ORMET CORPORATION HANNIBAL OHIO HOURLY RETIREE BENEFIT TR: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
ORMET CORPORATION HANNIBAL OHIO HOURLY RETIREE BENEFIT TR (EIN 83-0430487)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-11
IRS object ID
202233159349306483
Schema version
2021v4.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2022-11-11T15:56:57-06:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN251408703PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SCHNEIDER DOWNS & CO INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE PPG PLACE SUITE 1700AddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15222ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN830430487EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ORMET CORPORATION HOURLY RETIREE BENEFITBusinessNameLine1Txt
Business Name Line2TRUSTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlORMEBusinessNameControlTxt
Phone4122012242PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 BOULEVARD OF THE ALLIES 5THAddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15222ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEANETTE STUMPPersonNm
Person TitleVEBA COMMITTEE MEMBERPersonTitleTxt
Phone4122012242PhoneNum
Signature2022-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJEANETTEPersonFirstNm
Person LastSTUMPPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELLEN A MARTINPreparerPersonNm
PTINP01586027PTIN
Phone4122613644PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEANETTE STUMPPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 BOULEVARD OF THE ALLIES 5THAddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15222ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$27,968,964GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2005FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionPAYMENT OF CERTAIN WELFARE BENEFITS PURSUANT TO A VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,807,575PYProgramServiceRevenueAmt
CY Program Service Revenue$2,826,901CYProgramServiceRevenueAmt
PY Investment Income$1,448,698PYInvestmentIncomeAmt
CY Investment Income$1,395,447CYInvestmentIncomeAmt
PY Other Revenue$107PYOtherRevenueAmt
CY Other Revenue$186CYOtherRevenueAmt
PY Total Revenue$4,256,380PYTotalRevenueAmt
CY Total Revenue$4,222,534CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$4,589,870PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$2,994,643CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$147,453PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$90,606CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$251,133PYOtherExpensesAmt
CY Other Expenses$251,789CYOtherExpensesAmt
PY Total Expenses$4,988,456PYTotalExpensesAmt
CY Total Expenses$3,337,038CYTotalExpensesAmt
PY Revenues Less Expenses-$732,076PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$885,496CYRevenuesLessExpensesAmt
Total Assets BOY$46,966,998TotalAssetsBOYAmt
Total Assets EOY$50,422,374TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$46,966,998NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$50,422,374NetAssetsOrFundBalancesEOYAmt
MissionTHE PRIMARY EXEMPT PURPOSE FOR THIS VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION (VEBA) DURING THE YEAR WAS THE PAYMENT OF SICK, ACCIDENT, OR OTHER BENEFITS TO THE PARTICIPANTS, THEIR DEPENDENTS, OR DESIGNATED BENEFICIARIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,337,038ExpenseAmt
Revenue$2,826,901RevenueAmt
DescVOULUNTARY EMPLOYEE BENEFICIARY ASSOCIATION WHICH PROVIDES HEALTH AND WELFARE BENEFITS TO APPROXIMATELY 2,368 PARTICIPANTS.Desc
Total Program Service Expenses$3,337,038TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL DATA SERVICES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4122012242PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 BOULEVARD OF THE ALLIES FIFTHAddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15222ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtInstitutional TrusteeInstitutionalTrusteeInd
JAMES CARNEY
COMMITTEE MEMBER1.00Yes (X)$6,652$0$0
HOWARD KLINE
COMMITTEE MEMBER1.00Yes (X)$6,652$0$0
JEANETTE STUMP
COMMITTEE MEMBER1.00Yes (X)$6,652$0$0
NICHOLAS SCHAFER
COMMITTEE MEMBER1.00Yes (X)$0$0$0
PNC BANK
INSTITUTIONAL TRUSTEE24.00$70,650$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$90,606TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RETIREE CONTRIBUTIONS525100$2,040,445$2,040,445
HEALTH COVERAGE TAX CREDIT900099$786,456$786,456
FieldValueIRS element (for citing)
Total Program Service Revenue$2,826,901TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$879,437TotalRevenueColumnAmt
Exclusion$879,437ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$24,262,440SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$23,746,430SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$516,010SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$516,010TotalRevenueColumnAmt
Exclusion$516,010ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescCLASS ACTION PROCEEDSDesc
Business900099BusinessCd
Total Revenue Column$186TotalRevenueColumnAmt
Exclusion$186ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$186OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,222,534TotalRevenueColumnAmt
Related Or Exempt Func Income$2,826,901RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,395,633ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$2,994,643TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$90,606TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$183,244TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,157TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,605TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$24,465TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$659TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$19,659TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,337,038TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$448,647BOYAmt
EOY$2,364,626EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,718,686BOYAmt
EOY$1,759,510EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$44,799,665BOYAmt
EOY$46,298,238EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$46,966,998BOYAmt
EOY$50,422,374EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$46,966,998BOYAmt
EOY$50,422,374EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$46,966,998BOYAmt
EOY$50,422,374EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$46,966,998BOYAmt
EOY$50,422,374EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$885,496ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$2,569,880NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,792,414TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$2,569,880NetUnrealizedGainsInvstAmt
Revenue Not Reported$2,569,880RevenueNotReportedAmt
Revenue Subtotal$4,222,534RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,222,534TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,337,038TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,337,038ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,337,038TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE BENEFIT TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS RECEIVED AN EXEMPTION LETTER DATED OCTOBER 31, 2006 FROM THE INTERNAL REVENUE SERVICE (IRS) STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE PLAN'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. IN ADDITION, THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER, HOWEVER THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN IF THE PLAN HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2018.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BJEANETTE STUMP, A COMMITTEE MEMBER, AND THE VEBA TRUST ATTORNEY REVIEWED THE FORM 990 BEFORE IT WAS FILED.
FORM 990, PART VI, SECTION C, LINE 19NONE OF THE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC.
FORM 990, PART XII, LINE 1:THE PLAN PREPARES THE FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING. UNDER THIS BASIS, REVENUE IS RECORDED WHEN RECEIVED, RATHER THAN WHEN EARNED, AND EXPENSES ARE RECORDED WITHIN THE MONTH CLAIMS AND SERVICES ARE PERFORMED. THESE FINANCIAL STATEMENTS DIFFER FROM THE CASH BASIS OF ACCOUNTING IN THAT INVESTMENTS ARE RECORDED AT FAIR VALUE.

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