Civic Intelligence

Fraternal Beneficial Association of Eastern Washington and Idaho

990 • Fiscal year 2020 • EIN 91-0829170

Jan 01, 2020 to Dec 31, 2020 • Filed on May 16, 2021

Organization ProfileN/A
22919 S North Kentuck Trails RdFairfield, WA 99012

(509) 368-4834

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

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

2020 filings • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

29th percentile

0.00x

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

2020 filings • $1M-$5M nonprofits • Source year 2020

Net Margin

8th percentile

-92%

Higher net margin than 8% of similar nonprofits.

2020 filings • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

2020 filings • $1M-$5M nonprofits • Source year 2020

Asset Growth

29th percentile

-1.8%

Faster asset growth than 29% of similar nonprofits.

2020 filings • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

10th percentile

-51%

Faster revenue growth than 10% of similar nonprofits.

2020 filings • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets30th percentile

Assets

Down

$3,536,107

Down $64,422 (-1.8%) from 2019

Net Assets

Down

$3,536,107

Down $54,690 (-1.5%) from 2019

Liabilities

Down

$0

Down $9,732 (-100%) from 2019

Revenue And Expenses
Liabilities / Revenue29th percentileNet Margin8th percentile

Revenue

Down

$84,788

Down $87,398 (-51%) from 2019

Expenses

Up

$162,890

Up $50,324 (+45%) from 2019

Net Income

Down

-$78,102

Down $137,722 (-231%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,765,563Liabilities 2011: $0Net Assets 2011: $2,765,5632011Assets 2015: $3,014,239Liabilities 2015: $0Net Assets 2015: $3,014,2392015Assets 2018: $3,107,415Liabilities 2018: $6,352Net Assets 2018: $3,101,0632018Assets 2019: $3,600,529Liabilities 2019: $9,732Net Assets 2019: $3,590,7972019Assets 2020: $3,536,107Liabilities 2020: $0Net Assets 2020: $3,536,1072020

Highlighted filing

2020

Assets$3,536,107
Liabilities$0
Net Assets$3,536,107
Open 2020 Filing

Operations Trend

Revenue Growth10th percentile

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

$200K$100K$0-$100KRevenue 2011: $109,138Expenses 2011: $68,851Net Income 2011: $40,2872011Revenue 2015: $72,309Expenses 2015: $154,102Net Income 2015: -$81,7932015Revenue 2018: $125,390Expenses 2018: $110,766Net Income 2018: $14,6242018Revenue 2019: $172,186Expenses 2019: $112,566Net Income 2019: $59,6202019Revenue 2020: $84,788Expenses 2020: $162,890Net Income 2020: -$78,1022020

Highlighted filing

2020

Revenue$84,788
Expenses$162,890
Net Income-$78,102
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 16, 2021
Return Version
2020v4.1
Gross Receipts
$1,596,446
Mission and Program Overview

Mission

Provide fire loss coverage for members, eligibility being a farmer in eastern washington or northern idaho, from an accumulated investment fund maintained from annual member assessments of covered property and fund investment income.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,590,797$3,536,107▼ $54,690
Investments Program Related$3,570,068$3,505,673▼ $64,395
Cash and Non-Interest-Bearing Accounts$17,228$19,290▲ $2,062
Accounts Receivable$13,233$11,144▼ $2,089
Total Assets$3,600,529$3,536,107▼ $64,422
Liabilities
Other Liabilities$9,732--
Total Liabilities$9,732$0▼ $9,732
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,590,797$3,536,107▼ $54,690
Total Liabilities and Net Assets / Fund Balance$3,600,529$3,536,107▼ $64,422

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$1,628,687--
Compensation and Service Providers
Top Officer Pay44th percentile

Board Members and Trustees

NameTitle
David BuobtreasurerEdwall, Wa
Linda Flaig SecretaryFairfield, Wa
Greg Pomponi DirectorFarmington, Wa
Dave Baumgartner PresidentGenessee, Id
Joe Schmitz 1st Vice PresidentRosalia, Wa
Ben Wolf DirectorUniontown, Wa
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$55,717
Investment Income
$29,046
Other Revenue
$25
Change in Net Assets
$-78,102
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$117,890
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
Fees for Service Investment Mgmnt Fees$53,940$0$0$53,940
Benefits to Members$45,000--$45,000
Fees for Services Accounting$38,750$0$0$38,750
Insurance$8,461$0$0$8,461
Fees for Services Legal$8,129$0$0$8,129
Office Expenses$3,635$0$0$3,635
Fees for Services Other$2,568$0$0$2,568
Conferences and Meetings$2,407$0$0$2,407
Total Functional Expenses$162,890$0$0$162,890
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
Annual disclosure for covered persons
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Fraternal Beneficial Association
EIN
91-0829170
Phone
5093684834
Address
22919 S NORTH KENTUCK TRAILS RD, FAIRFIELD, WA 99012

Signing Officer

Name
David A Buob
Title
Treasurer
Phone
5093684834
Signed
2021-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David A Buob
Formed
1891
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
15

Preparer

Firm
David a Buob CPA
Address
10949 STATE ROUTE 231 N, EDWALL, WA 99008
Preparer
David A Buob
Phone
5093684834
Supplemental Narrative

Additional Explanations

Other

“THIS NOTE PERTAINS TO: PART V LINE 1a FORM 1096 COMPLIANCE, PART VII SEC A COMPENSATION OF OFFICERS AND PART IX LINE 11c ACCOUNTING EXPENSES TOTALING $38,750 AS OUTLINED BELOW: NO OFFICER RECEIVES COMPENSATION IN THE FORM OF WAGES OR SALARIES IN THE PERFORMANCE OF THEIR OFFICER DUTIES. HOWEVER, 1) THE SECRETARY, LINDA FLAIG VIA HER OUTSIDE BUSINESS LDC BOOKKEEPING SERVICES, WAS PAID AS AN INDEPENDANT CONTRACTOR THE AMOUNT OF $33,750 FOR ACCOUNTING SERVICES PROVIDED TO THE ASSOCIATION (THIS WAS REPORTED TO THE IRS ON THE FORM 1099-NEC); 2) THE TREASURER, DAVID BUOB VIA HIS OUTSIDE BUSINESS DAVID A BUOB CPA FINL ST/TAX PREP, WAS PAID AS AN INDEPENDANT CONTRACTOR THE AMOUNT OF $5,000 FOR FINANCIAL STATEMENT AND TAX PREPARATION SERVICES PROVIDED TO THE ASSOCIATION (THIS WAS REPORTE TO THE IRS ON TH FORM 1099-NEC).”

Pt VI, Line 6

“The association has members.”

Pt VI, Line 7A

“Members elect five officers each year who serve as directors along with two directors appointed by the president. One director position was unfilled during the year.”

Pt VI, Line 7B

“Bylaws are subject to approval by a majority vote of members.”

Pt VI, Line 11B

“The form 990 is reviewed and approved by the directors at a meeting following the tax year.”

Pt VI, Line 12C

“Conflict of interest disclosures are monitored and updated each year as needed.”

Pt VI, Line 19

“Governing documents, the association's conflict of interest policy and financial statements are made available to interested parties upon request.”

Raw XML Appendix343 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/InvstProgramRelatedOrgGrp/Desc0INSURED DEPOSITS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS NOTE PERTAINS TO: PART V LINE 1a FORM 1096 COMPLIANCE, PART VII SEC A COMPENSATION OF OFFICERS AND PART IX LINE 11c ACCOUNTING EXPENSES TOTALING $38,750 AS OUTLINED BELOW: NO OFFICER RECEIVES COMPENSATION IN THE FORM OF WAGES OR SALARIES IN THE PERFORMANCE OF THEIR OFFICER DUTIES. HOWEVER, 1) THE SECRETARY, LINDA FLAIG VIA HER OUTSIDE BUSINESS LDC BOOKKEEPING SERVICES, WAS PAID AS AN INDEPENDANT CONTRACTOR THE AMOUNT OF $33,750 FOR ACCOUNTING SERVICES PROVIDED TO THE ASSOCIATION (THIS WAS REPORTED TO THE IRS ON THE FORM 1099-NEC); 2) THE TREASURER, DAVID BUOB VIA HIS OUTSIDE BUSINESS DAVID A BUOB CPA FINL ST/TAX PREP, WAS PAID AS AN INDEPENDANT CONTRACTOR THE AMOUNT OF $5,000 FOR FINANCIAL STATEMENT AND TAX PREPARATION SERVICES PROVIDED TO THE ASSOCIATION (THIS WAS REPORTE TO THE IRS ON TH FORM 1099-NEC).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT FIVE OFFICERS EACH YEAR WHO SERVE AS DIRECTORS ALONG WITH TWO DIRECTORS APPOINTED BY THE PRESIDENT. ONE DIRECTOR POSITION WAS UNFILLED DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BYLAWS ARE SUBJECT TO APPROVAL BY A MAJORITY VOTE OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED AND APPROVED BY THE DIRECTORS AT A MEETING FOLLOWING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONFLICT OF INTEREST DISCLOSURES ARE MONITORED AND UPDATED EACH YEAR AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, THE ASSOCIATION'S CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO INTERESTED PARTIES UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalAssetsGrp/BOYAmt03600529
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0162890
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IRS990/TotalProgramServiceRevenueAmt055717
IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084788
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt084788
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0David A Buob
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05093684834
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-16
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010949 STATE ROUTE 231 N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EDWALL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099008
ReturnHeader/PreparerPersonGrp/PhoneNum05093684834
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David A Buob
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-05-17T05:02:41-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0David
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Buob
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,536,107
Liabilities
$0
Net assets
$3,536,107
Revenue
$84,788
Expenses
$162,890
Net income
-$78,102
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$3.54$0.00$3.54$0.08$0.16$0.08
2019Summary only. Only limited summary data is available for this year.$3.60$0.01$3.59$0.17$0.11$0.06
2018Summary only. Only limited summary data is available for this year.$3.11$0.01$3.10$0.13$0.11$0.01
2015Summary only. Only limited summary data is available for this year.$3.01$0.00$3.01$0.07$0.15$0.08
2011Summary only. Only limited summary data is available for this year.$2.77$0.00$2.77$0.11$0.07$0.04