Civic Intelligence

San Francisco Culinary Bartenders & Service Employees Welfare Fund

990 • Fiscal year 2024 • EIN 94-1645611

Apr 01, 2023 to Mar 31, 2024 • Filed on Feb 07, 2025

Organization ProfileN/A

View Organization Page

7180 Koll Center Pkwy Ste 200Pleasanton, CA 94566

(925) 398-7060

Siviq Scores

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

Liabilities / Assets

81st percentile

0.28x

Higher debt load relative to assets than 81% of similar nonprofits.

2024 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.19x

Higher debt load relative to revenue than 76% of similar nonprofits.

2024 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2024

Net Margin

75th percentile

18%

Higher net margin than 75% of similar nonprofits.

2024 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$110,000

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2024 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2024

Asset Growth

98th percentile

45%

Faster asset growth than 98% of similar nonprofits.

2024 filings • 501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

22%

Faster revenue growth than 83% of similar nonprofits.

2024 filings • 501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$121,320,364

Up $37,418,284 (+45%) from 2023

Net Assets

Up

$86,890,123

Up $33,972,723 (+64%) from 2023

Liabilities

Up

$34,430,241

Up $3,445,561 (+11%) from 2023

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin75th percentile

Revenue

Up

$176,917,685

Up $32,053,587 (+22%) from 2023

Expenses

Up

$144,956,860

Up $3,278,646 (+2.3%) from 2023

Net Income

Up

$31,960,825

Up $28,774,941 (+903%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$200M$150M$100M$50M$0Assets 2011: $58,566,417Liabilities 2011: $19,543,209Net Assets 2011: $39,023,2082011Assets 2012: $59,191,203Liabilities 2012: $20,955,486Net Assets 2012: $38,235,7172012Assets 2013: $63,243,598Liabilities 2013: $23,481,927Net Assets 2013: $39,761,6712013Assets 2014: $72,420,622Liabilities 2014: $24,481,887Net Assets 2014: $47,938,7352014Assets 2015: $85,087,710Liabilities 2015: $23,545,783Net Assets 2015: $61,541,9272015Assets 2016: $103,647,640Liabilities 2016: $24,298,751Net Assets 2016: $79,348,8892016Assets 2017: $137,789,083Liabilities 2017: $43,632,334Net Assets 2017: $94,156,7492017Assets 2018: $154,447,754Liabilities 2018: $25,717,570Net Assets 2018: $128,730,1842018Assets 2019: $166,518,028Liabilities 2019: $28,621,831Net Assets 2019: $137,896,1972019Assets 2020: $183,388,674Liabilities 2020: $25,466,630Net Assets 2020: $157,922,0442020Assets 2021: $73,437,222Liabilities 2021: $9,335,144Net Assets 2021: $64,102,0782021Assets 2022: $67,749,672Liabilities 2022: $17,853,112Net Assets 2022: $49,896,5602022Assets 2023: $83,902,080Liabilities 2023: $30,984,680Net Assets 2023: $52,917,4002023Assets 2024: $121,320,364Liabilities 2024: $34,430,241Net Assets 2024: $86,890,1232024Assets 2025: $132,429,897Liabilities 2025: $36,511,514Net Assets 2025: $95,918,3832025

Highlighted filing

2024

Assets$121,320,364
Liabilities$34,430,241
Net Assets$86,890,123
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

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

$200M$100M$0-$100MExpenses 2011: $105,578,0512011Expenses 2012: $117,599,5732012Revenue 2013: $129,055,476Expenses 2013: $127,505,460Net Income 2013: $1,550,0162013Revenue 2014: $146,165,710Expenses 2014: $137,718,463Net Income 2014: $8,447,2472014Revenue 2015: $154,954,171Expenses 2015: $140,179,612Net Income 2015: $14,774,5592015Revenue 2016: $162,373,858Expenses 2016: $142,472,392Net Income 2016: $19,901,4662016Revenue 2017: $164,307,147Expenses 2017: $152,136,375Net Income 2017: $12,170,7722017Revenue 2018: $171,886,797Expenses 2018: $137,115,098Net Income 2018: $34,771,6992018Revenue 2019: $176,922,910Expenses 2019: $155,644,886Net Income 2019: $21,278,0242019Revenue 2020: $174,332,854Expenses 2020: $154,785,765Net Income 2020: $19,547,0892020Revenue 2021: $30,197,276Expenses 2021: $123,130,910Net Income 2021: -$92,933,6342021Revenue 2022: $85,873,278Expenses 2022: $98,621,538Net Income 2022: -$12,748,2602022Revenue 2023: $144,864,098Expenses 2023: $141,678,214Net Income 2023: $3,185,8842023Revenue 2024: $176,917,685Expenses 2024: $144,956,860Net Income 2024: $31,960,8252024Revenue 2025: $168,933,341Expenses 2025: $161,190,427Net Income 2025: $7,742,9142025

