SOUTHERN OPERATORS HEALTH FUND: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHERN OPERATORS HEALTH FUND (EIN 43-2067325)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-15
- IRS object ID
- 202422899349300942
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-15T16:10:42-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621802605 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIELS IRWIN & AYLOR | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 223 MADISON STREET SUITE 112 | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 371153660 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 432067325 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHERN OPERATORS HEALTH FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 6158590131 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1449 | AddressLine1Txt |
| City | GOODLETTSVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 370701449 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TRAVIS SIMMONS | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 6158590131 | PhoneNum |
| Signature | 2024-10-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DOUGLAS A IRWIN | PreparerPersonNm |
| PTIN | P01363756 | PTIN |
| Phone | 6158686008 | PhoneNum |
| Preparation | 2024-10-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TRAVIS SIMMONS | PrincipalOfficerNm |
| Gross Receipts | $54,711,707 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | PROVISION OF BENEFITS TO PLAN PARTICIPANTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 51 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $38,375,462 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $42,760,886 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$3,057,978 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,623,088 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,245,529 | PYOtherRevenueAmt |
| CY Other Revenue | $5,668,152 | CYOtherRevenueAmt |
| PY Total Revenue | $39,563,013 | PYTotalRevenueAmt |
| CY Total Revenue | $50,052,126 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $35,949,295 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $42,712,322 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $20,674 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,243 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,791,943 | PYOtherExpensesAmt |
| CY Other Expenses | $3,998,238 | CYOtherExpensesAmt |
| PY Total Expenses | $39,761,912 | PYTotalExpensesAmt |
| CY Total Expenses | $46,727,803 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$198,899 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,324,323 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,998,024 | TotalAssetsBOYAmt |
| Total Assets EOY | $29,022,477 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $802,174 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $502,304 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $25,195,850 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $28,520,173 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PROVISION OF BENEFITS TO PLAN PARTICIPANTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE PROVISION OF HEALTH, DENTAL, VISION, TEMPORARY DISABILITY AND DEATH BENEFITS TO PLAN PARTICIPANTS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1138 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 51 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SOUTHERN BENEFIT ADMINISTRATORS | PersonNm |
| Phone | 6158590131 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 CALDWELL DRIVE | AddressLine1Txt |
| City | GOODLETTSVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37072 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| JASON BILLINGS | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JEFFREY BRITT | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD CAINES | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KENNETH LOOKINGBILL | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BUTCH MCAREAVY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT G MOODY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE MORAIN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN RUMBURG | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TRAVIS SIMMONS | ||||||
