Civic Intelligence

Tri Counties Welfare Trust Fund

990 • Fiscal year 2015 • EIN 94-6452530

Feb 01, 2014 to Jan 31, 2015 • Filed on Nov 16, 2015

4160 Dublin Boulevard No 400Dublin, CA 94568-7756

(925) 833-7300

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.39x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

65th percentile

0.09x

Higher debt load relative to revenue than 65% of similar nonprofits.

2015 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2015

Net Margin

75th percentile

14%

Higher net margin than 75% of similar nonprofits.

2015 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

53rd percentile

$1

Higher top officer pay than 53% of similar nonprofits.

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

2015 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2015

Asset Growth

3rd percentile

-59%

Faster asset growth than 3% of similar nonprofits.

2015 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

6th percentile

-36%

Faster revenue growth than 6% of similar nonprofits.

2015 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,311,942

Down $1,923,281 (-59%) from 2014

Net Assets

Up

$798,382

Up $833,722 (+2359%) from 2014

Liabilities

Down

$513,560

Down $2,757,003 (-84%) from 2014

Revenue

Down

$6,027,992

Down $3,323,099 (-36%) from 2014

Expenses

Down

$5,168,343

Down $6,943,426 (-57%) from 2014

Net Income

Up

$859,649

Up $3,620,327 (+131%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $6,811,481Liabilities 2011: $1,694,000Net Assets 2011: $5,117,4812011Assets 2012: $7,285,083Liabilities 2012: $3,674,000Net Assets 2012: $3,611,0832012Assets 2013: $4,612,214Liabilities 2013: $1,745,700Net Assets 2013: $2,866,5142013Assets 2014: $3,235,223Liabilities 2014: $3,270,563Net Assets 2014: -$35,3402014Assets 2015: $1,311,942Liabilities 2015: $513,560Net Assets 2015: $798,3822015Assets 2016: $781,138Liabilities 2016: $196,164Net Assets 2016: $584,9742016Assets 2017: $549,296Liabilities 2017: $172,249Net Assets 2017: $377,0472017Assets 2018: $410,176Liabilities 2018: $236,116Net Assets 2018: $174,0602018Assets 2019: $148,491Liabilities 2019: $28,056Net Assets 2019: $120,4352019

Highlighted filing

2015

Assets$1,311,942
Liabilities$513,560
Net Assets$798,382

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $9,274,385Expenses 2011: $7,956,867Net Income 2011: $1,317,5182011Revenue 2012: $8,800,077Expenses 2012: $10,367,595Net Income 2012: -$1,567,5182012Revenue 2013: $6,410,601Expenses 2013: $7,319,141Net Income 2013: -$908,5402013Revenue 2014: $9,351,091Expenses 2014: $12,111,769Net Income 2014: -$2,760,6782014Revenue 2015: $6,027,992Expenses 2015: $5,168,343Net Income 2015: $859,6492015Revenue 2016: $35,056Expenses 2016: $236,679Net Income 2016: -$201,6232016Revenue 2017: $9,712Expenses 2017: $211,684Net Income 2017: -$201,9722017Revenue 2018: $7,567Expenses 2018: $204,730Net Income 2018: -$197,1632018Revenue 2019: $10,987Expenses 2019: $187,624Net Income 2019: -$176,6372019

Highlighted filing

2015

Revenue$6,027,992
Expenses$5,168,343
Net Income$859,649
Jump To
Filing Snapshot
Filing Period
Feb 1, 2014 to Jan 31, 2015
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$6,482,638
Mission and Program Overview

Mission

To provide health and welfare benefits to eligible participants and their dependents.

Provided health and welfare benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,033,632$818,377▼ $215,255
Rtn Earn Endowment Incm Other Fnds$-35,340$798,382▲ $833,722
Investments in Publicly Traded Securities$555,428$312,724▼ $242,704
Accounts Receivable$1,730,500$202,490▼ $1,528,010
Prepaid Expenses and Deferred Charges$2,500$2,500→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Cash and Non-Interest-Bearing Accounts$-86,837$-24,149▲ $62,688
Total Assets$3,235,223$1,311,942▼ $1,923,281
Liabilities
Other Liabilities$3,175,200$447,647▼ $2,727,553
Accounts Payable and Accrued Expenses$95,363$65,913▼ $29,450
Total Liabilities$3,270,563$513,560▼ $2,757,003
Net Assets / Fund Balance
Total Net Assets Fund Balance$-35,340$798,382▲ $833,722
Total Liabilities and Net Assets / Fund Balance$3,235,223$1,311,942▼ $1,923,281
Compensation and Service Providers

Employees

NameTitleOtherTotal
See Schedule O for CompensationPaid by Related Organizations$1$1

Board Members and Trustees

NameTitle
Cesar LaraAlternate Trustee
Crescencio DiazTrustee
Eric J HaunTrustee
Fritz ConleTrustee
Gregory SimvoulakisTrustee
Oscar RiosTrustee
Rosie DwoarkTrustee
Toni RiveraTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Health Services & Benefit AdministratorsAdministrative Services4160 DUBLIN BOULEVARD SUITE 400, Dublin, CA 94568$348,110
Segal ConsultingConsulting100 MONTGOMERY STREET SUITE 500, San Francisco, CA 94104$156,858
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,987,707
Investment Income
$40,285
Other Revenue
$0
Change in Net Assets
$859,649

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,024,749
Revenue Not Reported on Financial Statements
$3,243
Revenue Not Reported on Form 990
$-25,927
Total Revenue per Audited Statements
$5,998,822
Total Revenue per Form 990
$6,027,992
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$843,758
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---$4,324,585
Fees for Services Other---$322,176
Fees for Services Management---$283,000
Other Expenses---$69,489
Fees for Services Legal---$65,654
Fees for Services Accounting---$41,011
Office Expenses---$31,316
Insurance---$23,832
Conferences and Meetings---$4,037
Fees for Service Investment Mgmnt Fees---$3,243
Total Functional Expenses$0$0$0$5,168,343

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,892,653
Total Expenses per Audited Statements$7,892,653
Total Expenses per Form 990$5,168,343
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-2,724,310
Other Expense Adjustments$-2,727,553
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
Claims Payable and Ibnr$447,647
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
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 health services & benefit administrators, inc. To provide administrative services to the organization.

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 11

Form 990 is provided to the members of the governing body for review prior to filing the return with the irs. The members of the governing body are asked to provide the third-party administrator with any comments or changes.

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

At least once annually, trustees and other fiduciaries are asked to disclose any relationships or interests that could give rise to a conflict.

Form 990, Part VI, Section C, Line 19

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

FORM 990, PART VII, SECTION A, LINE 1A:

Trustees are not compensated by the trust. Compensation paid to trustees employed by other related organizations is reported on the form 990 filed with the internal revenue service by the related tax-exempt organization. If you would like additional information, please contact the third-party administrator, health services & benefit administrators, inc.

Filing and Contact Details

Filer

Filer Name
Tri-counties Welfare Trust Fund
EIN
94-6452530
Phone
9258337300
Address
4160 DUBLIN BOULEVARD NO 400, DUBLIN, CA 94568-7756

Signing Officer

Name
Crescencio Diaz
Title
Trustee
Phone
9258337300
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Lindquist Llp
Address
5000 EXECUTIVE PARKWAY SUITE 400, SAN RAMON, CA 94583
Preparer
Debbie Roessl Dimery
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has a board of trustees that assumes responsibility for oversight of the audit of the financial statements and selection of an independent auditor. This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The plan's administrator has analyzed the tax positions taken by the plan and has concluded that, as of january 31, 2015, 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's administrator believes the plan is no longer subject to income tax examinations for the fiscal years prior to 2012.

Raw XML AppendixShowing 400 of 576 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/OtherLiabilitiesOrgGrp/Desc0CLAIMS PAYABLE AND IBNR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN'S ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF JANUARY 31, 2015, 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'S ADMINISTRATOR BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07892653
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN HAS CONTRACTED WITH HEALTH SERVICES & BENEFIT ADMINISTRATORS, INC. TO PROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PROVIDED TO THE MEMBERS OF THE GOVERNING BODY FOR REVIEW PRIOR TO FILING THE RETURN WITH THE IRS. THE MEMBERS OF THE GOVERNING BODY ARE ASKED TO PROVIDE THE THIRD-PARTY ADMINISTRATOR WITH ANY COMMENTS OR CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT LEAST ONCE ANNUALLY, TRUSTEES AND OTHER FIDUCIARIES ARE ASKED TO DISCLOSE ANY RELATIONSHIPS OR INTERESTS THAT COULD GIVE RISE TO A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS A BOARD OF TRUSTEES THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, HEALTH SERVICES & BENEFIT ADMINISTRATORS, INC.
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 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VII, SECTION A, LINE 1A:
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0FOOD PROCESSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1GROWER, SHIPPER OF SEEDS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2MARKETING AND DISTRIBUTION OF DAIRY PRODUCTS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt3PROVIDING REFRIGERATION FOR PRODUCE INDUSTRY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt4TRUCKING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt5PROVIDE EDUCATION ON LEADERSHIP AND WORKPLACE ISSUES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt6DISTRIBUTOR OF AGRICULTURAL SUPPLIES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt7MEMORIAL HALL RENTAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt8PACKAGING AND SUPPLY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt9RETAIL AND WHOLESALE FUEL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt10COMMUNITY ADVOCACY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt11FOOD PROCESSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt12FOOD PROCESSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt13PRINTING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt14FARM LABOR CONTRACTOR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0NEIL JONES FOOD COMPANYSAN BENITO FOODS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1ECKHART SEED COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2CHALLENGE DAIRY PRODUCTS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3GROWERS ICE COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4HILDEBRAND AND SON TRUCKING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5ORGANIZACION EN CALIFORNIA LIDERES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6VEGETABLE GROWERS SUPPLY COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt7GREENFIELD MEMORIAL DISTRICT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt8CYPRESS PACKAGING AND SUPPLY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt9STURDY OIL COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt10CENTER FOR COMMUNITY ADVOCACY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt11OLAM SPICES & VEGETABLES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt12LA HEAME
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt13GTO PRINTERS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt14FOOTHILL PACKING COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 30
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt1PO BOX 7176
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt211875 DUBLIN BLVD

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