Civic Intelligence

The Nelson Trust

EIN 93-6041903 • 501(c)9 • Portland, OR

View Organization Page

Profile

To provide health & welfare benefits to eligible participants as specified in the plan.

5331 S Macadam Ave 220Portland, OR 97239

www.ourbenefitoffice.com/NELSON/BENEFITS

Siviq Scores

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

Liabilities / Assets

58th percentile

0.08x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.24x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

55th percentile

8.7%

Faster asset growth than 55% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

0.3%

Faster revenue growth than 24% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$37,721,260

Up $3,014,806 (+8.7%) from 2023

Liabilities

Down

$2,909,625

Down $74,767 (-2.5%) from 2023

Net Assets

Up

$34,811,635

Up $3,089,573 (+9.7%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin70th percentile

Revenue

Up

$11,948,106

Up $37,058 (+0.3%) from 2023

Expenses

Down

$10,157,354

Down $886,059 (-8.0%) from 2023

Net Income

Up

$1,790,752

Up $923,117 (+106%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$100M$50M$0Assets 2010: $99,316,226Liabilities 2010: $17,016,273Net Assets 2010: $82,299,9532010Assets 2011: $89,210,276Liabilities 2011: $13,444,032Net Assets 2011: $75,766,2442011Assets 2012: $91,772,688Liabilities 2012: $14,237,598Net Assets 2012: $77,535,0902012Assets 2013: $88,773,161Liabilities 2013: $13,012,835Net Assets 2013: $75,760,3262013Assets 2014: $84,041,960Liabilities 2014: $11,842,358Net Assets 2014: $72,199,6022014Assets 2015: $72,179,326Liabilities 2015: $10,800,380Net Assets 2015: $61,378,9462015Assets 2016: $61,749,881Liabilities 2016: $13,160,347Net Assets 2016: $48,589,5342016Assets 2017: $53,839,208Liabilities 2017: $9,530,354Net Assets 2017: $44,308,8542017Assets 2018: $46,007,874Liabilities 2018: $9,085,947Net Assets 2018: $36,921,9272018Assets 2019: $40,921,228Liabilities 2019: $6,078,511Net Assets 2019: $34,842,7172019Assets 2020: $40,191,203Liabilities 2020: $4,500,827Net Assets 2020: $35,690,3762020Assets 2021: $37,665,901Liabilities 2021: $3,625,433Net Assets 2021: $34,040,4682021Assets 2022: $32,462,052Liabilities 2022: $3,378,453Net Assets 2022: $29,083,5992022Assets 2023: $34,706,454Liabilities 2023: $2,984,392Net Assets 2023: $31,722,0622023Assets 2024: $37,721,260Liabilities 2024: $2,909,625Net Assets 2024: $34,811,6352024

Highlighted filing

2024

Assets$37,721,260
Liabilities$2,909,625
Net Assets$34,811,635
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$80M$60M$40M$20M$0-$20MExpenses 2010: $60,990,4022010Expenses 2011: $60,120,0472011Expenses 2012: $60,340,6912012Revenue 2013: $46,972,247Expenses 2013: $51,791,972Net Income 2013: -$4,819,7252013Revenue 2014: $51,008,393Expenses 2014: $47,900,593Net Income 2014: $3,107,8002014Revenue 2015: $38,475,932Expenses 2015: $45,089,550Net Income 2015: -$6,613,6182015Revenue 2016: $33,223,577Expenses 2016: $48,330,891Net Income 2016: -$15,107,3142016Revenue 2017: $33,858,694Expenses 2017: $37,728,545Net Income 2017: -$3,869,8512017Revenue 2018: $29,209,335Expenses 2018: $34,342,949Net Income 2018: -$5,133,6142018Revenue 2019: $26,121,233Expenses 2019: $30,523,854Net Income 2019: -$4,402,6212019Revenue 2020: $12,099,647Expenses 2020: $12,693,011Net Income 2020: -$593,3642020Revenue 2021: $13,254,150Expenses 2021: $14,604,068Net Income 2021: -$1,349,9182021Revenue 2022: $11,408,829Expenses 2022: $12,403,159Net Income 2022: -$994,3302022Revenue 2023: $11,911,048Expenses 2023: $11,043,413Net Income 2023: $867,6352023Revenue 2024: $11,948,106Expenses 2024: $10,157,354Net Income 2024: $1,790,7522024

