WHITAKER CONSTRUCTION GROUP INC EMPLOYEE BENEFIT TRUST

EIN: 364684548 Mutual Benefit

PASO ROBLES, CA

Total Revenue
$461,955
Total Expenses
$423,165
Total Assets
$337,489
Net Assets
$336,575
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Principal Officer
MATTHEW BOUSMAN
Phone
8052264020
Tax Period
2024-01-01 to 2024-12-31

WHITAKER CONSTRUCTION GROUP INC EMPLOYEE BENEFIT TRUST is a small nonprofit in the Mutual Benefit sector that reported $462K in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. Expenses of $423K left a modest 8% surplus.

Mission

TO ADMINISTER EMPLOYEES HEALTH, DENTAL, AND LIFE INSURANCE PREMIUMPAYMENTS, WITH THE COLLECTION OF BENEFITS EARNED THROUGH PREVAILINGWAGES FOR FIELD EMPLOYEES AND ADDITIONAL CONTRIBUTIONS FROM THEEMPLOYER (PLAN SPONSOR). THOSE FUNDS EARNED BY THE EMPLOYEES AND PROVIDED BY THE EMPLOYER ARE TRACKED BY INDIVIDUAL EMPLOYEE, AND AREUSED TO PAY THE EMPLOYEES MONTHLY HEALTH AND DENTAL INSURANCE PREMIUMSWHEN DUE. BALANCES ARE PAID OUT TO THE EMPLOYEE UPON TERMINATION ANDISSUED A FORM 1099.

Program Service Accomplishments

Program 1
Expenses: $402,031 Revenue: $437,978

THE VAST MAJORITY OF REVENUES AND EXPENSES ARE GENERATED BY THEOPERATIONS OF THE EMPLOYEE BENEFIT TRUSTS (EBT) PLAN SPONSOR(EMPLOYER). THE REVENUE NOTED ABOVE CONSISTS OF DEPOSITS MADE BY THEEMPLOYER...

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THE VAST MAJORITY OF REVENUES AND EXPENSES ARE GENERATED BY THEOPERATIONS OF THE EMPLOYEE BENEFIT TRUSTS (EBT) PLAN SPONSOR(EMPLOYER). THE REVENUE NOTED ABOVE CONSISTS OF DEPOSITS MADE BY THEEMPLOYER TO THE EBT ACCOUNT, WHICH IS TRACKED BY EMPLOYEE. THECALCULATION OF THE AMOUNTS DEPOSITED BY THE EMPLOYER ARE BASED ON THEAPPLICABLE RATES SET FORTH BY THE CALIFORNIA DEPARTMENT OF INDUSTRIALRELATIONS (CA DIR). CA DIR RATES DEPEND ON THE CRAFT PERFORMED BY THEEMPLOYEE ON PREVAILING WAGE-BASED JOBS. CONTRACTS THAT REQUIREPREVAILING WAGE RATES PAID TO THEIR EMPLOYEES ARE USUALLY WITHMUNICIPALITIES THAT RECEIVE THEIR PROJECT FUNDING FROM TAXPAYERDOLLARS. THE HEALTH PORTION OF THESE FRINGE BENEFITS ARE CALCULATED,ACCRUED, AND DEPOSITED TO THE EBTS BANK ACCOUNT MONTHLY BY THE EMPLOYER (EVEN THOUGH DEPOSITS ARE ONLY REQUIRED TO BE MADE QUARTERLY).THESE INDIVIDUALLY TRACKED FUNDS ARE THEN USED TO PAY FOR THEEMPLOYEES HEALTH AND DENTAL INSURANCE PREMIUMS. THE EMPLOYEE ALSOCONTRIBUTES AN ADDITIONAL AMOUNT BASED ON THE PERCENTAGE OF PRIVATEWAGE-BASED HOURS WORKED, DUE TO THE FACT THAT THE CA DIR SPECIFIES THATTHE PREVAILING WAGE BENEFITS EARNED CANNOT BE USED TO PAY FOR THEENTIRE PORTION OF THE EMPLOYEES PREMIUM, IF HE/SHE HAD PRIVATE WAGEEARNINGS IN THE SAME PERIOD. THUS, THE EXPENSES CONSIST OF THE HEALTHAND DENTAL INSURANCE PREMIUMS THAT ARE PAID OUT OF THE EBT.

Program 2
Expenses: $21,134 Revenue: $18,448

REPORTED SEPARATELY FROM THE AMOUNTS NOTED ABOVE IN SECTION 4A, AREAMOUNTS THAT WERE PAID BY THE EMPLOYEE TO THE EBT PLAN, TOWARDS THEEMPLOYEES ACCOUNT, IN ORDER TO PROVIDE A SUFFICIENT BALANCE TO...

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REPORTED SEPARATELY FROM THE AMOUNTS NOTED ABOVE IN SECTION 4A, AREAMOUNTS THAT WERE PAID BY THE EMPLOYEE TO THE EBT PLAN, TOWARDS THEEMPLOYEES ACCOUNT, IN ORDER TO PROVIDE A SUFFICIENT BALANCE TO COVERTHEIR PREMIUMS DUE. THESE DEPOSITS ARE REQUIRED BY THE EMPLOYEE ATTIMES WHEN THE EMPLOYEE HAS NOT WORKED A SUFFICIENT NUMBER OF HOURSDURING THE MONTH TO COVER HIS/HER PREMIUMS DUE. FOR INSTANCE, IF THEREIS NOT ENOUGH WORK AVAILABLE TO THE EMPLOYEE, AND THE EMPLOYEES EBTBALANCE CANNOT COVER THEIR HEALTH AND DENTAL INSURANCE PREMIUMS, THEEMPLOYEE MUST COVER THE BALANCE OF THEIR PREMIUMS DUE BY DEPOSITINGADDITIONAL FUNDS TO THEIR EBT ACCOUNT. BY WORKING AN AVERAGE OF 40HOURS PER WEEK, THE EMPLOYEE IN ENSURED THAT HIS/HER PREMIUMS WILL BECOVERED BY THE AMOUNTS EARNED EITHER THROUGH THEIR PREVAILING WAGE HOURS WORKED ON PUBLIC CONTRACTS, OR FOR HOURS WORKED ON PRIVATE JOBS,WHICH THE PROPER PERCENTAGE OF THEIR PREMIUMS ARE COVERED BY THEEMPLOYER.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $456,426
Investment Income $5,529
Other Revenue $0
TOTAL REVENUE $461,955

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $423,165
Other Expenses $21,134
TOTAL EXPENSES $423,165

Year-over-Year Comparison

2024 2023 Change
Revenue $461,955 $527,296 -0.1%
Expenses $423,165 $475,236 -0.1%
Net Income $38,790 $52,060 -0.3%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
2
Independent Members
N/A
Employees
N/A
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
1
$208,364
Total Directors
1
$208,364
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MATTHEW BOUSMAN Trustee 1.00
Officer Director
$0 $0 $208,364
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $461,955 $423,165 $337,489 $38,790
2023 $527,296 $475,236 $297,785 $52,060
2022 $360,319 $362,768 $245,725 $-2,449
2021 $313,098 $249,156 $248,174 $63,942
2020 $333,099 $340,269 $184,232 $-7,170
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