Civic Intelligence

Udw Afscme Local 3930 Sutter County Benefits

990 • Fiscal year 2020 • EIN 85-1265476

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 01, 2021

4855 Seminole DrSan Diego, CA 92115

(619) 814-3304

Siviq Scores

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

Liabilities / Assets

65th percentile

0.00x

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

2020 filings • 501(c)9 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

68th percentile

0.00x

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

2020 filings • 501(c)9 • <$500k nonprofits • Source year 2020

Net Margin

86th percentile

45%

Higher net margin than 86% of similar nonprofits.

2020 filings • 501(c)9 • <$500k nonprofits • Source year 2020

Top Officer Pay

98th percentile

$362,428

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 170.2% of source-year revenue.

2020 filings • 501(c)9 • <$500k nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

$95,232

No earlier filing loaded for comparison.

Net Assets

$95,232

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$212,951

No earlier filing loaded for comparison.

Expenses

$117,719

No earlier filing loaded for comparison.

Net Income

$95,232

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2020: $95,232Liabilities 2020: $0Net Assets 2020: $95,2322020Assets 2021: $152,829Liabilities 2021: $0Net Assets 2021: $152,8292021Assets 2022: $197,531Liabilities 2022: $0Net Assets 2022: $197,5312022Assets 2023: $237,169Liabilities 2023: $0Net Assets 2023: $237,1692023Assets 2024: $320,095Liabilities 2024: $9,600Net Assets 2024: $310,4952024

Highlighted filing

2020

Assets$95,232
Liabilities$0
Net Assets$95,232

Operations Trend

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

$600K$400K$200K$0Revenue 2020: $212,951Expenses 2020: $117,719Net Income 2020: $95,2322020Revenue 2021: $313,784Expenses 2021: $256,187Net Income 2021: $57,5972021Revenue 2022: $327,087Expenses 2022: $282,385Net Income 2022: $44,7022022Revenue 2023: $337,645Expenses 2023: $298,007Net Income 2023: $39,6382023Revenue 2024: $402,018Expenses 2024: $328,692Net Income 2024: $73,3262024

Highlighted filing

2020

Revenue$212,951
Expenses$117,719
Net Income$95,232
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 1, 2021
Return Version
2020v4.0
Gross Receipts
$212,951
Mission and Program Overview

Mission

United domestic workers sutter health and benefits fund was established pursuant to a collective bargaining agreement between the sutter county in home supportive services public authority and united domestic workers of america, afscme local 3930 (plan sponsor) to provide health insurance benefits for the providers covered under the collective bargaining unit agreement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds-$95,232-
Accounts Receivable-$50,089-
Cash and Non-Interest-Bearing Accounts-$45,143-
Total Assets$0$95,232▲ $95,232
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$95,232▲ $95,232
Total Liabilities and Net Assets / Fund Balance$0$95,232▲ $95,232
Compensation and Service Providers

Employees

NameTitleOtherTotal
Editha AdamsTrustee$100,064$100,064
Elva MunozTrustee$22,667$22,667

Board Members and Trustees

NameTitle
Doug MooreTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$212,950
Investment Income
$1
Other Revenue
$0
Change in Net Assets
$95,232

Audited Revenue Reconciliation

Revenue per Audited Statements
$212,951
Total Revenue per Audited Statements
$212,951
Total Revenue per Form 990
$212,951
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,022
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---$115,697
Fees for Services Legal---$1,807
Office Expenses---$215
Total Functional Expenses$0$0$0$117,719

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$117,719
Total Expenses per Audited Statements$117,719
Total Expenses per Form 990$117,719
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
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, Page 6, Part VI, Line 7A

The trust is governed by a board of trustees, who are appointed by the executive board of the united domestic workers of america afscme 3930

Form 990, Page 6, Part VI, Line 11B

The completed form is reviewed by the plan sponsor's controller and signing trustee of the plan

Form 990, Page 6, Part VI, Line 19

The trust's governing documents and financial statements are made available upon request

Filing and Contact Details

Filer

Filer Name
Udw Afscme Local 3930 Sutter County
EIN
85-1265476
Phone
6198143304
Address
4855 SEMINOLE DR, SAN DIEGO, CA 92115

Signing Officer

Name
Doug Moore
Title
Trustee
Phone
6198143304
Signed
2021-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Moore
Formed
2019
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Ybarra & Associates
Address
10370 COMMERCE CENTER DR STE 205, RANCHO CUCAMONGA, CA 91730-5806
Preparer
Patricia Ybarra CPA
Phone
9099890788
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

United domestic workers sutter health and benefits fund was established pursuant to a collective bargaining agreement between the sutter county in home supportive services public authority and united domestic workers of america, afscme local 3930 (plan sponsor) to provide health insurance benefits for the providers covered under the collective bargaining unit agreement.