Highlighted filing

2024

Revenue$11,948,106
Expenses$10,157,354
Net Income$1,790,752
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$37,721,260
Liabilities
$2,909,625
Net assets
$34,811,635
Revenue
$11,948,106
Expenses
$10,157,354
Net income
$1,790,752
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.7$2.91$34.8$11.9$10.2$1.79
2023Detailed filing. Detailed filing data is available for this year.$34.7$2.98$31.7$11.9$11.0$0.87
2022Detailed filing. Detailed filing data is available for this year.$32.5$3.38$29.1$11.4$12.4$0.99
2021Detailed filing. Detailed filing data is available for this year.$37.7$3.63$34.0$13.3$14.6$1.35
2020Detailed filing. Detailed filing data is available for this year.$40.2$4.50$35.7$12.1$12.7$0.59
2019Detailed filing. Detailed filing data is available for this year.$40.9$6.08$34.8$26.1$30.5$4.40
2018Detailed filing. Detailed filing data is available for this year.$46.0$9.09$36.9$29.2$34.3$5.13
2017Detailed filing. Detailed filing data is available for this year.$53.8$9.53$44.3$33.9$37.7$3.87
2016Detailed filing. Detailed filing data is available for this year.$61.7$13.2$48.6$33.2$48.3$15.1
2015Summary only. Only limited summary data is available for this year.$72.2$10.8$61.4$38.5$45.1$6.61
2014Detailed filing. Detailed filing data is available for this year.$84.0$11.8$72.2$51.0$47.9$3.11
2013Detailed filing. Detailed filing data is available for this year.$88.8$13.0$75.8$47.0$51.8$4.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$91.8$14.2$77.5$60.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$89.2$13.4$75.8$60.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$99.3$17.0$82.3$61.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.2
Gross Receipts
$27,404,036
Mission and Program Overview

Mission

To provide health & welfare benefits to eligible participants as specified in the plan.

Provide health & welfare benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$31,722,062$34,811,635▲ $3,089,573
Investments in Publicly Traded Securities$27,277,077$30,125,498▲ $2,848,421
Investments Other Securities$5,263,759$5,571,932▲ $308,173
Accounts Receivable$1,040,863$955,483▼ $85,380
Cash and Non-Interest-Bearing Accounts$720,763$846,037▲ $125,274
Savings and Temporary Cash Investments$399,283$206,522▼ $192,761
Prepaid Expenses and Deferred Charges$4,709$15,788▲ $11,079
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$34,706,454$37,721,260▲ $3,014,806
Liabilities
Other Liabilities$2,739,124$2,805,270▲ $66,146
Accounts Payable and Accrued Expenses$217,126$86,702▼ $130,424
Deferred Revenue$28,142$17,653▼ $10,489
Total Liabilities$2,984,392$2,909,625▼ $74,767
Net Assets / Fund Balance
Total Net Assets Fund Balance$31,722,062$34,811,635▲ $3,089,573
Total Liabilities and Net Assets / Fund Balance$34,706,454$37,721,260▲ $3,014,806

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$5,571,932--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Mary SingerMgmt Trustee Co- Chair
Kellye Wise End 01152024Mgmt Trustee Co-chair
Brandon BryantUnion Trustee Co-chair
Kim EckrothMgmt Trustee
Grady LoweryUnion Trustee
Mike HicksUnion Trustee
Paul Schmidt Start 01152024Union Trustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Premera Blue CrossClaims Payer7001 220TH ST SW BLDG 1, Mountlake Terrace, WA 98043$438,128
Benesys INCThird Party Administrator5331 S MACADAM AVE 200, Portland, OR 97239$158,567
Mercer Health & BenefitsConsulting400 WEST MARKET STREET 500, Louisville, KY 40202$154,163
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$10,670,467
Investment Income
$1,277,639
Other Revenue
$0
Change in Net Assets
$1,790,752

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,877,946
Revenue Not Reported on Financial Statements
$70,160
Revenue Not Reported on Form 990
$1,298,821
Total Revenue per Audited Statements
$13,176,767
Total Revenue per Form 990
$11,948,106
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,309,267
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---$8,848,087
Other Expenses---$502,540
Fees for Services Other---$258,178
Fees for Services Management---$154,087
Fees for Services Legal---$96,961
Fees for Services Accounting---$92,985
Office Expenses---$81,294
Fees for Service Investment Mgmnt Fees---$70,160
Insurance---$47,670
Conferences and Meetings---$5,392
Total Functional Expenses$0$0$0$10,157,354

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$10,157,354
Expenses per Audited Statements$10,021,048
Total Expenses per Audited Statements$10,021,048
Expenses Not Reported on Financial Statements$136,306
Other Expense Adjustments$66,146
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
Claims Payable and Incurred But Not Reported$1,415,962
Lag Months Eligibility Coverage$1,369,273
Amounts Due to Insurance Companies$20,035
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 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 A, Line 8B

“The trust does not have any committees that act on behalf of the board apart from those documented within the full board minutes.”

