BETA

COOPERATIVE GROUP BENEFIT TRUST: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
COOPERATIVE GROUP BENEFIT TRUST (EIN 31-1306485)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-15
IRS object ID
201903199349303630
Schema version
2018v3.1
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)
Return2019-11-15T08:57:10-06:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

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 Begin2018-01-01TaxPeriodBeginDt

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
Signature2019-10-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIMOTHY R HARRISPreparerPersonNm
PTINP00194140PTIN
Phone6148750803PhoneNum
Preparation2019-10-31PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address204.210.169.51IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-15IPDt
IP Tm08:57:10IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdBC2AD155EF49E6237D71BDB69687C087139A88AAAtSubmissionCreationDeviceId
At Submission Filing Device IdF2BEB76BA111AB60702FA5B947C4390769ADF387AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-04-17 16:48:07ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMIKE HIRTPrincipalOfficerNm
Gross Receipts$30,770,469GrossReceiptsAmt
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$26,029,906PYProgramServiceRevenueAmt
CY Program Service Revenue$29,998,509CYProgramServiceRevenueAmt
PY Investment Income$221,788PYInvestmentIncomeAmt
CY Investment Income$181,161CYInvestmentIncomeAmt
CY Other Revenue$590,799CYOtherRevenueAmt
PY Total Revenue$26,251,694PYTotalRevenueAmt
CY Total Revenue$30,770,469CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$24,654,944PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$30,465,545CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,556,925PYOtherExpensesAmt
CY Other Expenses$2,661,284CYOtherExpensesAmt
PY Total Expenses$27,211,869PYTotalExpensesAmt
CY Total Expenses$33,126,829CYTotalExpensesAmt
PY Revenues Less Expenses-$960,175PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,356,360CYRevenuesLessExpensesAmt
Total Assets BOY$15,042,439TotalAssetsBOYAmt
Total Assets EOY$12,308,725TotalAssetsEOYAmt
Total Liabilities BOY$4,412,423TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,057,313TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,630,016NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,251,412NetAssetsOrFundBalancesEOYAmt
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$33,126,829ExpenseAmt
Revenue$29,998,509RevenueAmt
DescALL FUNDS ARE SPENT TO ACCOMPLISH THE TRUST'S PURPOSE WHICH IS DESCRIBED IN LINE 1 ABOVE.Desc
Total Program Service Expenses$33,126,829TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MIKE HIRT
TRUSTEE-SECYes (X)Yes (X)$0$0$0
SCOTT LOGUE
TRUSTEEYes (X)$0$0$0
GEORGE SECOR
TRUSTEE-VICEYes (X)Yes (X)$0$0$0
HAROLD COOPER
TRUSTEEYes (X)$0$0$0
JEFF TROIKE
TRUSTEE-CHAIYes (X)Yes (X)$0$0$0
DAN BROWN
VP, ADMINISTYes (X)$0$0$0
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$488,028
CIGNA COMPANY
900 COTTAGE GROVE ROADBLOOMFIELDCT06002PPO FEES$420,087
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEMPLOYER(EE) CONTRIBUITONSDesc
Total Revenue Column$29,998,509TotalRevenueColumnAmt
Related Or Exempt Func Income$29,998,509RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$29,998,509TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$181,161TotalRevenueColumnAmt
Related Or Exempt Func Income$181,161RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescSTOP LOSS REIMBURSEMENTSDesc
Total Revenue Column$590,799TotalRevenueColumnAmt
Related Or Exempt Func Income$590,799RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$590,799OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$30,770,469TotalRevenueColumnAmt
Related Or Exempt Func Income$30,770,469RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$30,465,545TotalAmt
Program Services$30,465,545ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$85,800TotalAmt
Program Services$85,800ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$46,285TotalAmt
Program Services$46,285ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$39,654TotalAmt
Program Services$39,654ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
STOP LOSS INSURANCE PREM$916,640$916,640
PRECERT & NETWORK ACCESS$812,797$812,797
PLAN ADMINISTRATION$693,533$693,533
MISCELLANEOUS$53,575$53,575

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$13,000TotalAmt
Program Services$13,000ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$33,126,829TotalAmt
Program Services$33,126,829ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$376,855BOYAmt
EOY$399,017EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$14,665,584BOYAmt
EOY$11,909,708EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$15,042,439BOYAmt
EOY$12,308,725EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,547,129BOYAmt
EOY$3,246,910EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$865,294BOYAmt
EOY$810,403EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,412,423BOYAmt
EOY$4,057,313EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$10,630,016BOYAmt
EOY$8,251,412EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,630,016BOYAmt
EOY$8,251,412EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,042,439BOYAmt
EOY$12,308,725EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,356,360ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$22,244NetUnrlzdGainsLossesInvstAmt
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$810,403Amt
FieldValueIRS element (for citing)
Total Liability$810,403TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$30,748,225TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$22,244NetUnrealizedGainsInvstAmt
Revenue Not Reported-$22,244RevenueNotReportedAmt
Revenue Subtotal$30,770,469RevenueSubtotalAmt
Total Revenue Per Form990$30,770,469TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$33,126,829TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$33,126,829ExpensesSubtotalAmt
Total Expenses Per Form990$33,126,829TotalExpensesPerForm990Amt

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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