SOUTHERN OPERATORS HEALTH FUND: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: SOUTHERN OPERATORS HEALTH FUND (EIN 43-2067325)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-10-17
IRS object ID: 201112909349301216
Schema version: 2010v3.4
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-10-17T11:37:48-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CLACK & ASSOCIATES PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3069 AMWILER RD STE 10	AddressLine1
City	ATLANTA	City
State	GA	State
ZIP Code	303602825	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	432067325	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SOUTHERN OPERATORS HEALTH FUND	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	SOUT	NameControl
Phone	6158590131	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2001 CALDWELL DR	AddressLine1
City	GOODELETTESVILLE	City
State	TN	State
ZIP Code	37072	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PHIL MCENTYRE	Name
Title	TRUSTEE	Title
Phone	6158590131	Phone
Date Signed	2011-10-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	TODD K GRAVITT	Name
Phone	7704463863	Phone
Date Prepared	2011-10-17	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	RUSSELL N BRITT	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2001 CALDWELL DR	AddressLine1
City	GOODELETTESVILLE	City
State	TN	State
ZIP Code	37072	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	13431140	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Trust	X	TypeOfOrganizationTrust
Activity Or Mission Description	THE PURPOSE OF THIS FUND IS TO MAINTAIN A PLAN OF BENEFITS WHICH PROVIDES DISABILITY, HOSPITALIZATION, AND MAJOR MEDICAL BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	10671399	ProgramServiceRevenuePriorYear
Program Service Revenue CY	12802422	ProgramServiceRevenueCY
Investment Income Prior Year	581414	InvestmentIncomePriorYear
Investment Income Current Year	628718	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	11252813	TotalRevenuePriorYear
Total Revenue Current Year	13431140	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	11517526	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	13761092	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	523506	OtherExpensePriorYear
Other Expenses Current Year	552337	OtherExpensesCurrentYear
Total Expenses Prior Year	12041032	TotalExpensesPriorYear
Total Expenses Current Year	14313429	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-788219	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-882289	RevenuesLessExpensesCY
Total Assets BOY	11423415	TotalAssetsBOY
Total Assets EOY	11621119	TotalAssetsEOY
Total Liabilities BOY	6313430	TotalLiabilitiesBOY
Total Liabilities EOY	7393423	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5109985	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4227696	NetAssetsOrFundBalancesEOY
Mission Description	THE PURPOSE OF THIS FUND IS TO MAINTAIN A PLAN OF BENEFITS WHICH PROVIDES DISABILITY, HOSPITALIZATION, AND MAJOR MEDICAL BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	13761092	Expense
Description	THE PURPOSE OF THIS FUND IS TO MAINTAIN A PLAN OF BENEFITS WHICH PROVIDES DISABILITY, HOSPITALIZATION, AND MAJOR MEDICAL BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN.	Description
Total Program Service Expense	13761092	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	SOUTHERN BENEFIT ADMINISTRATORS	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6158590131	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2001 CALDWELL DR	AddressLine1
City	GOODELETTESVILLE	City
State	TN	State
ZIP Code	37072	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
RUSSELL BRITT
TRUSTEE	X	0	0	0
PHIL MCENTYRE
TRUSTEE	X	0	0	0
ROBERT L SAMMONS
TRUSTEE	X	0	0	0
THOMAS MANLEY
TRUSTEE	X	0	0	0
FRANK KANE
TRUSTEE	X	0	0	0
MICHAEL WALL
TRUSTEE	X	0	0	0
DENNIS TAYLOR
TRUSTEE	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYERS CONTRIBUTIONS	12033953	12033953
EMPLOYEES CONTRIBUTIONS	976019	976019
EMPLOYERS PENALTIES	10868	10868
RECIPROCAL PAYMENTS	-218418	-218418

Field	Value	IRS element (for citing)
Total Program Service Revenue	12802422	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	628718	TotalRevenueColumn
Related Or Exempt Function Income	628718	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	13431140	TotalRevenueColumn
Related Or Exempt Function Income	13431140	RelatedOrExemptFunctionIncome

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	13761092	Total
Program Services	13761092	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	30634	Total
Management And General	30634	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	8620	Total
Management And General	8620	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	48917	Total
Management And General	48917	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	421650	Total
Management And General	421650	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	25109	Total
Management And General	25109	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	7839	Total
Management And General	7839	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9568	Total
Management And General	9568	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	14313429	Total
Program Services	13761092	ProgramServices
Management And General	552337	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1443032	BOY
EOY	1248171	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1318784	BOY
EOY	1363233	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	9481	BOY
EOY	6243	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	8652118	BOY
EOY	9003472	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	11423415	BOY
EOY	11621119	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	202633	BOY
EOY	191388	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	6110797	BOY
EOY	7202035	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	6313430	BOY
EOY	7393423	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5109985	BOY
EOY	4227696	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5109985	BOY
EOY	4227696	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11423415	BOY
EOY	11621119	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-882289	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	ESTIMATED LIABILITIES FOR FUTURE BEN	Description
Amount	$7,202,035	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	7202035	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS AVAILABLE FOR REVIEW BY THE BOARD OF TRUSTEES
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	EACH OFFICER IS REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN THE ANNUAL CONFLICT OF INTEREST STATEMENT.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	A PUBLIC DISCLOSURE COPY OF FORM 990 IS AVAILABLE FOR REVIEW AT 2001 CALDWELL DRIVE, GOODELETTESVILLE, TN 37072.