Form 990, Page 2, Part III, Line 4D

United domestic workers sutter health and benefits fund was established pursuant to a collective bargaining agreement between the sutter county in home supportive services public authority and united domestic workers of america, afscme local 3930 (plan sponsor) to provide health insurance benefits for the providers covered under the collective bargaining unit agreement.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNITED DOMESTIC WORKERS SUTTER HEALTH AND BENEFITS FUND WAS ESTABLISHED PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE SUTTER COUNTY IN HOME SUPPORTIVE SERVICES PUBLIC AUTHORITY AND UNITED DOMESTIC WORKERS OF AMERICA, AFSCME LOCAL 3930 (PLAN SPONSOR) TO PROVIDE HEALTH INSURANCE BENEFITS FOR THE PROVIDERS COVERED UNDER THE COLLECTIVE BARGAINING UNIT AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUST IS GOVERNED BY A BOARD OF TRUSTEES, WHO ARE APPOINTED BY THE EXECUTIVE BOARD OF THE UNITED DOMESTIC WORKERS OF AMERICA AFSCME 3930
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPLETED FORM IS REVIEWED BY THE PLAN SPONSOR'S CONTROLLER AND SIGNING TRUSTEE OF THE PLAN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TRUST'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
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ReasonableCauseExplanation/ExplanationTxt0THE FORM 990 WAS FILED ON PAPER BY THE PREPARER ON 11/03/2021 VIA CERTIFIED MAIL BECAUSE THE ORGANIZATION'S TAX EXEMPT APPLICATION HAD NOT YET BEEN FILED WITH THE IRS, AND CONSEQUENTLY THE EXTENSION FOR THE 2020 FORM 990 WAS NOT ACCEPTED ELECTRONICALLY ON 4/6/2021. SINCE THE EXTENSION WAS NOT ACCEPTED ELECTRONICALLY, THE FORM 990 WAS MAILED TO THE IRS. AS NOTED, THE PREPARER, ATTEMPTED TO EFILE THE EXTENSION ON 4/6/21, AND HAS EXPERIENCED WITH PAST FILINGS, THAT IF THE ORGANIZATION HAS NOT YET RECEIVED THE FINAL DETERMINATION LETTER FROM THE IRS, THEN THE 990 COULD NOT TRANSMIT ELECTRONICALLY. THERE WAS NO WILLFUL NEGLECT BY THIE ORGANIZTION FOR FAILURE TO COMPLY AND COMPLETE THE ANNUAL FILING. ATTEMPTS WERE MADE BY THE PREPARER, AND EVIDENCE OF THE PAPER MAILINGS OF THE EXTENSION AND THE FORM 990 INDICATE THAT APPROPRIATE AND TIMELY STEPS WERE TAKEN TO REMIT THE FORM 990 TO THE IRS. UPON RECEIPT OF THE IRS NOTICE DATED 5/23/2022, THE PREPARE TOOK IMMEDIATE ACTION TO SUBMIT THE FORM 99
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UDW AFSCME LOCAL 3930 SUTTER COUNTY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BENEFITS TRUST
ReturnHeader/Filer/BusinessNameControlTxt0UDWA
ReturnHeader/Filer/EIN0851265476
ReturnHeader/Filer/PhoneNum06198143304
ReturnHeader/Filer/USAddress/AddressLine1Txt04855 SEMINOLE DR
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092115
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0872683828
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YBARRA & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010370 COMMERCE CENTER DR STE 205
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANCHO CUCAMONGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0917305806
ReturnHeader/PreparerPersonGrp/PhoneNum09099890788
ReturnHeader/PreparerPersonGrp/PreparationDt02022-06-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICIA YBARRA CPA
ReturnHeader/ReturnTs02022-06-01T14:10:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DOUG
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MOORE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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