Employee Benefit Trust for Retirees of Spire MO West Div of Spire MO Inc Covered by a Coll (EIN 742582800) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2002

Legal Domicile

Principal Officer

Boyan Lalov

Phone

3143420551

Tax Period

2023-10-01 to 2024-09-30

Employee Benefit Trust for Retirees of Spire MO West Div of Spire MO Inc Covered by a Coll, founded in 2002, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2023. Revenue grew 17% year-over-year, indicating healthy expansion. Expenses of $2.7M exceeded revenue, resulting in a 148% operating deficit.

Mission

The VEBA Trust is the funding vehicle for the plan sponsor's payments to provide health and dental care to employees, dependents, and retirees of the Spire Missouri West division of SPire Missouri Inc, and to provide tax free reimbursements of qualified medical and dependent care expenses of Spire Missouri West division employees.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $234,968

Investment Income $844,793

Other Revenue $0

TOTAL REVENUE $1,079,761

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $5,464

TOTAL EXPENSES $2,676,823

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,079,761	$925,633	+0.2%
Expenses	$2,676,823	$2,139,716	+0.3%
Net Income	$-1,597,062	$-1,214,083	+0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
US Bank	Bank	0.0		$0	$0	$0

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	$1,079,761	$2,676,823	$6,269,964	$-1,597,062
2023	$925,633	$2,139,716	$7,174,364	$-1,214,083
2022	$1,940,184	$3,129,143	$8,180,113	$-1,188,959
2021	$2,241,568	$3,666,462	$11,912,000	$-1,424,894
2020	$2,206,979	$4,003,195	$12,420,084	$-1,796,216

Employee Benefit Trust for Retirees of Spire MO West Div of Spire MO Inc Covered by a Coll