Civic Intelligence

Western Grocers Employee Benefits Trust

990 • Fiscal year 2017 • EIN 93-0792758

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 06, 2018

Organization ProfileN/A
12901 SE 97th Avenue 200Clackamas, OR 97015

(503) 968-2360

Siviq Scores

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

Liabilities / Assets

88th percentile

0.51x

Higher debt load relative to assets than 88% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

77th percentile

0.18x

Higher debt load relative to revenue than 77% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Net Margin

47th percentile

2.7%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

79th percentile

17%

Faster revenue growth than 79% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$7,132,620

Up $1,122,612 (+19%) from 2016

Net Assets

Up

$3,466,642

Up $515,919 (+17%) from 2016

Liabilities

Up

$3,665,978

Up $606,693 (+20%) from 2016

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin47th percentile

Revenue

Up

$20,459,969

Up $3,000,868 (+17%) from 2016

Expenses

Up

$19,899,476

Up $752,738 (+3.9%) from 2016

Net Income

Up

$560,493

Up $2,248,130 (+133%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

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

$10M$5.0M$0Assets 2010: $8,052,043Liabilities 2010: $2,769,098Net Assets 2010: $5,282,9452010Assets 2011: $6,221,867Liabilities 2011: $3,067,881Net Assets 2011: $3,153,9862011Assets 2012: $7,879,288Liabilities 2012: $3,572,155Net Assets 2012: $4,307,1332012Assets 2013: $8,266,511Liabilities 2013: $3,411,982Net Assets 2013: $4,854,5292013Assets 2014: $8,378,146Liabilities 2014: $2,447,055Net Assets 2014: $5,931,0912014Assets 2015: $7,629,458Liabilities 2015: $3,011,372Net Assets 2015: $4,618,0862015Assets 2016: $6,010,008Liabilities 2016: $3,059,285Net Assets 2016: $2,950,7232016Assets 2017: $7,132,620Liabilities 2017: $3,665,978Net Assets 2017: $3,466,6422017Assets 2018: $6,543,850Liabilities 2018: $3,325,442Net Assets 2018: $3,218,4082018Assets 2019: $5,541,116Liabilities 2019: $4,920,273Net Assets 2019: $620,8432019Assets 2020: $1,404,717Liabilities 2020: $12,347Net Assets 2020: $1,392,3702020Assets 2021: $1,103,633Liabilities 2021: $30,728Net Assets 2021: $1,072,9052021Assets 2022: $857,032Liabilities 2022: $42,525Net Assets 2022: $814,5072022Assets 2023: $587,122Liabilities 2023: $37,708Net Assets 2023: $549,4142023Assets 2024: $597,565Liabilities 2024: $48,149Net Assets 2024: $549,4162024

Highlighted filing

2017

Assets$7,132,620
Liabilities$3,665,978
Net Assets$3,466,642
Open 2017 Filing

Operations Trend

Revenue Growth79th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $13,890,9192010Expenses 2011: $18,486,1462011Revenue 2012: $17,290,616Expenses 2012: $16,095,463Net Income 2012: $1,195,1532012Revenue 2013: $17,067,464Expenses 2013: $16,457,197Net Income 2013: $610,2672013Revenue 2014: $16,776,369Expenses 2014: $15,670,042Net Income 2014: $1,106,3272014Revenue 2015: $16,525,831Expenses 2015: $17,818,047Net Income 2015: -$1,292,2162015Revenue 2016: $17,459,101Expenses 2016: $19,146,738Net Income 2016: -$1,687,6372016Revenue 2017: $20,459,969Expenses 2017: $19,899,476Net Income 2017: $560,4932017Revenue 2018: $22,495,338Expenses 2018: $22,699,973Net Income 2018: -$204,6352018Revenue 2019: $24,202,475Expenses 2019: $26,897,915Net Income 2019: -$2,695,4402019Revenue 2020: $4,810,029Expenses 2020: $4,024,977Net Income 2020: $785,0522020Revenue 2021: $316,032Expenses 2021: $634,510Net Income 2021: -$318,4782021Revenue 2022: $267,569Expenses 2022: $525,958Net Income 2022: -$258,3892022Revenue 2023: $299,242Expenses 2023: $564,335Net Income 2023: -$265,0932023Revenue 2024: $175,997Expenses 2024: $175,995Net Income 2024: $22024

Highlighted filing

2017

Revenue$20,459,969
Expenses$19,899,476
Net Income$560,493
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 6, 2018
Return Version
2017v2.2
Gross Receipts
$20,459,969
Mission and Program Overview

