Liabilities / Assets
34th percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
34th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Assets
Up$2,237,031
Up $223,224 (+11%) from 2011
Net Assets
Up$2,237,031
Up $223,224 (+11%) from 2011
Liabilities
Flat$0
Flat from 2011
Revenue
-
No earlier filing loaded for comparison.
Expenses
Flat$0
Flat from 2011
Net Income
-
No earlier filing loaded for comparison.
**see schedule o**the organization is described in irc section 501(c)(9) as a voluntary employees' beneficiary association that receives and holds in trust amounts contributed by the employer at its discretion, or by covered individuals in the plan to fund its obligation to provide medical benefits. On december 31, 2004, the trust account for the organization was established by its related tax exempt organization, the workers' compensation rating and inspection bureau of massachusetts (the wcribma).
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/AccountantCompileOrReview | 0 | 0 |
| IRS990/ActivitiesConductedPartnership | 0 | 0 |
| IRS990/ActivityOrMissionDescription | 0 | **SEE SCHEDULE O**THE ORGANIZATION IS A VOLUNTARY EMPLOYEES' BENEFITS ASSOCIATION THAT RECEIVES AND HOLDS IN TRUST AMOUNTS CONTRIBUTED BY EMPLOYERS AND INDIVIDUALS TO PROVIDE RETIREE MEDICAL BENEFITS. |
| IRS990/AddressPrincipalOfficerUS/AddressLine1 | 0 | 101 ARCH STREET 5TH FLOOR |
| IRS990/AddressPrincipalOfficerUS/City | 0 | BOSTON |
| IRS990/AddressPrincipalOfficerUS/State | 0 | MA |
| IRS990/AddressPrincipalOfficerUS/ZIPCode | 0 | 02110 |
| IRS990/AnnualDisclosureCoveredPersons | 0 | 1 |
| IRS990/BenefitsPaidToMembersCY | 0 | 0 |
| IRS990/BenefitsPaidToMembersPriorYear | 0 | 0 |
| IRS990/BsnssRltnshpThruFamilyMember | 0 | 0 |
| IRS990/BsnssRltnshpWithOrganization | 0 | 0 |
| IRS990/ChangesToOrganizingDocs | 0 | 1 |
| IRS990/CollectionsOfArt | 0 | 0 |
| IRS990/CompensationFromOtherSources | 0 | 0 |
| IRS990/CompensationProcessCEO | 0 | 1 |
| IRS990/CompensationProcessOther | 0 | 1 |
| IRS990/ConflictOfInterestPolicy | 0 | 1 |
| IRS990/ConservationEasements | 0 | 0 |
| IRS990/ConsolidatedAuditFinancialStmt | 0 | 0 |
| IRS990/ContributionsGrantsCurrentYear | 0 | 0 |
| IRS990/ContributionsGrantsPriorYear | 0 | 0 |
| IRS990/CreditCounseling | 0 | 0 |
| IRS990/DecisionsSubjectToApproval | 0 | 1 |
| IRS990/DeductibleContributionsOfArt | 0 | 0 |
| IRS990/DeductibleNonCashContributions | 0 | 0 |
| IRS990/DelegationOfManagementDuties | 0 | 0 |
| IRS990/DescribedIn501C3 | 0 | 0 |
| IRS990/Description | 0 | VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION FUNDED TO PROVIDE RETIREE MEDICAL BENEFITS. |
| IRS990/DisregardedEntity | 0 | 0 |
| IRS990/DocumentRetentionPolicy | 0 | 1 |
| IRS990/DonorAdvisedFunds | 0 | 0 |
| IRS990/ElectionOfBoardMembers | 0 | 1 |
| IRS990/FamilyOrBusinessRelationship | 0 | 0 |
| IRS990/FederalGrantAuditRequired | 0 | 0 |
| IRS990/FollowSFAS117 | 0 | X |
| IRS990/ForeignActivities | 0 | 0 |
| IRS990/ForeignFinancialAccount | 0 | 0 |
| IRS990/ForeignOffice | 0 | 0 |
| IRS990/Form8282PropertyDisposedOf | 0 | 0 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 0 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 1 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 2 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 3 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 4 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 5 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 6 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 7 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 8 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 9 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 10 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 11 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 12 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 13 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 14 | 0.