Highlighted filing

2024

Revenue$176,917,685
Expenses$144,956,860
Net Income$31,960,825
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Feb 7, 2025
Return Version
2023v6.0
Gross Receipts
$178,987,119
Mission and Program Overview

Mission

To provide health care benefits to eligible participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$52,917,400$86,890,123▲ $33,972,723
Investments in Publicly Traded Securities$41,881,404$44,833,187▲ $2,951,783
Savings and Temporary Cash Investments$22,390,767$27,726,090▲ $5,335,323
Cash and Non-Interest-Bearing Accounts$1,682,856$24,621,744▲ $22,938,888
Accounts Receivable$13,337,098$16,331,146▲ $2,994,048
Investments Other Securities$4,070,922$4,302,257▲ $231,335
Prepaid Expenses and Deferred Charges$56,488$3,108,817▲ $3,052,329
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 Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$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
Total Assets$83,902,080$121,320,364▲ $37,418,284
Other Assets Total$482,545$397,123▼ $85,422
Liabilities
Other Liabilities$20,905,127$33,336,388▲ $12,431,261
Accounts Payable and Accrued Expenses$10,079,553$1,093,853▼ $8,985,700
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$30,984,680$34,430,241▲ $3,445,561
Net Assets / Fund Balance
Total Net Assets Fund Balance$52,917,400$86,890,123▲ $33,972,723
Total Liabilities and Net Assets / Fund Balance$83,902,080$121,320,364▲ $37,418,284
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Louise RushEmployeeFT$110,000$110,000

Board Members and Trustees

NameTitle
Michael CaseyChairman
Anand SinghTrustee
Dean LehrTrustee
Ian LewisTrustee
Kim WirshingTrustee
Robert BergerTrustee
Russell MelaragniTrustee
Douglas CornfordSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Benesys INCPlan Administration-$1,064,188
Rael LetsonConsulting-$127,050
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$174,683,871
Investment Income
$2,233,814
Other Revenue
$0
Change in Net Assets
$31,960,825

Audited Revenue Reconciliation

Revenue per Audited Statements
$176,788,559
Revenue Not Reported on Financial Statements
$129,126
Revenue Not Reported on Form 990
$2,011,898
Total Revenue per Audited Statements
$178,800,457
Total Revenue per Form 990
$176,917,685
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,451,580
Salaries, Compensation, and Employee Benefits$408,964
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$142,096,316
Fees for Services Management---$1,090,480
Other Salaries and Wages---$408,964
Fees for Services Other---$384,062
Fees for Service Investment Mgmnt Fees---$129,126
Information Technology---$72,715
Fees for Services Legal---$56,318
Fees for Services Accounting---$36,800
Insurance---$32,958
Other Expenses---$29,792
Occupancy---$24,012
Office Expenses---$12,949
Total Functional Expenses$0$0$0$144,956,860

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$144,956,860
Expenses per Audited Statements$138,234,927
Total Expenses per Audited Statements$138,234,927
Expenses Not Reported on Financial Statements$6,721,933
Other Expense Adjustments$6,592,807
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
Group Insurance Premiums Payable$23,700,000
Due to Other Funds$6,609,731
Claims Incurred But Not Reported$3,026,657
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 3:

“The organization delegates control of management duties customarily performed by or under the direct supervision of officers, directors, trustees or key employees to the contract administrator.”

FORM 990, PART VI, SECTION A, LINE 8B:

“The organization does not have any committees with the authority to act on behalf of the governing body.”

FORM 990, PART VI, SECTION B, LINE 11B:

“The chair and co-chair are provided a copy of the form 990 to review prior to signing.”

FORM 990, PART VI, SECTION C, LINE 19:

“The organization makes its governing documents and financial statements available to the public upon request.”

FORM 990, PART VII, SECTION A, COLUMNS E AND F:

“Trustees are not compensated by the plan. Compensation paid to trustees employed by other related organizations is reported on the tax forms filed with the irs by the related organizations.”

Filing and Contact Details

Filer

Filer Name
San Francisco Culinary Bartenders & Service
EIN
94-1645611
In Care Of
% BENESYS
Phone
9253987060
Address
7180 KOLL CENTER PKWY STE 200, PLEASANTON, CA 94566

Signing Officer

Name
Michael Casey
Title
Chairman
Phone
9253987060
Signed
2025-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Casey
Formed
1958
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
595 MARKET ST STE 920, SAN FRANCISCO, CA 94105-2814
Preparer
Mark E Flanagan
Phone
4159563600
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The board of trustees assumes responsibility for the oversight of the organization's financial statements and for selecting the independent auditor.”

