Civic Intelligence

Iatse Local 99 Health Trust

EIN 87-6205567 • 501(c)9 • Salt Lake City, UT

Profile

Administer union members' health benefits.

230 W 200 S 2110Salt Lake City, UT 84101

n/A

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.00x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Net Margin

90th percentile

52%

Higher net margin than 90% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$58,520

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Asset Growth

91st percentile

35%

Faster asset growth than 91% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

58%

Faster revenue growth than 90% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,768,316

Up $1,497,982 (+35%) from 2023

Liabilities

Up

$4,285

Up $1,057 (+33%) from 2023

Net Assets

Up

$5,764,031

Up $1,496,925 (+35%) from 2023

Revenue

Up

$2,114,779

Up $772,494 (+58%) from 2023

Expenses

Up

$1,010,556

Up $193,550 (+24%) from 2023

Net Income

Up

$1,104,223

Up $578,944 (+110%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $442,396Liabilities 2010: $13,302Net Assets 2010: $429,0942010Assets 2011: $603,488Liabilities 2011: $17,543Net Assets 2011: $585,9452011Assets 2012: $876,844Liabilities 2012: $8,407Net Assets 2012: $868,4372012Assets 2013: $1,094,013Liabilities 2013: $6,350Net Assets 2013: $1,087,6632013Assets 2014: $1,238,172Liabilities 2014: $16,135Net Assets 2014: $1,222,0372014Assets 2015: $1,303,970Liabilities 2015: $6,967Net Assets 2015: $1,297,0032015Assets 2016: $1,625,098Liabilities 2016: $9,144Net Assets 2016: $1,615,9542016Assets 2017: $2,199,434Liabilities 2017: $4,189Net Assets 2017: $2,195,2452017Assets 2018: $2,314,377Liabilities 2018: $5,559Net Assets 2018: $2,308,8182018Assets 2019: $2,991,063Liabilities 2019: $2,682Net Assets 2019: $2,988,3812019Assets 2020: $2,631,113Liabilities 2020: $19,178Net Assets 2020: $2,611,9352020Assets 2021: $3,006,691Liabilities 2021: $4,469Net Assets 2021: $3,002,2222021Assets 2022: $3,245,718Liabilities 2022: $14,462Net Assets 2022: $3,231,2562022Assets 2023: $4,270,334Liabilities 2023: $3,228Net Assets 2023: $4,267,1062023Assets 2024: $5,768,316Liabilities 2024: $4,285Net Assets 2024: $5,764,0312024

Highlighted filing

2024

Assets$5,768,316
Liabilities$4,285
Net Assets$5,764,031

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $685,0212010Expenses 2011: $704,3132011Expenses 2012: $764,7812012Revenue 2013: $1,042,372Expenses 2013: $936,656Net Income 2013: $105,7162013Revenue 2014: $1,187,722Expenses 2014: $1,070,040Net Income 2014: $117,6822014Revenue 2015: $1,314,720Expenses 2015: $1,161,702Net Income 2015: $153,0182015Revenue 2016: $1,506,588Expenses 2016: $1,271,735Net Income 2016: $234,8532016Revenue 2017: $1,625,316Expenses 2017: $1,226,937Net Income 2017: $398,3792017Revenue 2018: $1,401,094Expenses 2018: $1,148,128Net Income 2018: $252,9662018Revenue 2019: $1,594,245Expenses 2019: $1,279,143Net Income 2019: $315,1022019Revenue 2020: $599,192Expenses 2020: $1,162,649Net Income 2020: -$563,4572020Revenue 2021: $568,343Expenses 2021: $780,572Net Income 2021: -$212,2292021Revenue 2022: $1,277,411Expenses 2022: $666,210Net Income 2022: $611,2012022Revenue 2023: $1,342,285Expenses 2023: $817,006Net Income 2023: $525,2792023Revenue 2024: $2,114,779Expenses 2024: $1,010,556Net Income 2024: $1,104,2232024

Highlighted filing

2024

Revenue$2,114,779
Expenses$1,010,556
Net Income$1,104,223

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.77$0.00$5.76$2.11$1.01$1.10
2023Detailed filing. Detailed filing data is available for this year.$4.27$0.00$4.27$1.34$0.82$0.53
2022Detailed filing. Detailed filing data is available for this year.$3.25$0.01$3.23$1.28$0.67$0.61
2021Detailed filing. Detailed filing data is available for this year.$3.01$0.00$3.00$0.57$0.78$0.21
2020Detailed filing. Detailed filing data is available for this year.$2.63$0.02$2.61$0.60$1.16$0.56
2019Detailed filing. Detailed filing data is available for this year.$2.99$0.00$2.99$1.59$1.28$0.32
2018Detailed filing. Detailed filing data is available for this year.$2.31$0.01$2.31$1.40$1.15$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$1.63$1.23$0.40
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.01$1.62$1.51$1.27$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.30$0.01$1.30$1.31$1.16$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.02$1.22$1.19$1.07$0.12
2013Detailed filing. Detailed filing data is available for this year.$1.09$0.01$1.09$1.04$0.94$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.01$0.87$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.02$0.59$0.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.01$0.43$0.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$3,458,601
Mission and Program Overview

