Civic Intelligence

Memphis Construction Benefit Fund

990 • Fiscal year 2020 • EIN 62-0933920

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 10, 2021

Organization Profile

View Organization Page

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

78th percentile

0.22x

Higher debt load relative to assets than 78% of similar nonprofits.

2020 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

93rd percentile

0.57x

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

2020 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2020

Net Margin

18th percentile

-10%

Higher net margin than 18% of similar nonprofits.

2020 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2020 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2020

Asset Growth

36th percentile

1.9%

Faster asset growth than 36% of similar nonprofits.

2020 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

76th percentile

8.7%

Faster revenue growth than 76% of similar nonprofits.

2020 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$6,933,717

Up $127,336 (+1.9%) from 2019

Net Assets

Down

$5,382,868

Down $282,371 (-5.0%) from 2019

Liabilities

Up

$1,550,849

Up $409,707 (+36%) from 2019

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin18th percentile

Revenue

Up

$2,722,292

Up $217,553 (+8.7%) from 2019

Expenses

Up

$3,004,663

Up $885,018 (+42%) from 2019

Net Income

Down

-$282,371

Down $667,465 (-173%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

2020

Assets$6,933,717
Liabilities$1,550,849
Net Assets$5,382,868
Open 2020 Filing

Operations Trend

Revenue Growth76th percentile

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

2020

Revenue$2,722,292
Expenses$3,004,663
Net Income-$282,371
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 10, 2021
Return Version
2020v4.0
Gross Receipts
$5,438,519
Mission and Program Overview

Mission

Provision of benefits to participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,048,660$6,473,212▲ $424,552
Accounts Receivable$368,618$326,436▼ $42,182
Cash and Non-Interest-Bearing Accounts$349,485$96,688▼ $252,797
Savings and Temporary Cash Investments$25,173$27,684▲ $2,511
Prepaid Expenses and Deferred Charges$14,445$9,697▼ $4,748
Total Assets$6,806,381$6,933,717▲ $127,336
Liabilities
Accounts Payable and Accrued Expenses$1,141,142$1,550,849▲ $409,707
Total Liabilities$1,141,142$1,550,849▲ $409,707
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,665,239$5,382,868▼ $282,371
Total Net Assets Fund Balance$5,665,239$5,382,868▼ $282,371
Total Liabilities and Net Assets / Fund Balance$6,806,381$6,933,717▲ $127,336
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Brandon OsbahrChairman
Don WhiteTrustee
Frank a RodgersTrustee
James K EstabrookTrustee
Lonnie CoomesTrustee
David W Sink JrSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,327,338
Investment Income
$201,034
Other Revenue
$193,920
Change in Net Assets
$-282,371

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,722,292
Total Revenue per Audited Statements
$2,722,292
Total Revenue per Form 990
$2,722,292
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$516,911
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$2,487,752--$2,487,752
Insurance$143,120--$143,120
Fees for Services Other$79,717$20,225-$99,942
Fees for Services Management-$68,400-$68,400
Fees for Service Investment Mgmnt Fees-$19,214-$19,214
Fees for Services Accounting-$17,869-$17,869
Fees for Services Legal-$11,352-$11,352
Office Expenses-$2,847-$2,847
All Other Expenses-$2,409-$2,409
Other Expenses$1,384$2,747-$1,384
Total Functional Expenses$2,854,244$150,419$0$3,004,663

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,004,663
Total Expenses per Audited Statements$3,004,663
Total Expenses per Form 990$3,004,663
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 35% controlled entity
No
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
Brandon Osbahr
Title
Chairman
Phone
9013455825
Signed
2021-09-10

Organization Details

Principal Officer
Brandon Osbahr
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
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“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.”

Raw XML Appendix389 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.

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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
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2GIPSON MECHANICAL CONTRACTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3ICON MECHANICAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4KRAG PLUMBING COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5MID-SOUTH PLUMBING COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6MORGAN & THORNBURG
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt7PLUMBING CONTRACTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt8TRI-STATE PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt9WA SOEFKER & SON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt10WHITE PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0CFMVR-TESCO
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt1HARDIN & SONS PLUMBING COMPANY LL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MEMPHIS PLUMBERS JATC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS LOCAL NO 17
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IRS990/UponRequestInd0X
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDON OSBAHR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09013455825
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-10
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ReturnHeader/PreparerPersonGrp/PreparationDt02021-10-12
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ReturnHeader/ReturnTs02021-10-12T23:53:47-05:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,933,717
Liabilities
$1,550,849
Net assets
$5,382,868
Revenue
$2,722,292
Expenses
$3,004,663
Net income
-$282,371
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