Civic Intelligence

Pipe Trades Trust Fund-447

990 • Fiscal year 2018 • EIN 94-1268305

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 01, 2019

PO Box 191030Sacramento, CA 95819

(916) 457-0821

Siviq Scores

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

Liabilities / Assets

85th percentile

0.37x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

89th percentile

0.39x

Higher debt load relative to revenue than 89% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Net Margin

61st percentile

9.2%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

80th percentile

$192,318

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Asset Growth

81st percentile

16%

Faster asset growth than 81% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

83rd percentile

20%

Faster revenue growth than 83% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$21,153,215

Up $2,912,571 (+16%) from 2017

Net Assets

Up

$13,393,556

Up $1,810,597 (+16%) from 2017

Liabilities

Up

$7,759,659

Up $1,101,974 (+17%) from 2017

Revenue

Up

$19,916,953

Up $3,328,893 (+20%) from 2017

Expenses

Up

$18,091,499

Up $4,125,258 (+30%) from 2017

Net Income

Down

$1,825,454

Down $796,365 (-30%) from 2017

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2010: $5,903,301Liabilities 2010: $6,913,589Net Assets 2010: -$1,010,2882010Assets 2011: $4,324,675Liabilities 2011: $5,154,521Net Assets 2011: -$829,8462011Assets 2012: $5,791,353Liabilities 2012: $5,163,550Net Assets 2012: $627,8032012Assets 2013: $8,319,725Liabilities 2013: $5,211,151Net Assets 2013: $3,108,5742013Assets 2014: $10,412,858Liabilities 2014: $5,495,677Net Assets 2014: $4,917,1812014Assets 2015: $11,845,450Liabilities 2015: $5,404,411Net Assets 2015: $6,441,0392015Assets 2016: $15,373,337Liabilities 2016: $6,684,667Net Assets 2016: $8,688,6702016Assets 2017: $18,240,644Liabilities 2017: $6,657,685Net Assets 2017: $11,582,9592017Assets 2018: $21,153,215Liabilities 2018: $7,759,659Net Assets 2018: $13,393,5562018Assets 2019: $24,560,480Liabilities 2019: $8,658,797Net Assets 2019: $15,901,6832019Assets 2020: $27,757,781Liabilities 2020: $9,334,504Net Assets 2020: $18,423,2772020Assets 2021: $29,678,818Liabilities 2021: $11,386,665Net Assets 2021: $18,292,1532021Assets 2022: $27,674,576Liabilities 2022: $11,355,422Net Assets 2022: $16,319,1542022Assets 2023: $28,067,285Liabilities 2023: $12,261,769Net Assets 2023: $15,805,5162023Assets 2024: $28,206,419Liabilities 2024: $13,404,886Net Assets 2024: $14,801,5332024

Highlighted filing

2018

Assets$21,153,215
Liabilities$7,759,659
Net Assets$13,393,556

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $14,617,6682010Revenue 2011: $11,561,509Expenses 2011: $11,390,127Net Income 2011: $171,3822011Expenses 2012: $11,874,8832012Expenses 2013: $12,123,2442013Revenue 2014: $13,787,195Expenses 2014: $12,021,837Net Income 2014: $1,765,3582014Revenue 2015: $13,587,107Expenses 2015: $11,775,355Net Income 2015: $1,811,7522015Revenue 2016: $15,636,881Expenses 2016: $13,698,072Net Income 2016: $1,938,8092016Revenue 2017: $16,588,060Expenses 2017: $13,966,241Net Income 2017: $2,621,8192017Revenue 2018: $19,916,953Expenses 2018: $18,091,499Net Income 2018: $1,825,4542018Revenue 2019: $20,990,676Expenses 2019: $18,783,579Net Income 2019: $2,207,0972019Revenue 2020: $23,971,247Expenses 2020: $21,709,232Net Income 2020: $2,262,0152020Revenue 2021: $21,768,768Expenses 2021: $23,687,532Net Income 2021: -$1,918,7642021Revenue 2022: $24,573,252Expenses 2022: $23,608,309Net Income 2022: $964,9432022Revenue 2023: $24,335,357Expenses 2023: $25,637,593Net Income 2023: -$1,302,2362023Revenue 2024: $25,618,060Expenses 2024: $27,942,573Net Income 2024: -$2,324,5132024

Highlighted filing

2018

Revenue$19,916,953
Expenses$18,091,499
Net Income$1,825,454
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 1, 2019
Return Version
2017v2.3
Gross Receipts
$19,916,953
Mission and Program Overview

Mission

Serves as the trust for a multiemployer welfare benefit plan that funds medical, hospital, surgical, major medical, vision, dental, life insurance, & death benefits for plan participants and their dependents.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$11,582,959$13,393,556▲ $1,810,597
Savings and Temporary Cash Investments$11,109,756$12,766,861▲ $1,657,105
Investments in Publicly Traded Securities$5,339,379$6,014,467▲ $675,088
Accounts Receivable$1,769,546$2,346,478▲ $576,932
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$18,240,644$21,153,215▲ $2,912,571
Other Assets Total$21,963$25,409▲ $3,446
Liabilities
Other Liabilities$6,624,654$7,731,967▲ $1,107,313
Accounts Payable and Accrued Expenses$33,031$27,692▼ $5,339
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$6,657,685$7,759,659▲ $1,101,974
Net Assets / Fund Balance
Total Net Assets Fund Balance$11,582,959$13,393,556▲ $1,810,597
Total Liabilities and Net Assets / Fund Balance$18,240,644$21,153,215▲ $2,912,571
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris McdanielFund AdministratorFT$121,762$50,804$172,566

Board Members and Trustees

NameTitle
Aaron StockwellLabor Trustee
Harry RotzLabor Trustee
Phil SmythLabor Trustee
Richard BertacchiLabor Trustee
Robert BalchLabor Trustee
Robert TaylorLabor Trustee
Todd SchiavoLabor Trustee
Alex HallManagement Trustee
Andrew BoothManagement Trustee
Claire DonnenwirthManagement Trustee
Justin IodenceManagement Trustee
Larry CookManagement Trustee
Richard ChowdryManagement Trustee
Rob BarbourManagement Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$17,847,248
Investment Income
$351,558
Other Revenue
$1,718,147
Change in Net Assets
$1,825,454

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,195,806
Revenue Not Reported on Financial Statements
$1,721,147
Revenue Not Reported on Form 990
$-14,857
Other Revenue Adjustments
$1,718,147
Total Revenue per Audited Statements
$18,180,949
Total Revenue per Form 990
$19,916,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$395,339
Salaries, Compensation, and Employee Benefits$288,771
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$17,407,389
Other Salaries and Wages---$129,003
Information Technology---$95,797
Fees for Services Other---$87,609
Fees for Services Accounting---$76,864
Current Officers, Directors, Trustees, and Key Employees---$73,614
Office Expenses---$61,923
Other Employee Benefits---$40,372
Pension Plan Contributions---$32,962
Insurance---$28,671
Fees for Services Legal---$20,970
Payroll Taxes---$12,820
Occupancy---$11,843
Other Expenses---$4,755
Fees for Service Investment Mgmnt Fees---$3,000
Conferences and Meetings---$2,958
Travel---$949
Total Functional Expenses$0$0$0$18,091,499

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$18,091,499
Expenses per Audited Statements$17,130,459
Total Expenses per Audited Statements$15,412,312
Expenses Not Reported on Financial Statements$961,040
Other Expense Adjustments$958,040
Expenses Not Reported on Form 990$-1,718,147
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefit Obligations$7,501,364
Reciprocity Contribution Payable$130,776
Due to Related Party$99,827
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
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Pipe Trades Trust Fund-447
EIN
94-1268305
In Care Of
% CHRIS MCDANIEL
Phone
9164570821
Address
PO BOX 191030, SACRAMENTO, CA 95819

Signing Officer

Name
Chris Mcdaniel
Title
administrator
Phone
9164570821
Signed
2019-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rod Barbour
Formed
1953
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
0
Employees
5
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
TWO EMBARCADERO CTR STE 2280, SAN FRANCISCO, CA 94111-3916
Preparer
Crane Curran
Phone
4159563600
Supplemental Narrative

Additional Explanations

PART I, LINE 1:

Serves as the trust for a multiemployer welfare benefit plan that provides major medical, vision, dental, prescription drugs and life insurance to participants and their dependents. Part vi, line 11b: the plan's cpa prepared the form 990 which is reviewed by the fund administrator and presented to a labor trustee and management trustee to review and approve prior to being filed. The full board can request copies of the completed form 990. Part vi, line 12c: as prescribed in the conflict of interest policy. Part vi, line 15b: trustees who are compensated on an hourly basis and suffer a loss of pay by reason of absence from work while performing duties as a fiduciary are reimbursed lost wages. Trustees are also reimbursed any out-of-pocket expenditures in furtherance of their education as fiduciary. Part vi, line 19: the plan's governing documents and financial statements are available to participants upon request. Annually, the plan files form 5500 annual return/report of employee benefit plan with the department of labor. The form 5500 is available on the dol's website. A summary annual report is also provided to participants annually.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Part xi, line 4b: administrative expense reimbursement $ 7,200 stop loss refunds $1,405,309 medicare part d subsidy $ 62,384 prescription rebates $ 243,254 __________ $1,718,147 part xii, line 2d: administrative expense reimbursement ($ 7,200) stop loss refunds ($1,405,309) medicare part d subsidy ($ 62,384) prescription rebates ($ 243,254) ____________ ($1,718,147) part xii, line 4b: change in benefit obligations.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9LABOR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14FUND ADMINISTRATOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01953
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt019916953
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt095797
IRS990/InsuranceGrp/TotalAmt028671
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0351558
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0351558
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05339379
IRS990/InvestmentsPubTradedSecGrp/EOYAmt06014467
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt07200
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt07200
IRS990/MissionDesc0SERVES AS THE TRUST FOR A MULTIEMPLOYER WELFARE BENEFIT PLAN THAT FUNDS MEDICAL, HOSPITAL, SURGICAL, MAJOR MEDICAL, VISION, DENTAL, LIFE INSURANCE, & DEATH BENEFITS FOR PLAN PARTICIPANTS AND THEIR DEPENDENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt011582959
IRS990/NetAssetsOrFundBalancesEOYAmt013393556
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-14857
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt011843
IRS990/OfficeExpensesGrp/TotalAmt061923
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt021963
IRS990/OtherAssetsTotalGrp/EOYAmt025409
IRS990/OtherEmployeeBenefitsGrp/TotalAmt040372
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt04755
IRS990/OtherLiabilitiesGrp/BOYAmt06624654
IRS990/OtherLiabilitiesGrp/EOYAmt07731967
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0PRESCRIPTION REBATE
IRS990/OtherRevenueMiscGrp/Desc1STOP LOSS REFUND
IRS990/OtherRevenueMiscGrp/Desc2MEDICARE PART D SUBSIDY
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0243254
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11405309
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt262384
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0243254
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11405309
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt262384
IRS990/OtherRevenueTotalAmt01718147
IRS990/OtherSalariesAndWagesGrp/TotalAmt0129003
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt012820
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt032962
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ROD BARBOUR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1PARTICIPANT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt016620732
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11226516
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016620732
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11226516
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt013279161
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0254200
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0401648
IRS990/PYOtherRevenueAmt01065725
IRS990/PYProgramServiceRevenueAmt015268135
IRS990/PYRevenuesLessExpensesAmt02621819
IRS990/PYSalariesCompEmpBnftPaidAmt0285432
IRS990/PYTotalExpensesAmt013966241
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt016588060
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01825454
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt011582959
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt013393556
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011109756
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012766861
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0-1718147
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0961040
IRS990ScheduleD/ExpensesSubtotalAmt017130459
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt03000
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-14857
IRS990ScheduleD/OtherExpensesIncludedAmt0-1718147
IRS990ScheduleD/OtherExpensesNotIncludedAmt0958040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0130776
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17501364
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt299827
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RECIPROCITY CONTRIBUTION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BENEFIT OBLIGATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO RELATED PARTY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01718147
IRS990ScheduleD/RevenueNotReportedAmt0-14857
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01721147
IRS990ScheduleD/RevenueSubtotalAmt018195806
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 4B: ADMINISTRATIVE EXPENSE REIMBURSEMENT $ 7,200 STOP LOSS REFUNDS $1,405,309 MEDICARE PART D SUBSIDY $ 62,384 PRESCRIPTION REBATES $ 243,254 __________ $1,718,147 PART XII, LINE 2D: ADMINISTRATIVE EXPENSE REIMBURSEMENT ($ 7,200) STOP LOSS REFUNDS ($1,405,309) MEDICARE PART D SUBSIDY ($ 62,384) PRESCRIPTION REBATES ($ 243,254) ____________ ($1,718,147) PART XII, LINE 4B: CHANGE IN BENEFIT OBLIGATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalExpensesPerForm990Amt018091499
IRS990ScheduleD/TotalLiabilityAmt07731967
IRS990ScheduleD/TotalRevenuePerForm990Amt019916953
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt018180949
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt015412312
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1121762
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0127542
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2146714
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3126415
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt025740
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt020540
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt120540

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.2$13.4$14.8$25.6$27.9$2.32
2023Summary only. Only limited summary data is available for this year.$28.1$12.3$15.8$24.3$25.6$1.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.7$11.4$16.3$24.6$23.6$0.96
2021Summary only. Only limited summary data is available for this year.$29.7$11.4$18.3$21.8$23.7$1.92
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.8$9.33$18.4$24.0$21.7$2.26
2019Summary only. Only limited summary data is available for this year.$24.6$8.66$15.9$21.0$18.8$2.21
2018Detailed filing. Detailed filing data is available for this year.$21.2$7.76$13.4$19.9$18.1$1.83
2017Summary only. Only limited summary data is available for this year.$18.2$6.66$11.6$16.6$14.0$2.62
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.4$6.68$8.69$15.6$13.7$1.94
2015Summary only. Only limited summary data is available for this year.$11.8$5.40$6.44$13.6$11.8$1.81
2014Detailed filing. Detailed filing data is available for this year.$10.4$5.50$4.92$13.8$12.0$1.77
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.32$5.21$3.11$12.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.79$5.16$0.63$11.9
2011Summary only. Only limited summary data is available for this year.$4.32$5.15$0.83$11.6$11.4$0.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.90$6.91$1.01$14.6