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SWOPE GROUP EMPLOYEE BENEFIT FUND: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
SWOPE GROUP EMPLOYEE BENEFIT FUND (EIN 31-0999192)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-10-12
IRS object ID
202202859349300010
Schema version
2021v4.0
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

FieldValueIRS element (for citing)
Return2022-10-12T08:14:25-04:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN610713437PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOWDEN & WOOD PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1304 MIDDLETOWN PARK PLACEAddressLine1Txt
CityLOUISVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP402432555ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310999192EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SWOPE GROUP EMPLOYEE BENEFIT FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSWOPBusinessNameControlTxt
Phone2707652181PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11100 N DIXIE HIGHWAYAddressLine1Txt
CityELIZABETHTOWNCityNm
State AbbreviationKYStateAbbreviationCd
ZIP42701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMR CARL SWOPEPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2707652181PhoneNum
Signature2022-10-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCARLPersonFirstNm
Person LastSWOPEPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNICHOLAS M SCHAEFERPreparerPersonNm
PTINP00449123PTIN
Phone5025830262PhoneNum
Preparation2022-10-07PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMR CARL SWOPEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11100 N DIXIE HWYAddressLine1Txt
CityELIZABETHTOWNCityNm
State AbbreviationKYStateAbbreviationCd
ZIP42701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,523,651GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1980FormationYr
Legal Domicile StateKYLegalDomicileStateCd
Activity Or MissionTO PROVIDE MEDICAL EXPENSES FOR EMPLOYEESActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,075,454PYProgramServiceRevenueAmt
CY Program Service Revenue$2,523,651CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,075,454PYTotalRevenueAmt
CY Total Revenue$2,523,651CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$1,893,251PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$1,604,991CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$418,233PYOtherExpensesAmt
CY Other Expenses$465,706CYOtherExpensesAmt
PY Total Expenses$2,311,484PYTotalExpensesAmt
CY Total Expenses$2,070,697CYTotalExpensesAmt
PY Revenues Less Expenses-$236,030PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$452,954CYRevenuesLessExpensesAmt
Total Assets BOY$612,289TotalAssetsBOYAmt
Total Assets EOY$1,065,243TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$612,289NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,065,243NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE MEDICAL AND PRESCRIPTION DRUG BENEFITS FOR PARTICIPATING EMPLOYEES AND THEIR ENROLLED DEPENDENTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescMEDICAL EXPENSES FOR EMPLOYEESDesc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CREATIVE AUTOMOTIVE SOLUTIONS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2707652181PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11100 NORTH DIXIE HIGHWAYAddressLine1Txt
CityELIZABETHTOWNCityNm
State AbbreviationKYStateAbbreviationCd
ZIP42701ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MR DENNIS FANTE
TRUSTEE0.5040.00Yes (X)$0$0$0
MR RICHARD SWOPE
TRUSTEE0.502.00Yes (X)$0$0$0
MR CARL SWOPE
TRUSTEE0.5040.00Yes (X)$0$0$0
MR ROBERT SWOPE
TRUSTEE0.502.00Yes (X)$0$0$0
JENNIFER KESSLER
OFFICER1.0040.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ANTHEMBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line113550 TRITON PARK BLVDAddressLine1Txt
CityLOUISVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP40223ZIPCd
FieldValueIRS element (for citing)
ServicesPLAN MANAGEMENTServicesDesc
Compensation$346,513CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PREMIUMS525100$2,455,185$2,455,185
PRESCRIPTION REBATES525100$64,314$64,314
COBRA REIMBURSEMENTS525100$4,152$4,152
FieldValueIRS element (for citing)
Total Program Service Revenue$2,523,651TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,523,651TotalRevenueColumnAmt
Related Or Exempt Func Income$2,523,651RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$1,604,991TotalAmt
Program Services$1,604,991ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,600TotalAmt
Management And General$15,600ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescCONTRACT ADMINISTRATORDesc
Total$450,106TotalAmt
Program Services$450,106ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,070,697TotalAmt
Program Services$2,055,097ProgramServicesAmt
Management And General$15,600ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$612,289BOYAmt
EOY$1,065,243EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$612,289BOYAmt
EOY$1,065,243EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$612,289BOYAmt
EOY$1,065,243EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$612,289BOYAmt
EOY$1,065,243EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$612,289BOYAmt
EOY$1,065,243EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$452,954ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$2,523,651TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$2,523,651RevenueSubtotalAmt
Total Revenue Per Form990$2,523,651TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,070,697TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$2,070,697ExpensesSubtotalAmt
Total Expenses Per Form990$2,070,697TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 2RICHARD SWOPE TRUSTEE CARL SWOPE TRUSTEE ROBERT SWOPE TRUSTEE
FORM 990, PAGE 6, PART VI, LINE 8ANO MEETINGS WERE HELD
FORM 990, PAGE 6, PART VI, LINE 8BNO MEETINGS HELD
FORM 990, PAGE 6, PART VI, LINE 11BA COPY OF THE FORM 990 IS DISTRIBUTED TO EACH MEMBER OF THE GOVERNING BODY ONCE APPROVED.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST THEY CAN BE VIEWED.
FORM 990, PART VIIMR. RICHARD SWOPE - 6514 DIXIE HWY, LOUISVILLE, KY 40258 MR. CARL SWOPE - 1100 N. DIXIE HWY, ELIZABETHTOWN, KY 42701 MR. DENNIS FANTE - 6514 DIXIE HWY, LOUISVILLE, KY 40258 MR. ROBERT SWOPE - 1100 N. DIXIE HWY, ELIZABETHTOWN, KY 42701 THE DIRECTORS AND OFFICER ARE FAIRLY COMPENSATED BY THE EMPLOYERS SPONSORING AND CONTRIBUTING TO THE ORGANIZATION. PER FORM 990 INSTRUCTIONS, THESE ORGANIZATIONS AND COMPENSATION SHOULD BE REPORTED. NO COMPENSATION IS PROVIDED BY THE SWOPE GROUP EMPLOYEE BENEFIT FUND. THIS INFORMATION CAN BE FURNISHED IN THE EVENT OF AN IRS REVIEW.

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