Mission

Administer union members' health benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$4,267,106$5,764,031▲ $1,496,925
Investments in Publicly Traded Securities$3,792,996$4,897,463▲ $1,104,467
Savings and Temporary Cash Investments$263,254$521,139▲ $257,885
Cash and Non-Interest-Bearing Accounts$132,560$257,049▲ $124,489
Prepaid Expenses and Deferred Charges$22,322$28,242▲ $5,920
Land, Buildings, and Equipment, Net$8,962$12,018▲ $3,056
Accounts Receivable$5,853$1,203▼ $4,650
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,270,334$5,768,316▲ $1,497,982
Other Assets Total$44,387$51,202▲ $6,815
Liabilities
Other Liabilities$3,228$4,285▲ $1,057
Total Liabilities$3,228$4,285▲ $1,057
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,267,106$5,764,031▲ $1,496,925
Total Liabilities and Net Assets / Fund Balance$4,270,334$5,768,316▲ $1,497,982

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,018$11,323$23,341
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura SmithOfficerPT$58,520$58,520
Daniel HuttenAdmin ManagerPT$43,732$43,732

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,330,605
Investment Income
$784,174
Other Revenue
$0
Change in Net Assets
$1,104,223
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$160,323
Other Expenses$109,438
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$740,795
Current Officers, Directors, Trustees, and Key Employees---$102,252
Fees for Service Investment Mgmnt Fees---$39,522
Fees for Services Accounting---$34,959
Other Salaries and Wages---$24,625
Other Employee Benefits---$13,395
Payroll Taxes---$11,808
Office Expenses---$11,482
Insurance---$10,309
Pension Plan Contributions---$8,243
Conferences and Meetings---$4,190
Depreciation Depletion---$2,445
Travel---$1,823
Fees for Services Legal---$1,634
Other Expenses---$38
Total Functional Expenses$0$0$0$1,010,556
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$4,250
American Express$35
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

The form 990 is reviewed by the plan administrator and an outside cpa firm prior to filing.

Form 990, Part VI, Section C, Line 19

The form 990 is reviewed by the plan administrator and an outside cpa firm prior to filing.

Filing and Contact Details

Filer

Filer Name
Iatse Local 99 Health Trust
EIN
87-6205567
Phone
8013630815
Address
230 W 200 S 2110, SALT LAKE CITY, UT 84101

Signing Officer

Name
Daniel Hutten
Title
Health Trust Adm Mgr
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Ut
Voting Board Members
9
Independent Board Members
9
Employees
3

Preparer

Firm
Haynie & Company
Address
1785 WEST 2300 SOUTH, SALT LAKE CITY, UT 84119
Preparer
Savanna Wall CPA
Phone
8019724800
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The form 990 is reviewed by the plan administrator and an outside cpa firm prior to filing.

Form 990, Part XII, Line 1 - Method of Accounting

Box has been checked cash on past returns incorrectly, return has always been filed on accrual basis

Raw XML Appendix365 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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IRS990/OtherLiabilitiesGrp/BOYAmt03228
IRS990/OtherLiabilitiesGrp/EOYAmt04285
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt011808
IRS990/PensionPlanContributionsGrp/TotalAmt08243
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022322
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028242
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IRS990/ProgramServiceRevenueGrp/Desc1MISC INCOME
IRS990/ProgramServiceRevenueGrp/Desc2PARTICIPANT INSURANCE REV
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01329896
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1709
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1709
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt01330605
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt011323
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023341
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt135
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1AMERICAN EXPRESS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012018
IRS990ScheduleD/TotalLiabilityAmt04285
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE PLAN ADMINISTRATOR AND AN OUTSIDE CPA FIRM PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE PLAN ADMINISTRATOR AND AN OUTSIDE CPA FIRM PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE PLAN ADMINISTRATOR AND AN OUTSIDE CPA FIRM PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOX HAS BEEN CHECKED CASH ON PAST RETURNS INCORRECTLY, RETURN HAS ALWAYS BEEN FILED ON ACCRUAL BASIS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 1 - METHOD OF ACCOUNTING
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalAssetsGrp/BOYAmt04270334
IRS990/TotalAssetsGrp/EOYAmt05768316
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01010556
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03228
IRS990/TotalLiabilitiesEOYAmt04285
IRS990/TotalLiabilitiesGrp/BOYAmt03228
IRS990/TotalLiabilitiesGrp/EOYAmt04285
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04267106
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05764031
IRS990/TotalProgramServiceExpensesAmt0740795
IRS990/TotalProgramServiceRevenueAmt01330605
IRS990/TotalReportableCompFromOrgAmt0102252
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02114779
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02114779
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04270334
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05768316
IRS990/TravelGrp/TotalAmt01823
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0230 W 200 S 2110
IRS990/USAddress/CityNm0SALT LAKE CITY
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084101
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL HUTTEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEALTH TRUST ADM MGR
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IATSE LOCAL 99 HEALTH TRUST
ReturnHeader/Filer/BusinessNameControlTxt0IATS
ReturnHeader/Filer/EIN0876205567
ReturnHeader/Filer/PhoneNum08013630815
ReturnHeader/Filer/USAddress/AddressLine1Txt0230 W 200 S 2110
ReturnHeader/Filer/USAddress/CityNm0SALT LAKE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084101
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870325228
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAYNIE & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01785 WEST 2300 SOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALT LAKE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084119
ReturnHeader/PreparerPersonGrp/PhoneNum08019724800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Savanna Wall CPA
ReturnHeader/ReturnTs02025-11-17T15:22:58-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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