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 0 | 40.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 1 | 40.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 2 | 40.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 3 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 4 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 5 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 6 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 7 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 8 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 9 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 10 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 11 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 12 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 13 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated | 14 | 1.00 |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 0 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 1 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 2 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 0 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 1 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 2 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 3 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 4 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 5 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 6 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 7 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 8 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 9 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 10 | X |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 11 | X |
| IRS990/Form990PartVIISectionA/NamePerson | 0 | PAUL F MEAGHER |
| IRS990/Form990PartVIISectionA/NamePerson | 1 | RICHARD G ALMON |
| IRS990/Form990PartVIISectionA/NamePerson | 2 | ROBERT D MCCARTHY |
| IRS990/Form990PartVIISectionA/NamePerson | 3 | AIM MUTUAL INS CO |
| IRS990/Form990PartVIISectionA/NamePerson | 4 | ASSOCIATED INDUSTRIES OF MA |
| IRS990/Form990PartVIISectionA/NamePerson | 5 | ATLANTIC CHARTER INS CO |
| IRS990/Form990PartVIISectionA/NamePerson | 6 | AMERICAN INTERNATIONAL GROUP |
| IRS990/Form990PartVIISectionA/NamePerson | 7 | HARTFORD ACCIDENT AND INDEMNITY |
| IRS990/Form990PartVIISectionA/NamePerson | 8 | LIBERTY MUTUAL INS CO |
| IRS990/Form990PartVIISectionA/NamePerson | 9 | MAGNA CARTA COMPANIES |
| IRS990/Form990PartVIISectionA/NamePerson | 10 | MASS ASSOCIATION OF INSURANCE AGENT |
| IRS990/Form990PartVIISectionA/NamePerson | 11 | MASS AFLCIO |
| IRS990/Form990PartVIISectionA/NamePerson | 12 | MEADOWBROOK INS GROUP |
| IRS990/Form990PartVIISectionA/NamePerson | 13 | TRAVELERS INS CO |
| IRS990/Form990PartVIISectionA/NamePerson | 14 | ZURICH AMERICAN INSURANCE COMPANY |
| IRS990/Form990PartVIISectionA/Officer | 0 | X |
| IRS990/Form990PartVIISectionA/Officer | 1 | X |
| IRS990/Form990PartVIISectionA/Officer | 2 | X |
| IRS990/Form990PartVIISectionA/OtherCompensation | 0 | 92764 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 1 | 59512 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 2 | 64414 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 3 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 4 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 5 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 6 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 7 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 8 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 9 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 10 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 