingGrp/TotalAmt013524
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt06029
IRS990/FeesForServicesLegalGrp/TotalAmt06029
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt068400
IRS990/FeesForServicesManagementGrp/TotalAmt068400
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt023100
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt068357
IRS990/FeesForServicesOtherGrp/TotalAmt091457
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt013639
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt013639
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0FRANK A RODGERS
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID W SINK JR
IRS990/Form990PartVIISectionAGrp/PersonNm2BRANDON OSBAHR
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES K ESTABROOK
IRS990/Form990PartVIISectionAGrp/PersonNm4HOWARD BURGESS
IRS990/Form990PartVIISectionAGrp/PersonNm5ALLEN DECK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-24035
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03248410
IRS990/GrossReceiptsAmt04769807
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt092712
IRS990/InsuranceGrp/TotalAmt092712
IRS990/InvestmentIncomeGrp/ExclusionAmt053308
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt053308
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04489663
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04442657
IRS990/IRPDocumentCnt0115
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03272445
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0279
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0279
IRS990/MissionDesc0PROVISION OF BENEFITS TO PARTICIPANTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04318644
IRS990/NetAssetsOrFundBalancesEOYAmt04027469
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-24035
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-24035
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01846
IRS990/OfficeExpensesGrp/TotalAmt01846
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0TRANSITIONAL REINSURANCE
IRS990/OtherExpensesGrp/Desc1FIDUCIARY LIABILITY INSUR
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3PCORI FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05179
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13189
IRS990/OtherExpensesGrp/ProgramServicesAmt013539
IRS990/OtherExpensesGrp/ProgramServicesAmt1911
IRS990/OtherExpensesGrp/TotalAmt013539
IRS990/OtherExpensesGrp/TotalAmt15179
IRS990/OtherExpensesGrp/TotalAmt23189
IRS990/OtherExpensesGrp/TotalAmt3911
IRS990/OtherRevenueMiscGrp/Desc0STOP LOSS INSURANCE REIMBURSE
IRS990/OtherRevenueMiscGrp/Desc1FORMULARY REBATES
IRS990/OtherRevenueMiscGrp/Desc2MEDICARE RETIREE DRUG SUBSIDY
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt082258
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt145873
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt233479
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt082258
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt145873
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt233479
IRS990/OtherRevenueTotalAmt0161889
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01712
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01468
IRS990/PrincipalOfficerNm0FRANK A RODGERS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01229603
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt176597
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01229603
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt176597
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt01076381
IRS990/PYInvestmentIncomeAmt03254
IRS990/PYOtherExpensesAmt0300601
IRS990/PYOtherRevenueAmt057421
IRS990/PYProgramServiceRevenueAmt01244316
IRS990/PYRevenuesLessExpensesAmt0-71991
IRS990/PYTotalExpensesAmt01376982
IRS990/PYTotalRevenueAmt01304991
IRS990/ReconcilationRevenueExpnssAmt0-291175
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt054960
IRS990/SavingsAndTempCashInvstGrp/EOYAmt057462
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01788537
IRS990ScheduleD/RevenueSubtotalAmt01497362
IRS990ScheduleD/TotalExpensesPerForm990Amt01788537
IRS990ScheduleD/TotalRevenuePerForm990Amt01497362
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01497362
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01788537
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PLUMBERS LOCAL NO. 17 PLUMBERS LOCAL NO. 17 CHAIRMAN TRUSTEE WORK FOR SAME LOCAL. PLUMBERS LOCAL NO. 17 PLUMBERS LOCAL NO. 17 CHAIRMAN TRUSTEE WORK FOR SAME LOCAL. PLUMBERS LOCAL NO. 17 PLUMBERS LOCAL NO. 17 TRUSTEE TRUSTEE WORK FOR SAME LOCAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SOUTHERN BENEFIT ADMINISTRATORS, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EMPLOYER 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/ExplanationTxt3THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/ExplanationTxt6THE 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/ExplanationTxt7DOCUMENTS ARE AVAILABLE UPON REQUEST. ALL COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd5false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd6false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd7false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd8false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd9false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd10false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd6N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd7N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd8N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd9N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd10N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CS3 (CONTRACTING SINGLE SOURCE SOLU
