Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
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
Provision of benefits to participants.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Brandon Osbahr | Chairman |
| Don White | Trustee |
| Frank a Rodgers | Trustee |
| James K Estabrook | Trustee |
| Lonnie Coomes | Trustee |
| David W Sink Jr | Secretary |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,786,117 |
| Total Expenses per Audited Statements | $2,786,117 |
| Total Expenses per Form 990 | $2,786,117 |
| 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. 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 | 1224330 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1413463 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1051929 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 474358 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVISION OF BENEFITS TO PARTICIPANTS. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5591 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 2255014 |
| 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/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 126258 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 172446 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 8023 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 2255014 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -140303 |
| IRS990/CYOtherExpensesAmt | 0 | 529491 |
| IRS990/CYOtherRevenueAmt | 0 | 301303 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2308816 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -316301 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1612 |
| IRS990/CYTotalExpensesAmt | 0 | 2786117 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2469816 |
| 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, TEMPORARY DISABILITY AND LIFE INSURANCE BENEFITS TO PLAN PARTICIPANTS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11050 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 32076 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 68400 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 108414 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 17756 |
| 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 | LONNIE COOMES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES K ESTABROOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID W SINK JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BRANDON OSBAHR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | FRANK A RODGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DON WHITE |
| 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 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIRMAN |
| 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 | -51296 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 3533828 |
| IRS990/GrossReceiptsAmt | 0 | 6054940 |
| 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 | 157910 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | -89007 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | -89007 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 5610252 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 6034517 |
| IRS990/IRPDocumentCnt | 0 | 28 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 3585124 |
| 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/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 26259 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 26259 |
| IRS990/MissionDesc | 0 | PROVISION OF BENEFITS TO PARTICIPANTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5665857 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5349556 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -51296 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -51296 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5665857 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5349556 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3275 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | EMPLOYEE GROUP WAIVER PLA |
| IRS990/OtherExpensesGrp/Desc | 1 | FIDUCIARY LIABILITY INSUR |
| IRS990/OtherExpensesGrp/Desc | 2 | CYBER LIABILITY INSURANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | BANK CHARGES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 106389 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5293 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2748 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2566 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | STOP LOSS INSURANCE REIMBURSE |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | SETTLEMENT INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | LATE PENALTIES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 139447 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 114077 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 21520 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 139447 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 114077 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 21520 |
| IRS990/OtherRevenueTotalAmt | 0 | 301303 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1612 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 12855 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 14527 |
| IRS990/PrincipalOfficerNm | 0 | BRANDON OSBAHR |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EMPLOYEE CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2186233 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 122583 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2186233 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 122583 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 2224586 |
| IRS990/PYInvestmentIncomeAmt | 0 | -12085 |
| IRS990/PYOtherExpensesAmt | 0 | 492322 |
| IRS990/PYOtherRevenueAmt | 0 | 846895 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2166130 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 282989 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1043 |
| IRS990/PYTotalExpensesAmt | 0 | 2717951 |
| IRS990/PYTotalRevenueAmt | 0 | 3000940 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -316301 |
| 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 | 88893 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 67171 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2786117 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2469816 |
| 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. 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 | 2786117 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2469816 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2469816 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2786117 |
| 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/ControlledOrganizationInd | 11 | 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/DirectControllingNACd | 11 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | ACUFF ENTERPRISES |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 1 | CS3 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 2 | DAMON-MARCUS COMPANY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 3 | GIPSON MECHANICAL CONTRACTORS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 4 | KIEWIT POWER CONSTRUCTORS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 5 | KRAG PLUMBING COMPANY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 6 | MID-SOUTH PLUMBING COMPANY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 7 | MORGAN & THORNBURG |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 8 | PLUMBING CONTRACTORS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 9 | TRI-STATE PLUMBING |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 10 | WA SOEFKER & SON |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 11 | WHITE PLUMBING & MECHANICAL |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd | 2 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd | 3 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd | 4 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd | 5 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | 1 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | 2 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | 3 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | 4 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd | 5 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd | 1 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd | 2 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd | 3 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd | 4 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd | 5 | false |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | CFMVR-TESCO |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt | 1 | HARDIN & SONS PLUMBING |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt | 2 | HARRIS MOUNTAIN WEST |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt | 3 | HAYNES PLUMBING |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt | 4 | THREE ARROWS CONTRACTING |
| IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt | 5 | TRI-STAR MECHANICAL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 2 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | MEMPHIS PLUMBERS JATC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | PLUMBERS LOCAL NO 17 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | TENNESSEE PIPE TRADES ASSOCIATION |
| 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/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 6890187 |
| IRS990/TotalAssetsEOYAmt | 0 | 6763019 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 6890187 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6763019 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2786117 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1224330 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1413463 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1224330 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1413463 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5665857 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 5349556 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2308816 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | -140303 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2610119 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2469816 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 6890187 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6763019 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRANDON OSBAHR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9013455825 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-10-09 |
| 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/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| 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 | 2023-10-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DOUGLAS A IRWIN |
| ReturnHeader/ReturnTs | 0 | 2023-10-16T10:33:32-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | BRANDON |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | OSBAHR |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.