{"success":true,"data":{"_id":311333051,"filings":[{"Organization":{"value":null,"Person":["William E Rutz","Mark R Gillming","Kathleen C Daly"],"Title":["Trustee","Trustee","Trustee"],"Hours":[0.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide medical benefits to eligible full-time salaried employees of messer construction company.","year":2014,"name":"Messer Construction Company Health Care Plan","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"E Paul Hitter Jr","year_formation":1990,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"5158 Fishwick Drive, Cincinnati, OH, 45216, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45216},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":6048,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":5140851,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5126710,"Total revenue":{"value":5126710,"Company Contributions":3601052,"Participant Contributio":1520577,"Cobra Contribution":5081},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6048,"Investment income total":6048,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":8093,"Other total":8093,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4700881,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":3616159,"Benefits paid to members Total":3616159},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1084722,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1084722,"Stop Loss Insurance Fee":721148,"Administrative Fees":363574},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1417418,"Non-interest bearing cash":0,"Savings and temp cash investments":1417418,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1417418,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1417418,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08558310676578644,"percentile":0.59752757414944},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.30152177857724966,"percentile":0.16343526076545306},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5093243673370068,"percentile":0.34491777929810574}},"source_xml":"201523099349300212_public.xml"},{"Organization":{"value":null,"Person":["Mark R Gillming","Nicholas Apanius","Theresa Cappel"],"Title":["Trustee","Trustee","Trustee"],"Hours":[0.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide medical benefits to eligible full-time salaried and hourly employees of messer construction company.","year":2019,"name":"Messer Construction Company Health Care Plan","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1990,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"643 W Court Street, Cincinnati, OH, 45203, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45203},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":13908413,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":12109925,"Total revenue":{"value":12109925,"Company Contributions":9616034,"Participant Contributio":2411717,"Cobra Contributions":82174},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5137,"Investment income total":5137,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1793351,"Other total":1793351,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":14730079,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":12744676,"Benefits paid to members Total":12744676},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1985403,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1985403,"Stop Loss Insurance Premiums":1322540,"Administrative Fees":662863},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":854455,"Non-interest bearing cash":854455,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":854455,"Net assets without donor restriction":854455,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05907690546721614,"percentile":0.27194788980489654},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.05800749609014317,"percentile":0.04871369910103735},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.20018165034439966,"percentile":0.8966314664301507},"Asset Growth":{"score":-0.036083241488492734,"percentile":0.1958721294865156},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.45697626773703975,"percentile":0.225222747937508}},"source_xml":"202033469349300513_public.xml"},{"Organization":{"value":null,"Person":["Alex Munoz","Theresa Cappel","Nicholas Apanius","Matthew Barney"],"Title":["Trustee","Trustee","Trustee","Trustee"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide medical benefits to eligible full time salaried and hourly employees of messer construction company.","year":2024,"name":"MESSER CONSTRUCTION COMPANY HEALTH CARE PLAN","phone":5132421541,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Matthew Barney","year_formation":1990,"state_legal_domicile":"OH","total_volunteers":3,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"643 WEST COURT STREET, CINCINNATI, OH, 45203, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":45203},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":17828741,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":15835500,"Total revenue":{"value":15835500,"VARIOUS":15835500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":195098,"Investment income total":195098,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1798143,"Other total":1798143,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":16617723,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":14865538,"Benefits paid to members Total":14865538},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1752185,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":877360,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":874825,"Administrative Fees":0},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":5189348,"Non-interest bearing cash":5189348,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":5189348,"Net assets without donor restriction":5189348,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06792504305267545,"percentile":0.5631248752975281},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.3122779215900999,"percentile":0.16840973764711992},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.10430463576158942,"percentile":0.6840285483902756},"Revenue Growth":{"score":0.11431138769805012,"percentile":0.7936120515665407},"Asset Growth":{"score":0.1327888575829757,"percentile":0.7529067151280395},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5651842135129337,"percentile":0.5024517121988455}},"source_xml":"202533149349300043_public.xml"},{"Organization":{"value":null,"Person":["Alex Munoz","Theresa Cappel","Nicholas Apanius"],"Title":["Trustee","Trustee","Trustee"],"Hours":[0.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide medical benefits to eligible full-time salaried and hourly employees of messer construction company","year":2022,"name":"FRANK MESSER & SONS CONSTRUCTION CO HEALTH CARE TRUST AGREEMENT","phone":5132421541,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"E Paul Hitter Jr","year_formation":1990,"state_legal_domicile":"OH","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"643 W Court Street, Cincinnati, OH, 45203, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45203},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":18579473,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":16001580,"Total revenue":{"value":16001580,"Company Contributions":12995174,"Participant Contributions":2894017,"Cobra Contributions":112389},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2577893,"Other total":2577893,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":17898939,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":14571243,"Benefits paid to members Total":14571243},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3327696,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3327696,"Stop Loss Insurance Premiums":2623160,"Administrative Fees":704536},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2289138,"Non-interest bearing cash":2289138,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2289138,"Net assets without donor restriction":2289138,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03662827250267001,"percentile":0.49406064672255917},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.1278923851296437,"percentile":0.08116410236408401},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.3088235294117647,"percentile":0.8691787753395241},"Revenue Growth":{"score":0.15997758798472758,"percentile":0.8600375547580232},"Asset Growth":{"score":0.0585959120700029,"percentile":0.5587436676912001},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5644771482517623,"percentile":0.5003358742720307}},"source_xml":"202303179349306035_public.xml"},{"Organization":{"value":null,"Person":["Alex Munoz","Theresa Cappel","Nicholas Apanius","Matthew Barney"],"Title":["Trustee","Trustee","Trustee","Trustee"],"Hours":[0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide medical benefits to eligible full time salaried and hourly employees of messer construction company.","year":2023,"name":"MESSER CONSTRUCTION COMPANY HEALTH CARE PLAN","phone":5132421541,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Matthew Barney","year_formation":1990,"state_legal_domicile":"OH","total_volunteers":3,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"643 WEST COURT STREET, CINCINNATI, OH, 45203, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":45203},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":18064432,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":16276274,"Total revenue":{"value":16276274,"VARIOUS":16276274},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1788158,"Other total":1788158,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":16375240,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":12401715,"Benefits paid to members Total":12401715},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3973525,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3973525,"VARIOUS":3973525},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3978330,"Non-interest bearing cash":3978330,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3978330,"Net assets without donor restriction":3978330,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09350927834321057,"percentile":0.6118731223297876},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.24294788961871705,"percentile":0.1357596681984512},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.18090452261306533,"percentile":0.7884783303527589},"Revenue Growth":{"score":0.13379500206383269,"percentile":0.8262015968751216},"Asset Growth":{"score":0.1089879890605446,"percentile":0.7043007692831752},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5843625407024596,"percentile":0.5593993500097892}},"source_xml":"202413259349300101_public.xml"},{"Organization":{"value":null,"Person":["Nicholas Apanius","Theresa Cappel","Alex Munoz"],"Title":["Trustee","Trustee","Trustee"],"Hours":[0.25,0.25,0.25],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide medical benefits to eligible full-time salaried and hourly employees of messer construction company","year":2020,"name":"Messer Construction Company Health Care Plan","phone":5132421541,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"E Paul Hitter Jr","year_formation":1990,"state_legal_domicile":"OH","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"643 W Court Street, Cincinnati, OH, 45203, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45203},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":17803604,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":15519202,"Total revenue":{"value":15519202,"Company Contributions":12250703,"Participant Contributions":3129150,"Cobra Contributions":139349},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3300,"Investment income total":3300,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2281102,"Other total":2281102,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":16983231,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":13591596,"Benefits paid to members Total":13591596},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3391635,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3391635,"Stop Loss Insurance Premiums":2549381,"Administrative Fees":842254},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":16983231,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1674828,"Non-interest bearing cash":1674828,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1674828,"Net assets without donor restriction":1674828,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04607904107505424,"percentile":0.5160936755797557},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.09861657066314414,"percentile":0.06742876636004703},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.5922746781115878,"percentile":0.9486238657893181},"Revenue Growth":{"score":0.19453730182200982,"percentile":0.8922788212610212},"Asset Growth":{"score":0.015679468914693954,"percentile":0.38561920721133935},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7337470413302822,"percentile":0.8980924061216911}},"source_xml":"202123199349330392_public.xml"},{"Organization":{"value":null,"Person":["William E Rutz","Mark R Gillming","Kathleen C Daly"],"Title":["Trustee","Trustee","Trustee"],"Hours":[0.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide medical benefits to eligible full-time salaried employees of messer construction company.","year":2015,"name":"Messer Construction Company Health Care Plan","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1990,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"5158 Fishwick Drive, Cincinnati, OH, 45216, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45216},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":33,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8156427,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5338901,"Total revenue":{"value":5338901,"Company Contributions":3807703,"Participant Contributio":1501359,"Cobra Contribution":29839},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":33,"Investment income total":33,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2817493,"Other total":2817493,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":8168731,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":7115536,"Benefits paid to members Total":7115536},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1053195,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1053195,"Stop Loss Insurance Fee":656804,"Administrative Fees":396391},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1405114,"Non-interest bearing cash":0,"Savings and temp cash investments":1405114,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1405114,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1405114,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.001508503662204051,"percentile":0.3818001952033137},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.17201129526728204,"percentile":0.10214420870047425},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.3047858693435062,"percentile":0.9476022376073358},"Asset Growth":{"score":0.1688164148232359,"percentile":0.8096075307268897},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5288613384649437,"percentile":0.39736596176732863}},"source_xml":"201642289349300019_public.xml"},{"Organization":{"value":null,"Person":["William E Rutz","Mark R Gillming","Kathleen C Daly"],"Title":["Trustee","Trustee","Trustee"],"Hours":[0.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide medical benefits to eligible full-time salaried employees of messer construction company.","year":2013,"name":"Messer Construction Company Health Care Plan","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"E Paul Hitter Jr","year_formation":1990,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"5158 Fishwick Drive, Cincinnati, OH, 45216, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45216},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":2979,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4533401,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4520390,"Total revenue":{"value":4520390,"Company Contributions":3158623,"Participant Contributio":1356805,"Cobra Contribution":4962},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2979,"Investment income total":2979,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":10032,"Other total":10032,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4040841,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":3099791,"Benefits paid to members Total":3099791},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":941050,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":941050,"Stop Loss Insurance Fee":636499,"Administrative Fees":304551},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":977448,"Non-interest bearing cash":0,"Savings and temp cash investments":977448,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":977448,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":977448,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10865131939574725,"percentile":0.6377721061434832},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.24189221996114174,"percentile":0.13527080938972677},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5167896209342975,"percentile":0.36490684813543284}},"source_xml":"201432269349300108_public.xml"},{"Organization":{"value":null,"Person":["Nicholas Apanius","Mark R Gillming","Karent B Pawsat"],"Title":["Trustee","Trustee","Trustee"],"Hours":[0.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide medical benefits to eligible full-time salaried employees of messer construction company.","year":2016,"name":"Messer Construction Company Health Care Plan","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1990,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"643 West Court St, Cincinnati, OH, 45203, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45203},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7200086,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5999732,"Total revenue":{"value":5999732,"Company Contributions":4272346,"Participant Contributio":1694606,"Cobra Contribution":32780},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1200354,"Other total":1200354,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7138822,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":5897604,"Benefits paid to members Total":5897604},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1241218,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1241218,"Stop Loss Insurance Fee":898258,"Administrative Fees":342960},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1466378,"Non-interest bearing cash":0,"Savings and temp cash investments":1466378,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1466378,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1466378,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.008508787256152218,"percentile":0.42079092600106915},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.2054089596294739,"percentile":0.11800291779391499},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.17603346921278676,"percentile":0.8765057668978913},"Asset Growth":{"score":0.11047376574095419,"percentile":0.7076073496135361},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5233330962808265,"percentile":0.3823231140494638}},"source_xml":"201723199349306242_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Alex Munoz","Theresa Cappel","Nicholas Apanius","Matthew Barney"],"Title":["Trustee","Trustee","Trustee","Trustee"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide medical benefits to eligible full time salaried and hourly employees of messer construction company.","year":2024,"name":"MESSER CONSTRUCTION COMPANY HEALTH CARE PLAN","phone":5132421541,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Matthew Barney","year_formation":1990,"state_legal_domicile":"OH","total_volunteers":3,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"643 WEST COURT STREET, CINCINNATI, OH, 45203, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":45203},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":17828741,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":15835500,"Total revenue":{"value":15835500,"VARIOUS":15835500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":195098,"Investment income total":195098,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1798143,"Other total":1798143,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":16617723,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":14865538,"Benefits paid to members Total":14865538},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1752185,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":877360,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":874825,"Administrative Fees":0},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":5189348,"Non-interest bearing cash":5189348,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":5189348,"Net assets without donor restriction":5189348,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06792504305267545,"percentile":0.5631248752975281},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.3122779215900999,"percentile":0.16840973764711992},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.10430463576158942,"percentile":0.6840285483902756},"Revenue Growth":{"score":0.11431138769805012,"percentile":0.7936120515665407},"Asset Growth":{"score":0.1327888575829757,"percentile":0.7529067151280395},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5651842135129337,"percentile":0.5024517121988455}},"source_xml":"202533149349300043_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}