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COOPERATIVE GROUP BENEFIT TRUST: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
COOPERATIVE GROUP BENEFIT TRUST (EIN 31-1306485)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-10-23
IRS object ID
202022979349301672
Schema version
2019v5.0
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)
Return2020-10-23T15:00:40-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN311158488PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HIRTH NORRIS & GARRISON LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12425 OLD STRINGTOWN ROADAddressLine1Txt
CityGROVE CITYCityNm
State AbbreviationOHStateAbbreviationCd
ZIP431232919ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311306485EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COOPERATIVE GROUP BENEFIT TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOOPBusinessNameControlTxt
Phone6147665800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14001 LEXINGTON AVE NAddressLine1Txt
CityARDEN HILLSCityNm
State AbbreviationMNStateAbbreviationCd
ZIP551262998ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMIKE HIRTPersonNm
Person TitleTRUSTEE-SEC & TREASPersonTitleTxt
Phone6147665800PhoneNum
Signature2020-10-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIMOTHY R HARRISPreparerPersonNm
PTINP00194140PTIN
Phone6148750803PhoneNum
Preparation2020-10-23PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address204.210.169.51IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-10-23IPDt
IP Tm15:00:40IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdBC2AD155EF49E6237D71BDB69687C087139A88AAAtSubmissionCreationDeviceId
At Submission Filing Device IdF2BEB76BA111AB60702FA5B947C4390769ADF387AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMIKE HIRTPrincipalOfficerNm
Gross Receipts$31,967,842GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1987FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION IS A MULTIPLE EMPLOYER WELFARE ARRANGEMENT (MEWA) WHICH PROVIDES MEDICAL, DENTAL, VISION AND LIFE INSURANCE FOR ITS PARTICIPATING MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$29,998,509PYProgramServiceRevenueAmt
CY Program Service Revenue$30,629,355CYProgramServiceRevenueAmt
PY Investment Income$181,161PYInvestmentIncomeAmt
CY Investment Income$228,060CYInvestmentIncomeAmt
PY Other Revenue$590,799PYOtherRevenueAmt
CY Other Revenue$1,110,427CYOtherRevenueAmt
PY Total Revenue$30,770,469PYTotalRevenueAmt
CY Total Revenue$31,967,842CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$30,465,545PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$34,882,107CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,661,284PYOtherExpensesAmt
CY Other Expenses$2,565,757CYOtherExpensesAmt
PY Total Expenses$33,126,829PYTotalExpensesAmt
CY Total Expenses$37,447,864CYTotalExpensesAmt
PY Revenues Less Expenses-$2,356,360PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$5,480,022CYRevenuesLessExpensesAmt
Total Assets BOY$12,308,725TotalAssetsBOYAmt
Total Assets EOY$9,122,428TotalAssetsEOYAmt
Total Liabilities BOY$4,057,313TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,326,587TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,251,412NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,795,841NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION IS A MULTIPLE EMPLOYER WELFARE ARRANGEMENT (MEWA) WHICH PROVIDES MEDICAL, DENTAL, VISION AND LIFE INSURANCE FOR ITS PARTICIPATING MEMBERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$37,447,864ExpenseAmt
Revenue$30,629,355RevenueAmt
DescALL FUNDS ARE SPENT TO ACCOMPLISH THE TRUST'S PURPOSE WHICH IS DESCRIBED IN LINE 1 ABOVE.Desc
Total Program Service Expenses$37,447,864TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAN BROWNPersonNm
Phone6147665800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14789 RINGS ROADAddressLine1Txt
CityDUBLINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43017ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
HAROLD COOPER
TRUSTEEYes (X)$0$0$0
MIKE HIRT
TRUSTEE-SECYes (X)$0$0$0Yes (X)
SCOTT LOGUE
TRUSTEEYes (X)$0$0$0
GEORGE SECOR
TRUSTEE-VICEYes (X)$0$0$0Yes (X)
JEFF TROIKE
