SWOPE GROUP EMPLOYEE BENEFIT FUND: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
SWOPE GROUP EMPLOYEE BENEFIT FUND (EIN 31-0999192)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-10-12
IRS object ID
202002869349300205
Schema version
2019v5.1
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

FieldValueIRS element (for citing)
Return2020-10-12T07:41:36-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

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 Begin2019-01-01TaxPeriodBeginDt

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 HWYAddressLine1Txt
CityELIZABETHTOWNCityNm
State AbbreviationKYStateAbbreviationCd
ZIP42701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCARL SWOPEPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2707652181PhoneNum
Signature2020-10-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNICK SCHAEFERPreparerPersonNm
PTINP00449123PTIN
Phone5025830262PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address65.182.204.197IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-10-05IPDt
IP Tm13:18:08IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdF3F73D80FDCC34623B35E58749C2B13AB44AEA7FAtSubmissionCreationDeviceId
At Submission Filing Device Id87F4EA933F7EF5FBDF59A6165FF1F2E776A528C7AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCARL SWOPEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11100 N DIXIE HWYAddressLine1Txt
CityELIZABETHTOWNCityNm
State AbbreviationKYStateAbbreviationCd
ZIP42701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,748,161GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1980FormationYr
Legal Domicile StateKYLegalDomicileStateCd
Activity Or MissionMEDICAL EXPENSES FOR EMPLOYEESActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,808,466PYProgramServiceRevenueAmt
CY Program Service Revenue$1,748,161CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,808,466PYTotalRevenueAmt
CY Total Revenue$1,748,161CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$1,449,157PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$1,673,376CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$274,815PYOtherExpensesAmt
CY Other Expenses$396,410CYOtherExpensesAmt
PY Total Expenses$1,723,972PYTotalExpensesAmt
CY Total Expenses$2,069,786CYTotalExpensesAmt
PY Revenues Less Expenses$84,494PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$321,625CYRevenuesLessExpensesAmt
Total Assets BOY$1,169,944TotalAssetsBOYAmt
Total Assets EOY$848,319TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,169,944NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$848,319NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE MEDICAL AND PRESCRIPTION DRUG BENEFITS FOR PARTICIPATING EMPLOYEES AND THEIR ENROLLED DEPENDENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescMEDICAL EXPENSES FOR EMPLOYEESDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing Body0MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
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 WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MR RICHARD SWOPE
TRUSTEE0.50Yes (X)$0$0$0
MR CARL SWOPE
TRUSTEE0.50Yes (X)$0$0$0
MR DENNIS FANTE
TRUSTEE0.50Yes (X)$0$0$0
MR ROBERT SWOPE
TRUSTEE0.50Yes (X)$0$0$0
JENNIFER KESSLER
OFFICER1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

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$364,716CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PREMIUMS525100$1,711,926$1,711,926
PRESCRIPTION REBATES525100$29,446$29,446
COBRA REIMBURSEMENTS525100$6,789$6,789
FieldValueIRS element (for citing)
Total Program Service Revenue$1,748,161TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,748,161TotalRevenueColumnAmt
Related Or Exempt Func Income$1,748,161RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$1,673,376TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,200TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescCONTRACT ADMINISTRATORDesc
Total$389,210TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,069,786TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,080,444BOYAmt
EOY$848,319EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$89,500BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,169,944BOYAmt
EOY$848,319EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$1,169,944BOYAmt
EOY$848,319EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,169,944BOYAmt
EOY$848,319EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,169,944BOYAmt
EOY$848,319EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$321,625ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$1,748,161TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,748,161RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,748,161TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,069,786TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,069,786ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,069,786TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2RICHARD SWOPE, CARL SWOPE AND ROBERT SWOPE ARE RELATED.
FORM 990, PART VI, SECTION A, LINE 8ANO MEETINGS WERE HELD
FORM 990, PART VI, SECTION A, LINE 8BNO MEETINGS HELD
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990 IS DISTRIBUTED TO EACH MEMBER OF THE GOVERNING BODY ONCE APPROVED.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST THEY CAN BE VIEWED.
FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETCMR 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.
FORM 990, PART VIITHE 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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