WESTERN CATHOLIC UNION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- WESTERN CATHOLIC UNION (EIN 37-0580740)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-05-31
- IRS object ID
- 201721519349300027
- Schema version
- 2016v3.0
- 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 | 2017-05-31T11:05:11-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 430352985 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KERBER ECK & BRAECKEL LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 MYERS BUILDING | AddressLine1Txt |
| City | SPRINGFIELD | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 370580740 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTERN CATHOLIC UNION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 2172239721 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 510 MAINE STREET | AddressLine1Txt |
| City | QUINCY | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KENT STEGEMAN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2172239721 | PhoneNum |
| Signature | 2017-05-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PHILLIP G CAPPS | PreparerPersonNm |
| PTIN | P01025343 | PTIN |
| Phone | 2177890960 | PhoneNum |
| Preparation | 2017-05-23 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 12.147.51.178 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-05-23 | IPDt |
| IP Tm | 11:02:23 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 2C60A3FFB4EE75F86D7191DF3DCE0E444B6116DC | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | E248A9047AD67C3ED031EF36F8CEFE5508495702 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KENT STEGEMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 510 MAINE STREET | AddressLine1Txt |
| City | QUINCY | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $63,560,579 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WCULIFE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1877 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | FRATERNAL BENEFIT SOCIETY OFFERING LIFE INSURANCE AND ANNUITY PLANS TO ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 23 | TotalEmployeeCnt |
| Total Volunteers | 1250 | 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 | $13,960,293 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $20,468,929 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,357,451 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,142,222 | CYInvestmentIncomeAmt |
| PY Other Revenue | $551,989 | PYOtherRevenueAmt |
| CY Other Revenue | $858,951 | CYOtherRevenueAmt |
| PY Total Revenue | $23,869,733 | PYTotalRevenueAmt |
| CY Total Revenue | $30,470,102 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $18,337,546 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $16,043,384 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,621,030 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,622,245 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,848,245 | PYOtherExpensesAmt |
| CY Other Expenses | $13,058,712 | CYOtherExpensesAmt |
| PY Total Expenses | $22,806,821 | PYTotalExpensesAmt |
| CY Total Expenses | $30,724,341 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,062,912 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$254,239 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $177,684,703 | TotalAssetsBOYAmt |
| Total Assets EOY | $181,951,865 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $168,610,995 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $173,094,823 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,073,708 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,857,042 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ATTEND TO THE FRATERNAL, FINANCIAL AND SPIRITUAL WELL-BEING OF THE MEMBERS OF THE WESTERN CATHOLIC UNION BY OFFERING THEM THE GREATEST NUMBER OF SOCIAL AND SPIRITUAL OPPORTUNITIES POSSIBLE AND TO KEEP OUR MEMBERS SAFE AND SECURE WITH THE BEST INSURANCE PRODUCTS AVAILABLE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE WESTERN CATHOLIC UNION IS A FRATERNAL BENEFIT SOCIETY OFFERING LIFE INSURANCE AND ANNUITY PLANS TO ITS MEMBERS. PROGRAM SERVICES INCLUDE $16,043,384 FOR BENEFITS PAID TO MEMBERS FOR LIFE INSURANCE AND ANNUITY BENEFITS. THE REMAINING EXPENSES COVER OPERATIONAL EXPENSES. | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | 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 | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4794 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 23 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | 0 | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KENT STEGEMAN | PersonNm |
| Phone | 2172239721 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 510 MAINE STREET | AddressLine1Txt |
| City | QUINCY | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62307 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ROGER PLAYER | |||||||
| CHAIRMAN, PRESIDENT & CEO | 40.00 | Yes (X) | Yes (X) | $127,535 | $0 | $19,185 | |
| AUGUST BOESSEN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $12,000 | $0 | $0 | ||
| CORINN PULEO | |||||||
| TRUSTEE | 1.00 | Yes (X) | $10,100 | $0 | $0 | ||
| DAVID HUTT | |||||||
| TRUSTEE | 1.00 | Yes (X) | $12,600 | $0 | $0 | ||
| JAMES OBERT | |||||||
| TRUSTEE | 1.00 | Yes (X) | $16,000 | $0 | $0 | ||
| JOSEPH GRAWE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $10,820 | $0 | $0 | ||
| PHILIP HILDEBRAND JR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $14,700 | $0 | $0 | ||
| SHERRI SCHAEFER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $12,600 | $0 | $0 | ||
| MICHAEL BICKHAUS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $4,700 | $0 | $0 | ||
| LINDA MOORE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $4,900 | $0 | $0 | ||
| JOHN PRANGL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $4,700 | $0 | $0 | ||
| TRACY ORNE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $5,600 | $0 | $0 | ||
| HENRY SCHAPER SR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $7,400 | $0 | $0 | ||
| JOHN BRUNER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $7,000 | $0 | $0 | ||
| KENT STEGEMAN | |||||||
| SECRETARY/TREASURER & CFO | 40.00 | Yes (X) | Yes (X) | $177,811 | $0 | $14,640 | |
| ROBERT LEY | |||||||
| NATIONAL SALES DIRECTOR | 40.00 | $143,204 | $0 | $26,079 | Yes (X) | ||
| STEVEN LOOTEN | |||||||
| V.P - FRATERNAL ACTIVITIES | 40.00 | $102,229 | $0 | $18,330 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $673,899 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $78,234 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ALLEN BAILEY & ASSOCIATES INC | |||||
| 8310-1 N CAPITAL OF TEXAS HWY SUITE | AUSTIN | TX | 78731 | ACTUARIAL | $416,283 |
| AMERICAN INSURANCE ADMINISTRATORS | |||||
| 2650 MCCORMICK DRIVE | CLEARWATER | FL | 33759 | THIRD PARTY ADMINISTRATION | $395,017 |
| BLUE CROSS & BLUE SHIELD | |||||
| 25550 NETWORK PLACE | CHICAGO | IL | 60673 | HEALTH INSURANCE | $206,150 |
| ZACK STAMP LTD | |||||
| 601 WEST MONROE ST | SPRINGFIELD | IL | 62704 | LEGAL | $101,695 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INSURANCE PREMIUMS | 524113 | $18,876,698 | $18,876,698 |
| COMMISSION ALLOWANCE | 524113 | $1,592,231 | $1,592,231 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $20,468,929 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,797,924 | TotalRevenueColumnAmt |
| Exclusion | $7,797,924 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $34,434,775 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $33,090,477 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,344,298 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,344,298 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,344,298 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| AMORTIZATION OF IMR | 900099 | $845,590 | $845,590 |
| MISCELLANEOUS | 900099 | $13,361 | $13,361 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $858,951 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,470,102 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,813,227 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,656,875 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,043,384 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $462,291 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $829,544 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,068 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,501 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,841 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,114 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,504 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $371,854 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $811,300 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,676 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,853 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,063 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,000 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CHANGE IN RESERVES | $7,088,701 |
| GAINS TRANSFERRED TO IM | $2,327,313 |
| COMMISSIONS | $1,694,465 |
| OTHER EXPENSES | $179,281 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,588 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,724,341 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,097,544 | BOYAmt |
| EOY | $3,639,424 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,893,709 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,668,441 | BOYAmt |
| EOY | $10,257,626 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,900,142 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $994,834 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $848,674 | BOYAmt |
| EOY | $905,308 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,371,749 | BOYAmt |
| EOY | $157,733,955 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $657,975 | BOYAmt |
| EOY | $1,308,029 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,040,320 | BOYAmt |
| EOY | $3,213,814 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,684,703 | BOYAmt |
| EOY | $181,951,865 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,788 | BOYAmt |
| EOY | $205,189 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $494,204 | BOYAmt |
| EOY | $79,769 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,839,003 | BOYAmt |
| EOY | $172,809,865 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,610,995 | BOYAmt |
| EOY | $173,094,823 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
