Civic Intelligence

Chamber Association Benefit Plan Trust

990 • Fiscal year 2019 • EIN 82-2769605

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 04, 2020

1100 Main Street No 2nd FLWheeling, WV 26003

(612) 747-2205

Siviq Scores

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

Liabilities / Assets

91st percentile

0.86x

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

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

68th percentile

0.07x

Higher debt load relative to revenue than 68% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Net Margin

42nd percentile

0.2%

Higher net margin than 42% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2019

Asset Growth

16th percentile

-16%

Faster asset growth than 16% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

98th percentile

247%

Faster revenue growth than 98% of similar nonprofits.

2019 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$367,201

Down $68,829 (-16%) from 2018

Net Assets

Up

$50,209

Up $9,995 (+25%) from 2018

Liabilities

Down

$316,992

Down $78,824 (-20%) from 2018

Revenue

Up

$4,670,608

Up $3,326,407 (+247%) from 2018

Expenses

Up

$4,660,613

Up $3,356,626 (+257%) from 2018

Net Income

Down

$9,995

Down $30,219 (-75%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$2.0M$0-$2.0MAssets 2018: $436,030Liabilities 2018: $395,816Net Assets 2018: $40,2142018Assets 2019: $367,201Liabilities 2019: $316,992Net Assets 2019: $50,2092019Assets 2020: $593,174Liabilities 2020: $548,499Net Assets 2020: $44,6752020Assets 2021: $635,802Liabilities 2021: $368,140Net Assets 2021: $267,6622021Assets 2022: $231,362Liabilities 2022: $1,032,927Net Assets 2022: -$801,5652022Assets 2023: $673,747Liabilities 2023: $2,522,626Net Assets 2023: -$1,848,8792023Assets 2024: $635,342Liabilities 2024: $1,391,067Net Assets 2024: -$755,7252024

Highlighted filing

2019

Assets$367,201
Liabilities$316,992
Net Assets$50,209

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2018: $1,344,201Expenses 2018: $1,303,987Net Income 2018: $40,2142018Revenue 2019: $4,670,608Expenses 2019: $4,660,613Net Income 2019: $9,9952019Revenue 2020: $4,408,901Expenses 2020: $4,414,435Net Income 2020: -$5,5342020Revenue 2021: $3,445,211Expenses 2021: $3,180,748Net Income 2021: $264,4632021Revenue 2022: $6,289,634Expenses 2022: $7,358,861Net Income 2022: -$1,069,2272022Revenue 2023: $9,142,337Expenses 2023: $10,189,651Net Income 2023: -$1,047,3142023Revenue 2024: $9,213,895Expenses 2024: $10,241,741Net Income 2024: -$1,027,8462024

Highlighted filing

2019

Revenue$4,670,608
Expenses$4,660,613
Net Income$9,995
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 4, 2020
Return Version
2019v5.1
Gross Receipts
$4,670,608
Mission and Program Overview

Mission

The organization is a multiple employer welfare arrangement (mewa) which provides medical and prescription drug benefits for all of its members.

The organization is a multiple employer welfare arrangement (mewa) which provides medical and prescription drug coverge for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$158,048$248,621▲ $90,573
Cash and Non-Interest-Bearing Accounts$275,017$101,262▼ $173,755
Prepaid Expenses and Deferred Charges$2,965$17,318▲ $14,353
Total Assets$436,030$367,201▼ $68,829
Liabilities
Other Liabilities$0$257,921▲ $257,921
Accounts Payable and Accrued Expenses$395,816$59,071▼ $336,745
Total Liabilities$395,816$316,992▼ $78,824
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$40,214$50,209▲ $9,995
Total Net Assets Fund Balance$40,214$50,209▲ $9,995
Total Liabilities and Net Assets / Fund Balance$436,030$367,201▼ $68,829
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chad BrownTrustee
Jessica RineTrustee
Michael Contraguerro JrTrustee
Erikka StorchPlan Administator

Highest Paid Contractors

ContractorServicesLocationCompensation
Thp Insurance CompanyAdministrative Services1110 MAIN STREET, Wheeling, WV 26003$421,120
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,670,608
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$9,995

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,670,608
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,670,608
Total Revenue per Form 990
$4,670,608
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$514,663
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---$4,145,950
Fees for Services Management---$484,389
Fees for Services Accounting---$19,000
Fees for Services Legal---$10,484
Fees for Service Investment Mgmnt Fees---$790
Total Functional Expenses$0$0$0$4,660,613

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,660,613
Total Expenses per Audited Statements$4,660,613
Total Expenses per Form 990$4,660,613
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reinsurance Payable$257,921
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

Review of form 990 - with the assistance of the outside public accounting firm, form 990 is reviewed in detail by the trustees. After this review, the plan administrator signs and submits the return.

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

Monitoring and enforcement of conflict policy - each trustee at the beginning of the year must report whether he/she has any interest in any party doing business with the trust. This is done on the trustee code of conduct statement. The cash management system does not allow for ach disbursements to officers, directors, or trustees. The procedure for cutting checks requires sign off by all trustees.

Form 990, Part VI, Section C, Line 19

Availability of documents - all documents are available upon request by any participating bank or individual health plan participant. Notices are sent to interested parties when the annual reports are complete.

