Civic Intelligence

Eco Veba Trust

990 • Fiscal year 2018 • EIN 80-6225704

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 04, 2019

3003 SW Newberry CtPalm City, FL 34990

(719) 475-2448

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.38x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

72nd percentile

0.12x

Higher debt load relative to revenue than 72% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Net Margin

17th percentile

-7.6%

Higher net margin than 17% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

79th percentile

$184,976

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Asset Growth

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

78th percentile

15%

Faster revenue growth than 78% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$6,311,126

Down $936,258 (-13%) from 2017

Net Assets

Down

$3,892,663

Down $1,521,806 (-28%) from 2017

Liabilities

Up

$2,418,463

Up $585,548 (+32%) from 2017

Revenue

Up

$20,463,468

Up $2,640,005 (+15%) from 2017

Expenses

Up

$22,027,219

Up $5,542,785 (+34%) from 2017

Net Income

Down

-$1,563,751

Down $2,902,780 (-217%) from 2017

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 2013: $589,995Liabilities 2013: $215,930Net Assets 2013: $374,0652013Assets 2014: $1,292,386Liabilities 2014: $215,930Net Assets 2014: $1,076,4562014Assets 2015: $3,638,501Liabilities 2015: $1,473,692Net Assets 2015: $2,164,8092015Assets 2016: $5,478,997Liabilities 2016: $1,564,717Net Assets 2016: $3,914,2802016Assets 2017: $7,247,384Liabilities 2017: $1,832,915Net Assets 2017: $5,414,4692017Assets 2018: $6,311,126Liabilities 2018: $2,418,463Net Assets 2018: $3,892,6632018Assets 2019: $4,076,983Liabilities 2019: $2,955,261Net Assets 2019: $1,121,7222019Assets 2020: $243,616Liabilities 2020: $0Net Assets 2020: $243,6162020Assets 2021: $5,914Liabilities 2021: $0Net Assets 2021: $5,9142021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2018

Assets$6,311,126
Liabilities$2,418,463
Net Assets$3,892,663

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MRevenue 2013: $2,016,100Expenses 2013: $1,642,035Net Income 2013: $374,0652013Revenue 2014: $5,686,359Expenses 2014: $4,983,968Net Income 2014: $702,3912014Revenue 2015: $11,952,615Expenses 2015: $11,080,290Net Income 2015: $872,3252015Revenue 2016: $15,066,600Expenses 2016: $13,318,133Net Income 2016: $1,748,4672016Revenue 2017: $17,823,463Expenses 2017: $16,484,434Net Income 2017: $1,339,0292017Revenue 2018: $20,463,468Expenses 2018: $22,027,219Net Income 2018: -$1,563,7512018Revenue 2019: $24,881,106Expenses 2019: $27,834,558Net Income 2019: -$2,953,4522019Revenue 2020: $2,400,536Expenses 2020: $3,351,019Net Income 2020: -$950,4832020Revenue 2021: $35,137Expenses 2021: $275,380Net Income 2021: -$240,2432021Revenue 2022: $0Expenses 2022: $5,914Net Income 2022: -$5,9142022

Highlighted filing

2018

Revenue$20,463,468
Expenses$22,027,219
Net Income-$1,563,751
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 4, 2019
Return Version
2018v3.1
Gross Receipts
$21,051,148
Mission and Program Overview

Mission

The trust is organized with the purpose of serving as a vehicle to fund employee welfare benefit plans for employees of all member congregations of eco: a covenant order of evangelical presbyterians (eco) and of participating member congregations of fellowship of presbyterians (fop).

The trust is organized with the purpose of serving as a vehicle to fund employee welfare benefit plans for employees of all member congregations of eco and fop.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,570,416$2,654,909▲ $84,493
Savings and Temporary Cash Investments$4,379,611$2,377,227▼ $2,002,384
Cash and Non-Interest-Bearing Accounts$0$670,262▲ $670,262
Accounts Receivable$297,357$608,728▲ $311,371
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$7,247,384$6,311,126▼ $936,258
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$1,507,497$1,940,016▲ $432,519
Accounts Payable and Accrued Expenses$325,418$478,447▲ $153,029
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,832,915$2,418,463▲ $585,548
Net Assets / Fund Balance
Unrestricted Net Assets$5,414,469$3,892,663▼ $1,521,806
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$5,414,469$3,892,663▼ $1,521,806
Total Liabilities and Net Assets / Fund Balance$7,247,384$6,311,126▼ $936,258
Compensation and Service Providers

