Nonprofit · EIN 26-6821787
FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES
Also known as JOHN MINNERATH DDS TTEE
Tax-exempt · ALEXANDRIA, MN 56308
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2025 | 990 | $1,112,909 | $2,244,690 | -$1,131,781 | $2,453,788 | $71,668 | $2,382,120 |
| April 30, 2024 | 990 | $2,692,249 | $2,516,306 | $175,943 | $3,885,865 | $371,964 | $3,513,901 |
| April 30, 2023 | 990 | $2,174,980 | $2,004,994 | $169,986 | $3,388,754 | $50,796 | $3,337,958 |
Financial details: 990 for the year ended April 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $963,776
- Investment income
- $149,133
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $2,115,858
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $25,755
Balance sheet and other
- Total assets, start of year
- $3,885,865
- Total assets, end of year
- $2,453,788
- Total liabilities, end of year
- $71,668
- Net assets, end of year
- $2,382,120
- Gross unrelated business income
- $149,133
- Gross receipts
- $1,112,909
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2009
- State of legal domicile
- MN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended April 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSS LARSON | TRUSTEE Trustee or director | 1 | $0 |
| JOE MINNERATH | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended April 30, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSS LARSON | TRUSTEE Trustee or director | 1 | $0 |
| JOE MINNERATH | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended April 30, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSS LARSON | TRUSTEE Trustee or director | 1 | $0 |
| JOE MINNERATH | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 6325 COUNTY ROAD 87 SW, ALEXANDRIA, MN 56308-5361
- In care of
- % CENTRAL SPECIALITIES INC
- Principal officer (990 for 2024)
- ROSS LARSON, 6325 COUNTY ROAD 87 SW, ALEXANDRIA, MN 56308
- Signed the 990
- ROSS LARSON, TRUSTEE
- Phone
- (320) 762-7289
- Return prepared by
- CREATIVE PLANNING TAX LLC
Mission
TO PROVIDE MEDICAL CARE AND OTHER QUALIFIED WELFARE BENEFITS FOR ELIGIBLE EMPLOYEES AND THEIR SPOUSES AND DEPENDENTS.
Program accomplishments
- FRINGE BENEFIT PLAN FOR DAVIS-BACON AND RELATED ACTS (DBRA) EMPLOYEES OF CENTRAL SPECIALTIES, INC. (THE "PLAN") IS A DEFINED CONTRIBUTION HEALTH AND WELFARE BENEFIT PLAN COVERING EMPLOYEES OF CENTRAL SPECIALTIES, INC. FOR WHOM FRINGE BENEFITS ARE REQUIRED TO BE MADE UNDER THE FEDERAL DBRA, OR ANY OTHER FEDERAL, STATE, OR LOCAL PREVAILING WAGE LAW. THE PLAN PROVIDES MEDICAL CARE AND OTHER QUALIFIED WELFARE BENEFITS FOR ELIGIBLE EMPLOYEES AND THEIR SPOUSES AND DEPENDENTS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | Not on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 26-6821787
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2011
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $2,453,788
- Income (IRS master file)
- $1,112,909
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2025 | $1,112,909 | $2,244,690 | $2,453,788 | XML |
| 990 | April 2024 | $2,692,249 | $2,516,306 | $3,885,865 | XML |
| 990 | April 2023 | $2,174,980 | $2,004,994 | $3,388,754 | XML |
| 990 | April 2022 | $2,324,908 | $2,193,533 | $3,197,098 | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990 | April 2020 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | IRS |
| 990 | April 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-6821787).
Questions about FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES
- What is the EIN of FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES?
- The employer identification number (EIN) of FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES is 26-6821787.
- Is FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2011.
- Are donations to FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES due?
- The return for tax year 2025 (the year ending April 30, 2026) is due September 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2025.
- Who is the principal officer of FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES?
- The 990 for the year ended April 30, 2025 names ROSS LARSON.
- Who are the officers and directors of FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES?
- The 990 for the year ended April 30, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does FRINGE BENEFIT PLAN &TRUST FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES have?
- On its 990 for the year ended April 30, 2025 it reported revenue of $1,112,909, expenses of $2,244,690 and total assets of $2,453,788 at year end.
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