| CHAIRMAN | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DENNIS K TAYLOR | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BYRON WILLIAMS | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BCBS OF GA - ANTHEM | |||||
| 3350 PEACHTREE RD NE | ATLANTA | GA | 30326 | PPO | $1,368,586 |
| SOUTHERN BENEFIT ADMINISTRATORS | |||||
| PO BOX 1449 | GOODLETTSVILLE | TN | 370701449 | PLAN ADMINISTRA | $796,185 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| EMPLOYER CONTRIBUTIONS | $41,227,081 | $41,227,081 |
| EMPLOYEE CONTRIBUTIONS | $1,533,805 | $1,533,805 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $42,760,886 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,093,815 | TotalRevenueColumnAmt |
| Exclusion | $2,093,815 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,188,854 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,659,581 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$470,727 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$470,727 | TotalRevenueColumnAmt |
| Exclusion | -$470,727 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| FORMULARY REBATES | $4,399,615 | $4,399,615 |
| STOP LOSS REIMBURSEMENTS | $1,133,104 | $1,133,104 |
| SUBROGATION REFUNDS | $57,326 | $57,326 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $78,107 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $78,107 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,668,152 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50,052,126 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,429,038 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,623,088 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,712,322 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,243 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $776,000 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,776 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,900 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,141 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,491,256 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,564 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,379 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,444,388 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PCORI FEE | $22,716 |
| CREDIT CARD FEES | $17,408 |
| BANK CHARGES | $8,325 |
| CYBER LIABILITY INSURANCE | $7,974 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,411 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,727,803 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,638,903 | BOYAmt |
| EOY | $2,858,441 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $312,490 | BOYAmt |
| EOY | $1,500,271 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,643,206 | BOYAmt |
| EOY | $6,936,070 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,704 | BOYAmt |
| EOY | $81,610 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,316,721 | BOYAmt |
| EOY | $17,646,085 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,998,024 | BOYAmt |
| EOY | $29,022,477 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $802,174 | BOYAmt |
| EOY | $502,304 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $802,174 | BOYAmt |
| EOY | $502,304 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,195,850 | BOYAmt |
| EOY | $28,520,173 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,195,850 | BOYAmt |
| EOY | $28,520,173 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,998,024 | BOYAmt |
| EOY | $29,022,477 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,324,323 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $50,052,126 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $50,052,126 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $50,052,126 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $46,727,803 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $46,727,803 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $46,727,803 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINABLE UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 3 | SOUTHERN BENEFIT ADMINISTRATORS, INC. |
