Whitaker Construction Group Employee Health Benefit Tr
Public records raise at least one point you should look into before giving.
What it says it does
TO ADMINISTER EMPLOYEES HEALTH, DENTAL, AND LIFE INSURANCE PREMIUMPAYMENTS, WITH THE COLLECTION OF BENEFITS EARNED THROUGH PREVAILINGWAGES FOR FIELD EMPLOYEES AND ADDITIONAL CONTRIBUTIONS FROM THEEMPLOYER (PLAN SPONSOR). THOSE FUNDS EARNED BY THE EMPLOYEES AND PROVIDED BY THE EMPLOYER ARE TRACKED BY INDIVIDUAL EMPLOYEE, AND AREUSED TO PAY THE EMPLOYEES MONTHLY HEALTH AND DENTAL INSURANCE PREMIUMSWHEN DUE. BALANCES ARE PAID OUT TO THE EMPLOYEE UPON TERMINATION ANDISSUED A FORM 1099.
- Income
- $461,955
- Spending
- $423,165
- Employees
- 0
- Highest pay
- $208,364, trustee
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. How we rate
Governance
This return does not answer enough of the governance questions to score.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $402,031 spent. THE VAST MAJORITY OF REVENUES AND EXPENSES ARE GENERATED BY THEOPERATIONS OF THE EMPLOYEE BENEFIT TRUSTS (EBT) PLAN SPONSOR(EMPLOYER). THE REVENUE NOTED ABOVE CONSISTS OF DEPOSITS MADE BY THEEMPLOYER TO THE EBT ACCOUNT, WHICH IS TRACKED BY EMPLOYEE. THECALCULATION OF THE AMOUNTS DEPOSITED BY THE EMPLOYER ARE BASED ON THEAPPLICABLE RATES SET FORTH BY THE CALIFORNIA DEPARTMENT OF INDUSTRIALRELATIONS (CA DIR). CA DIR RATES DEPEND ON THE CRAFT PERFORMED BY THEEMPLOYEE ON PREVAILING WAGE-BASED JOBS. CONTRACTS THAT REQUIREPREVAILING WAGE RATES PAID TO THEIR EMPLOYEES ARE USUALLY WITHMUNICIPALITIES THAT RECEIVE THEIR PROJECT FUNDING FROM TAXPAYERDOLLARS. THE HEALTH PORTION OF THESE FRINGE BENEFITS ARE CALCULATED,ACCRUED, AND DEPOSITED TO THE EBTS BANK ACCOUNT MONTHLY BY THE EMPLOYER (EVEN THOUGH DEPOSITS ARE ONLY REQUIRED TO BE MADE QUARTERLY).THESE INDIVIDUALLY TRACKED FUNDS ARE THEN USED TO PAY FOR THEEMPLOYEES HEALTH AND DENTAL INSURANCE PREMIUMS. THE EMPLOYEE ALSOCONTRIBUTES AN ADDITIONAL AMOUNT BASED ON THE PERCENTAGE OF PRIVATEWAGE-BASED HOURS WORKED, DUE TO THE FACT THAT THE CA DIR SPECIFIES THATTHE PREVAILING WAGE BENEFITS EARNED CANNOT BE USED TO PAY FOR THEENTIRE PORTION OF THE EMPLOYEES PREMIUM, IF HE/SHE HAD PRIVATE WAGEEARNINGS IN THE SAME PERIOD. THUS, THE EXPENSES CONSIST OF THE HEALTHAND DENTAL INSURANCE PREMIUMS THAT ARE PAID OUT OF THE EBT.
- $21,134 spent. REPORTED SEPARATELY FROM THE AMOUNTS NOTED ABOVE IN SECTION 4A, AREAMOUNTS THAT WERE PAID BY THE EMPLOYEE TO THE EBT PLAN, TOWARDS THEEMPLOYEES ACCOUNT, IN ORDER TO PROVIDE A SUFFICIENT BALANCE TO COVERTHEIR PREMIUMS DUE. THESE DEPOSITS ARE REQUIRED BY THE EMPLOYEE ATTIMES WHEN THE EMPLOYEE HAS NOT WORKED A SUFFICIENT NUMBER OF HOURSDURING THE MONTH TO COVER HIS/HER PREMIUMS DUE. FOR INSTANCE, IF THEREIS NOT ENOUGH WORK AVAILABLE TO THE EMPLOYEE, AND THE EMPLOYEES EBTBALANCE CANNOT COVER THEIR HEALTH AND DENTAL INSURANCE PREMIUMS, THEEMPLOYEE MUST COVER THE BALANCE OF THEIR PREMIUMS DUE BY DEPOSITINGADDITIONAL FUNDS TO THEIR EBT ACCOUNT. BY WORKING AN AVERAGE OF 40HOURS PER WEEK, THE EMPLOYEE IN ENSURED THAT HIS/HER PREMIUMS WILL BECOVERED BY THE AMOUNTS EARNED EITHER THROUGH THEIR PREVAILING WAGE HOURS WORKED ON PUBLIC CONTRACTS, OR FOR HOURS WORKED ON PRIVATE JOBS,WHICH THE PROPER PERCENTAGE OF THEIR PREMIUMS ARE COVERED BY THEEMPLOYER.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(9) employees' beneficiary association.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Caution.
The IRS master file records contributions to this 501(c)(9) employees' beneficiary association as not deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.