Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
49th percentile
Higher top officer pay than 49% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
47th percentile
Faster asset growth than 47% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Assets
Up$5,693,733
Up $336,327 (+6.3%) from 2016
Net Assets
Up$4,889,173
Up $277,441 (+6.0%) from 2016
Liabilities
Up$804,560
Up $58,886 (+7.9%) from 2016
Revenue
Up$1,739,761
Up $14,649 (+0.8%) from 2016
Expenses
Up$1,462,320
Up $321,471 (+28%) from 2016
Net Income
Down$277,441
Down $306,822 (-53%) from 2016
Provision of benefits to participants.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $4,968,734 | $5,276,456 | ▲ $307,722 |
| Cash and Non-Interest-Bearing Accounts | $220,204 | $283,385 | ▲ $63,181 |
| Accounts Receivable | $142,382 | $161,667 | ▲ $19,285 |
| Prepaid Expenses and Deferred Charges | $2,368 | $13,712 | ▲ $11,344 |
| Savings and Temporary Cash Investments | $23,718 | $-41,487 | ▼ $65,205 |
| Total Assets | $5,357,406 | $5,693,733 | ▲ $336,327 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $745,674 | $804,560 | ▲ $58,886 |
| Total Liabilities | $745,674 | $804,560 | ▲ $58,886 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,611,732 | $4,889,173 | ▲ $277,441 |
| Total Net Assets Fund Balance | $4,611,732 | $4,889,173 | ▲ $277,441 |
| Total Liabilities and Net Assets / Fund Balance | $5,357,406 | $5,693,733 | ▲ $336,327 |
| Name | Title |
|---|---|
| Frank a Rodgers | Chairman |
| Allen Deck | Trustee |
| Brandon Osbahr | Trustee |
| Howard Burgess | Trustee |
| James K Estabrook | Trustee |
| David W Sink Jr | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $435,799 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $1,026,521 |
| Insurance | - | - | - | $105,682 |
| Fees for Services Other | - | - | - | $99,048 |
| Fees for Services Management | - | - | - | $68,400 |
| Fees for Services Accounting | - | - | - | $16,469 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $15,481 |
| Fees for Services Legal | - | - | - | $6,988 |
| All Other Expenses | - | - | - | $3,285 |
| Other Expenses | - | - | - | $3,182 |
| Office Expenses | - | - | - | $2,133 |
| Conferences and Meetings | - | - | - | $1,534 |
| Total Functional Expenses | $0 | $0 | $0 | $1,462,320 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,462,320 |
| Total Expenses per Audited Statements | $1,462,320 |
| Total Expenses per Form 990 | $1,462,320 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“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. Plan management has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2017, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset). 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 | 745674 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 804560 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 142382 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 161667 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVISION OF BENEFITS TO PARTICIPANTS. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3285 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 1026521 |
| 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/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 220204 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 283385 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1534 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 1026521 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 44998 |
| IRS990/CYOtherExpensesAmt | 0 | 435799 |
| IRS990/CYOtherRevenueAmt | 0 | 59023 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1635740 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 277441 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1462320 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1739761 |
| 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 AND LIFE INSURANCE BENEFITS TO PLAN PARTICIPANTS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16469 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 6988 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 68400 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 99048 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 15481 |
| 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/AverageHoursPerWeekRt | 5 | 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/IndividualTrusteeOrDirectorInd | 5 | 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/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | FRANK A RODGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVID W SINK JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BRANDON OSBAHR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAMES K ESTABROOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | HOWARD BURGESS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ALLEN DECK |
| 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/ReportableCompFromOrgAmt | 5 | 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/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | 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 | -19984 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2742961 |
| IRS990/GrossReceiptsAmt | 0 | 4502706 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 105682 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 64982 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 64982 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4968734 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 5276456 |
| IRS990/IRPDocumentCnt | 0 | 111 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2762945 |
| 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 | 4611732 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4889173 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -19984 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -19984 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2133 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | EMPLOYEE GROUP WAIVER PLA |
| IRS990/OtherExpensesGrp/Desc | 1 | TRANSITIONAL REINSURANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | FIDUCIARY LIABILITY INSUR |
| IRS990/OtherExpensesGrp/Desc | 3 | BANK CHARGES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 102224 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6095 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5278 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3182 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | FORMULARY REBATES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | LATE PENALTIES |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | CLAIMS REFUNDS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 47932 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 10265 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 826 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 47932 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 10265 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 826 |
| IRS990/OtherRevenueTotalAmt | 0 | 59023 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2368 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 13712 |
| IRS990/PrincipalOfficerNm | 0 | FRANK A RODGERS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EMPLOYEE CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1554241 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 81499 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1554241 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 81499 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 802051 |
| IRS990/PYInvestmentIncomeAmt | 0 | 45371 |
| IRS990/PYOtherExpensesAmt | 0 | 338798 |
| IRS990/PYOtherRevenueAmt | 0 | 34314 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1645427 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 584263 |
| IRS990/PYTotalExpensesAmt | 0 | 1140849 |
| IRS990/PYTotalRevenueAmt | 0 | 1725112 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 277441 |
| 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 | 23718 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | -41487 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1462320 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1739761 |
| 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. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2017, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET). 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 | 1462320 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1739761 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1739761 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1462320 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| 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/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/RelatedOrganizationName/BusinessNameLine1Txt | 0 | CS3 (CONTRACTING SINGLE SOURCE SOLU |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 1 | DAMON-MARCUS COMPANY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 2 | GIPSON MECHANICAL CONTRACTORS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 3 | KRAG PLUMBING COMPANY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 4 | MORGAN & THORNBURG |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 5 | WA SOEFKER & SON |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 6 | TRI-STATE PLUMBING & HEATING |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 7 | WHITE PLUMBING |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 8 | PLUMBING CONTRACTORS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 9 | KIEWIT POWER CONSTRUCTORS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 10 | MID-SOUTH PLUMBING COMPANY |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | HARDING & SONS PLUMBING COMPANY LL |
| 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/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 5357406 |
| IRS990/TotalAssetsEOYAmt | 0 | 5693733 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 5357406 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5693733 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1462320 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 745674 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 804560 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 745674 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 804560 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4611732 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4889173 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1635740 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 44998 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1694763 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1739761 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 5357406 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 5693733 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 4611732 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 4889173 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 1449 |
| IRS990/USAddress/CityNm | 0 | GOODLETTSVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/USAddress/ZIPCd | 0 | 370701449 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FRANK A RODGERS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9013455825 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-09-17 |
| 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/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | EF5EEFC6CB658F211F5EBDD3C9AF733BCC5D60C7 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | FC1DB2D7C2A4C4D935F07B7B3EA02570F54DA193 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 75.145.51.185 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-10-15 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 16:44:08 |
| 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 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6158686008 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-10-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DOUGLAS A IRWIN |
| ReturnHeader/ReturnTs | 0 | 2018-10-15T16:44:08-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.