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1DAMON-MARCUS COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2GIPSON MECHANICAL CONTRACTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3K & J PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4KRAG PLUMBING COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5MORGAN & THORNBURG
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6RALEIGH PLUMBING & HEATING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt7WA SOEFKER & SON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt8TRI-STATE PLUMBING & HEATING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt9WHITE PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt10PLUMBING CONTRACTORS
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0HARDING & SONS PLUMBING COMPANY LL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MEMPHIS PLUMBERS JATC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS LOCAL NO 17
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05046408
IRS990/TotalAssetsEOYAmt04959454
IRS990/TotalAssetsGrp/BOYAmt05046408
IRS990/TotalAssetsGrp/EOYAmt04959454
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0137334
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01651203
IRS990/TotalFunctionalExpensesGrp/TotalAmt01788537
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0727764
IRS990/TotalLiabilitiesEOYAmt0931985
IRS990/TotalLiabilitiesGrp/BOYAmt0727764
IRS990/TotalLiabilitiesGrp/EOYAmt0931985
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04318644
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04027469
IRS990/TotalProgramServiceRevenueAmt01306200
IRS990/TotalRevenueGrp/ExclusionAmt029273
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01468089
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01497362
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05046408
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04959454
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04318644
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04027469
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1449
IRS990/USAddress/CityNm0GOODLETTSVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0370701449
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK A RODGERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09013455825
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MEMPHIS CONSTRUCTION BENEFIT FUND
ReturnHeader/Filer/BusinessNameControlTxt0MEMP
ReturnHeader/Filer/EIN0620933920
ReturnHeader/Filer/PhoneNum06158590131
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1449
ReturnHeader/Filer/USAddress/CityNm0GOODLETTSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0370701449
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621802605
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DANIELS IRWIN & AYLOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0223 MADISON STREET SUITE 112
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0371153660
ReturnHeader/PreparerPersonGrp/PhoneNum06158686008
ReturnHeader/PreparerPersonGrp/PreparationDt02016-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUGLAS A IRWIN
ReturnHeader/ReturnTs02016-10-15T12:50:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.96$2.18$4.77$3.08$4.38$1.30
2023Detailed filing. Detailed filing data is available for this year.$7.53$1.46$6.07$3.05$2.33$0.72
2022Detailed filing. Detailed filing data is available for this year.$6.76$1.41$5.35$2.47$2.79$0.32
2021Detailed filing. Detailed filing data is available for this year.$6.89$1.22$5.67$3.00$2.72$0.28
2020Detailed filing. Detailed filing data is available for this year.$6.93$1.55$5.38$2.72$3.00$0.28
2019Detailed filing. Detailed filing data is available for this year.$6.81$1.14$5.67$2.50$2.12$0.39
2018Detailed filing. Detailed filing data is available for this year.$6.18$0.90$5.28$2.02$1.63$0.39
2017Detailed filing. Detailed filing data is available for this year.$5.69$0.80$4.89$1.74$1.46$0.28
2016Detailed filing. Detailed filing data is available for this year.$5.36$0.75$4.61$1.73$1.14$0.58
2015Detailed filing. Detailed filing data is available for this year.$4.96$0.93$4.03$1.50$1.79$0.29
2014Detailed filing. Detailed filing data is available for this year.$5.05$0.73$4.32$1.30$1.38$0.07
2013Summary only. Only limited summary data is available for this year.$5.05$0.66$4.39$1.49$1.12$0.36
2012Summary only. Only limited summary data is available for this year.$4.67$0.64$4.03$1.26$1.01$0.24
2011Summary only. Only limited summary data is available for this year.$4.50$0.72$3.78$1.31$1.45$0.14