Civic Intelligence

Memphis Construction Benefit Fund

990 • Fiscal year 2021 • EIN 62-0933920

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 03, 2022

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

76th percentile

0.18x

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

2021 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

90th percentile

0.41x

Higher debt load relative to revenue than 90% of similar nonprofits.

2021 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2021

Net Margin

62nd percentile

9.4%

Higher net margin than 62% of similar nonprofits.

2021 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2021 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2021

Asset Growth

30th percentile

-0.6%

Faster asset growth than 30% of similar nonprofits.

2021 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

68th percentile

10%

Faster revenue growth than 68% of similar nonprofits.

2021 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$6,890,187

Down $43,530 (-0.6%) from 2020

Net Assets

Up

$5,665,857

Up $282,989 (+5.3%) from 2020

Liabilities

Down

$1,224,330

Down $326,519 (-21%) from 2020

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin62nd percentile

Revenue

Up

$3,000,940

Up $278,648 (+10%) from 2020

Expenses

Down

$2,717,951

Down $286,712 (-9.5%) from 2020

Net Income

Up

$282,989

Up $565,360 (+200%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth30th 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

2021

Assets$6,890,187
Liabilities$1,224,330
Net Assets$5,665,857
Open 2021 Filing

Operations Trend

Revenue Growth68th 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

2021

Revenue$3,000,940
Expenses$2,717,951
Net Income$282,989
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 3, 2022
Return Version
2021v4.0
Gross Receipts
$9,236,148
Mission and Program Overview

Mission

Provision of benefits to participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,473,212$5,610,252▼ $862,960
Accounts Receivable$326,436$1,051,929▲ $725,493
Cash and Non-Interest-Bearing Accounts$96,688$126,258▲ $29,570
Savings and Temporary Cash Investments$27,684$88,893▲ $61,209
Prepaid Expenses and Deferred Charges$9,697$12,855▲ $3,158
Total Assets$6,933,717$6,890,187▼ $43,530
Liabilities
Accounts Payable and Accrued Expenses$1,550,849$1,224,330▼ $326,519
Total Liabilities$1,550,849$1,224,330▼ $326,519
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,382,868$5,665,857▲ $282,989
Total Net Assets Fund Balance$5,382,868$5,665,857▲ $282,989
Total Liabilities and Net Assets / Fund Balance$6,933,717$6,890,187▼ $43,530
Compensation and Service Providers
Top Officer Pay49th 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
$2,166,130
Investment Income
$-12,085
Other Revenue
$846,895
Change in Net Assets
$282,989

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,000,940
Total Revenue per Audited Statements
$3,000,940
Total Revenue per Form 990
$3,000,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$492,322
Salaries, Compensation, and Employee Benefits$1,043
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$2,224,586
Insurance---$140,945
Fees for Services Other---$96,170
Fees for Services Management---$68,400
Fees for Services Accounting---$20,017
Fees for Service Investment Mgmnt Fees---$18,755
Fees for Services Legal---$17,284
Office Expenses---$9,349
All Other Expenses---$3,068
Other Expenses---$1,548
Payroll Taxes---$1,043
Conferences and Meetings---$693
Total Functional Expenses$0$0$0$2,717,951

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,717,951
Total Expenses per Audited Statements$2,717,951
Total Expenses per Form 990$2,717,951
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
2022-10-03

Organization Details

Principal Officer
Brandon Osbahr
Formed
1975
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
3

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 Appendix383 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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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/BusinessNameLine1Txt3ICON MECHANICAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4KIEWET POWER CONSTRUCTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5KRAG PLUMBING COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6MID-SOUTH PLUMBING COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt7MORGAN & THORNBURG
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt8PLUMBING CONTRACTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt9TRI-STATE PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt10WA SOEFKER & SON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt11WHITE PLUMBING & MECHANICAL
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt1HARDIN & SONS PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt2HAYNES PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt3THREE ARROWS CONTRACTING
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS LOCAL NO 17
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt06890187
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,890,187
Liabilities
$1,224,330
Net assets
$5,665,857
Revenue
$3,000,940
Expenses
$2,717,951
Net income
$282,989
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