Mission

Providing health and welfare benefits to its members and associate members

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,223,759$6,259,979▲ $1,036,220
Rtn Earn Endowment Incm Other Fnds$2,950,723$3,466,642▲ $515,919
Accounts Receivable$55,887$408,129▲ $352,242
Investments in Publicly Traded Securities$455,071$353,337▼ $101,734
Cash and Non-Interest-Bearing Accounts-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$6,010,008$7,132,620▲ $1,122,612
Other Assets Total$275,291$111,175▼ $164,116
Liabilities
Other Liabilities$2,762,727$3,389,778▲ $627,051
Accounts Payable and Accrued Expenses$296,558$276,200▼ $20,358
Total Liabilities$3,059,285$3,665,978▲ $606,693
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,950,723$3,466,642▲ $515,919
Total Liabilities and Net Assets / Fund Balance$6,010,008$7,132,620▲ $1,122,612
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Joe NeyChairman
Mike TraskVice Chair
Chris BrownTrustee
Jim RobinsonTrustee
Rodney ByrdTrustee
Shelley PaulTrustee
Tyler MyersTrustee
Rudy DorySec/tresurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$20,376,450
Investment Income
$83,519
Other Revenue
$0
Change in Net Assets
$560,493

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,441,535
Revenue Not Reported on Financial Statements
$18,434
Revenue Not Reported on Form 990
$-44,574
Other Revenue Adjustments
$12,036
Total Revenue per Audited Statements
$20,396,961
Total Revenue per Form 990
$20,459,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,910,754
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$17,988,722--$17,988,722
Other Expenses$12,036--$12,036
Fees for Service Investment Mgmnt Fees$6,398--$6,398
Total Functional Expenses$19,899,476$0$0$19,899,476

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$19,899,476
Expenses per Audited Statements$19,253,991
Total Expenses per Audited Statements$19,253,991
Expenses Not Reported on Financial Statements$645,485
Other Expense Adjustments$639,087
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
Est. Claims Incurred But Not Reported$2,579,508
Benefit Obligations$810,270
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

“Third party administrator”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Plan administrator and board of trustees review before form 990 is filed.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Trustees sign the conflict of interest form every year.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Western Grocers Employee
EIN
93-0792758
Phone
5039682360
Address
12901 SE 97th Avenue 200, Clackamas, OR 97015

Signing Officer

Name
Joe Ney
Title
Chairman
Signed
2018-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Ney
Formed
1979
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
William K Rouse CPA
Phone
5032223338
Supplemental Narrative

Financial Statement Notes

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Reclassification of bad debt exp $12036”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Reclassification of bad debt exp $12036 net change in plan obligation $627051”

Raw XML Appendix384 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0296558
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0276200
IRS990/AccountsReceivableGrp/BOYAmt055887
IRS990/AccountsReceivableGrp/EOYAmt0408129
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDING HEALTH AND WELFARE BENEFITS TO ITS MEMBERS AND ASSOCIATE MEMBERS
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt017988722
IRS990/BenefitsToMembersGrp/TotalAmt017988722
IRS990/BooksInCareOfDetail/PersonNm0CYPRESS BENEFIT ADMINISTRATORS
IRS990/BooksInCareOfDetail/PhoneNum05039682360
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt012901 SE 97TH AVENUE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLACKAMAS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097015
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt017988722
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt083519
IRS990/CYOtherExpensesAmt01910754
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt020376450
IRS990/CYRevenuesLessExpensesAmt0560493
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt019899476
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt020459969
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0HEALTH CARE AND DISABILITY BENEFITS FOR EMPLOYEES OF PARTICIPATING EMPLOYERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt06398
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt06398
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0JOE NEY
IRS990/Form990PartVIISectionAGrp/PersonNm1MIKE TRASK
IRS990/Form990PartVIISectionAGrp/PersonNm2RUDY DORY
IRS990/Form990PartVIISectionAGrp/PersonNm3TYLER MYERS
IRS990/Form990PartVIISectionAGrp/PersonNm4SHELLEY PAUL
IRS990/Form990PartVIISectionAGrp/PersonNm5CHRIS BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm6RODNEY BYRD
IRS990/Form990PartVIISectionAGrp/PersonNm7JIM ROBINSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SEC/TRESURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01979
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt020459969
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt083519
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt083519
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0455071
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0353337
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0OR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDING HEALTH AND WELFARE BENEFITS TO ITS MEMBERS AND ASSOCIATE MEMBERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02950723
IRS990/NetAssetsOrFundBalancesEOYAmt03466642
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-44574
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0275291
IRS990/OtherAssetsTotalGrp/EOYAmt0111175
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SERVICE FEES
IRS990/OtherExpensesGrp/Desc1ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/Desc2COMMISSIONS
IRS990/OtherExpensesGrp/Desc3BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt01102346
IRS990/OtherExpensesGrp/ProgramServicesAmt1690669
IRS990/OtherExpensesGrp/ProgramServicesAmt299305
IRS990/OtherExpensesGrp/ProgramServicesAmt312036
IRS990/OtherExpensesGrp/TotalAmt01102346
IRS990/OtherExpensesGrp/TotalAmt1690669
IRS990/OtherExpensesGrp/TotalAmt299305
IRS990/OtherExpensesGrp/TotalAmt312036
IRS990/OtherLiabilitiesGrp/BOYAmt02762727
IRS990/OtherLiabilitiesGrp/EOYAmt03389778
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JOE NEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0524298
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt020376450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt020376450
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt017362898
IRS990/PYInvestmentIncomeAmt093507
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01783840
IRS990/PYProgramServiceRevenueAmt017365594
IRS990/PYRevenuesLessExpensesAmt0-1687637
IRS990/PYTotalExpensesAmt019146738
IRS990/PYTotalRevenueAmt017459101
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0560493
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02950723
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03466642
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05223759
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06259979
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0645485
IRS990ScheduleD/ExpensesSubtotalAmt019253991
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt06398
IRS990ScheduleD/InvestmentExpensesNotIncldAmt06398
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-44574
IRS990ScheduleD/OtherExpensesNotIncludedAmt0639087
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0810270
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12579508
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BENEFIT OBLIGATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1EST. CLAIMS INCURRED BUT NOT REPORTED
IRS990ScheduleD/OtherRevenuesNotIncludedAmt012036
IRS990ScheduleD/RevenueNotReportedAmt0-44574
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt018434
IRS990ScheduleD/RevenueSubtotalAmt020441535
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RECLASSIFICATION OF BAD DEBT EXP $12036
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RECLASSIFICATION OF BAD DEBT EXP $12036 NET CHANGE IN PLAN OBLIGATION $627051
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt019899476
IRS990ScheduleD/TotalLiabilityAmt03389778
IRS990ScheduleD/TotalRevenuePerForm990Amt020459969
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt020396961
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt019253991
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIRD PARTY ADMINISTRATOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PLAN ADMINISTRATOR AND BOARD OF TRUSTEES REVIEW BEFORE FORM 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRUSTEES SIGN THE CONFLICT OF INTEREST FORM EVERY YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06010008
IRS990/TotalAssetsEOYAmt07132620
IRS990/TotalAssetsGrp/BOYAmt06010008
IRS990/TotalAssetsGrp/EOYAmt07132620
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt019899476
IRS990/TotalFunctionalExpensesGrp/TotalAmt019899476
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03059285
IRS990/TotalLiabilitiesEOYAmt03665978
IRS990/TotalLiabilitiesGrp/BOYAmt03059285
IRS990/TotalLiabilitiesGrp/EOYAmt03665978
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02950723
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03466642
IRS990/TotalProgramServiceRevenueAmt020376450
IRS990/TotalRevenueGrp/ExclusionAmt083519
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt020376450
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt020459969
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06010008
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07132620
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0C/O ORGANIZATION
IRS990/USAddress/CityNm0CLACKAMAS
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097015
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE NEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Western Grocers Employee
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Benefits Trust
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0930792758
ReturnHeader/Filer/PhoneNum05039682360
ReturnHeader/Filer/USAddress/AddressLine1Txt012901 SE 97th Avenue 200
ReturnHeader/Filer/USAddress/CityNm0Clackamas
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097015
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931157146
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kern & Thompson LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01800 SW First Avenue Suite 410
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Portland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097201
ReturnHeader/PreparerPersonGrp/PhoneNum05032223338
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William K Rouse CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-07-09T16:46:07-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,132,620
Liabilities
$3,665,978
Net assets
$3,466,642
Revenue
$20,459,969
Expenses
$19,899,476
Net income
$560,493
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.05$0.55$0.18$0.18$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.04$0.55$0.30$0.56$0.27
2022Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.81$0.27$0.53$0.26
2021Detailed filing. Detailed filing data is available for this year.$1.10$0.03$1.07$0.32$0.63$0.32
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.01$1.39$4.81$4.02$0.79
2019Detailed filing. Detailed filing data is available for this year.$5.54$4.92$0.62$24.2$26.9$2.70
2018Detailed filing. Detailed filing data is available for this year.$6.54$3.33$3.22$22.5$22.7$0.20
2017Detailed filing. Detailed filing data is available for this year.$7.13$3.67$3.47$20.5$19.9$0.56
2016Detailed filing. Detailed filing data is available for this year.$6.01$3.06$2.95$17.5$19.1$1.69
2015Detailed filing. Detailed filing data is available for this year.$7.63$3.01$4.62$16.5$17.8$1.29
2014Detailed filing. Detailed filing data is available for this year.$8.38$2.45$5.93$16.8$15.7$1.11
2013Detailed filing. Detailed filing data is available for this year.$8.27$3.41$4.85$17.1$16.5$0.61
2012Summary only. Only limited summary data is available for this year.$7.88$3.57$4.31$17.3$16.1$1.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.22$3.07$3.15$18.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.05$2.77$5.28$13.9