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

“The form 990 was provided to the plan's board of trustees before it was filed.”

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

“The organization requires annual certification from board members and reviews their responses.”

Form 990, Part VI, Section C, Line 19

“The plan made its governing documents, conflict of interest policy, and financial statements available to the public.”

Form 990, Part VII, Section A, Line 6

“Trustees are not compensated by the trust. Compensation paid to trustees employed by other tax-exempt organizations is reported on form 990 filed with the irs by the related tax-exempt organization. If you would like additional information, please contact the trust administrator.”

Filing and Contact Details

Filer

Filer Name
The Nelson Trust
EIN
93-6041903
Phone
5032240048
Address
5331 S MACADAM AVE 220, PORTLAND, OR 97239

Signing Officer

Name
Mary Singer
Title
Co-chair
Phone
5032240048
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Singer
Formed
1967
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
0
Employees
21
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
10700 NORTHUP WAY SUITE 200, BELLEVUE, WA 98004-1446
Preparer
Michael T Mead CPA
Phone
4252506100
Supplemental Narrative

Additional Explanations

FORM 990, PART X, LINE 2C:

“The process and methods used by the board of directors to select the independent audit firm has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Change in benefit obligations 66,146.”

Raw XML AppendixShowing 400 of 411 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0217126
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt086702
IRS990/AccountsReceivableGrp/BOYAmt01040863
IRS990/AccountsReceivableGrp/EOYAmt0955483
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE HEALTH & WELFARE BENEFITS.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt08848087
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BENESYS INC
IRS990/BooksInCareOfDetail/PhoneNum05032240048
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05331 S MACADAM AVE SUITE 220
IRS990/BooksInCareOfDetail/USAddress/CityNm0PORTLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
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IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0720763
IRS990/CashNonInterestBearingGrp/EOYAmt0846037
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt05392
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0438128
IRS990/ContractorCompensationGrp/CompensationAmt1158567
IRS990/ContractorCompensationGrp/CompensationAmt2154163
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2400 WEST MARKET STREET 500
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1PORTLAND
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2LOUISVILLE
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1OR
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd098043
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IRS990/ContractorCompensationGrp/ServicesDesc2CONSULTING
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt08848087
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01277639
IRS990/CYOtherExpensesAmt01309267
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt010670467
IRS990/CYRevenuesLessExpensesAmt01790752
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt010157354
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt011948106
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
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IRS990/DeferredRevenueGrp/EOYAmt017653
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN.
IRS990/DescribedInSection501c3Ind00
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IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt092985
IRS990/FeesForServicesLegalGrp/TotalAmt096961
IRS990/FeesForServicesManagementGrp/TotalAmt0154087
IRS990/FeesForServicesOtherGrp/TotalAmt0258178
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt070160
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IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0KELLYE WISE END 01152024
IRS990/Form990PartVIISectionAGrp/PersonNm1MARY SINGER
IRS990/Form990PartVIISectionAGrp/PersonNm2BRANDON BRYANT
IRS990/Form990PartVIISectionAGrp/PersonNm3KIM ECKROTH
IRS990/Form990PartVIISectionAGrp/PersonNm4MIKE HICKS
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IRS990/Form990PartVIISectionAGrp/TitleTxt1MGMT TRUSTEE CO- CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3MGMT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6UNION TRUSTEE
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd00
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt05571932
IRS990/InvestmentsPubTradedSecGrp/BOYAmt027277077
IRS990/InvestmentsPubTradedSecGrp/EOYAmt030125498
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt015455930
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt031722062
IRS990/NetAssetsOrFundBalancesEOYAmt034811635
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-75589
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-75589
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01298821
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt081294
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CLAIMS ADMINISTRATION
IRS990/OtherExpensesGrp/TotalAmt0502540
IRS990/OtherLiabilitiesGrp/BOYAmt02739124
IRS990/OtherLiabilitiesGrp/EOYAmt02805270
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04709
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015788
IRS990/PrincipalOfficerNm0MARY SINGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1PARTICIPANT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2LIQUIDATED DAMAGES & INTEREST
IRS990/ProgramServiceRevenueGrp/Desc3SECURITIES LITIGATION PROCEEDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010374386
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1274397
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt220991
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3693
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010374386