Filing and Contact Details

Filer

Filer Name
Chamber Association Benefit Plan Trust
EIN
82-2769605
Phone
6127472205
Address
1100 MAIN STREET NO 2ND FL, WHEELING, WV 26003

Signing Officer

Name
Erikka Storch
Title
Plan Administrator
Phone
6127472205
Signed
2020-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erikka Storch
Formed
2018
Legal Domicile
Wv
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Maloney Novotny LLC
Address
1111 SUPERIOR AVE SUITE 700, CLEVELAND, OH 44114-2540
Preparer
Christopher B Anderson
Phone
2163630100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Fin 48/asc 740 footnote - the trust's management has analyzed the tax positions taken by the trust and has concluded that, as of december 31, 2019, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML Appendix399 raw XML fields

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

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48/ASC 740 FOOTNOTE - THE TRUST'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW OF FORM 990 - WITH THE ASSISTANCE OF THE OUTSIDE PUBLIC ACCOUNTING FIRM, FORM 990 IS REVIEWED IN DETAIL BY THE TRUSTEES. AFTER THIS REVIEW, THE PLAN ADMINISTRATOR SIGNS AND SUBMITS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONITORING AND ENFORCEMENT OF CONFLICT POLICY - EACH TRUSTEE AT THE BEGINNING OF THE YEAR MUST REPORT WHETHER HE/SHE HAS ANY INTEREST IN ANY PARTY DOING BUSINESS WITH THE TRUST. THIS IS DONE ON THE TRUSTEE CODE OF CONDUCT STATEMENT. THE CASH MANAGEMENT SYSTEM DOES NOT ALLOW FOR ACH DISBURSEMENTS TO OFFICERS, DIRECTORS, OR TRUSTEES. THE PROCEDURE FOR CUTTING CHECKS REQUIRES SIGN OFF BY ALL TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABILITY OF DOCUMENTS - ALL DOCUMENTS ARE AVAILABLE UPON REQUEST BY ANY PARTICIPATING BANK OR INDIVIDUAL HEALTH PLAN PARTICIPANT. NOTICES ARE SENT TO INTERESTED PARTIES WHEN THE ANNUAL REPORTS ARE COMPLETE.
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
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1GOT YOUR SIX
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2HOLE N RUN
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4EM MEDIA
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6MFD INC DBA GENERATIONS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt7MOLLY JOE DBA QUALITY ALUMINU
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt8FULTON TIRE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt9TS ELLIOTT CONTRACTING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt10RICHARD RYNCARZ MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt11STINGLE INC DBA MONSTER TREE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt12BROWN FAMILY PRACTICE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt13OHIO COUNTY PUBLIC SERVICE DI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt14IC STAFFING SOLUTIONS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt15WEST LIBERTY UNIVERSITY FOUND
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt16CONVEYOR BELT CLEANING SOLUTI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt17YOUTH HEALTH SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt18TOP NOTCH LANDSCAPING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt19AMERICAN PLATE GLASS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt20KOZICKI HUGHES TICKENHOOF
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt21ELIMAK
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt22MURPHY CONSOLIDATED
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt23SHAVERS FORK FIRE RESCUE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt24THE HOUSING AUTHORITY OF THE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt25CARTE HALL CPAS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt26STUDIO MK
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt27HUDSON PREMIER PHYSICAL THERA
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt29MOUNTAIN STATE VIDEO LOTTERY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt30HP EXCAVATING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt31CENTEC ENGINEERING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt32TOP NOTCH SERVICE GROUP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt33WHITE ARMATURE WORKS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt34SPARTAN SPORTING GOODS
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt37JIM ROBINSON GROUP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt38VANDALIA BRONZE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt39KENNY QUEEN HARDWARE & SUPPLY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt40WV MERCHANDISE PALLET LIQUIDA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt41PROFESSIONAL MEDICAL REHABILI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt42GOB SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt43NORTH AMERICAN FASTENER CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt44WALER LEWIS & SON INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt45T-BODY AUTO BODY REPAIR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt46MORGANTOWN SEPTIC SERVICE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt47BIAFORA HOLDING
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt49APO COUNSELING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt50FRANCIS ENTERPRISES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt51DAVIS ELECTRIC CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt52STEPPING STONE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt53JOE DEFAZIO OIL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt54CITY OF MANNINGTON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt55T & T PUMP CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt56LAMBERT TRUCKING OF WV
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt57UNITED VASCULAR & VEIN CENTER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt58H AND H MOTOR COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt59ORANGE CONSTRUCTION CORPORATI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt60CROSSROADS CONSTRUCTION & RES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt61TOWN OF FARMINGTON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt62AIR SERVICE OF WV
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt63ADAPTIVE STRUCTURAL DEVELOPME
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt65BROWN'S ELECTRIC
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt68DEMARCO CONSTRUCTION
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt70MOUNTAIN MAMA'S TAVERN
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt72MOUNTAINEER INVESTIGATION AND
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt73MOUNTAIN STATE WATER
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt76TOWN OF REEDSVILLE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt77THE PINES COUNTRY CLUB
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt78VAN DEYSEN LAW OFFICE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt79BC BANK INC
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ReturnHeader/TaxYr02019

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