11 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 12 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 13 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 14 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 0 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 1 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 2 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 3 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 4 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 5 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 6 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 7 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 8 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 9 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 10 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 11 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 12 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 13 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 14 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 0 | 275924 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 1 | 161267 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 2 | 411360 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 3 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 4 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 5 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 6 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 7 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 8 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 9 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 10 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 11 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 12 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 13 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 14 | 0 |
| IRS990/Form990PartVIISectionA/Title | 0 | PRESIDENT/TRUSTEE |
| IRS990/Form990PartVIISectionA/Title | 1 | VP FINANCE & ADMINISTRATION/TRUSTEE |
| IRS990/Form990PartVIISectionA/Title | 2 | SR. VICE PRESIDENT & ACTUARY/ DATA OPS/ TRUSTEE |
| IRS990/Form990PartVIISectionA/Title | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 14 | DIRECTOR |
| IRS990/Form990ProvidedToGoverningBody | 0 | 1 |
| IRS990/Form990-TFiled | 0 | 1 |
| IRS990/FormersListed | 0 | 0 |
| IRS990/FSAudited | 0 | 0 |
| IRS990/FundraisingActivities | 0 | 0 |
| IRS990/GainOrLoss/Securities | 0 | 2775 |
| IRS990/Gaming | 0 | 0 |
| IRS990/GrantsAndSimilarAmntsCY | 0 | 0 |
| IRS990/GrantsAndSimilarAmntsPriorYear | 0 | 0 |
| IRS990/GrantsToIndividuals | 0 | 0 |
| IRS990/GrantsToOrganizations | 0 | 0 |
| IRS990/GrantToRelatedPerson | 0 | 0 |
| IRS990/GrossAmountSalesAssets/Securities | 0 | 71621 |
| IRS990/GrossReceipts | 0 | 128448 |
| IRS990/GroupReturnForAffiliates | 0 | 0 |
| IRS990/Hospital | 0 | 0 |
| IRS990/IndependentAuditFinancialStmt | 0 | 0 |
| IRS990/IndoorTanningServices | 0 | 0 |
| IRS990/InfoInScheduleOPartIII | 0 | X |
| IRS990/InfoInScheduleOPartVI | 0 | X |
| IRS990/InvestmentIncomeCurrentYear | 0 | 59602 |
| IRS990/InvestmentIncomePriorYear | 0 | 395217 |
| IRS990/InvestmentIncome/TotalRevenueColumn | 0 | 56827 |
| IRS990/InvestmentIncome/UnrelatedBusinessRevenue | 0 | 56827 |
| IRS990/InvestmentInJointVenture | 0 | 0 |
| IRS990/InvestmentsPubTradedSecurities/BOY | 0 | 2011359 |
| IRS990/InvestmentsPubTradedSecurities/EOY | 0 | 2237031 |
| IRS990/LessCostOthBasisSalesExpenses/Securities | 0 | 68846 |
| IRS990/LoanToOfficerOrDQP | 0 | 0 |
| IRS990/LocalChapters | 0 | 0 |
| IRS990/MaterialDiversionOrMisuse | 0 | 0 |
| IRS990/MembersOrStockholders | 0 | 1 |
| IRS990/MethodOfAccountingAccrual | 0 | X |
| IRS990/MinutesOfCommittees | 0 | 1 |
