2019-10-04T09:53:07-05:00 2018-12-31 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2018-01-01 806225704 ECO VEBA Trust % JOHN TERECH ECOV 7194752448 3003 SW Newberry Ct Palm City FL 34990 JOHN TERECH committee chair 7194752448 2019-10-04 true Adam R Smith CPA P00958966 7194714290 167.68.126.162 84022720192775000002 2019-10-04 P B297EB62ACBDF2C63341018967E8037D5137B826 08B52B7BF4A97A406DD856F66F395C52F40C336D 2018 2020-01-14 16:20:31Z JOHN TERECH 3003 SW Newberry Ct Palm City FL 34990 21051148 false X www.eco-pres.org X 2012 CO THE TRUST IS ORGANIZED WITH THE PURPOSE OF SERVING AS A VEHICLE TO FUND EMPLOYEE WELFARE BENEFIT PLANS FOR EMPLOYEES OF ALL MEMBER CONGREGATIONS OF ECO AND FOP. 6 5 0 4 0 0 0 17785941 20364096 37522 99372 0 0 17823463 20463468 0 0 14920619 20095874 0 0 0 0 0 1563815 1931345 16484434 22027219 1339029 -1563751 7247384 6311126 1832915 2418463 5414469 3892663 X THE TRUST IS ORGANIZED WITH THE PURPOSE OF SERVING AS A VEHICLE TO FUND EMPLOYEE WELFARE BENEFIT PLANS FOR EMPLOYEES OF ALL MEMBER CONGREGATIONS OF ECO: A COVENANT ORDER OF EVANGELICAL PRESBYTERIANS (ECO) AND OF PARTICIPATING MEMBER CONGREGATIONS OF FELLOWSHIP OF PRESBYTERIANS (FOP). false false EMPLOYEE WELFARE BENEFIT PLAN ADMINISTRATION AND OPERATION false false false false false false false false false false false false false false false true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 6 5 false false false false true true true true true false false true true true true false false false false false X JOHN TERECH 7194714420 3003 SW NEWBERRY CT Palm City FL 34990 BRENDA SMITH committee member 1.0 0.0 X 0 0 0 J RANDOLPH BARE COMMITTEE MEMBER 1.0 0.0 X 0 0 0 RICHARD YOUNG COMMITTEE MEMBER 1.0 0.0 X 0 0 0 MICHAEL TEMPLETON COMMITTEE MEMBER 1.0 0.0 X 0 0 0 JOHN TERECH committee chair 20.0 40.0 X X 0 70566 114410 Alison Murray committee member 1.0 0.0 X 0 0 0 0 70566 114410 0 false true false NFP 730 campus drive suite 100 COLORADO SPRINGS CO 80920 accounting services 1428590 HealthComp 621 Santa Fe Ave FRESNO CO 93721 Benefit Admin Svcs 351506 2 0 PARTICIPANT CONTRIBUTIONS 900099 20364096 20364096 20364096 243649 243649 0 0 0 0 0 443403 587680 -144277 -144277 -144277 0 0 0 0 0 0 0 0 0 0 20463468 20364096 0 99372 0 0 0 20095874 0 0 0 0 0 0 0 60424 24108 0 0 16579 1830234 0 0 0 0 0 0 0 0 0 0 0 0 22027219 0 670262 4379611 2377227 0 0 297357 608728 0 0 0 0 0 0 0 0 0 0 0 0 2570416 2654909 0 0 0 0 0 0 0 0 7247384 6311126 325418 478447 0 0 1507497 1940016 0 0 0 0 0 0 0 0 0 0 0 0 1832915 2418463 X 5414469 3892663 0 0 0 0 5414469 3892663 7247384 6311126 -1563751 41945 X false true true false 20505413 41945 41945 20463468 20463468 22027219 22027219 22027219 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. false false false JOHN TERECH committee chair 0 70566 0 0 0 0 0 13500 0 100910 0 184976 Schedule J, part I, line 3 Officer compensation is paid by a related organization, ECO: a covenant order of presbyterians. The related organization's Personnel and compensation committee analyzes comparable salaries across similar religious institutions and makes a recommendation to the synod executive council, which is incorporated into the budget for the next fiscal/calendar year. Form 990, Part VI, Section B, line 11b Process to Review the Form 990: THE FORM 990 IS PREPARED BY A THIRD PARTY PREPARER. A COPY OF THE FORM 990 IS REVIEWED BY THE CHAIR AND PROVIDED TO THE COMMITTEE MEMBERS PRIOR TO FILING THE RETURN WITH THE IRS. Form 990, Part VI, Section B, line 12c Process for Monitoring Compliance with Conflict of Interest Policy: ALL COMMITTEE MEMBERS MUST ANNUALLY SIGN A DISCLOSURE STATING POTENTIAL CONFLICTS OF INTEREST. THIS DISCLOSURE STATEMENT IS REQUIRED TO BE UPDATED ANY TIME THERE IS A CONFLICT OF INTEREST UNDER THE POLICY. ADDITIONALLY, ONLY DISINTERESTED COMMITTEE MEMBERS MAY VOTE ON A POTENTIAL TRANSACTION THAT INVOLVES THE ECO VEBA TRUST AND A COMMITTEE MEMBER WITH THE CONFLICT OF INTEREST. Form 990, Part VI, Section C, line 19 Governing Documents Available to the Public: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VI, Section A, Line 6 Members: For purposes of Form 990, the Trust has members who, pursuant to the governing documents, have the right to participate in the Trust's governance. Form 990, Part VI, Section A, Line 7a Members who can elect members of the governing body: ECO: a Covenant Order of Evangelical Presbyterians (ECO) shall determine whether the Trustee shall be a bank or other similar independent commercial entity authorized by state law to perform the Trustee functions required under the Trust Agreement, or a committee of individuals appointed by ECO and by representatives of the ECO VEBA Trust membership. ECO may determine that the Trustee of this ECO VEBA Trust will be a committee of not less than four individuals, half of whom shall be appointed by ECO and the remainder appointed by representatives of the members of the ECO VEBA Trust. Form 990, Part VI, Section A, Line 7b Decisions of governing body subject to approval by members: ECO may, at any time and from time to time, pursuant to authorization of the ECO governing body (a) amend in whole or in part any or all of the provisions of the Trust Agreement, or (b) terminate the Trust Agreement and the trust created; provided, however, that no amendment which affects the rights, duties or responsibilities of the Trustee may be made without the Trustee's consent, nor may any modification or amendment be made that would permit any part of the corpus or income of the Trust Fund to be used for, or diverted to, purposes other than for the exclusive benefit of the eligible participants under the Plan, their eligible dependents and their designated beneficiaries and/or for the payment of administrative expenses of the Plan or Trust. In no event shall the assets of the Trust Fund be returned to ECO or any Employer upon termination of the Trust. ECO A COVENANT ORDER OF PRESBYTERIANS 5290 OVERPASS ROAD SUITE 117 SANTA BARBARA CA 93111 453539663 church CA 501(c)(3) line 1 NA false FELLOWSHIP OF PRESBYTERIANS 8134 New Lagrange Rd Ste 227 Louisville KY 40222 453539879 CHURCH CO 501(C)(3) LINE 1 NA false false false false false false false false false false false false true false false true false false false false