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1274397
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220991
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3693
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt09859941
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01392221
IRS990/PYOtherExpensesAmt01183472
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt010518827
IRS990/PYRevenuesLessExpensesAmt0867635
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt011043413
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt011911048
IRS990/ReconcilationRevenueExpnssAmt01790752
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt031722062
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt034811635
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0399283
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0206522
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0136306
IRS990ScheduleD/ExpensesSubtotalAmt010021048
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt070160
IRS990ScheduleD/InvestmentExpensesNotIncldAmt070160
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01298821
IRS990ScheduleD/OtherExpensesNotIncludedAmt066146
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020035
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11415962
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21369273
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMOUNTS DUE TO INSURANCE COMPANIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CLAIMS PAYABLE AND INCURRED BUT NOT REPORTED
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LAG MONTHS ELIGIBILITY COVERAGE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt05571932
IRS990ScheduleD/OtherSecuritiesGrp/Desc0LIMITED PARTNERSHIP
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt01298821
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt070160
IRS990ScheduleD/RevenueSubtotalAmt011877946
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN BENEFIT OBLIGATIONS 66,146.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt05571932
IRS990ScheduleD/TotalExpensesPerForm990Amt010157354
IRS990ScheduleD/TotalLiabilityAmt02805270
IRS990ScheduleD/TotalRevenuePerForm990Amt011948106
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt013176767
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010021048
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUST DOES NOT HAVE ANY COMMITTEES THAT ACT ON BEHALF OF THE BOARD APART FROM THOSE DOCUMENTED WITHIN THE FULL BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS PROVIDED TO THE PLAN'S BOARD OF TRUSTEES BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES ANNUAL CERTIFICATION FROM BOARD MEMBERS AND REVIEWS THEIR RESPONSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PLAN MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER TAX-EXEMPT ORGANIZATIONS IS REPORTED ON FORM 990 FILED WITH THE IRS BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE TRUST ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS AND METHODS USED BY THE BOARD OF DIRECTORS TO SELECT THE INDEPENDENT AUDIT FIRM HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART X, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INTERNATIONAL ASSOCIATION OF MACHINIST & AEROSPACE WORKERS LOCAL 24
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0274665913
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORTING LOCAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt025 CORNELL AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GLADSTONE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097027
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTI-EMPLOYER TRUST THAT PROVIDES HEALTH BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF DECEMBER 31, 2024, THERE ARE APPROXIMATELY 19 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATION OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. AMENTUM BELL & LUMBER POLE CO BUTTE SCHOOL DISTRICT #1 CASTLE & COLEMAN LOGGING CITY OF INTERNATIONAL FALLS CITY OF REEDSPORT CITY OF WINSTON CLEARWATER PAPER CORPORATION COLLINS PRODUCTS LLC GREEN DIAMOND RESOURCE CO KOONTZ MACHINE & WELDING KOPPERS COMPANY MASON COUNTY CORRECTIONS NW CONTEXT. CONGREGATIONS ROSEBERG FOREST PRODUCTS CO. WEBFOOT TRUCK & EQUIPMENT WEYERHAEUSER WOODWORKERS LOCAL LODGE W12
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt034706454
IRS990/TotalAssetsEOYAmt037721260
IRS990/TotalAssetsGrp/BOYAmt034706454
IRS990/TotalAssetsGrp/EOYAmt037721260
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/TotalAmt010157354
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02984392
IRS990/TotalLiabilitiesEOYAmt02909625
IRS990/TotalLiabilitiesGrp/BOYAmt02984392
IRS990/TotalLiabilitiesGrp/EOYAmt02909625
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt031722062
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt034811635
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt010670467
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01277639
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010670467
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011948106
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt034706454
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037721260
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05331 S MACADAM AVE 220
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097239
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.OURBENEFITOFFICE.COM/NELSON/BENEFITS/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY SINGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05032240048
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE NELSON TRUST
ReturnHeader/Filer/BusinessNameControlTxt0NELS
ReturnHeader/Filer/EIN0936041903
ReturnHeader/Filer/PhoneNum05032240048
ReturnHeader/Filer/USAddress/AddressLine1Txt05331 S MACADAM AVE 220
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097239
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010700 NORTHUP WAY SUITE 200

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