TRUSTEE-CHAIYes (X)$0$0$0Yes (X)
DAN BROWN
VP, ADMINIST$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
EMPLOYEE BENEFIT MANAGEMENT CORP
4789 RINGS ROADDUBLINOH43017THIRD PARTY ADM$467,716
CIGNA COMPANY
900 COTTAGE GROVE ROADBLOOMFIELDCT06002PPO FEES$402,254
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEMPLOYER(EE) CONTRIBUITONSDesc
Total Revenue Column$30,629,355TotalRevenueColumnAmt
Related Or Exempt Func Income$30,629,355RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$30,629,355TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$228,060TotalRevenueColumnAmt
Related Or Exempt Func Income$228,060RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescSTOP LOSS REIMBURSEMENTSDesc
Total Revenue Column$1,110,427TotalRevenueColumnAmt
Related Or Exempt Func Income$1,110,427RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,110,427OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,967,842TotalRevenueColumnAmt
Related Or Exempt Func Income$31,967,842RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$34,882,107TotalAmt
Program Services$34,882,107ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$76,669TotalAmt
Program Services$76,669ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$47,953TotalAmt
Program Services$47,953ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$40,745TotalAmt
Program Services$40,745ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
STOP LOSS INSURANCE PREM$841,201$841,201
PRECERT & NETWORK ACCESS$806,741$806,741
PLAN ADMINISTRATION$695,721$695,721
MISCELLANEOUS$40,727$40,727

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$16,000TotalAmt
Program Services$16,000ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$37,447,864TotalAmt
Program Services$37,447,864ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$399,017BOYAmt
EOY$1,985,717EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$11,909,708BOYAmt
EOY$7,136,711EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,308,725BOYAmt
EOY$9,122,428EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,246,910BOYAmt
EOY$4,432,003EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$810,403BOYAmt
EOY$1,894,584EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,057,313BOYAmt
EOY$6,326,587EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$8,251,412BOYAmt
EOY$2,795,841EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,251,412BOYAmt
EOY$2,795,841EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,308,725BOYAmt
EOY$9,122,428EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$5,480,022ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$24,451NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescBANK OVERDRAFTDesc
Amt$1,894,584Amt
FieldValueIRS element (for citing)
Total Liability$1,894,584TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$31,992,293TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$24,451NetUnrealizedGainsInvstAmt
Revenue Not Reported$24,451RevenueNotReportedAmt
Revenue Subtotal$31,967,842RevenueSubtotalAmt
Total Revenue Per Form990$31,967,842TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$37,447,864TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$37,447,864ExpensesSubtotalAmt
Total Expenses Per Form990$37,447,864TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 7ANOTICES ARE SENT TO ALL PARTICIPATING CO-OPS ASKING FOR NOMINATIONS. THEN MEMBERS VOTE ON THOSE NOMINATIONS.
FORM 990, PAGE 6, PART VI, LINE 11BTHE 990 IS PRESENTED TO THE SECRETARY & TREASURER (MR. HIRT) WITH A COPY TO DAN BROWN (PLAN ADMINISTRATOR). MR. HIRT IS AUTHORIZED BY THE TRUSTEES TO FINALIZE THE RETURN. MR. HIRT AND MR. BROWN REPORT AND PRESENT THE 990 FILINGS TO THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 12CEACH TRUSTEE AT THE BEGINNING OF EACH YEAR MUST REPORT WHETHER HE/SHE HAS ANY INTEREST IN ANY PARTY DOING BUSINESS WITH THE TRUST.
FORM 990, PAGE 6, PART VI, LINE 19ALL DOCUMENTS ARE AVAILABLE UPON REQUEST BY ANY PARTICIPATING COOPERATIVE OR PARTICIPANT. NOTICES ARE SENT OUT WHEN ANNUAL REPORTS ARE COMPLETE TO PARTICIPATING COOPERATIVES AND PARTICIPANTS THAT COPIES WILL BE PROVIDED UPON REQUEST.

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