2019-11-07T15:14:51-08:00 2018-12-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2018-01-01 920065056 Alaska Public Utilities Insurance Trust ALAS 9072797203 2525 C Street Suite 205 Anchorage AK 99503 Riley Shurtleff Chairman 2019-11-07 true Paul J Anastasi CPA P00395796 5093230272 2018 2020-03-31 21:24:44Z 2525 C Street Suite 205 Anchorage AK 99503 4941135 false false X N/A X 1978 AK To provide health and welfare benefits to qualified participants. 2 2 0 2 0 0 4959522 4677890 49303 30432 0 5008825 4708322 0 4456147 4600629 0 0 0 190503 196933 4646650 4797562 362175 -89240 1533453 965606 900734 477554 632719 488052 To provide health and welfare benefits to qualified participants. false false Providing health and welfare benefits to qualified participants. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 false 0 false false false false false false false false false false false false false false false X 2 2 false false false false false false false true true false false true true false true true true false false false X Meritain Health 9075646129 2525 C Street Anchorage AK 99503 X Gina Davis Trustee 1.00 0.00 X 0 0 0 Riley Shurtleff Chairman 1.00 0.00 X 0 0 0 0 false false false Meritain Health 2525 C Street Suite 205 Anchorage AK 99503 Administration 347574 1 0 Employer Contributions 900099 4677890 4677890 4677890 14414 14414 0 0 0 248831 232813 16018 16018 16018 0 0 0 0 4708322 4693908 14414 0 0 0 4600629 0 0 0 0 0 0 76595 0 28637 0 0 3992 67415 0 0 0 0 0 3124 0 0 0 0 0 13467 Archive fees 1740 Membership fees 1025 Other expenses 791 Bank Charges 147 0 4797562 0 0 0 818670 275381 239523 17910 0 232226 236469 0 0 0 0 1050 0 243034 434796 0 0 0 0 1533453 965606 11181 29360 2615 889553 445579 900734 477554 X 632719 488052 632719 488052 1533453 965606 -89240 -55427 X X false true X true false Claims Payable 14879 Estimated incurred; not reported claims 430700 445579 X 4648903 -55427 -55427 4704330 3992 3992 4708322 5237544 5237544 3992 -443974 -439982 4797562 Part X : FIN48 Footnote The VEBA trust funding certain benefits of the Plan received an exception letter from the IRS dated November 9, 1982, stating that the trust is tax-exempt under the provisions of Section 501(c)(9) of the IRC. However, as a result of the Plan's funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded in 2018 or 2017 for unrelated business taxable income. In addition, the Plan and the trust are required to operate in conformity with the IRC to maintain the tax-exempt status of the trust. The plan administrator believes that the Plan is being operated in compliance with the applicable requirements of the IRC and, therefore, believes that the related trust is tax-exempt. Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if it is taken into an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Form 990, Part VI, Line 11b: Form 990 Review Process No specific review of the 990 is performed because it is based on the annual independent audit which was already reviewed and approved. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Trustee expenses and activities are monitored to enforce compliance with the policy. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Our governing documents are available upon request. Form 990, Part XII, Line 2: Change of Oversight or Selection Process The process has not changed from that of the prior year. City of Seward PO Box 167 Seward AK 99664 926000086 AK N/A false City of Palmer 231 W Evergreen Ave Palmer AK 99645 926000194 AK N/A false false false false false false false false false false false false false false false false false false false true City of Seward s 2733666 cash City of Palmer s 1922129 cash