Civic Intelligence

Electrical Workers Health & Welfare Trust Fund for Contra Costa County

990 • Fiscal year 2017 • EIN 94-6085741

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 12, 2018

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

0.29x

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

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

0.33x

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

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Net Margin

41st percentile

1.0%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Asset Growth

59th percentile

9.9%

Faster asset growth than 59% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

69th percentile

12%

Faster revenue growth than 69% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$22,440,657

Up $2,022,758 (+9.9%) from 2016

Net Assets

Up

$15,822,571

Up $1,579,633 (+11%) from 2016

Liabilities

Up

$6,618,086

Up $443,125 (+7.2%) from 2016

Revenue

Up

$19,778,671

Up $2,092,132 (+12%) from 2016

Expenses

Up

$19,578,334

Up $1,378,733 (+7.6%) from 2016

Net Income

Up

$200,337

Up $713,399 (+139%) from 2016

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

2017

Assets$22,440,657
Liabilities$6,618,086
Net Assets$15,822,571

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

2017

Revenue$19,778,671
Expenses$19,578,334
Net Income$200,337
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 12, 2018
Return Version
2017v2.3
Gross Receipts
$19,778,671
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$12,387,445$12,219,333▼ $168,112
Investments in Publicly Traded Securities$4,475,887$5,275,276▲ $799,389
Accounts Receivable$2,088,987$2,485,866▲ $396,879
Cash and Non-Interest-Bearing Accounts$1,464,300$2,458,072▲ $993,772
Prepaid Expenses and Deferred Charges$1,280$2,110▲ $830
Total Assets$20,417,899$22,440,657▲ $2,022,758
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$6,141,832$6,495,968▲ $354,136
Accounts Payable and Accrued Expenses$33,129$122,118▲ $88,989
Total Liabilities$6,174,961$6,618,086▲ $443,125
Net Assets / Fund Balance
Unrestricted Net Assets$14,242,938$15,822,571▲ $1,579,633
Total Net Assets Fund Balance$14,242,938$15,822,571▲ $1,579,633
Total Liabilities and Net Assets / Fund Balance$20,417,899$22,440,657▲ $2,022,758

Asset Categories

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

Board Members and Trustees

NameTitle
Tom HansenChairman
Gary ThorneTrustee
Jef LucotTrustee
Jim FoleyTrustee
Skip StewartTrustee
Michael GellerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$19,670,424
Investment Income
$108,247
Other Revenue
$0
Change in Net Assets
$200,337

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,778,671
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,354,784
Total Revenue per Audited Statements
$21,133,455
Total Revenue per Form 990
$19,778,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$19,578,334
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
Fees for Services Management$344,751--$344,751
Other Expenses$325,497--$325,497
All Other Expenses$71,117--$71,117
Fees for Services Accounting$69,373--$69,373
Office Expenses$42,796--$42,796
Fees for Service Investment Mgmnt Fees$24,512--$24,512
Fees for Services Legal$21,291--$21,291
Conferences and Meetings$3,959--$3,959
Insurance$2,511--$2,511
Total Functional Expenses$19,578,334$0$0$19,578,334

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$19,578,334
Total Expenses per Form 990$19,578,334
Total Expenses per Audited Statements$19,093,434
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-484,900
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$5,995,968
Ibnr$500,000
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.

Form 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
2018-10-12
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
Buckley Patchen
Address
2890 N MAIN ST SUITE 200, WALNUT CREEK, CA 94597-2739
Preparer
Rafael E Lantan
Phone
9259372727
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

There are no uncertain tax positions at december 31, 2017.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Management fees recorded as contra to income

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Management fees recorded as contra to income decrease in ibnr increase in hours

Raw XML Appendix370 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/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT FEES RECORDED AS CONTRA TO INCOME
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT FEES RECORDED AS CONTRA TO INCOME DECREASE IN IBNR INCREASE IN HOURS
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/TotalBookValueSecuritiesAmt012219333
IRS990ScheduleD/TotalExpensesPerForm990Amt019578334
IRS990ScheduleD/TotalLiabilityAmt06495968
IRS990ScheduleD/TotalRevenuePerForm990Amt019778671
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt021133455
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt019093434
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/FormAndLineReferenceDesc7FORM 990 PAGE 7 - PART VII
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt020417899
IRS990/TotalAssetsEOYAmt022440657
IRS990/TotalAssetsGrp/BOYAmt020417899
IRS990/TotalAssetsGrp/EOYAmt022440657
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt019578334
IRS990/TotalFunctionalExpensesGrp/TotalAmt019578334
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06174961
IRS990/TotalLiabilitiesEOYAmt06618086
IRS990/TotalLiabilitiesGrp/BOYAmt06174961
IRS990/TotalLiabilitiesGrp/EOYAmt06618086
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014242938
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt015822571
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt019578334
IRS990/TotalProgramServiceRevenueAmt019670424
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt019778671
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt019778671
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt020417899
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt022440657
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt014242938
IRS990/UnrestrictedNetAssetsGrp/EOYAmt015822571
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL GELLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09253723222
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-12
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/AtSubmissionCreationDeviceId07688AC3650B2F6C3B3055AE0FBE7A3FEEF722ABA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D01C4692922B4ECCFC56C89C45EB3064D7F0F9AA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.95.201.50
ReturnHeader/FilingSecurityInformation/IPDt02018-10-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm016:43:22
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942302150
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUCKLEY PATCHEN
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/PreparationDt02018-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAFAEL E LANTAN
ReturnHeader/ReturnTs02018-10-12T18:43:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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