SCHOOL ADMINISTRATORS WELFARE TRUST: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: SCHOOL ADMINISTRATORS WELFARE TRUST (EIN 88-0232390)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2023-03-24
IRS object ID: 202310839349301506
Schema version: 2021v4.1
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-03-24T12:03:32-07:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	880400174	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BERRY & COMPANY CPA'S LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7030 SMOKE RANCH RD	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89128	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	880232390	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SCHOOL ADMINISTRATOR'S WELFARE TRUST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SCHO	BusinessNameControlTxt
Phone	7027969602	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4055 SPENCER	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89119	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JEFFREY HORN	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	7027969602	PhoneNum
Signature	2023-03-10	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JEFFREY	PersonFirstNm
Person Last	HORN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID S BERRY CPA	PreparerPersonNm
PTIN	P01416024	PTIN
Phone	7025150408	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JEFFREY HORN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4055 SPENCER 230	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89119	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$27,258,047	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	CCASA.NET	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1987	FormationYr
Legal Domicile State	NV	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE INSURANCE FOR MEMBERS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$26,183,886	PYProgramServiceRevenueAmt
CY Program Service Revenue	$27,207,829	CYProgramServiceRevenueAmt
PY Investment Income	$59,620	PYInvestmentIncomeAmt
CY Investment Income	$50,218	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$26,243,506	PYTotalRevenueAmt
CY Total Revenue	$27,258,047	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$25,431,196	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$26,769,877	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$407,436	PYOtherExpensesAmt
CY Other Expenses	$403,885	CYOtherExpensesAmt
PY Total Expenses	$25,838,632	PYTotalExpensesAmt
CY Total Expenses	$27,173,762	CYTotalExpensesAmt
PY Revenues Less Expenses	$404,874	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$84,285	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,394,008	TotalAssetsBOYAmt
Total Assets EOY	$4,655,060	TotalAssetsEOYAmt
Total Liabilities BOY	$1,452,851	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,781,224	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,941,157	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,873,836	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE INSURANCE FOR MEMBERS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE PLAN RECEIVES AND DISBURSES FUNDS FROM THE CLARK COUNTY SCHOOL DISTRICT FOR THE PURPOSE OF INSURANCE AND TO PROVIDE REIMBURSEMENT FOR UNUSED SICK PAY AND RETIRED MEDICAL DISTRIBUTIONS AT RETIREMENT.	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	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	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	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	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
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	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	STEPHEN AUGSPURGER	PersonNm
Phone	7027969602	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4055 SPENCER 230	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89119	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JEFFREY HORN
CHAIRMAN	10.00	Yes (X)	$0	$0	$0
SUE DAELLENBACH
TRUSTEE	2.00	Yes (X)	$0	$0	$0
ANTHONY NUNEZ
TRUSTEE	2.00	Yes (X)	$0	$0	$0
PATTY ROSALES
TRUSTEE	2.00	Yes (X)	$0	$0	$0
JOHN SCHLEIFER
TRUSTEE	2.00	Yes (X)	$0	$0	$0
ROBERT MEAD
TRUSTEE	2.00	Yes (X)	$0	$0	$0
SHERI McPARTLIN
TRUSTEE	2.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	UMR	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	333 WEST VINE STREET STE 500	AddressLine1Txt
City	LEXINGTON	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40507	ZIPCd

Field	Value	IRS element (for citing)
Services	ADMINISTRATOR	ServicesDesc
Compensation	$208,154	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
CONTRIBUTIONS	900099	$20,882,772	$0	$0
SELF-PAY CONTRIBUTIONS	900099	$153,202	$0	$0
PERS CONTRIBUTIONS	900099	$6,171,855	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	$27,207,829	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$50,218	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$50,218	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,258,047	TotalRevenueColumnAmt
Related Or Exempt Func Income	$27,207,829	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$50,218	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$26,769,877	TotalAmt
Program Services	$0	ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$5,991	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$17,635	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
ASSOCIATION COST SHARING	$150,384	$0	$0	$0
ADMINISTRATIVE FEES	$208,154	$0	$0	$0
PROFESSIONAL FEES	$19,079	$0	$0	$0
BANK CHARGES	$2,642	$0	$0	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$27,173,762	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	$1,360,241	BOYAmt
EOY	$1,728,673	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$92,062	BOYAmt
EOY	$136,475	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,929,892	BOYAmt
EOY	$2,778,217	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$11,813	BOYAmt
EOY	$11,695	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,394,008	BOYAmt
EOY	$4,655,060	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,452,851	BOYAmt
EOY	$1,781,224	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,452,851	BOYAmt
EOY	$1,781,224	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	$2,941,157	BOYAmt
EOY	$2,873,836	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,941,157	BOYAmt
EOY	$2,873,836	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,394,008	BOYAmt
EOY	$4,655,060	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$84,285	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$151,606	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	ACCRUED INTEREST	Desc
Book Value	$11,695	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$11,695	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	BENEFIT OBLIGATIONS	Desc
Amt	$1,781,224	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,781,224	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	FORM 990 WAS PROVIDED TO TRUSTEES PRIOR TO FILING.
Pt VI, Line 12c	TRUSTEES AND STAFF REVIEW THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS TO DETERMINE COMPLIANCE WITH THE STATED POLICY. POLICY PROVISIONS ARE DISCUSSED AT TRUST MEETINGS.
Pt VI, Line 15a	SALARY SURVEYS AND A COMPARISON OF SIMILAR POSITIONS IN OTHER PUBLIC AND PRIVATE ORGANIZATIONS WERE CONDUCTED AND REVIEWED BY THE APPOINTED MEMBERS OF THE TRUST.
Pt VI, Line 15b	SALARY SURVEYS AND A COMPARISON OF SIMILAR POSITIONS IN OTHER PUBLIC AND PRIVATE ORGANIZATIONS WERE CONDUCTED AND REVIEWED BY THE APPOINTED MEMBERS OF THE TRUST.
Pt VI, Line 19	PLAN PARTICIPANTS ARE INFORMED OF THE GOVERNING DOCUMENTS THROUGH THE NEWSLETTER.