Civic Intelligence

Western Refining & Affiliated Companies Employee Benefit Trust

990 • Fiscal year 2015 • EIN 95-3474698

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 10, 2016

1250 W Washington StreetTempe, AZ 85281

(602) 286-1428

Siviq Scores

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

Liabilities / Assets

96th percentile

1.00x

Higher debt load relative to assets than 96% of similar nonprofits.

2015 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

83rd percentile

0.35x

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

2015 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2015

Net Margin

36th percentile

0.0%

Higher net margin than 36% of similar nonprofits.

2015 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

100th percentile

$1,332,780

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2015 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2015

Asset Growth

87th percentile

21%

Faster asset growth than 87% of similar nonprofits.

2015 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

72nd percentile

11%

Faster revenue growth than 72% of similar nonprofits.

2015 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Assets

Up

$10,577,658

Up $1,840,287 (+21%) from 2014

Net Assets

Flat

$0

Flat from 2014

Liabilities

Up

$10,577,658

Up $1,840,287 (+21%) from 2014

Revenue

Up

$30,269,555

Up $2,920,761 (+11%) from 2014

Expenses

Up

$30,269,555

Up $2,920,761 (+11%) from 2014

Net Income

Flat

$0

Flat from 2014

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $4,639,938Liabilities 2010: $4,639,938Net Assets 2010: $02010Assets 2011: $5,721,643Liabilities 2011: $5,721,643Net Assets 2011: $02011Assets 2012: $6,125,706Liabilities 2012: $6,125,706Net Assets 2012: $02012Assets 2013: $6,677,010Liabilities 2013: $6,677,010Net Assets 2013: $02013Assets 2014: $8,737,371Liabilities 2014: $8,737,371Net Assets 2014: $02014Assets 2015: $10,577,658Liabilities 2015: $10,577,658Net Assets 2015: $02015Assets 2016: $8,028,905Liabilities 2016: $8,028,905Net Assets 2016: $02016Assets 2017: $6,778,883Liabilities 2017: $6,778,883Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2015

Assets$10,577,658
Liabilities$10,577,658
Net Assets$0

Operations Trend

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

$60M$40M$20M$0Expenses 2010: $20,089,6232010Revenue 2011: $20,427,425Expenses 2011: $20,427,425Net Income 2011: $02011Revenue 2012: $21,531,028Expenses 2012: $21,531,028Net Income 2012: $02012Revenue 2013: $23,354,714Expenses 2013: $23,354,714Net Income 2013: $02013Revenue 2014: $27,348,794Expenses 2014: $27,348,794Net Income 2014: $02014Revenue 2015: $30,269,555Expenses 2015: $30,269,555Net Income 2015: $02015Revenue 2016: $33,375,217Expenses 2016: $33,375,217Net Income 2016: $02016Revenue 2017: $57,562,733Expenses 2017: $57,562,733Net Income 2017: $02017Revenue 2018: $2,922,914Expenses 2018: $2,922,914Net Income 2018: $02018

Highlighted filing

2015

Revenue$30,269,555
Expenses$30,269,555
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$30,269,555
Mission and Program Overview

Mission

To provide medical, vision and dental benefits, accidental death and dismemberment coverage, life insurance coverage, long-term and short-term disability coverage, health care and dependent care reimbursement plans, and employee assistance plans for all full-time employees of western refining and affiliated companies.

To provide medical, vision and dental benefits, accidental death and dismemberment coverage, life to provide medical, vision and dental benefits, accidental death and dismemberment coverage, life insurance coverage, long-term and short-term disability coverage, health care and dependent care reimbursement plans, and employee assistance plans for all full time employees of western refining and affiliated companies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,150,442$10,499,643▲ $3,349,201
Prepaid Expenses and Deferred Charges$110,000$68,000▼ $42,000
Accounts Receivable$1,476,929$10,015▼ $1,466,914
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$8,737,371$10,577,658▲ $1,840,287
Liabilities
Other Liabilities$6,750,777$8,089,091▲ $1,338,314
Accounts Payable and Accrued Expenses$1,986,594$2,488,567▲ $501,973
Total Liabilities$8,737,371$10,577,658▲ $1,840,287
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$8,737,371$10,577,658▲ $1,840,287
Compensation and Service Providers

Employees

NameTitleOtherTotal
Susan JenkinsTrustee$140,701$140,701
Ronald RasmussenTrustee$134,165$134,165

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Hub InternationalConsultingPO BOX 846400, Dallas, TX 75284-6400$194,010
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$30,269,555
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,269,555
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$30,269,555
Total Revenue per Form 990
$30,269,555
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,191,284
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$28,078,271--$28,078,271
Other Expenses$66,012--$66,012
Total Functional Expenses$30,269,555$0$0$30,269,555

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$30,269,555
Expenses per Audited Statements$28,931,241
Total Expenses per Audited Statements$28,931,241
Expenses Not Reported on Financial Statements$1,338,314
Other Expense Adjustments$1,338,314
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Estimated Liability for Unreported Claims$8,089,091
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11

Preliminary form 990 is prepared and presented to one of the trustees for review prior to the final signature and submission. After the return has been filed a copy of the return will be presented to the entire board of trustees. Form 990, part vi, line 12a: the board has not adopted a conflict of interest policy; however, if a conflict were to arise, it would be handled under the policy of western refining, inc., a related organization.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are made available to the public upon proper request to the plan's coordinating officer/trustee.

Filing and Contact Details

Filer

Filer Name
Western Refining & Affiliated
EIN
95-3474698
Phone
6022861428
Address
1250 W WASHINGTON STREET, TEMPE, AZ 85281

Signing Officer

Name
Susan Jenkins
Title
Trustee
Phone
6022861428
Signed
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Jenkins
Formed
1979
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Cbiz Mhm LLC
Address
3101 N CENTRAL AVE STE 300, PHOENIX, AZ 85012
Preparer
AMY A O'LOUGHLIN
Phone
6022646835
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The trust evaluates its uncertain tax positions, if any, on a continual basis through review of its policies and procedures, review of its regular tax filings, and discussions with outside experts. At december 31, 2015 and 2014, the trust did not have any uncertain tax positions.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Change in net assets available for benefits 1,338,314.

Raw XML AppendixShowing 400 of 434 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/ExplanationTxt0THE TRUST EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. AT DECEMBER 31, 2015 AND 2014, THE TRUST DID NOT HAVE ANY UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN NET ASSETS AVAILABLE FOR BENEFITS 1,338,314.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0VICTOR RUEDA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MATTHEW YODER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2WILLIAM JEWELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3GABRIELA CASAS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4JOSEPH MCCORMACK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4TRUSTEE
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRELIMINARY FORM 990 IS PREPARED AND PRESENTED TO ONE OF THE TRUSTEES FOR REVIEW PRIOR TO THE FINAL SIGNATURE AND SUBMISSION. AFTER THE RETURN HAS BEEN FILED A COPY OF THE RETURN WILL BE PRESENTED TO THE ENTIRE BOARD OF TRUSTEES. FORM 990, PART VI, LINE 12A: THE BOARD HAS NOT ADOPTED A CONFLICT OF INTEREST POLICY; HOWEVER, IF A CONFLICT WERE TO ARISE, IT WOULD BE HANDLED UNDER THE POLICY OF WESTERN REFINING, INC., A RELATED ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON PROPER REQUEST TO THE PLAN'S COORDINATING OFFICER/TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0203472415
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0OIL REFINER AND MARKETER OF REFINED PRODUCTS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0WESTERN REFINING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01250 W WASHINGTON ST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0TEMPE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd085281
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt023610879
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0REVIEW OF RELATED PARTY RECORDS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WESTERN REFINING INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
IRS990ScheduleR/TransferFromOtherOrgInd01
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08737371
IRS990/TotalAssetsEOYAmt010577658
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IRS990/TotalAssetsGrp/EOYAmt010577658
IRS990/TotalCompGreaterThan150KInd01
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IRS990/TotalFunctionalExpensesGrp/TotalAmt030269555
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08737371
IRS990/TotalLiabilitiesEOYAmt010577658
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IRS990/TotalLiabilitiesGrp/EOYAmt010577658
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt0180154
IRS990/TotalProgramServiceExpensesAmt030269555
IRS990/TotalProgramServiceRevenueAmt030269555
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt030269555
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt030269555
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08737371
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010577658
IRS990/TotReportableCompRltdOrgAmt02951425
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01250 W WASHINGTON ST
IRS990/USAddress/CityNm0TEMPE

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