Civic Intelligence

Electrical Workers Health & Welfare Trust Fund for Contra Costa County

990 • Fiscal year 2016 • EIN 94-6085741

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 12, 2017

1024 Court StreetMartinez, CA 94553

(925) 372-3222

Siviq Scores

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

Liabilities / Assets

79th percentile

0.30x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

0.35x

Higher debt load relative to revenue than 86% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Net Margin

27th percentile

-2.9%

Higher net margin than 27% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Asset Growth

56th percentile

5.0%

Faster asset growth than 56% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

47th percentile

3.3%

Faster revenue growth than 47% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$20,417,899

Up $968,172 (+5.0%) from 2015

Net Assets

Up

$14,242,938

Up $452,658 (+3.3%) from 2015

Liabilities

Up

$6,174,961

Up $515,514 (+9.1%) from 2015

Revenue

Up

$17,686,539

Up $568,318 (+3.3%) from 2015

Expenses

Up

$18,199,601

Up $1,084,305 (+6.3%) from 2015

Net Income

Down

-$513,062

Down $515,987 (-17641%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $18,718,170Liabilities 2010: $8,611Net Assets 2010: $18,709,5592010Assets 2011: $15,799,911Liabilities 2011: $162,971Net Assets 2011: $15,636,9402011Assets 2012: $17,712,072Liabilities 2012: $222,900Net Assets 2012: $17,489,1722012Assets 2013: $18,494,535Liabilities 2013: $5,002,108Net Assets 2013: $13,492,4272013Assets 2014: $19,509,666Liabilities 2014: $5,490,910Net Assets 2014: $14,018,7562014Assets 2015: $19,449,727Liabilities 2015: $5,659,447Net Assets 2015: $13,790,2802015Assets 2016: $20,417,899Liabilities 2016: $6,174,961Net Assets 2016: $14,242,9382016Assets 2017: $22,440,657Liabilities 2017: $6,618,086Net Assets 2017: $15,822,5712017Assets 2018: $24,926,335Liabilities 2018: $9,108,546Net Assets 2018: $15,817,7892018Assets 2019: $25,514,647Liabilities 2019: $7,572,331Net Assets 2019: $17,942,3162019Assets 2020: $22,875,729Liabilities 2020: $7,175,479Net Assets 2020: $15,700,2502020Assets 2021: $22,040,595Liabilities 2021: $7,026,526Net Assets 2021: $15,014,0692021Assets 2022: $19,972,841Liabilities 2022: $6,989,735Net Assets 2022: $12,983,1062022Assets 2023: $25,166,689Liabilities 2023: $7,820,119Net Assets 2023: $17,346,5702023Assets 2025: $26,536,202Liabilities 2025: $12,174,031Net Assets 2025: $14,362,1712025

Highlighted filing

2016

Assets$20,417,899
Liabilities$6,174,961
Net Assets$14,242,938

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $18,085,6632010Revenue 2011: $15,553,998Expenses 2011: $18,518,642Net Income 2011: -$2,964,6442011Expenses 2012: $16,007,7352012Revenue 2013: $18,246,610Expenses 2013: $18,171,691Net Income 2013: $74,9192013Revenue 2014: $19,351,940Expenses 2014: $17,306,907Net Income 2014: $2,045,0332014Revenue 2015: $17,118,221Expenses 2015: $17,115,296Net Income 2015: $2,9252015Revenue 2016: $17,686,539Expenses 2016: $18,199,601Net Income 2016: -$513,0622016Revenue 2017: $19,778,671Expenses 2017: $19,578,334Net Income 2017: $200,3372017Revenue 2018: $22,570,836Expenses 2018: $22,091,334Net Income 2018: $479,5022018Revenue 2019: $21,695,518Expenses 2019: $22,117,168Net Income 2019: -$421,6502019Revenue 2020: $18,182,473Expenses 2020: $22,123,128Net Income 2020: -$3,940,6552020Revenue 2021: $19,415,425Expenses 2021: $22,134,387Net Income 2021: -$2,718,9622021Revenue 2022: $21,133,595Expenses 2022: $21,010,189Net Income 2022: $123,4062022Revenue 2023: $26,536,406Expenses 2023: $23,922,140Net Income 2023: $2,614,2662023Revenue 2025: $25,217,156Expenses 2025: $29,592,860Net Income 2025: -$4,375,7042025

Highlighted filing

2016

Revenue$17,686,539
Expenses$18,199,601
Net Income-$513,062
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 12, 2017
Return Version
2016v3.0
Gross Receipts
$17,686,539
Mission and Program Overview

Mission

Providing health insurance for electricians working in contra costa county, california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$11,851,988$12,387,445▲ $535,457
Investments in Publicly Traded Securities$3,919,515$4,475,887▲ $556,372
Accounts Receivable$1,911,029$2,088,987▲ $177,958
Cash and Non-Interest-Bearing Accounts$1,669,466$1,464,300▼ $205,166
Savings and Temporary Cash Investments$11,276--
Prepaid Expenses and Deferred Charges$1,453$1,280▼ $173
Total Assets$19,449,727$20,417,899▲ $968,172
Other Assets Total$85,000$0▼ $85,000
Liabilities
Other Liabilities$5,611,872$6,141,832▲ $529,960
Accounts Payable and Accrued Expenses$47,575$33,129▼ $14,446
Total Liabilities$5,659,447$6,174,961▲ $515,514
Net Assets / Fund Balance
Unrestricted Net Assets$13,790,280$14,242,938▲ $452,658
Total Net Assets Fund Balance$13,790,280$14,242,938▲ $452,658
Total Liabilities and Net Assets / Fund Balance$19,449,727$20,417,899▲ $968,172

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$8,132,113--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ron BennettChairman
Gary ThorneTrustee
Jeff LucotTrustee
Jim FoleyTrustee
Skip StewartTrustee
Michael GellerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$17,560,289
Investment Income
$126,250
Other Revenue
$0
Change in Net Assets
$-513,062

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,686,539
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$934,697
Total Revenue per Audited Statements
$18,621,236
Total Revenue per Form 990
$17,686,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,199,601
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
Other Expenses$570,376--$570,376
Fees for Services Management$314,990--$314,990
All Other Expenses$69,056--$69,056
Office Expenses$57,930--$57,930
Fees for Services Accounting$48,795--$48,795
Fees for Services Legal$33,235--$33,235
Fees for Service Investment Mgmnt Fees$31,023--$31,023
Insurance$17,769--$17,769
Conferences and Meetings$626--$626
Total Functional Expenses$18,199,601$0$0$18,199,601

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$18,199,601
Total Expenses per Form 990$18,199,601
Total Expenses per Audited Statements$17,624,639
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-574,962
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
Hours Reserve$5,285,580
Ibnr$750,000
Accrued Expenses$106,252
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
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 2

Line 2 explanation - the board is comprised of managers and employees of organizations that contribute to the trust.

Form 990, Part VI, Section A, Line 3

Line 3 explanation - benesys administrators provides data entry, record keeping, customer service, and check processing services for the trust.

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

Line 11a explanation - a draft of form 990 is provided to the board of trustees for review prior to filing.

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

Board members are required to disclose conflicts.

Form 990, Part VI, Section B, Line 15B

Contract rates are reviewed and approved by the board.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

990 Page 7-part VII

Trustee compensation paid by not-for-profit employers is already reported on that organization's annual tax filings. If you have specific questions, please contact the administrative office.

990 Page 7-part VII

The financial statements are reviewed and approved by the board.

Filing and Contact Details

Filer

Filer Name
Electrical Workers Health & Welfare
EIN
94-6085741
Phone
9253723222
Address
1024 COURT STREET, MARTINEZ, CA 94553

Signing Officer

Name
Michael Geller
Title
Secretary
Phone
9253723222
Signed
2017-10-12
Discuss with paid preparer
Yes

Organization Details

Formed
1954
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Buckleypatchenriemann & Hall
Address
2890 N MAIN ST SUITE 200, WALNUT CREEK, CA 94597-2739
Preparer
Daniel J Hall
Phone
9259372727
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

There are no uncertain tax positions.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Management fees recorded as contra income

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Management fees recorded as contra income increase in ibnr and hours reserve

Raw XML Appendix376 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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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt017686539
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT FEES RECORDED AS CONTRA INCOME
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT FEES RECORDED AS CONTRA INCOME INCREASE IN IBNR AND HOURS RESERVE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt012387445
IRS990ScheduleD/TotalExpensesPerForm990Amt018199601
IRS990ScheduleD/TotalLiabilityAmt06141832
IRS990ScheduleD/TotalRevenuePerForm990Amt017686539
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt018621236
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt017624639
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 2 EXPLANATION - THE BOARD IS COMPRISED OF MANAGERS AND EMPLOYEES OF ORGANIZATIONS THAT CONTRIBUTE TO THE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 3 EXPLANATION - BENESYS ADMINISTRATORS PROVIDES DATA ENTRY, RECORD KEEPING, CUSTOMER SERVICE, AND CHECK PROCESSING SERVICES FOR THE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 11A EXPLANATION - A DRAFT OF FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT RATES ARE REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRUSTEE COMPENSATION PAID BY NOT-FOR-PROFIT EMPLOYERS IS ALREADY REPORTED ON THAT ORGANIZATION'S ANNUAL TAX FILINGS. IF YOU HAVE SPECIFIC QUESTIONS, PLEASE CONTACT THE ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE FINANCIAL STATEMENTS ARE REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6990 PAGE 7-PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7990 PAGE 7-PART VII
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt019449727
IRS990/TotalAssetsEOYAmt020417899
IRS990/TotalAssetsGrp/BOYAmt019449727
IRS990/TotalAssetsGrp/EOYAmt020417899
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt018199601
IRS990/TotalFunctionalExpensesGrp/TotalAmt018199601
IRS990/TotalGrossUBIAmt017686539
IRS990/TotalLiabilitiesBOYAmt05659447
IRS990/TotalLiabilitiesEOYAmt06174961
IRS990/TotalLiabilitiesGrp/BOYAmt05659447
IRS990/TotalLiabilitiesGrp/EOYAmt06174961
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013790280
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014242938
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt018199601
IRS990/TotalProgramServiceRevenueAmt017560289
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt017686539
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt017686539
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019449727
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt020417899
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt013790280
IRS990/UnrestrictedNetAssetsGrp/EOYAmt014242938
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01024 COURT STREET
IRS990/USAddress/CityNm0MARTINEZ
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094553
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL GELLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09253723222
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELECTRICAL WORKERS HEALTH & WELFARE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRUST FUND FOR CONTRA COSTA COUNTY
ReturnHeader/Filer/BusinessNameControlTxt0ELEC
ReturnHeader/Filer/EIN0946085741
ReturnHeader/Filer/PhoneNum09253723222
ReturnHeader/Filer/USAddress/AddressLine1Txt01024 COURT STREET
ReturnHeader/Filer/USAddress/CityNm0MARTINEZ
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094553
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02B1A11F4DD2E6634AFD7A13588CD5922B6BC2648
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId051E551D5D651E44E6003D35809A0C7632B06B66E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.95.201.50
ReturnHeader/FilingSecurityInformation/IPDt02017-10-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm008:33:03
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942302150
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUCKLEYPATCHENRIEMANN & HALL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02890 N MAIN ST SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WALNUT CREEK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0945972739
ReturnHeader/PreparerPersonGrp/PhoneNum09259372727
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL J HALL
ReturnHeader/ReturnTs02017-10-13T10:33:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$26.5$12.2$14.4$25.2$29.6$4.38
2023Detailed filing. Detailed filing data is available for this year.$25.2$7.82$17.3$26.5$23.9$2.61
2022Detailed filing. Detailed filing data is available for this year.$20.0$6.99$13.0$21.1$21.0$0.12
2021Detailed filing. Detailed filing data is available for this year.$22.0$7.03$15.0$19.4$22.1$2.72
2020Detailed filing. Detailed filing data is available for this year.$22.9$7.18$15.7$18.2$22.1$3.94
2019Detailed filing. Detailed filing data is available for this year.$25.5$7.57$17.9$21.7$22.1$0.42
2018Detailed filing. Detailed filing data is available for this year.$24.9$9.11$15.8$22.6$22.1$0.48
2017Detailed filing. Detailed filing data is available for this year.$22.4$6.62$15.8$19.8$19.6$0.20
2016Detailed filing. Detailed filing data is available for this year.$20.4$6.17$14.2$17.7$18.2$0.51
2015Detailed filing. Detailed filing data is available for this year.$19.4$5.66$13.8$17.1$17.1$0.00
2014Detailed filing. Detailed filing data is available for this year.$19.5$5.49$14.0$19.4$17.3$2.05
2013Detailed filing. Detailed filing data is available for this year.$18.5$5.00$13.5$18.2$18.2$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.7$0.22$17.5$16.0
2011Summary only. Only limited summary data is available for this year.$15.8$0.16$15.6$15.6$18.5$2.96
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.7$0.01$18.7$18.1