Board Members and Trustees

NameTitle
John Terechcommittee chair
Alison Murraycommittee member
Brenda Smithcommittee member
J Randolph BareCommittee Member
Michael TempletonCommittee Member
Richard YoungCommittee Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Nfpaccounting services730 campus drive suite 100, Colorado Springs, CO 80920$1,428,590
HealthCompBenefit Admin Svcs621 Santa Fe Ave, Fresno, CO 93721$351,506
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$20,364,096
Investment Income
$99,372
Other Revenue
$0
Change in Net Assets
$-1,563,751

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,463,468
Revenue Not Reported on Form 990
$41,945
Total Revenue per Audited Statements
$20,505,413
Total Revenue per Form 990
$20,463,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,931,345
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---$20,095,874
Fees for Services Other---$1,830,234
Fees for Services Legal---$60,424
Fees for Services Accounting---$24,108
Fees for Service Investment Mgmnt Fees---$16,579
Total Functional Expenses$0$0$0$22,027,219

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$22,027,219
Total Expenses per Audited Statements$22,027,219
Total Expenses per Form 990$22,027,219
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

Process to Review the Form 990: THE FORM 990 IS PREPARED BY A THIRD PARTY PREPARER. A COPY OF THE FORM 990 IS REVIEWED BY THE CHAIR AND PROVIDED TO THE COMMITTEE MEMBERS PRIOR TO FILING THE RETURN WITH THE IRS.

Form 990, Part VI, Section B, line 12C

Process for Monitoring Compliance with Conflict of Interest Policy: ALL COMMITTEE MEMBERS MUST ANNUALLY SIGN A DISCLOSURE STATING POTENTIAL CONFLICTS OF INTEREST. THIS DISCLOSURE STATEMENT IS REQUIRED TO BE UPDATED ANY TIME THERE IS A CONFLICT OF INTEREST UNDER THE POLICY. ADDITIONALLY, ONLY DISINTERESTED COMMITTEE MEMBERS MAY VOTE ON A POTENTIAL TRANSACTION THAT INVOLVES THE ECO VEBA TRUST AND A COMMITTEE MEMBER WITH THE CONFLICT OF INTEREST.

Form 990, Part VI, Section C, line 19

Governing Documents Available to the Public: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

Form 990, Part VI, Section A, Line 6

Members: For purposes of Form 990, the Trust has members who, pursuant to the governing documents, have the right to participate in the Trust's governance.

Form 990, Part VI, Section A, Line 7A

Members who can elect members of the governing body: ECO: a Covenant Order of Evangelical Presbyterians (ECO) shall determine whether the Trustee shall be a bank or other similar independent commercial entity authorized by state law to perform the Trustee functions required under the Trust Agreement, or a committee of individuals appointed by ECO and by representatives of the ECO VEBA Trust membership. ECO may determine that the Trustee of this ECO VEBA Trust will be a committee of not less than four individuals, half of whom shall be appointed by ECO and the remainder appointed by representatives of the members of the ECO VEBA Trust.

Form 990, Part VI, Section A, Line 7B

Decisions of governing body subject to approval by members: ECO may, at any time and from time to time, pursuant to authorization of the ECO governing body (a) amend in whole or in part any or all of the provisions of the Trust Agreement, or (b) terminate the Trust Agreement and the trust created; provided, however, that no amendment which affects the rights, duties or responsibilities of the Trustee may be made without the Trustee's consent, nor may any modification or amendment be made that would permit any part of the corpus or income of the Trust Fund to be used for, or diverted to, purposes other than for the exclusive benefit of the eligible participants under the Plan, their eligible dependents and their designated beneficiaries and/or for the payment of administrative expenses of the Plan or Trust. In no event shall the assets of the Trust Fund be returned to ECO or any Employer upon termination of the Trust.

