Construction Labor Benefit Trust Fund FY2020 filing

Not tax-deductible

Santa Rosa, CAMutual-benefit / member-servingMutual/Membership EIN 47-3467771Revenue $432K in FY2020

On file with the IRS707 Aviation Blvd, 95403-1024 · Santa Rosa, CATax-exempt since Apr 2016

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To provide health, dental and life insurance benefits to the employees, spouses and dependents as applicable for the employees of western water constructors, INC. (employer/sponsor)

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $354 a year · under 1% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 2 voting members
Looks good: 2 of 2 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$432K
Spent
$452K
To programs
100%
Net assets
$63K
By yearFY2020–FY2025
Revenue
$432K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$432K
FY2021$454K
FY2022$419K
FY2023$374K
FY2024$293K
FY2025$263K
Expenses
$452K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$452K
FY2021$471K
FY2022$396K
FY2023$405K
FY2024$317K
FY2025$197K
Net assets
$63K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$63K
FY2021$46K
FY2022$69K
FY2023$39K
FY2024$15K
FY2025$80K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2016.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $452K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
See Construction Labor Benefit Trust Fund executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers health, dental, and life insurance benefits to employees and their families.

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Provided by the organization

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1 program · $452K · in their own filed words · FY2020
01

Payment of health, dental and life insurance premiums

$452Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$432K
Ln 12
Fees for servicesLn 2g$432K
Money outPt IX
$452K
Ln 25
Programscol B$452K
Owns and owesPt X
$63K
net assets · Ln 32
Cash and savingsLn 1–2$63K
Total assetsLn 16$63K
LiabilitiesLn 26$0
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$432K
Total revenueLn 12$432K
Assets in detailPt X, end of year
CashLn 1$63K
SavingsLn 2$0
Cash and savings togetherLn 1–2$63K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$63K
LiabilitiesLn 26$0
Net assetsLn 32$63K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$83K$63K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$83K$63K
LiabilitiesLn 26$0$0
Net assetsLn 32$83K$63K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$452K$452K
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$35$35$0$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$0$0$0$0
Total functional expensesLn 25$452K$452K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $263K$197K$66K$80K 990 PDF
FY2024 $293K$317K−$24K$15K 990 PDF
FY2023 $374K$405K−$30K$39K 990 PDF
FY2022 $419K$396K$23K$69K 990 PDF
FY2021 $454K$471K−$17K$46K 990 PDF
FY2020 Viewing $432K$452K−$20K$63K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $432,078 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $224,030$0
I-9 Program service revenuePrior year $0$432,078
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $224,030$432,078
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $228,843$451,615
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $10$35
I-18 Total expensesPrior year $228,853$451,650
I-19 Revenue less expensesPrior year −$4,823−$19,572
Part VI · Governance 2 of 2 board members independent, 4 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members2
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $432,078 across 14 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $432,078 · Unrelated business $0 · Excluded from tax $0$432,078
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $432,078 · Unrelated business $0 · Excluded from tax $0$432,078
Part IX · Statement of functional expenses $451,650 across 13 lines filed
IX-4 Benefits paid to or for membersPrograms $451,615$451,615
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $35 · Management $0 · Fundraising $0$35
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $451,650 · Management $0 · Fundraising $0$451,650
Part X · Balance sheet $63,047 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $82,619$63,047
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $82,619$63,047
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $82,619$63,047
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $82,619$63,047
X-33 Total liabilities and net assetsStart of year $82,619$63,047
Part XI · Reconciliation of net assets $63,047 net assets at year end
XI-1 Total revenue$432,078
XI-2 Total expenses$451,650
XI-3 Revenue less expenses−$19,572
XI-4 Net assets at start of year$82,619
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$63,047

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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