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 | $9,073,708 | BOYAmt |
| EOY | $8,857,042 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,073,708 | BOYAmt |
| EOY | $8,857,042 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,684,703 | BOYAmt |
| EOY | $181,951,865 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$254,239 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $340,837 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$303,264 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,950 | OtherCostOrOtherBasisAmt |
| Book Value | $4,950 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,327,916 | OtherCostOrOtherBasisAmt |
| Depreciation | $443,479 | DepreciationAmt |
| Book Value | $884,437 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $567,276 | OtherCostOrOtherBasisAmt |
| Depreciation | $551,355 | DepreciationAmt |
| Book Value | $15,921 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $905,308 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (11 entries)
| DescDesc | AmtAmt |
|---|---|
| RESERVES | $145,573,023 |
| DEPOSIT TYPE CONTRACTS | $13,098,682 |
| CLAIMS LIABILITY | $2,785,034 |
| REFUNDS PAYABLE | $105,000 |
| FRATERNAL DEATH BENEFIT RESERVE | $3,772,652 |
| INTEREST MAINTENCE RESERVE | $6,519,663 |
| ASSET VALUATION RESERVE | $295,982 |
| DUE TO REINSURERS | $38,731 |
| EMPLOYEE POST RETIREMENT HEALTH BENEFITS | $109,221 |
| COMMISSIONS PAYABLE | $159,160 |
| EXPENSE ALLOWANCE DEFICIENCY RESERVE | $352,717 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $172,809,865 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $29,916,459 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $29,916,459 | RevenueSubtotalAmt |
| Other Revenues Not Included | $553,643 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $553,643 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $30,470,102 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,170,698 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $30,170,698 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $553,643 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $553,643 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $30,724,341 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE SOCIETY IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(8) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED A PRIVATE FOUNDATION. THE SOCIETY HAS RECOGNIZED IN THE FINANCIAL STATEMENTS THE EFFECTS OF ALL TAX POSITIONS AND CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE SOCIETY IS NOT AWARE OF ANY CIRCUMSTANCES OR EVENTS THAT MAKE IT REASONABLY POSSIBLE THAT UNRECOGNIZED TAX BENEFITS MAY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE DATE OF THE STATEMENTS OF FINANCIAL POSITION. PENALTIES AND INTEREST ASSESSED BY TAXING AUTHORITIES ARE INCLUDED IN GENERAL EXPENSES, IF APPLICABLE. THERE WERE NO INTEREST OR PENALTIES PAID DURING FISCAL YEAR 2016 AND 2015. THE SOCIETY FILES FORM 990 ANNUALLY IN THE FEDERAL JURISDICTION. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT EXPENSES 277,861. COMMISSION AND EXPENSE ALLOWANCES 275,782. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT EXPENSES 277,861. COMMISSION AND EXPENSE ALLOWANCES 275,782. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KENT STEGEMAN | ||||||||||||||
| SECRETARY/TREASURER & CFO | $158,901 | $0 | $18,910 | $0 | $0 | $0 | $8,963 | $0 | $5,677 | $0 | $192,451 | $0 | $0 | $0 |
| ROBERT LEY | ||||||||||||||
| NATIONAL SALES DIRECTOR | $114,560 | $0 | $24,790 | $0 | $3,854 | $0 | $7,482 | $0 | $18,597 | $0 | $169,283 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE SOCIETY AMENDED ITS BYLAWS DURING 2016. THE SECRETARY AND TREASURER POSITIONS HAVE BEEN ADDED AS DELEGATES AS THOSE POSITIONS ARE NO LONGER TRUSTEES. THE CHANGES TO THE BYLAWS ALSO GRANTS AUTHORITY TO THE BOARD OF TRUSTEES TO ESTABLISH PROPER COMPENSATION FOR KEY PERSONNEL AND GRANTS AUTHORITY TO THE BOARD OF TRUSTEES TO CHANGE THE BYLAWS BETWEEN CONVENTIONS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE WESTERN CATHOLIC UNION IS A NOT-FOR-PROFIT FRATERNAL BENEFIT SOCIETY WITH 26,642 MEMBERS AT THE CLOSE OF BUSINESS ON DECEMBER 31, 2016. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH BRANCH (MADE OF UP MEMBERS) ELECTS DELEGATES THAT ELECT THE BOARD OF DIRECTORS AT THE QUADRENNIAL CONVENTION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF TRUSTEES REVIEWS THE FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE TRUSTEES FILL OUT CONFLICT OF INTEREST FORMS AT THE NOVEMBER BOARD MEETING AND SUBMIT THEM TO THE SECRETARY. EMPLOYEES FILL OUT CONFLICT OF INTEREST FORMS ONCE A YEAR AND SUBMIT THEM TO THE PRESIDENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE CEO & CFO IS DETERMINED BY THE OFFICER REVIEW AND COMPENSATION COMMITTEE OF THE BOARD WHO REVIEW AND DISCUSS PERFOMANCE EVALUATIONS AND COMPARATIVE FINANCIAL INFORMATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XI, LINE 9: | CHANGE IN SURPLUS DUE TO REINSURANCE -43,258. CHANGE IN NONADMITTED ASSETS -54,604. CHANGE IN AVR 100,998. CHANGE IN FRATERNAL DEATH BENEFIT PROGRAM -299,086. OTHER -7,314. |
| FORM 990, PART XII, LINE 1: | THE SOCIETY USES THE REGULATORY BASIS. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |