Civic Intelligence

Memphis Construction Benefit Fund

990 • Fiscal year 2022 • EIN 62-0933920

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 09, 2023

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

77th percentile

0.21x

Higher debt load relative to assets than 77% of similar nonprofits.

2022 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

0.57x

Higher debt load relative to revenue than 91% of similar nonprofits.

2022 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2022

Net Margin

17th percentile

-13%

Higher net margin than 17% of similar nonprofits.

2022 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2022

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.

2022 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2022

Asset Growth

58th percentile

-1.8%

Faster asset growth than 58% of similar nonprofits.

2022 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

20th percentile

-18%

Faster revenue growth than 20% of similar nonprofits.

2022 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Down

$6,763,019

Down $127,168 (-1.8%) from 2021

Net Assets

Down

$5,349,556

Down $316,301 (-5.6%) from 2021

Liabilities

Up

$1,413,463

Up $189,133 (+15%) from 2021

Revenue

Down

$2,469,816

Down $531,124 (-18%) from 2021

Expenses

Up

$2,786,117

Up $68,166 (+2.5%) from 2021

Net Income

Down

-$316,301

Down $599,290 (-212%) from 2021

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

2022

Assets$6,763,019
Liabilities$1,413,463
Net Assets$5,349,556

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

2022

Revenue$2,469,816
Expenses$2,786,117
Net Income-$316,301
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 9, 2023
Return Version
2022v5.0
Gross Receipts
$6,054,940
Mission and Program Overview

Mission

Provision of benefits to participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,610,252$6,034,517▲ $424,265
Accounts Receivable$1,051,929$474,358▼ $577,571
Cash and Non-Interest-Bearing Accounts$126,258$172,446▲ $46,188
Savings and Temporary Cash Investments$88,893$67,171▼ $21,722
Prepaid Expenses and Deferred Charges$12,855$14,527▲ $1,672
Total Assets$6,890,187$6,763,019▼ $127,168
Liabilities
Accounts Payable and Accrued Expenses$1,224,330$1,413,463▲ $189,133
Total Liabilities$1,224,330$1,413,463▲ $189,133
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,665,857$5,349,556▼ $316,301
Total Net Assets Fund Balance$5,665,857$5,349,556▼ $316,301
Total Liabilities and Net Assets / Fund Balance$6,890,187$6,763,019▼ $127,168
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,308,816
Investment Income
$-140,303
Other Revenue
$301,303
Change in Net Assets
$-316,301

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,469,816
Total Revenue per Audited Statements
$2,469,816
Total Revenue per Form 990
$2,469,816
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$529,491
Salaries, Compensation, and Employee Benefits$1,612
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$2,255,014
Insurance---$157,910
Fees for Services Other---$108,414
Fees for Services Management---$68,400
Fees for Services Legal---$32,076
Fees for Service Investment Mgmnt Fees---$17,756
Fees for Services Accounting---$11,050
Conferences and Meetings---$8,023
All Other Expenses---$5,591
Office Expenses---$3,275
Other Expenses---$2,566
Payroll Taxes---$1,612
Total Functional Expenses$0$0$0$2,786,117

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,786,117
Total Expenses per Audited Statements$2,786,117
Total Expenses per Form 990$2,786,117
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
2023-10-09

Organization Details

Principal Officer
Brandon Osbahr
Formed
1975
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
5

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 AppendixShowing 400 of 402 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/BOYAmt01224330
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01413463
IRS990/AccountsReceivableGrp/BOYAmt01051929
IRS990/AccountsReceivableGrp/EOYAmt0474358
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVISION OF BENEFITS TO PARTICIPANTS.
IRS990/AllOtherExpensesGrp/TotalAmt05591
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt02255014
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/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0126258
IRS990/CashNonInterestBearingGrp/EOYAmt0172446
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt08023
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt02255014
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-140303
IRS990/CYOtherExpensesAmt0529491
IRS990/CYOtherRevenueAmt0301303
IRS990/CYProgramServiceRevenueAmt02308816
IRS990/CYRevenuesLessExpensesAmt0-316301
IRS990/CYSalariesCompEmpBnftPaidAmt01612
IRS990/CYTotalExpensesAmt02786117
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02469816
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0THE PROVISION OF HEALTH, DENTAL, VISION, TEMPORARY DISABILITY AND LIFE INSURANCE BENEFITS TO PLAN PARTICIPANTS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt011050
IRS990/FeesForServicesLegalGrp/TotalAmt032076
IRS990/FeesForServicesManagementGrp/TotalAmt068400
IRS990/FeesForServicesOtherGrp/TotalAmt0108414
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt017756
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/PersonNm0LONNIE COOMES
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES K ESTABROOK
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID W SINK JR
IRS990/Form990PartVIISectionAGrp/PersonNm3BRANDON OSBAHR
IRS990/Form990PartVIISectionAGrp/PersonNm4FRANK A RODGERS
IRS990/Form990PartVIISectionAGrp/PersonNm5DON WHITE
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/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-51296
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03533828
IRS990/GrossReceiptsAmt06054940
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt0157910
IRS990/InvestmentIncomeGrp/ExclusionAmt0-89007
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0-89007
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05610252
IRS990/InvestmentsPubTradedSecGrp/EOYAmt06034517
IRS990/IRPDocumentCnt028
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03585124
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt026259
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt026259
IRS990/MissionDesc0PROVISION OF BENEFITS TO PARTICIPANTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt05665857
IRS990/NetAssetsOrFundBalancesEOYAmt05349556
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-51296
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-51296
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05665857
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05349556
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt03275
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0EMPLOYEE GROUP WAIVER PLA
IRS990/OtherExpensesGrp/Desc1FIDUCIARY LIABILITY INSUR
IRS990/OtherExpensesGrp/Desc2CYBER LIABILITY INSURANCE
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/TotalAmt0106389
IRS990/OtherExpensesGrp/TotalAmt15293
IRS990/OtherExpensesGrp/TotalAmt22748
IRS990/OtherExpensesGrp/TotalAmt32566
IRS990/OtherRevenueMiscGrp/Desc0STOP LOSS INSURANCE REIMBURSE
IRS990/OtherRevenueMiscGrp/Desc1SETTLEMENT INCOME
IRS990/OtherRevenueMiscGrp/Desc2LATE PENALTIES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0139447
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1114077
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt221520
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0139447
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1114077
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt221520
IRS990/OtherRevenueTotalAmt0301303
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt01612
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012855
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014527
IRS990/PrincipalOfficerNm0BRANDON OSBAHR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02186233
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1122583
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02186233
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1122583
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt02224586
IRS990/PYInvestmentIncomeAmt0-12085
IRS990/PYOtherExpensesAmt0492322
IRS990/PYOtherRevenueAmt0846895
IRS990/PYProgramServiceRevenueAmt02166130
IRS990/PYRevenuesLessExpensesAmt0282989
IRS990/PYSalariesCompEmpBnftPaidAmt01043
IRS990/PYTotalExpensesAmt02717951
IRS990/PYTotalRevenueAmt03000940
IRS990/ReconcilationRevenueExpnssAmt0-316301
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt088893
IRS990/SavingsAndTempCashInvstGrp/EOYAmt067171
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt02786117
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt02469816
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
IRS990ScheduleD/TotalExpensesPerForm990Amt02786117
IRS990ScheduleD/TotalRevenuePerForm990Amt02469816
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02469816
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02786117
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/ControlledOrganizationInd11false
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/DirectControllingNACd11N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ACUFF ENTERPRISES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1CS3
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2DAMON-MARCUS COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3GIPSON MECHANICAL CONTRACTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4KIEWIT 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
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd1false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd2false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd3false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd4false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd5false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd1false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd2false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd3false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd4false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd5false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0CFMVR-TESCO
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt1HARDIN & SONS PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt2HARRIS MOUNTAIN WEST
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt3HAYNES PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt4THREE ARROWS CONTRACTING
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt5TRI-STAR MECHANICAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MEMPHIS PLUMBERS JATC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS LOCAL NO 17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2TENNESSEE PIPE TRADES ASSOCIATION
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06890187
IRS990/TotalAssetsEOYAmt06763019
IRS990/TotalAssetsGrp/BOYAmt06890187
IRS990/TotalAssetsGrp/EOYAmt06763019
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02786117
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01224330
IRS990/TotalLiabilitiesEOYAmt01413463
IRS990/TotalLiabilitiesGrp/BOYAmt01224330
IRS990/TotalLiabilitiesGrp/EOYAmt01413463
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05665857
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05349556
IRS990/TotalProgramServiceRevenueAmt02308816
IRS990/TotalRevenueGrp/ExclusionAmt0-140303
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02610119
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02469816
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06890187
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06763019
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDON OSBAHR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09013455825
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-09
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/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02023-10-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUGLAS A IRWIN
ReturnHeader/ReturnTs02023-10-16T10:33:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRANDON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OSBAHR
ReturnHeader/TaxPeriodBeginDt02022-01-01

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