| IRS990/MinutesOfGoverningBody | 0 | 1 |
| IRS990/MissionDescription | 0 | **SEE SCHEDULE O**THE ORGANIZATION IS DESCRIBED IN IRC SECTION 501(C)(9) AS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION THAT RECEIVES AND HOLDS IN TRUST AMOUNTS CONTRIBUTED BY EMPLOYERS AND COVERED INDIVIDUALS TO FUND ITS OBLIGATION TO PROVIDE RETIRE MEDICAL BENEFITS. ON DECEMBER 23, 2004, THE TRUST ACCOUNT FOR THE ORGANIZATION WAS ESTABLISHED BY ITS RELATED TAX EXEMPT ORGANIZATION, THE WORKERS' COMPENSATION RATING AND INSPECTION BUREAU OF MASSACHUSETTS (BUREAU). |
| IRS990/MoreThan5000KToIndividuals | 0 | 0 |
| IRS990/MoreThan5000KToOrganizations | 0 | 0 |
| IRS990/NameOfPrincipalOfficerPerson | 0 | RICHARD G ALMON |
| IRS990/NbrIndependentVotingMembers | 0 | 12 |
| IRS990/NbrVotingGoverningBodyMembers | 0 | 12 |
| IRS990/NbrVotingMembersGoverningBody | 0 | 12 |
| IRS990/NetAssetsOrFundBalancesBOY | 0 | 2013807 |
| IRS990/NetAssetsOrFundBalancesEOY | 0 | 2237031 |
| IRS990/NetGainOrLossInvestments/TotalRevenueColumn | 0 | 2775 |
| IRS990/NetGainOrLossInvestments/UnrelatedBusinessRevenue | 0 | 2775 |
| IRS990/NetUnrelatedBusinessTxblIncome | 0 | 0 |
| IRS990/NonDeductibleContributions | 0 | 0 |
| IRS990/NumberFormsTransmittedWith1096 | 0 | 0 |
| IRS990/NumberIndependentVotingMembers | 0 | 12 |
| IRS990/NumberIndividualsGT100K | 0 | 0 |
| IRS990/NumberOfContractorsGT100K | 0 | 0 |
| IRS990/NumberOfEmployees | 0 | 0 |
| IRS990/NumberW2GIncluded | 0 | 0 |
| IRS990/OfficerEntityWithBsnssRltnshp | 0 | 0 |
| IRS990/OfficerMailingAddress | 0 | 0 |
| IRS990/Organization501c | 0 | X |
| IRS990/OtherExpensePriorYear | 0 | 0 |
| IRS990/OtherExpensesCurrentYear | 0 | 0 |
| IRS990/OtherRevenueCurrentYear | 0 | 0 |
| IRS990/OtherRevenuePriorYear | 0 | 211 |
| IRS990/OtherWebsite | 0 | X |
| IRS990/PartialLiquidation | 0 | 0 |
| IRS990/PoliticalActivities | 0 | 0 |
| IRS990/ProfessionalFundraising | 0 | 0 |
| IRS990/ProgramServiceRevenueCY | 0 | 0 |
| IRS990/ProgramServiceRevenuePriorYear | 0 | 0 |
| IRS990/ProhibitedTaxShelterTrans | 0 | 0 |
| IRS990/QuidProQuoContributions | 0 | 0 |
| IRS990/ReconcilationOtherChanges | 0 | 0 |
| IRS990/ReconcilationRevenueExpenses | 0 | 59602 |
| IRS990/ReconciliationUnrealizedInvest | 0 | 163622 |
| IRS990/RegularMonitoringEnforcement | 0 | 1 |
| IRS990/RelatedEntity | 0 | 1 |
| IRS990/RelatedOrgControlledEntity | 0 | 0 |
| IRS990/ReportFin48Footnote | 0 | 0 |
| IRS990/ReportInvestOthSecurities | 0 | 0 |
| IRS990/ReportLandBldgEquip | 0 | 0 |
| IRS990/ReportOtherAssets | 0 | 0 |
| IRS990/ReportOtherLiabilities | 0 | 0 |
| IRS990/ReportProgRelInvest | 0 | 0 |
| IRS990/RevenuesLessExpensesCY | 0 | 59602 |
| IRS990/RevenuesLessExpensesPriorYear | 0 | 395428 |
| IRS990/SalariesEtcCurrentYear | 0 | 0 |
| IRS990/SalariesEtcPriorYear | 0 | 0 |
| IRS990/SavingsAndTempCashInvestments/BOY | 0 | 2448 |
| IRS990/ScheduleBRequired | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApproval | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrangement | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BaseCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BaseCompensationFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BaseCompensationFilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusFilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusRelatedOrgs | 0 | 25000 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusRelatedOrgs | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusRelatedOrgs | 2 | 80000 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompBasedOnRelatedOrgs | 0 | 250924 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompBasedOnRelatedOrgs | 1 | 161267 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompBasedOnRelatedOrgs | 2 | 331360 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs | 0 | 63955 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs | 1 | 43373 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs | 2 | 34459 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 0 | PAUL F MEAGHER |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 1 | RICHARD G ALMON |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 2 | ROBERT D MCCARTHY |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs | 0 | 28809 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs | 1 | 16139 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs | 2 | 29955 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/Title | 0 | PRESIDENT/TRUSTEE |
| IRS990ScheduleJ/Form990ScheduleJPartII/Title | 1 | VP FINANCE & ADMINISTRATION/TRUSTEE |
| IRS990ScheduleJ/Form990ScheduleJPartII/Title | 2 | SR. VICE PRESIDENT & ACTUARY/ DATA O |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs | 0 | 368688 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs | 1 | 220779 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs | 2 | 475774 |
| IRS990ScheduleJ/IndependentConsultant | 0 | X |
| IRS990/ScheduleJRequired | 0 | 1 |
| IRS990ScheduleJ/SeverancePayment | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRetirePlan | 0 | 0 |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | THE WCRIBMA-VEBA TRUST AGREEMENT WAS AMENDED AND RESTATED EFFECTIVE APRIL 1, 2012. RBS CITIZENS BANK, NA WAS REMOVED AS TRUSTEE AND THE FOLLOWING WCRIBMA EMPLOYEES WERE APPOINTED AS SUCCESSOR TRUSTEES: PAUL F. MEAGHER, PRESIDENT; ROBERT D. MCCARTHY, SR. VICE PRESIDENT/ACTUARY/DATA OPERATIONS; AND RICHARD G. ALMON, VICE PRESIDENT, FINANCE & ADMINISTRATION. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | THE "MEMBERS" OF THE BUREAU ARE THE INSURANCE COMPANIES LICENSED TO WRITE WORKERS' COMPENSATION INSURANCE IN MASSACHUSETTS. THE WORKERS' COMPENSATION RATING AND INSPECTION BUREAU OF MASSACHUSETTS (BUREAU) IS A TAX-EXEMPT ENTITY UNDER IRC SECTIONS 501(C)(6). ON DECEMBER 23, 2004, THE BUREAU FORMED WORKERS' COMPENSATION RATING AND INSPECTION BUREAU OF MASSACHUSETTS VEBA, WHICH LATER BECAME KNOWN AS WCRIBMA-VEBA |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | EACH YEAR, AT THE BUREAU'S ANNUAL MEETING, THE MEMBERS ELECT NINE (9) MEMBERS OF THE BUREAU TO SERVE ON THE GOVERNING COMMITTEE. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | THOSE ELECTED MEMBERS THEN APPOINT THREE (3) NON-MEMBER REPRESENTATIVES TO SERVE ON THE GOVERNING COMMITTEE. THE BEREAU MAINTAINS RECORDS OF GOVERNING COMMITTEE MEETINGS AND AT EACH ANNUAL MEETING THE MEMBERS OF THE BUREAU RATIFY, CONFIRM, AND APPROVE ALL ACTS OF THE GOVERNING COMMITTEE. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 4 | MEMBERS OF THE TAX FIRM (AAF) INITIALLY DISCUSS, PREPARE AND REVIEW THE RETURN WITH STAFF OF THE ORGANIZATION'S RELATED TAX EXEMPT ORGANIZATION, THE WORKERS' COMPENSATION RATING AND INSPECTION BUREAU OF MASSACHUSETTS (BUREAU). ONCE THE TAX RETURN IS FULLY ANALYZED AND REVIEWED BY THE BUREAU STAFF, A PAPER COPY IS DISTRIBUTED TO THE MEMBERS OF THE BUREAU'S BUDGET/PERSONNEL OVERVIEW COMMITTEE IN ADVANCE OF A SPECIFIED MEETING. SUBSEQUENTLY, AAF'S TAX GROUP REPRESENTATIVES MEET WITH THE STAFF AND MEMBERS OF THE BUDGET/PERSONNEL OVERVIEW COMMITTEE IN ORDER TO ENSURE ALL PERSONS HAVE HAD AN OPPORTUNITY TO ASK QUESTIONS AND DISCUSS THE CONTENT OF THE TAX RETURN, PRIOR TO THE DEADLINE. AFTER THE BUDGET/PERSONNEL OVERVIEW COMMITTEE MEMBERS COMPLETE THEIR REVIEW AND MAKE A MOTION TO APPROVE THE FORM, IT IS SENT TO THE ENTIRE GOVERNING COMMITTEE OF THE BUREAU FOR THEIR REVIEW AND COMMENT PRIOR TO THE FILING OF THE FORM. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 5 | THE ORGANIZATIONS IS INTEGRALLY RELATED TO THE TAX EXEMPT WORKERS' COMPENSATION RATING AND INSPECTION BUREAU OF MASSACHUSETTS (BUREAU) AND THEREFORE FOLLOWS THE BUREAU'S CONFLICT OF INTEREST POLICY. THE BUREAU MAINTAINS BOTH A WORKERS' COMPENSATION RATING AND INSPECTION BUREAU OF MASSACHUSETTS CONFLICT OF INTEREST POLICY FOR EMPLOYEES AND A WORKERS' COMPENSATION RATING AND INSPECTION BUREAU OF MASSACHUSETTS CONFLICT OF INTEREST POLICY FOR OFFICERS AND MEMBERS OF THE GOVERNING COMMITTEE ("POLICIES"). UNDER THESE POLICIES, EMPLOYEES, OFFICERS AND MEMBERS OF THE GOVERNING COMMITTEE ARE REQUIRED TO EXECUTE (AND SUBMIT TO THE BUREAU'S GENERAL COUNSEL) AN ANNUAL STATEMENT WHICH STATES THAT THEY RECEIVED, READ, AND UNDERSTAND THE CONFLICT OF INTEREST POLICY; THEY UNDERSTAND THAT THE BUREAU IS A NON-PROFIT ENTITY, WHICH MUST NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS; THAT THE BUREAU MUST BE OPERATED FOR THE PURPOSES STATED IN THE BUREAU'S CONSTITUTION AND THE ASSIGNED RISK POOL PLAN OF OPERATION; AND THAT THE BUREAU MUST BE OPERATED AT ALL TIMES IN ACCORDANCE WITH THE ANTITRUST LAWS. THEY AGREE TO COMPLY WITH THE POLICY AND ACKNOWLEDGE THAT, THEY HAVE NOTHING TO DISCLOSE WHICH IS IN CONFLICT WITH THE ESTABLISHED POLICY. SHOULD ANY CHANGE OCCUR IN THEIR SITUATION, THEY SHALL SUBMIT A FURTHER STATEMENT COVERING THE SAME. ONCE EACH YEAR THE BUREAU'S GENERAL COUNSEL WILL ALSO REMIND EMPLOYEES, OFFICERS AND MEMBERS OF THE GOVERNING COMMITTEE OF THEIR OBLIGATIONS TO SUBMIT A FURTHER STATEMENT IF ANY CHANGE OCCURS IN THEIR SITUATION. IF ANY ANNUAL STATEMENT CONTAINS A DISCLOSURE OF A CONFLICT, OR IF A FURTHER STATEMENT IS SUBMITTED, THE GENERAL COUNSEL WILL FOLLOW THE PROCEDURES SET FORTH IN THE POLICIES. THE ORGANIZATION ALSO FOLLOWS THE BUREAU'S WHISTLEBLOWER POLICY AND DOCUMENT RETENTION AND DESTRUCTION POLICY. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 6 | THE ORGANIZATION'S TRUSTEES ARE ALSO OFFICERS OF THEIR RELATED TAX EXEMPT ORGANIZATION, THE WORKERS' COMPENSATION RATING AND INSPECTION BUREAU OF MASSACHUSETTS (BUREAU). COMPENSATION FOR THESE INDIVIDUALS IS DETERMINED ACCORDING TO THE BUREAU'S CONSTITUTION. IN ACCORDANCE WITH THE BUREAU'S CONSTITUTION, THE GOVERNING COMMITTEE DIRECTLY DETERMINES THE SALARY OF THE PRESIDENT. AS PART OF THE BUDGET PROCESS, THE GOVERNING COMMITTEE ESTABLISHED A SALARY ADMINISTRATION PROGRAM TO IDENTIFY AND PAY THE APPROPRIATE COMPETITIVE LEVEL OF COMPENSATION TO THE BUREAU PRESIDENT. THE COMPENSATION THAT IS ESTABLISHED IS BASED ON COMPARABLE INDUSTRY DATA. THE PROGRAM INCLUDES ANNUAL SALARY RANGE ADJUSTMENTS TO REMAIN CURRENT WITH THE MARKET VALUE OF THE POSITION. AT THE END OF EACH FISCAL YEAR, THE GOVERNING COMMITTEE CHAIR AND VICE CHAIR REVIEW THE PERFORMANCE OF THE BUREAU PRESIDENT AND, ALONG WITH THE FULL GOVERNING COMMITTEE, ESTABLISH THE NEW COMPENSATION FOR THAT POSITION BASED ON MARKET DRIVEN SALARY RANGE DATA AND MEASURED PERFORMANCE. THE COMMITTEE ALSO SETS GOALS AND PERFORMANCE MEASURES FOR THE FOLLOWING YEAR. PURSUANT TO THE BUREAU CONSTITUTION, THE COMPENSATION OF ALL OTHER BUREAU OFFICERS, AS WELL AS OTHER BUREAU EMPLOYEES, IS ESTABLISHED AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS WHEREBY THEIR BUDGET/PERSONNEL OVERVIEW COMMITTEE REVIEWS AND DISCUSSES THE EMPLOYEE SALARY ADMINISTRATION PROGRAM WHICH WAS APPROVED BY THE BUDGET/PERSONNEL OVERVIEW COMMITTEE AND GOVERNING COMMITTEE. THE BUDGET INCLUDES RECOMMENDATIONS OF ANY REQUIRED SALARY RANGE MOVEMENTS AS WELL AS THE MERIT INCREASE GUIDELINES FOR THE UPCOMING YEAR. THE SALARY ADMINISTRATION PROGRAM FOR OFFICERS IS PROVIDED BY TWO (2) INDEPENDENT THIRD PARTY COMPENSATION CONSULTING FIRMS. THESE INDEPENDENT CONSULTANTS CONDUCT SURVEYS OF OTHER EMPLOYERS, WITH AN EMPHASIS ON EMPLOYERS IN THE INSURANCE-RELATED INDUSTRIES WHO ARE IN THE NORTHEAST AND, WHEREVER POSSIBLE, THOSE WITH SIMILAR REVENUES TO THE BUREAU. AS A RESULT, THE COMPENSATION OF THE BUREAU'S MOST SENIOR EXECUTIVES IS CONSISTENT WITH THE PREVAILING MARKET RATES FOR SIMILAR POSITIONS. AFTER THE BUDGET/PERSONNEL OVERVIEW COMMITTEE VOTES TO APPROVE THE SALARY BUDGET, INCLUDING ANY AMENDMENTS THEY MAY MAKE, IT IS THEN PRESENTED TO THE GOVERNING COMMITTEE FOR REVIEW AND DISCUSSION AS PART OF THE FULL BUREAU BUDGET. AFTER REVIEW, DISCUSSIONS AND ANY FURTHER AMENDMENTS, THE GOVERNING COMMITTEE VOTES ON THE BUDGET. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 7 | A DESCRIPTION OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND THE FINANCIAL AND GOVERNING INFORMATION OF THE ORGANIZATION ARE REPORTED IN THE FORM 990, WHICH IS AVAILABLE AT WWW.GUIDESTAR.ORG. |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | FORM 990, PART VI, SECTION A, LINE 4 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 4 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 6 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990ScheduleR/ReimbursementPaidToOtherOrg | 0 | 0 |
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| IRS990ScheduleR/RentalOfFacilitiesToOtherOrgs | 0 | 0 |
| IRS990ScheduleR/SaleOfAssetsToOtherOrg | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilities | 0 | 0 |
| IRS990ScheduleR/SharingOfPaidEmployees | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgsTable/MethodOfAmtDetermination | 0 | STAFF TIME WORKING ON VEBA ISSUES |
| IRS990ScheduleR/TransactionsRelatedOrgsTable/NameOfOtherOrganization/BusinessNameLine1 | 0 | WORKERS COMPENSATION RATING & INSPECTION BUREAU OF MASSACHUSETTS |
| IRS990ScheduleR/TransactionsRelatedOrgsTable/TransactionType | 0 | M |
| IRS990/School | 0 | 0 |
| IRS990/SignificantChange | 0 | 0 |
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| IRS990/StateLegalDomicile | 0 | MA |
| IRS990/SubjectToProxyTax | 0 | 0 |
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| IRS990/TheBooksAreInCareOf/AddressUS/State | 0 | MA |
| IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode | 0 | 02110 |
| IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine1 | 0 | RICHARD G ALMON |
| IRS990/TheBooksAreInCareOf/TelephoneNumber | 0 | 6174399030 |
| IRS990/TotalAssets/BOY | 0 | 2013807 |
| IRS990/TotalAssetsBOY | 0 | 2013807 |
| IRS990/TotalAssets/EOY | 0 | 2237031 |
| IRS990/TotalAssetsEOY | 0 | 2237031 |
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| IRS990/TotalExpensesCurrentYear | 0 | 0 |
| IRS990/TotalExpensesPriorYear | 0 | 0 |
| IRS990/TotalFunctionalExpenses/Fundraising | 0 | 0 |
| IRS990/TotalFunctionalExpenses/ManagementAndGeneral | 0 | 0 |
| IRS990/TotalFunctionalExpenses/ProgramServices | 0 | 0 |
| IRS990/TotalFunctionalExpenses/Total | 0 | 0 |
| IRS990/TotalFundrsngExpCurrentYear | 0 | 0 |
| IRS990/TotalGrossUBI | 0 | 59602 |
| IRS990/TotalLiabilities/BOY | 0 | 0 |
| IRS990/TotalLiabilitiesBOY | 0 | 0 |
| IRS990/TotalLiabilities/EOY | 0 | 0 |
| IRS990/TotalLiabilitiesEOY | 0 | 0 |
| IRS990/TotalLiabNetAssetsFundBalances/BOY | 0 | 2013807 |
| IRS990/TotalLiabNetAssetsFundBalances/EOY | 0 | 2237031 |
| IRS990/TotalNbrEmployees | 0 | 0 |
| IRS990/TotalNbrVolunteers | 0 | 0 |
| IRS990/TotalNetAssetsFundBalances/BOY | 0 | 2013807 |
| IRS990/TotalNetAssetsFundBalances/EOY | 0 | 2237031 |
| IRS990/TotalOtherCompensation | 0 | 216690 |
| IRS990/TotalProfFundrsngExpCY | 0 | 0 |
| IRS990/TotalProfFundrsngExpPriorYear | 0 | 0 |
| IRS990/TotalReportableCompFrmRltdOrgs | 0 | 848551 |
| IRS990/TotalReportableCompFromOrg | 0 | 0 |
| IRS990/TotalRevenueCurrentYear | 0 | 59602 |
| IRS990/TotalRevenue/ExclusionAmount | 0 | 0 |
| IRS990/TotalRevenuePriorYear | 0 | 395428 |
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Displayed year
2012 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.