JOINT BENEFIT TRUST: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- JOINT BENEFIT TRUST (EIN 94-6284253)
- Tax period
- 2020-05-01 to 2021-04-30
- Filed
- 2022-03-25
- IRS object ID
- 202200849349300540
- Schema version
- 2020v4.2
- 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 | 2022-03-25T19:53:06-05:00 | ReturnTs |
| Tax Period End | 2021-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 522385296 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINDQUIST LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 EXECUTIVE PARKWAY SUITE 400 | AddressLine1Txt |
| City | SAN RAMON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94583 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946284253 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOINT BENEFIT TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOIN | BusinessNameControlTxt |
| Phone | 9258837300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4160 DUBLIN BOULEVARD NO 400 | AddressLine1Txt |
| City | DUBLIN | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94568 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STACEY CUE | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 9258837300 | PhoneNum |
| Signature | 2022-03-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | STACEY | PersonFirstNm |
| Person Last | CUE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH M THIERMANN | PreparerPersonNm |
| PTIN | P01066616 | PTIN |
| Phone | 9252779100 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STACEY CUE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4160 DUBLIN BOULEVARD NO 400 | AddressLine1Txt |
| City | DUBLIN | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94568 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $139,191,226 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE HEALTH AND WELFARE BENEFITS | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $50,673,638 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $53,850,956 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,059,391 | PYInvestmentIncomeAmt |
| CY Investment Income | $701,087 | CYInvestmentIncomeAmt |
| PY Other Revenue | $56,898 | PYOtherRevenueAmt |
| CY Other Revenue | $23,168 | CYOtherRevenueAmt |
| PY Total Revenue | $51,789,927 | PYTotalRevenueAmt |
| CY Total Revenue | $54,575,211 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $39,545,947 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $49,130,072 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,115,898 | PYOtherExpensesAmt |
| CY Other Expenses | $4,941,014 | CYOtherExpensesAmt |
| PY Total Expenses | $44,661,845 | PYTotalExpensesAmt |
| CY Total Expenses | $54,071,086 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $7,128,082 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $504,125 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $41,768,062 | TotalAssetsBOYAmt |
| Total Assets EOY | $49,851,137 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,190,582 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $13,595,741 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $34,577,480 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $36,255,396 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HEALTH AND WELFARE BENEFITS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | HEALTH AND WELFARE BENEFITS PROVIDED UNDER COLLECTIVE BARGAINING FOR PARTICIPANTS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 286 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEALTH SERVICES & BENEFIT ADMINISTRATORS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9258337300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4160 DUBLIN BLVD SUITE 400 | AddressLine1Txt |
| City | DUBLIN | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94588 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| ASHLEY ALVARADO | |||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 |
| CRESCENCIO DIAZ | |||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 |
| ADAM OCHOA | |||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 |
| ERIC INGRAM | |||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 |
| MICHAEL MENDOZA | |||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 |
| STACEY CUE | |||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 |
| ADAM SROUFE | |||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 |
| JUSTIN MULLINS | |||||
| TRUSTEE - PAST | 2.50 | Yes (X) | $0 | $0 | $0 |
| SEE SCHEDULE O FOR COMPENSATION | |||||
| PAID BY RELATED ORGANIZATIONS | 0.00 | Yes (X) | $0 | $1 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HEALTH SERVICES & BENEFIT ADMIN | |||||
| 4160 DUBLIN BLVD SUITE 400 | DUBLIN | CA | 94588 | ADMINISTRATOR FEES | $3,115,842 |
| BLUE CROSS OF CALIFORNIA | |||||
| DEPARTMENT 5812 | LOS ANGELES | CA | 900745812 | PPO NETWORK FEE | $600,853 |
| HEALTH SERVICES FOUNDATION | |||||
| 4160 DUBLIN BLVD SUITE 400 | DUBLIN | CA | 94588 | BENEFIT ADMIN. | $281,000 |
| THE SEGAL COMPANY | |||||
| 100 MONTGOMERY STREET SUITE 500 | SAN FRANCISCO | CA | 94104 | ACTUARIAL AND CONSULTING FEES | $266,121 |
| BEESON TAYER & BODINE | |||||
| 483 9TH ST STE 200 | OAKLAND | CA | 94607 | LEGAL SERVICES | $111,301 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $49,441,707 | $49,441,707 |
| STOP-LOSS RECOVERY | 900099 | $1,968,233 | $1,968,233 |
| PRESCRIPTION REBATE INCOME | 900099 | $1,496,018 | $1,496,018 |
| EMPLOYEE CONTRIBUTIONS | 900099 | $944,998 | $944,998 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $53,850,956 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $714,432 | TotalRevenueColumnAmt |
| Exclusion | $714,432 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $84,602,670 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $84,616,015 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$13,345 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$13,345 | TotalRevenueColumnAmt |
| Exclusion | -$13,345 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $23,168 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,168 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $23,168 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,575,211 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $53,874,124 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $701,087 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,130,072 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,012,840 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,049 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,781 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,225 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,331,232 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,907 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,909 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PCORI TAX | $24,750 |
| OTHER EXPENSES | $1,265 |
| TAXES & LICENSES | $10 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,071,086 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $945,709 | BOYAmt |
| EOY | $665,153 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,927,491 | BOYAmt |
| EOY | $6,259,613 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,014 | BOYAmt |
| EOY | $68,496 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,522,848 | BOYAmt |
| EOY | $42,857,875 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,768,062 | BOYAmt |
| EOY | $49,851,137 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,880 | BOYAmt |
| EOY | $442,039 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,009,702 | BOYAmt |
| EOY | $13,153,702 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,190,582 | BOYAmt |
| EOY | $13,595,741 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,577,480 | BOYAmt |
| EOY | $36,255,396 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,577,480 | BOYAmt |
| EOY | $36,255,396 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,768,062 | BOYAmt |
| EOY | $49,851,137 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $504,125 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,173,791 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCUMULATED ELIGIBILITY CREDITS | $3,973,702 |
| GROUP INS PREMIUMS PAYABLE | $350,000 |
| CLAIMS PAYABLE & INCURRED BUT NOT REPORTED | $8,830,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $13,153,702 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $55,654,777 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,173,791 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,173,791 | RevenueNotReportedAmt |
| Revenue Subtotal | $54,480,986 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $94,225 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $94,225 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $54,575,211 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $47,832,861 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $47,832,861 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $94,225 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $6,144,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $6,238,225 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $54,071,086 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE PLAN'S ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF APRIL 30, 2021, 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 IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2018. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CHANGE IN BENEFIT OBLIGATIONS |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE TRUST HAS CONTRACTED WITH HEALTH SERVICES & BENEFIT ADMINISTRATORS, INC. TO PROVIDE ADMINISTRATIVE SERVICES FOR THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 WAS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY FOR REVIEW BEFORE IT WAS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION'S CONFLICT-OF-INTEREST POLICY COVERS TRUSTEES, OFFICERS AND ALL MANAGEMENT EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF THE FUND. THE POLICY PROVIDES SEVERAL EXAMPLES OF TRANSACTIONS THAT WOULD BE CONSIDERED A CONFLICT OF INTEREST. IT IS ASSUMED THAT THE TRUSTEES, OFFICERS AND MANAGEMENT WILL RECOGNIZE CONFLICTS BASED ON THE EXAMPLES, OR BY ANALOGY WITH THE EXAMPLES, PROVIDED IN THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE FUND MANAGER OR CHAIRMAN. TRANSACTIONS MAY BE UNDERTAKEN ONLY IF THEY ARE FULLY DISCLOSED, THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION, A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS, AND THE FUND MANAGER OR CHAIRMAN HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTERESTS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, THE CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII, SECTION A, LINE 11A: | TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED NON-PROFIT ORGANIZATION 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. |
| FORM 990, PART XII, LINE 2C | THE BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| TEAMSTERS CA STATE COUNCIL OF CANNERY & FOOD PROCESSING UNIONS | ||||||||||
| 1933 W CALDWELL AVENUE | VISALIA | CA | 93277 | 942801732 | LABOR ORGANIZATION | CA | 501(C)(5) | N/A | N/A | 0 |
| TEAMSTERS LOCAL UNION 856 | ||||||||||
| 453 SAN MATEO AVENUE | SAN BRUNO | CA | 94066 | 941211646 | LABOR ORGANIZATION | CA | 501(C)(5) | N/A | N/A | 0 |
| TEAMSTERS LOCAL UNION 948 TEAMSTERS CANNERY WORKERS FOOD PROCESSORS & HELP | ||||||||||
| 941310598 | CONTRIBUTING EMPLOYER | CA | 501(C)(5) | N/A | N/A | 0 | ||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (23 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|
| DEL MONTE CORPORATION | |
| CONTRIBUTING EMPLOYER | 0 |
| KRAFT HEINZ COMPANY | |
| CONTRIBUTING EMPLOYER | 0 |
| HORMEL FOODS CORP | |
| CONTRIBUTING EMPLOYER | 0 |
| CON AGRA | |
| CONTRIBUTING EMPLOYER | 0 |
| PACIFIC COAST PRODUCERS | |
| CONTRIBUTING EMPLOYER | 0 |
| STANISLAUS FOOD PRODUCTS | |
| CONTRIBUTING EMPLOYER | 0 |
| SENECA FOODS LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| DOLE PROCESSED FOODS | |
| CONTRIBUTING EMPLOYER | 0 |
| A&W CONCENTRATES INC | |
| CONTRIBUTING EMPLOYER | 0 |
| SUN GARDEN | |
| CONTRIBUTING EMPLOYER | 0 |
| OLAM SPICES AND VEGETABLES | |
| CONTRIBUTING EMPLOYER | 0 |
| MIZKAM AMERICA INC | |
| CONTRIBUTING EMPLOYER | 0 |
| BEECHNUT NUTRI CORPORATION | |
| CONTRIBUTING EMPLOYER | 0 |
| C&S WHOLESALE GROCERS | |
| CONTRIBUTING EMPLOYER | 0 |
| DIXON CANNING CORPORATION | |
| CONTRIBUTING EMPLOYER | 0 |
| BORDENT HOLDINGS | |
| CONTRIBUTING EMPLOYER | 0 |
| ESCALON PACKERS INC | |
| CONTRIBUTING EMPLOYER | 0 |
| GERBER PRODUCTS COMPANY | |
| CONTRIBUTING EMPLOYER | 0 |
| LIBBY MCNEILL & LIBBY | |
| CONTRIBUTING EMPLOYER | 0 |
| HUNT WESSON FOODS | |
| CONTRIBUTING EMPLOYER | 0 |
| CAMPBELL SOUP COMPANY | |
| CONTRIBUTING EMPLOYER | 0 |
| TILLIE-LEWIS | |
| CONTRIBUTING EMPLOYER | 0 |
| UNILEVER | |
| CONTRIBUTING EMPLOYER | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE ORGANIZATION'S FORM 990 IS FILED LATE FOR THE FISCAL YEAR FROM MAY 1, 2020 THROUGH APRIL 30, 2021. THE TRUST RESPECTFULLY REQUESTS THAT ALL PENALTIES AND INTEREST BE WAIVED DUE TO REASONABLE CAUSE.THE ORGANIZATION ENGAGED A CPA FIRM FOR AUDIT AND TAX SERVICES FOR THE YEAR ENDED APRIL 30, 2021. IN CONNECTION WITH THE AUDIT AND TAX SERVICES, THE LATE FILING WAS DISCOVERED ON MARCH 22, 2022. THE EXTENDED DUE DATE FOR FILING THE FORM 990 WAS MARCH 15, 2022. THE E-FILE AUTHORIZATION (FORM 8879-EO) HAD BEEN MISPLACED BY THE CPA FIRM AND A COMPLETION DATE WAS INADVERTENTLY ENTERED ON THEIR FORM 990 TRACKING LOG, IN ERROR. UPON DISCOVERING THE LATE FILING, THE CPA FIRM NOTIFIED THE ORGANIZATION'S MANAGEMENT AND ADDED THIS REASONABLE CAUSE STATEMENT TO THE FORM 990 UPON APPROVAL OF THE ORGANIZATION'S MANAGEMENT. THE LATE FILING OF FORM 990 WAS DUE TO AN ISOLATED ERROR BY THE CPA FIRM AND NOT DUE TO WILLFUL NEGLECT.BASED ON THE ABOVE EXPLANATION, THE ORGANIZATION BELIEVES THERE IS REASONABLE CAUSE FOR THE LATE FILING OF THE FORM 990 FOR THE FISCAL YEAR MAY 1, 2020, THROUGH APRIL 30, 2021. THE ORGANIZATION RESPECTFULLY REQUESTS THE IRS TO WAIVE ANY PENALTIES AND INTEREST. | ExplanationTxt |