Civic Intelligence

Employees' Beneficiary Association

EIN 73-6227266 • 501(c)9 • Fort Scott, KS

Profile

Provide health, life and disability benefits to particpants and their dependents.

2401 Cooper StreetFort Scott, KS 66701

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2019

Liabilities / Revenue

80th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • <$500k nonprofits • Source year 2019

Net Margin

35th percentile

-87%

Higher net margin than 35% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2019

Top Officer Pay

97th percentile

$269,273

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 195.5% of source-year revenue.

501(c)9 • <$500k nonprofits • Source year 2019

Asset Growth

46th percentile

-100%

Faster asset growth than 46% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

24th percentile

-95%

Faster revenue growth than 24% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$0

Down $334,636 (-100%) from 2018

Liabilities

Down

$0

Down $215,480 (-100%) from 2018

Net Assets

Down

$0

Down $119,156 (-100%) from 2018

Revenue

Down

$137,712

Down $2,734,470 (-95%) from 2018

Expenses

Down

$256,868

Down $2,551,404 (-91%) from 2018

Net Income

Down

-$119,156

Down $183,066 (-286%) from 2018

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $22,167Liabilities 2010: $0Net Assets 2010: $22,1672010Assets 2011: $20,606Liabilities 2011: $0Net Assets 2011: $20,6062011Assets 2012: $32,379Liabilities 2012: $0Net Assets 2012: $32,3792012Assets 2013: $28,846Liabilities 2013: $0Net Assets 2013: $28,8462013Assets 2014: $593,509Liabilities 2014: $47,238Net Assets 2014: $546,2712014Assets 2015: $905,840Liabilities 2015: $57,869Net Assets 2015: $847,9712015Assets 2016: $867,763Liabilities 2016: $263,014Net Assets 2016: $604,7492016Assets 2017: $317,950Liabilities 2017: $262,704Net Assets 2017: $55,2462017Assets 2018: $334,636Liabilities 2018: $215,480Net Assets 2018: $119,1562018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2019

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,525,740Expenses 2010: $1,532,083Net Income 2010: -$6,3432010Expenses 2011: $1,645,1112011Expenses 2012: $1,722,4982012Revenue 2013: $1,636,542Expenses 2013: $1,640,075Net Income 2013: -$3,5332013Revenue 2014: $1,972,393Expenses 2014: $1,454,968Net Income 2014: $517,4252014Revenue 2015: $1,939,196Expenses 2015: $1,637,496Net Income 2015: $301,7002015Revenue 2016: $1,996,575Expenses 2016: $2,239,797Net Income 2016: -$243,2222016Revenue 2017: $2,051,130Expenses 2017: $2,600,633Net Income 2017: -$549,5032017Revenue 2018: $2,872,182Expenses 2018: $2,808,272Net Income 2018: $63,9102018Revenue 2019: $137,712Expenses 2019: $256,868Net Income 2019: -$119,1562019

Highlighted filing

2019

Revenue$137,712
Expenses$256,868
Net Income-$119,156

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 5, 2020
Return Version
2019v5.1
Gross Receipts
$137,712
Mission and Program Overview

Mission

Provide health, life and disability benefits to participants and their dependents

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$308,487$0▼ $308,487
Cash and Non-Interest-Bearing Accounts$22,670$0▼ $22,670
Savings and Temporary Cash Investments$3,479$0▼ $3,479
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$334,636$0▼ $334,636
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$215,480$0▼ $215,480
Total Liabilities$215,480$0▼ $215,480
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$119,156$0▼ $119,156
Total Net Assets Fund Balance$119,156$0▼ $119,156
Total Liabilities and Net Assets / Fund Balance$334,636$0▼ $334,636
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chris FarmerTrustee
Gina StaudingerTrustee
Phil QuickTrustee
Roger KraftTrustee
Sara GriffithTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$137,560
Investment Income
$152
Other Revenue
$0
Change in Net Assets
$-119,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,615
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$252,253--$252,253
Fees for Services Other$4,615--$4,615
Total Functional Expenses$256,868$0$0$256,868
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Roger e kraft is the owner of the sponsoring organization. The remaining trustees are employees of the sponsoring organization.

Form 990, Part VI, Section A, Line 4

Effective december 31, 2019, the veba trust was terminated after using all trust assets to pay for eligible expenses. The plan sponsor will pay plan benefits from the general assets of the corporation moving forward.

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 is presented to the trustees for their review prior to filing.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
EMPLOYEES' BENEFICIARY ASSOCIATION
EIN
73-6227266
Phone
6202235500
Address
2401 COOPER STREET, FORT SCOTT, KS 66701

Signing Officer

Name
Roger Kraft
Title
President
Phone
6202235500
Signed
2020-10-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Kraft
Formed
1986
Legal Domicile
Ks
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Trout CPA
Address
1705 OREGON PIKE, LANCASTER, PA 17601
Preparer
Nicole Cradic
Phone
7175692900
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3GINA STAUDINGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4SARA GRIFFITH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0260072
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt156506
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2141663
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3140473
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt454991
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleN/AssetsDistributedInd00
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02019-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt00
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0ALL ASSETS WERE USED UP BEFORE THE TRUST WAS TERMINATED. THEREFORE, NOTHING WAS LEFT TO DISTRIBUTE.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROGER E KRAFT IS THE OWNER OF THE SPONSORING ORGANIZATION. THE REMAINING TRUSTEES ARE EMPLOYEES OF THE SPONSORING ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EFFECTIVE DECEMBER 31, 2019, THE VEBA TRUST WAS TERMINATED AFTER USING ALL TRUST ASSETS TO PAY FOR ELIGIBLE EXPENSES. THE PLAN SPONSOR WILL PAY PLAN BENEFITS FROM THE GENERAL ASSETS OF THE CORPORATION MOVING FORWARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS PRESENTED TO THE TRUSTEES FOR THEIR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0113668289
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0WK HOLDING COMPANY INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt02401 COOPER STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0FORT SCOTT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd066701
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt052398
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH CONTRIBUTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WK HOLDING COMPANY INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0Q
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0334636
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0334636
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0256868
IRS990/TotalFunctionalExpensesGrp/TotalAmt0256868
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0215480
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0215480
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0119156
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt045279
IRS990/TotalProgramServiceExpensesAmt0256868
IRS990/TotalProgramServiceRevenueAmt0137560
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137712
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0137712
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0334636
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt0653705
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02401 COOPER STREET
IRS990/USAddress/CityNm0FORT SCOTT
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd066701
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER KRAFT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06202235500
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMPLOYEES' BENEFICIARY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF WARD/KRAFT FORMS INC
ReturnHeader/Filer/BusinessNameControlTxt0EMPL
ReturnHeader/Filer/EIN0736227266
ReturnHeader/Filer/PhoneNum06202235500
ReturnHeader/Filer/USAddress/AddressLine1Txt02401 COOPER STREET
ReturnHeader/Filer/USAddress/CityNm0FORT SCOTT

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