| FORM 990, PAGE 6, PART VI, LINE 7A | EMPLOYER TRUSTEES ARE APPOINTED BY THE EMPLOYER ASSOCIATION WHILE UNION TRUSTEES ARE APPOINTED BY IUOE LOCAL UNIONS NO. 406, 450, 470, 673 AND 926 AND ANY OTHER LOCAL UNION THAT MAY BECOME A PARTY TO THE AGREEMENT AND DECLARATION OF TRUST. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. ALL COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (12 entries)
| Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|
| IUOE LOCAL 406 | |
| N/A | false |
| IUOE LOCAL 406 APPRENTICESHIP | |
| N/A | false |
| IUOE LOCAL 450 APPR & TRAINING | |
| N/A | false |
| IUOE LOCAL 450 | |
| N/A | false |
| IUOE LOCAL 465 | |
| N/A | false |
| IUOE LOCAL 470 APPR FUND | |
| N/A | false |
| IUOE LOCAL 470 | |
| N/A | false |
| IUOE LOCAL 673 | |
| N/A | false |
| IUOE LOCAL 673 JATC | |
| N/A | false |
| IUOE LOCAL 926 JATP | |
| N/A | false |
| IUOE LOCAL 926 | |
| N/A | false |
| IUOE NATIONAL TRAINING FUND | |
| N/A | false |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (61 entries)
| Direct Controlling NADirectControllingNACd | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|
| A CRANE RENTAL | ||
| N/A | false | false |
| ACES SALES | ||
| N/A | false | false |
| ALLTRADE SOLUTIONS | ||
| N/A | false | false |
| AMERICAN CIVIL CONSTRUCTORS | ||
| N/A | false | false |
| ATLAS CRANE SERVICES | ||
| N/A | false | false |
| AUSTIN CRANE SERVICE | ||
| N/A | false | false |
| BHI ENERGY | ||
| N/A | false | false |
| BK ALL AMERICAN | ||
| N/A | false | false |
| BAYOU CONSTRUCTION | ||
| N/A | false | false |
| BEEGHLY TREE | ||
| N/A | false | false |
| BLUROC | ||
| N/A | false | false |
| BOH BROTHERS CONSTRUCTION | ||
| N/A | false | false |
| BOSWORTH STEEL ERECTORS | ||
| N/A | false | false |
| CENTRAL INUDUSTRIAL | ||
| N/A | false | false |
| CHAMPION INDUSTRIAL | ||
| N/A | false | false |
| CROSBY CRANE | ||
| N/A | false | false |
| D & R CONSTRUCTION CONTRACTING | ||
| N/A | false | false |
| DAV AUSTIN EQUIPMENT | ||
| N/A | false | false |
| DK CONSTRUCTION | ||
| N/A | false | false |
| DEARBORN MIDWEST COMPANY | ||
| N/A | false | false |
| DEEP SOUTH CRANE & RIGGING | ||
| N/A | false | false |
| DEL SUR SDAC JV | ||
| N/A | false | false |
| DYNAMIC CONCRETE PUMPING | ||
| N/A | false | false |
| FIVE STAR ENERGY SERVICES | ||
| N/A | false | false |
| FULL TILT CRANE SERVICES | ||
| N/A | false | false |
| HARRIS COUNTY IRONWORKS | ||
| N/A | false | false |
| HUXTED TRENCHLESS | ||
| N/A | false | false |
| INGLETT & STUBBS | ||
| N/A | false | false |
| JAZZ CASINO COMPANY | ||
| N/A | false | false |
| KELLER NORTH AMERICA | ||
| N/A | false | false |
| LETOURNEAU ENTERPRISES | ||
| N/A | false | false |
| MIDNIGHT SUN TECHNOLOGIES | ||
| N/A | false | false |
| MORROW EQUIPMENT | ||
| N/A | false | false |
| MOUNTAIN CRANE SERVICE | ||
| N/A | false | false |
| NEWTRON MECHANICAL | ||
| N/A | false | false |
| NORTH AMERICAN CRANE & RIGGING | ||
| N/A | false | false |
| NORTHWEST CRANE | ||
| N/A | false | false |
| PAE APPLIED TECHNOLOGIES | ||
| N/A | false | false |
| PRECAST ERECTORS | ||
| N/A | false | false |
| RAGNAR BENSION CONSTRUCTION | ||
| N/A | false | false |
| RAMPART HYDRO SERVICES | ||
| N/A | false | false |
| SAK CONSTRUCTION | ||
| N/A | false | false |
| SDAC GOVERNMENT SERVICES | ||
| N/A | false | false |
| SAVANNAH RIVER MISSION COMPLETE | ||
| N/A | false | false |
| SKY LIMIT EQUIPMENT | ||
| N/A | false | false |
| SOUTHEASTERN CRANE SERVICES | ||
| N/A | false | false |
| SOUTHWAY CRANE & RIGGING | ||
| N/A | false | false |
| STACY AND WITBECK INC | ||
| N/A | false | false |
| STATELINE CRANE | ||
| N/A | false | false |
| STERETT CRANE & RIGGING | ||
| N/A | false | false |
| SUMMIT CIVIL SERVICES | ||
| N/A | false | false |
| TAS COMMERCIAL CONCRETE | ||
| N/A | false | false |
| TALLAHASSEE CRANES LLC | ||
| N/A | false | false |
| TERRY NIX EQUIPMENT | ||
| N/A | false | false |
| TURNER INDUSTRIES | ||
| N/A | false | false |
| US FUSION | ||
| N/A | false | false |
| VIZION CRANE & INDUSTRIAL SUPPORT | ||
| N/A | false | false |
| W&W STEEL ERECTORS | ||
| N/A | false | false |
| WALBRIDGE EQUIPMENT | ||
