Civic Intelligence

Distributors Association Pensioners Hospital and Medical Trust

EIN 94-6080959 • 501(c)9 • Emeryville, CA

Profile

To provide hospital, medical, prescription drug, vision and dental benefits to retirees and their qualified beneficiaries.

2200 Powell Street No 1000Emeryville, CA 94608

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.65x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)9 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

92nd percentile

0.36x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)9 • $500k-$1M nonprofits • Source year 2021

Net Margin

17th percentile

-38%

Higher net margin than 17% of similar nonprofits.

501(c)9 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

26th percentile

-24%

Faster asset growth than 26% of similar nonprofits.

501(c)9 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

12th percentile

-42%

Faster revenue growth than 12% of similar nonprofits.

501(c)9 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$182,149

Down $56,800 (-24%) from 2020

Liabilities

Up

$117,618

Up $67,486 (+135%) from 2020

Net Assets

Down

$64,531

Down $124,286 (-66%) from 2020

Revenue

Down

$328,824

Down $235,414 (-42%) from 2020

Expenses

Down

$453,179

Down $219,937 (-33%) from 2020

Net Income

Down

-$124,355

Down $15,477 (-14%) from 2020

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $15,085,723Liabilities 2010: $43,730Net Assets 2010: $15,041,9932010Assets 2011: $12,843,965Liabilities 2011: $69,306Net Assets 2011: $12,774,6592011Assets 2012: $10,367,215Liabilities 2012: $83,848Net Assets 2012: $10,283,3672012Assets 2013: $7,344,037Liabilities 2013: $34,183Net Assets 2013: $7,309,8542013Assets 2014: $4,418,169Liabilities 2014: $20,057Net Assets 2014: $4,398,1122014Assets 2015: $2,340,445Liabilities 2015: $49,400Net Assets 2015: $2,291,0452015Assets 2016: $756,368Liabilities 2016: $68,704Net Assets 2016: $687,6642016Assets 2017: $524,353Liabilities 2017: $54,530Net Assets 2017: $469,8232017Assets 2018: $451,744Liabilities 2018: $22,951Net Assets 2018: $428,7932018Assets 2019: $305,804Liabilities 2019: $8,073Net Assets 2019: $297,7312019Assets 2020: $238,949Liabilities 2020: $50,132Net Assets 2020: $188,8172020Assets 2021: $182,149Liabilities 2021: $117,618Net Assets 2021: $64,5312021

Highlighted filing

2021

Assets$182,149
Liabilities$117,618
Net Assets$64,531

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $6,249,4582010Revenue 2011: $3,713,970Expenses 2011: $6,221,822Net Income 2011: -$2,507,8522011Expenses 2012: $6,084,6372012Revenue 2013: $2,571,530Expenses 2013: $5,303,604Net Income 2013: -$2,732,0742013Revenue 2014: $2,201,930Expenses 2014: $5,020,735Net Income 2014: -$2,818,8052014Revenue 2015: $2,816,985Expenses 2015: $4,863,643Net Income 2015: -$2,046,6582015Revenue 2016: $2,765,623Expenses 2016: $4,330,500Net Income 2016: -$1,564,8772016Revenue 2017: $1,298,454Expenses 2017: $1,509,444Net Income 2017: -$210,9902017Revenue 2018: $1,296,051Expenses 2018: $1,336,351Net Income 2018: -$40,3002018Revenue 2019: $1,289,327Expenses 2019: $1,420,283Net Income 2019: -$130,9562019Revenue 2020: $564,238Expenses 2020: $673,116Net Income 2020: -$108,8782020Revenue 2021: $328,824Expenses 2021: $453,179Net Income 2021: -$124,3552021

Highlighted filing

2021

Revenue$328,824
Expenses$453,179
Net Income-$124,355

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Mar 11, 2022
Return Version
2020v4.2
Gross Receipts
$987,152
Mission and Program Overview

Mission

To provide hospital, medical, prescription drug, vision and dental benefits to retirees and their qualified beneficiaries.

To provide hospital, medical,prescription drug,vision and dental benefits to retirees and their beneficiaries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$167,229--
Cash and Non-Interest-Bearing Accounts$69,119$139,800▲ $70,681
Rtn Earn Endowment Incm Other Fnds$188,817$64,531▼ $124,286
Savings and Temporary Cash Investments-$42,349-
Accounts Receivable$2,191--
Prepaid Expenses and Deferred Charges$410--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$238,949$182,149▼ $56,800
Liabilities
Accounts Payable and Accrued Expenses$47,945$117,618▲ $69,673
Deferred Revenue$2,187$0▼ $2,187
Total Liabilities$50,132$117,618▲ $67,486
Net Assets / Fund Balance
Total Net Assets Fund Balance$188,817$64,531▼ $124,286
Total Liabilities and Net Assets / Fund Balance$238,949$182,149▼ $56,800
Compensation and Service Providers

Board Members and Trustees

NameTitle
Diana DoughtieTrustee
Jim DodsonTrustee
Mark RudolphTrustee
Richard MurphyTrustee
Tom DillonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$328,724
Investment Income
$31
Other Revenue
$69
Change in Net Assets
$-124,355

Audited Revenue Reconciliation

Revenue per Audited Statements
$328,658
Revenue Not Reported on Financial Statements
$166
Revenue Not Reported on Form 990
$69
Total Revenue per Audited Statements
$328,727
Total Revenue per Form 990
$328,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,218
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---$330,961
Fees for Services Management---$85,682
Fees for Services Accounting---$12,500
Fees for Services Other---$12,032
Fees for Services Legal---$9,930
Office Expenses---$1,241
Insurance---$667
Fees for Service Investment Mgmnt Fees---$166
Total Functional Expenses$0$0$0$453,179

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$453,179
Expenses per Audited Statements$453,013
Total Expenses per Audited Statements$453,013
Expenses Not Reported on Financial Statements$166
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
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The plan has contracted with industrial employers and distributors association (ieda) to be the plan's administrator of the fund. The plan has contracted ieda, inc. (a wholly owned subsidiary of ieda) to perform the administrative services of the plan for the organization.

Form 990, Part VI, Section A, Line 8B

No committee with the authority to act on behalf of the governing body exists.

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

Each voting member of the board of trustees and the plan administrator will review the form 990, including required schedules prior to being filed.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict-of-interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Distributors Association Pensioners
EIN
94-6080959
Phone
5106536765
Address
2200 POWELL STREET NO 1000, EMERYVILLE, CA 94608

Signing Officer

Name
Stacey Cue
Title
Administrator
Phone
5106536765
Signed
2022-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacey Cue
Formed
1961
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Lindquist Llp
Address
5000 EXECUTIVE PARKWAY SUITE 400, SAN RAMON, CA 94583-4346
Preparer
Joseph M Thiermann
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of trustees assumes oversight responsibility of the audited financial statements and selection of an independent auditor. This process has not changed.

Financial Statement Notes

PART X, LINE 2:

The plan has analyzed the tax positions taken by the plan, and has concluded that, as of may 31, 2021, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan believes it is no longer subject to income tax examinations for the fiscal years prior to 2018.

Raw XML Appendix354 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/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0657647
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IRS990/GroupReturnForAffiliatesInd00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT, AS OF MAY 31, 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN HAS CONTRACTED WITH INDUSTRIAL EMPLOYERS AND DISTRIBUTORS ASSOCIATION (IEDA) TO BE THE PLAN'S ADMINISTRATOR OF THE FUND. THE PLAN HAS CONTRACTED IEDA, INC. (A WHOLLY OWNED SUBSIDIARY OF IEDA) TO PERFORM THE ADMINISTRATIVE SERVICES OF THE PLAN FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH VOTING MEMBER OF THE BOARD OF TRUSTEES AND THE PLAN ADMINISTRATOR WILL REVIEW THE FORM 990, INCLUDING REQUIRED SCHEDULES PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEES ASSUMES OVERSIGHT RESPONSIBILITY OF THE AUDITED FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED.
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 XII, LINE 2C:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1INDUSTRIAL EMPLOYERS AND DISTRIBUTORS ASSOCIATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDES PENSION BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PLAN SPONSOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02200 POWELL STREET SUITE 1000
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12200 POWELL STREET SUITE 1000
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0EMERYVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1EMERYVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094608
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd194608
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt085682
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0INDUSTRIAL EMPLOYERS AND DISTRIBUTORS ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0238949
IRS990/TotalAssetsEOYAmt0182149
IRS990/TotalAssetsGrp/BOYAmt0238949
IRS990/TotalAssetsGrp/EOYAmt0182149
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0453179
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050132
IRS990/TotalLiabilitiesEOYAmt0117618
IRS990/TotalLiabilitiesGrp/BOYAmt050132
IRS990/TotalLiabilitiesGrp/EOYAmt0117618
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0188817
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt064531
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0328724
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt031
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0328793
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0328824
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0238949
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0182149
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02200 POWELL STREET NO 1000
IRS990/USAddress/CityNm0EMERYVILLE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094608
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STACEY CUE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05106536765
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DISTRIBUTORS ASSOCIATION PENSIONERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HOSPITAL AND MEDICAL TRUST
ReturnHeader/Filer/BusinessNameControlTxt0DIST
ReturnHeader/Filer/EIN0946080959
ReturnHeader/Filer/PhoneNum05106536765
ReturnHeader/Filer/USAddress/AddressLine1Txt02200 POWELL STREET NO 1000
ReturnHeader/Filer/USAddress/CityNm0EMERYVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094608
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0522385296
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LINDQUIST LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05000 EXECUTIVE PARKWAY SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN RAMON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0945834346
ReturnHeader/PreparerPersonGrp/PhoneNum09252779100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH M THIERMANN
ReturnHeader/ReturnTs02022-03-11T12:28:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STACEY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CUE
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

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