Filing and Contact Details

Filer

Filer Name
ECO VEBA Trust
EIN
80-6225704
In Care Of
% JOHN TERECH
Phone
7194752448
Address
3003 SW Newberry Ct, Palm City, FL 34990

Signing Officer

Name
John Terech
Title
committee chair
Phone
7194752448
Signed
2019-10-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Terech
Formed
2012
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
4

Preparer

Firm
Bkd Llp
Address
111 South Tejon Suite 800, Colorado Springs, CO 80903-9848
Preparer
Adam R Smith CPA
Phone
7194714290
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

Uncertain tax positions: management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt041945
IRS990/NondeductibleContributionsInd0false
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IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JOHN TERECH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PARTICIPANT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt020364096
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt020364096
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt014920619
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt037522
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01563815
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt017785941
IRS990/PYRevenuesLessExpensesAmt01339029
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt016484434
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt017823463
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-1563751
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04379611
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02377227
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt022027219
IRS990ScheduleD/NetUnrealizedGainsInvstAmt041945
IRS990ScheduleD/RevenueNotReportedAmt041945
IRS990ScheduleD/RevenueSubtotalAmt020463468
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNCERTAIN TAX POSITIONS: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/TotalExpensesPerForm990Amt022027219
IRS990ScheduleD/TotalRevenuePerForm990Amt020463468
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt020505413
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt022027219
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt070566
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt013500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt0100910
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN TERECH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0committee chair
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0184976
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Officer compensation is paid by a related organization, ECO: a covenant order of presbyterians. The related organization's Personnel and compensation committee analyzes comparable salaries across similar religious institutions and makes a recommendation to the synod executive council, which is incorporated into the budget for the next fiscal/calendar year.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, part I, line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Process to Review the Form 990: THE FORM 990 IS PREPARED BY A THIRD PARTY PREPARER. A COPY OF THE FORM 990 IS REVIEWED BY THE CHAIR AND PROVIDED TO THE COMMITTEE MEMBERS PRIOR TO FILING THE RETURN WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Process for Monitoring Compliance with Conflict of Interest Policy: ALL COMMITTEE MEMBERS MUST ANNUALLY SIGN A DISCLOSURE STATING POTENTIAL CONFLICTS OF INTEREST. THIS DISCLOSURE STATEMENT IS REQUIRED TO BE UPDATED ANY TIME THERE IS A CONFLICT OF INTEREST UNDER THE POLICY. ADDITIONALLY, ONLY DISINTERESTED COMMITTEE MEMBERS MAY VOTE ON A POTENTIAL TRANSACTION THAT INVOLVES THE ECO VEBA TRUST AND A COMMITTEE MEMBER WITH THE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing Documents Available to the Public: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members: For purposes of Form 990, the Trust has members who, pursuant to the governing documents, have the right to participate in the Trust's governance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Members who can elect members of the governing body: ECO: a Covenant Order of Evangelical Presbyterians (ECO) shall determine whether the Trustee shall be a bank or other similar independent commercial entity authorized by state law to perform the Trustee functions required under the Trust Agreement, or a committee of individuals appointed by ECO and by representatives of the ECO VEBA Trust membership. ECO may determine that the Trustee of this ECO VEBA Trust will be a committee of not less than four individuals, half of whom shall be appointed by ECO and the remainder appointed by representatives of the members of the ECO VEBA Trust.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Decisions of governing body subject to approval by members: ECO may, at any time and from time to time, pursuant to authorization of the ECO governing body (a) amend in whole or in part any or all of the provisions of the Trust Agreement, or (b) terminate the Trust Agreement and the trust created; provided, however, that no amendment which affects the rights, duties or responsibilities of the Trustee may be made without the Trustee's consent, nor may any modification or amendment be made that would permit any part of the corpus or income of the Trust Fund to be used for, or diverted to, purposes other than for the exclusive benefit of the eligible participants under the Plan, their eligible dependents and their designated beneficiaries and/or for the payment of administrative expenses of the Plan or Trust. In no event shall the assets of the Trust Fund be returned to ECO or any Employer upon termination of the Trust.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section A, Line 7b
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ECO A COVENANT ORDER OF PRESBYTERIANS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1FELLOWSHIP OF PRESBYTERIANS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0453539663
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1453539879
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0church
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0line 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05290 OVERPASS ROAD SUITE 117
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt18134 New Lagrange Rd Ste 227
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SANTA BARBARA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Louisville
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd093111
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd140222
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
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
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07247384
IRS990/TotalAssetsEOYAmt06311126
IRS990/TotalAssetsGrp/BOYAmt07247384
IRS990/TotalAssetsGrp/EOYAmt06311126
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt022027219
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01832915
IRS990/TotalLiabilitiesEOYAmt02418463
IRS990/TotalLiabilitiesGrp/BOYAmt01832915
IRS990/TotalLiabilitiesGrp/EOYAmt02418463
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05414469
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03892663
IRS990/TotalOtherCompensationAmt0114410

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