| N/A | false | false |
| WILLIAMS CONSTRUCTION | ||
| N/A | false | false |
| WILLIAMS PLANT SERVICES | ||
| N/A | false | false |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (94 entries)
| Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|
| ASM GLOBAL | |
| N/A | false |
| ACTION ELECTRIC | |
| N/A | false |
| AECON-WACHS TECHNICAL SERVICES | |
| N/A | false |
| AFFORDABLE CRAN CARE | |
| N/A | false |
| AGRICO SALES | |
| N/A | false |
| ALLSTATE CRANE RENTAL | |
| N/A | false |
| AMES CONSTRUCTION | |
| N/A | false |
| ARISTEO CONSTRUCTION | |
| N/A | false |
| ARROWALL COMPANY | |
| N/A | false |
| ATLANTIC PLANT MAINTENANCE | |
| N/A | false |
| AVOLOTIS | |
| N/A | false |
| BARNHART CRANE & RIGGING | |
| N/A | false |
| BECHTEL CONSTRUCTION | |
| N/A | false |
| BELGER CARTAGE SERVICE | |
| N/A | false |
| BOYETTE BROTHERS | |
| N/A | false |
| BRAGG CRANCE SERVICE | |
| N/A | false |
| BRANDENBURG INDUSTRIAL | |
| N/A | false |
| C&W GOVERNMENT SERVICES | |
| N/A | false |
| CA MURREN & SONS | |
| N/A | false |
| CE BOURNE & COMPANY | |
| N/A | false |
| C YOUNG & COMPANY | |
| N/A | false |
| CR MEYER | |
| N/A | false |
| CTI & ASSOCIATES | |
| N/A | false |
| CAPITAL CITY GROUP | |
| N/A | false |
| CLEVELAND ELECTRIC | |
| N/A | false |
| COASTAL STEEL | |
| N/A | false |
| COGBURN BROTHERS | |
| N/A | false |
| COKER CRANE & RIGGING | |
| N/A | false |
| CONTRACT MANAGEMENT | |
| N/A | false |
| CORESLAB STRUCTURES | |
| N/A | false |
| CRYSTAL CLEAR MAINTENANCE | |
| N/A | false |
| D & D MACHINERY MOVERS | |
| N/A | false |
| DN TANKS | |
| N/A | false |
| DAY & ZIMMERMANN | |
| N/A | false |
| DELTA NOOTER | |
| N/A | false |
| DENNIS TAYLOR & COMPANY | |
| N/A | false |
| DON BORNEKE CONSTRUCTION | |
| N/A | false |
| EDGERTON CONTRACTORS | |
| N/A | false |
| EVANS GRADING | |
| N/A | false |
| EXCEL MAINTENANCE | |
| N/A | false |
| FA WILHELM CONSTRUCTION | |
| N/A | false |
| FLUOR MAINTENANCE SERVICES | |
| N/A | false |
| FRATTALONE COMPANIES | |
| N/A | false |
| GOETTLE EQUIPMENT | |
| N/A | false |
| GRADE SOUTH | |
| N/A | false |
| GRIFFIN INDUSTRIAL CONTRACTING | |
| N/A | false |
| HEATON ERECTING | |
| N/A | false |
| HI WAY PAVING | |
| N/A | false |
| HUDDER GRADING & UTILITIES | |
| N/A | false |
| INDEPENDENCE EXCAVATING | |
| N/A | false |
| JC CONAWAY & COMPANY | |
| N/A | false |
| JM WILKERSON CONSTRUCTION | |
| N/A | false |
| JACOBS TECHNOLOGY | |
| N/A | false |
| JAKES METAL BUILDING ERECTORS | |
| N/A | false |
| KELLEY EQUIPMENT | |
| N/A | false |
| KENNEDY'S GRADING & EXCAVATING | |
| N/A | false |
| LG FOX | |
| N/A | false |
| LOU CON CONSTRUCTION | |
| N/A | false |
| ME&I CONSTRUCTION SERVICES | |
| N/A | false |
| MACALJON GROUP | |
| N/A | false |
| MADDOX ELECTRIC | |
| N/A | false |
| MALCOLM DRILLING | |
| N/A | false |
| MAMMOET USA NORTH | |
| N/A | false |
| MAXIM CRANE WORKS | |
| N/A | false |
| MCABEE CONSTRUCTION | |
| N/A | false |
| MICHELS CORPORATION | |
| N/A | false |
| MID ATLANTIC STEEL ERECTORS | |
| N/A | false |
| MIDWEST STEEL | |
| N/A | false |
| MILLER PIPELINE | |
| N/A | false |
| PATRIOT ERECTORS | |
| N/A | false |
| PIQUA STEEL | |
| N/A | false |
| PORTUS | |
| N/A | false |
| POWELL DRILLING | |
| N/A | false |
| PRECISION STONE | |
| N/A | false |
| REM PIPELINE SERVICES | |
| N/A | false |
| RMS CRANE | |
| N/A | false |
| RE-ENGINEERED BUSINESS SOLUTIONS | |
| N/A | false |
| ROCK SOLID STABILIZATION | |
| N/A | false |
| ROLL-LIFT USA | |
| N/A | false |
| RUSSO CORPORATION | |
| N/A | false |
| SNS ERECTORS | |
| N/A | false |
| SARENS USA | |
| N/A | false |
| SAVANNAH RIVER NUCLEAR SOLUTIONS | |
| N/A | false |
| SCHNABEL FOUNDATION | |
| N/A | false |
| SIEMENS GENERATION SERVICES | |
| N/A | false |
| SIMS CRANE & EQUIPMENT | |
| N/A | false |
| SUPERIOR RIGGING & ERECTING | |
| N/A | false |
| THE BECK GROUP | |
| N/A | false |
| TRINITY INDUSTRIAL SERVICES | |
| N/A | false |
| UNITED EXCAVATIONS | |
| N/A | false |
| VULCAN INDUSTRIAL | |
| N/A | false |
| WO GRUBB | |
| N/A | false |
| WW GAY MECHANICAL | |
| N/A | false |
| WOLVERINE TRUCKING | |
| N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |