SOUTHWEST RESEARCH INSTITUTE VOLUNTARY EES BENEFICIARY ASSOCIAT: Form 990, tax year 2015
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- Organization
- SOUTHWEST RESEARCH INSTITUTE VOLUNTARY EES BENEFICIARY ASSOCIAT (EIN 74-1966423)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-11-15
- IRS object ID
- 201603209349316660
- Schema version
- 2015v2.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-11-15T17:49:02-06:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 741966423 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Southwest Research Institute Voluntary | BusinessNameLine1Txt |
| Business Name Line2 | Employees' Beneficiary Association | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 2106845111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6220 Culebra Road | AddressLine1Txt |
| City | San Antonio | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 782285166 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BETH ANN RAFFERTY | PersonNm |
| Person Title | V.P. Finance | PersonTitleTxt |
| Phone | 2106845111 | PhoneNum |
| Signature | 2016-11-15 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Beth Ann Rafferty | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6220 Culebra Road | AddressLine1Txt |
| City | San Antonio | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78228 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $29,472,441 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | Provide health care benefits to members & eligible persons | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | 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 | $28,559,921 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $29,444,773 | CYProgramServiceRevenueAmt |
| PY Investment Income | $31,425 | PYInvestmentIncomeAmt |
| CY Investment Income | $27,668 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $28,591,346 | PYTotalRevenueAmt |
| CY Total Revenue | $29,472,441 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $28,537,921 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $29,254,773 | 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 | $11,058 | PYOtherExpensesAmt |
| CY Other Expenses | $11,247 | CYOtherExpensesAmt |
| PY Total Expenses | $28,548,979 | PYTotalExpensesAmt |
| CY Total Expenses | $29,266,020 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $42,367 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $206,421 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,443,805 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,650,226 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,443,805 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,650,226 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The plan is a self-funded plan that provides health care benefits (medical and dental) to active and retired employees of Southwest Research Institute and other eligible persons. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $29,254,773 | ExpenseAmt |
| Revenue | $29,444,773 | RevenueAmt |
| Desc | Medical and dental benefits for approximately 2,700 members and their dependents. | Desc |
| Total Program Service Expenses | $29,254,773 | TotalProgramServiceExpensesAmt |
| 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 | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | 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 | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| 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 | 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 | Beth Ann Rafferty | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2106845111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6220 Culebra Rd | AddressLine1Txt |
| City | San Antonio | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 782285166 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Institutional TrusteeInstitutionalTrusteeInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|---|
| JD Bates | ||||||||
| Director | 0.10 | Yes (X) | $0 | $375,354 | $0 | |||
| WD Downing | ||||||||
| Director | 2.00 | Yes (X) | $0 | $711,923 | $48,902 | 40.00 | ||
| Wayne S Alexander | ||||||||
| Director | 0.10 | Yes (X) | $0 | $33,500 | $0 | 1.00 | ||
| Eugene L Ames | ||||||||
| Director | 0.10 | Yes (X) | $0 | $34,000 | $0 | 1.00 | ||
| A Baker Duncan | ||||||||
| Director | 0.10 | Yes (X) | $0 | $31,500 | $0 | 1.00 | ||
| Roger R Hemminghaus | ||||||||
| Director | 0.10 | Yes (X) | $0 | $37,500 | $0 | 1.00 | ||
| Milton B Lee II | ||||||||
| Director | 0.10 | Yes (X) | $0 | $38,500 | $0 | 1.00 | ||
| Phillip J Pfeiffer | ||||||||
| Chairman | 0.10 | Yes (X) | $0 | $33,000 | $0 | 1.00 | ||
| Mary Ann Rankin | ||||||||
| Director | 0.10 | Yes (X) | $0 | $35,000 | $0 | 1.00 | ||
| John B Roberts | ||||||||
| Director | 0.10 | Yes (X) | $0 | $6,250 | $0 | 1.00 | ||
| Ricardo Romo | ||||||||
| Vice Chairman | 0.10 | Yes (X) | $0 | $63,250 | $0 | 1.00 | ||
| David S Zachry | ||||||||
| Director | 0.10 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| John C Korbell | ||||||||
| Director | 0.10 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| Frost National Bank | ||||||||
| Institutional Trustee | 1.00 | $11,247 | $0 | $0 | Yes (X) | |||
| BA Rafferty | ||||||||
| VP Finance | 4.00 | $0 | $385,403 | $44,087 | 40.00 | Yes (X) | ||
| Linda Boehme | ||||||||
| Treasurer | 2.00 | $0 | $218,699 | $39,362 | 40.00 | Yes (X) | ||
| Adam Hamilton | ||||||||
| President | 1.00 | $0 | $817,179 | $53,556 | 40.00 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $11,247 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,821,058 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $185,907 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Employer Contributions | 525100 | $18,478,237 | $18,478,237 |
| Employee Contributions | 525100 | $10,781,177 | $10,781,177 |
| Retiree & Cobra Contri | 525100 | $185,359 | $185,359 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $29,444,773 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,668 | TotalRevenueColumnAmt |
| Exclusion | $27,668 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,472,441 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $29,444,773 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $27,668 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,254,773 | TotalAmt |
| Program Services | $29,254,773 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Trustee Fees | Desc |
| Total | $11,247 | TotalAmt |
| Management And General | $11,247 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,266,020 | TotalAmt |
| Program Services | $29,254,773 | ProgramServicesAmt |
| Management And General | $11,247 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,443,805 | BOYAmt |
| EOY | $2,650,226 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,443,805 | BOYAmt |
| EOY | $2,650,226 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | 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 | $2,443,805 | BOYAmt |
| EOY | $2,650,226 | 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 | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,443,805 | BOYAmt |
| EOY | $2,650,226 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,443,805 | BOYAmt |
| EOY | $2,650,226 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $206,421 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $29,472,441 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $29,472,441 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $29,472,441 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $29,266,020 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $29,266,020 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $29,266,020 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | Southwest Research Institute Voluntary Employees' Beneficiary Association does not have any uncertain tax positions under ACS 740 "Income Tax" | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JD Bates | ||||||||||||||
| Director | $0 | $0 | $0 | $0 | $0 | $375,354 | $0 | $0 | $0 | $0 | $0 | $375,354 | $0 | $40,873 |
| WD Downing | ||||||||||||||
| Director | $0 | $574,559 | $0 | $58,536 | $0 | $78,828 | $0 | $26,780 | $0 | $22,122 | $0 | $760,825 | $0 | $0 |
| BA Rafferty | ||||||||||||||
| VP Finance | $0 | $317,936 | $0 | $32,977 | $0 | $34,490 | $0 | $26,780 | $0 | $17,307 | $0 | $429,490 | $0 | $0 |
| Linda Boehme | ||||||||||||||
| Treasurer | $0 | $193,907 | $0 | $18,742 | $0 | $6,050 | $0 | $19,852 | $0 | $19,510 | $0 | $258,061 | $0 | $0 |
| Adam Hamilton | ||||||||||||||
| President | $0 | $721,197 | $0 | $0 | $0 | $95,982 | $0 | $26,780 | $0 | $26,776 | $0 | $870,735 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 4b | FormAndLineReferenceDesc |
| Explanation | Southwest Research Institute (The Institute), a related organization, has a noncontributory defined benefit pension plan which is a grandfathered 457 plan, that was granted to Institute officers who were employed as of April 30, 1981. Benefits are provided through a group annuity contract. The last active participant, J. Dan Bates, the former President, retired in 2014 and received payments of $301,981 from this arrangement. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11 | Although control of the property and affairs of the organization is vested in the Board of Directors, the officers have been delegated the authority to manage the affairs of the organization. The Form 990 is provided to the officers of the organization prior to filing. |
| Form 990, Part VI, Section B, line 12c | Directors and officers of the organization are obligated under the conflict of interest policy to disclose all conflict of interest situations and to disclose all family and business relationships annually when completing the annual disclosure questionnaire. |
| Form 990, Part VI, Section C, line 19 | The governing documents and financial statements are available to the public upon the request of a member of the public. |
| Form 990, Part XII, Line 1: | The organization uses the modified cash basis of accounting. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Southwest Research Institute | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6220 Culebra Rd | AddressLine1Txt |
| City | San Antonio | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 782285166 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 741070544 | EIN |
| Primary Activities | Scientific Research | PrimaryActivitiesTxt |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 509(a)(2) | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| 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 | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Southwest Research Institute | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | S | TransactionTypeTxt |
| Involved | $18,478,237 | InvolvedAmt |
| Method Of Amount Determination | Employer contributions to VEBA | MethodOfAmountDeterminationTxt |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Southwest Research Institute Voluntary Employees' Beneficiaries Association (VEBA) provides the following statement of reasonable cause and a request for a waiver or abatement of any penalty assessed for failing to timely file the accompanying Form 990 for the 2015 tax year. The late filing of this Form 990 was due to reasonable cause and not due to willful neglect for the reasons explained below. VEBA has consistently made every effort to be in voluntary compliance with timely filing and other requirements that are the duties and obligations of the tax-exempt community. This particular instance of its Form 990 for 2015 tax year being filed late is, to the best of the VEBA's knowledge, the first time such an incident has happened.Statement of Reasonable CauseThis Form 990 is for a Voluntary Employee Benefit Association which is sponsored by Southwest Research Institute ("the Institute"), a nonprofit organization. The VEBA operates on a calendar year and the Form 990, which is initially due on May 15th, is generally prepared and filed in November, after obtaining extensions of time to file in May and August per the filing of Form 8868, Application for Extension of Time To File an Exempt Organization Return. As part of its consistent exercise of ordinary business care and prudence, the Institute has a two person tax department who consistently timely files numerous returns and maintains a control system utilizing an electronic due date calendar and tracking system. This system of internal controls has consistently worked well in the past. There are other returns which are due in July and August which were timely filed. The extensions are obtained to allow time for the completion of the audited financial statements for the medical plan funded by the VEBA in order to respond to various questions on the Form 990. Therefore, this Form 990 is scheduled for preparation by the November 15th extended due date.When preparing this Form 990 for 2015, it was discovered that, while a Form 8868 was filed in May to extend the due date to August 15, 2016, a subsequent Form 8868 was not filed in August to further extend the due date to November 15, 2016. We believe that this oversight was primarily due to an inadvertent glitch that occurred in the Institute's transition of the filing tickler system from one tracking system to another in July, 2016. The new tracking system captured the November 15th as the due date, rather than August 15th. Therefore, the August 15th reminder for filing the second extension did not transfer and no one realized that this extension was not filed.The Forms 990 for this VEBA for prior years have always been timely filed and this late filing is due to an inadvertent and unusual circumstance. We have reviewed the internal controls for the due date calendar and the tracking system and corrected the error to ensure that this does not occur again. Accordingly, a penalty on this incident will not serve to further promote voluntary compliance on the part of VEBA and reasonable cause exists for waiver/abatement of the penalty. ConclusionSection 6652(c) contemplates a penalty for failing to timely file a Form 990 information return. Subpart (c)(5) provides, however, that no such penalty shall be imposed if it is shown that such failure was due to reasonable cause. The facts establish that VEBA acted with ordinary business care and prudence to timely file federal extension requests in order to extend the deadline on its 2015 tax year return to November 15, 2016. VEBA believed its second extension request had been filed, and reasonably believed that the deadline had been extended as necessary.In light of the IRS's policy that penalties are used to enhance voluntary compliance, imposing penalties in this situation is unwarranted. There was never any intention to delay or deny the IRS the return or the information on the return. It was always the intention of VEBA to file a timely and complete return just as it has done in the past. For the foregoing reasons, we respectfully request pursuant to Section 6652(c)(5), that no penalty be imposed for the late filing of the accompanying Form 990 because the failure was due to reasonable cause. | ExplanationTxt |