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 XII, LINE 4B - OTHER ADJUSTMENTS:

“Net change in benefit obligation $6,592,807”

Raw XML AppendixShowing 400 of 504 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt072715
IRS990/InsuranceGrp/TotalAmt032958
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt02265730
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02265730
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt04070922
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt04302257
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt041881404
IRS990/InvestmentsPubTradedSecGrp/EOYAmt044833187
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02069434
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE HEALTH CARE BENEFITS TO ELIGIBLE PARTICIPANTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt052917400
IRS990/NetAssetsOrFundBalancesEOYAmt086890123
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-31916
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-31916
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt02011898
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt024012
IRS990/OfficeExpensesGrp/TotalAmt012949
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0482545
IRS990/OtherAssetsTotalGrp/EOYAmt0397123
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CLAIMS ADMINISTRATION
IRS990/OtherExpensesGrp/Desc1PRINTING & POSTAGE
IRS990/OtherExpensesGrp/Desc2PAYROLL COMPLIANCE AUDIT FEES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt0445944
IRS990/OtherExpensesGrp/TotalAmt1116977
IRS990/OtherExpensesGrp/TotalAmt219447
IRS990/OtherExpensesGrp/TotalAmt329792
IRS990/OtherLiabilitiesGrp/BOYAmt020905127
IRS990/OtherLiabilitiesGrp/EOYAmt033336388
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0408964
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt056488
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03108817
IRS990/PrincipalOfficerNm0MICHAEL CASEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2LIQUIDATED DAMAGES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0174303472
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1380350
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt249
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0174303472
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1380350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt249
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0139145605
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01016204
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02154297
IRS990/PYOtherRevenueAmt0101
IRS990/PYProgramServiceRevenueAmt0143847793
IRS990/PYRevenuesLessExpensesAmt03185884
IRS990/PYSalariesCompEmpBnftPaidAmt0378312
IRS990/PYTotalExpensesAmt0141678214
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0144864098
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt031960825
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/BOYAmt052917400
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt086890123
IRS990/SavingsAndTempCashInvstGrp/BOYAmt022390767
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027726090
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06721933
IRS990ScheduleD/ExpensesSubtotalAmt0138234927
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0129126
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0129126
IRS990ScheduleD/NetUnrealizedGainsInvstAmt02011898
IRS990ScheduleD/OtherExpensesNotIncludedAmt06592807
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03026657
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16609731
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt223700000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CLAIMS INCURRED BUT NOT REPORTED
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO OTHER FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2GROUP INSURANCE PREMIUMS PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt02011898
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0129126
IRS990ScheduleD/RevenueSubtotalAmt0176788559
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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NET CHANGE IN BENEFIT OBLIGATION $6,592,807
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalExpensesPerForm990Amt0144956860
IRS990ScheduleD/TotalLiabilityAmt033336388
IRS990ScheduleD/TotalRevenuePerForm990Amt0176917685
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0178800457
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0138234927
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DELEGATES CONTROL OF MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO THE CONTRACT ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CHAIR AND CO-CHAIR ARE PROVIDED A COPY OF THE FORM 990 TO REVIEW PRIOR TO SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRUSTEES ARE NOT COMPENSATED BY THE PLAN. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE TAX FORMS FILED WITH THE IRS BY THE RELATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII, SECTION A, COLUMNS E AND F:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0SEE PART VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SF CULINARY BARTENDERS & SVC EES PENS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SF CULINARY BARTENDERS & SVC EES LEGAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2SF HOTEL RESTAURANT LM EDU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0946118925
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1946625180
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2237103043
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0401A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PENSION BEN.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1LEGAL BEN.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TRAINING BEN.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt07180 KOLL CENTER PKWY STE 200
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt17180 KOLL CENTER PKWY STE 200
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt27180 KOLL CENTER PKWY STE 200

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$121,320,364
Liabilities
$34,430,241
Net assets
$86,890,123
Revenue
$176,917,685
Expenses
$144,956,860
Net income
$31,960,825
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$132$36.5$95.9$169$161$7.74
2024Detailed filing. Detailed filing data is available for this year.$121$34.4$86.9$177$145$32.0
2023Detailed filing. Detailed filing data is available for this year.$83.9$31.0$52.9$145$142$3.19
2022Detailed filing. Detailed filing data is available for this year.$67.7$17.9$49.9$85.9$98.6$12.7
2021Detailed filing. Detailed filing data is available for this year.$73.4$9.34$64.1$30.2$123$92.9
2020Detailed filing. Detailed filing data is available for this year.$183$25.5$158$174$155$19.5
2019Detailed filing. Detailed filing data is available for this year.$167$28.6$138$177$156$21.3
2018Detailed filing. Detailed filing data is available for this year.$154$25.7$129$172$137$34.8
2017Detailed filing. Detailed filing data is available for this year.$138$43.6$94.2$164$152$12.2
2016Detailed filing. Detailed filing data is available for this year.$104$24.3$79.3$162$142$19.9
2015Detailed filing. Detailed filing data is available for this year.$85.1$23.5$61.5$155$140$14.8
2014Detailed filing. Detailed filing data is available for this year.$72.4$24.5$47.9$146$138$8.45
2013Summary only. Only limited summary data is available for this year.$63.2$23.5$39.8$129$128$1.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.2$21.0$38.2$118
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$58.6$19.5$39.0$106