2019-05-20T13:50:15-05:00 2018-08-31 751044330 LANE GORMAN TRUBITT LLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2017-09-01 731366012 ISAS GROUP BENEFITS TRUST ISAS 2147065459 12712 PARK CENTRAL DRIVE NO 100 DALLAS TX 75251 DONALD GRAHAM EXECUTIVE DIRECTOR 2147065459 2019-04-25 1 KEVIN WARNEKE P01294950 2148717500 74.202.44.50 2019-04-25 13:12:17 CD P 5D5DBF7D212225DE8552524E3E531A1068AF8461 5D5DBF7D212225DE8552524E3E531A1068AF8461 2017 2019-02-21 02:37:17Z DONALD GRAHAM 12712 PARK CENTRAL DRIVE STE 100 DALLAS TX 75251 30224396 0 X WWW.ISASTRUST.ORG X 1989 TX PROVIDING MEDICAL BENEFITS TO ELIGIBLE EMPLOYEES AND DEPENDENTS OF PARTICIPATING EMPLOYERS, INCLUDING CLAIM PAYMENTS AND ADMINISTRATION TO APPROXIMATELY 4,660 ENROLLED INDIVIDUALS. 20 20 1 0 0 0 0 0 30915360 30066376 74401 158020 0 0 30989761 30224396 0 0 20610954 21271770 184814 199123 0 0 0 4230071 3708371 25025839 25179264 5963922 5045132 19363124 24686275 3179626 3457645 16183498 21228630 PROVIDING MEDICAL, DENTAL, VISION, LIFE AND DISABILITY BENEFITS TO ELIGIBLE EMPLOYEES AND DEPENDENTS OF PARTICIPATING EMPLOYERS, INCLUDING CLAIM PAYMENTS AND ADMINISTRATION TO APPROXIMATELY 4,660 ENROLLED INDIVIDUALS. 0 0 PROVIDING MEDICAL, DENTAL, VISION, LIFE AND DISABILITY BENEFITS TO ELIGIBLE EMPLOYEES AND DEPENDENTS OF PARTICIPATING EMPLOYERS, INCLUDING CLAIM PAYMENTS AND ADMINISTRATION TO APPROXIMATELY 4,660 ENROLLED INDIVIDUALS. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 3 0 1 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X DONALD GRAHAM 2147065459 12712 PARK CENTRAL DRIVE SUITE 100 DALLAS TX 75251 SUZANNE TOWNSEND TRUSTEE 0.90 40.00 X 0 254836 27896 JOANNE MARGRAVES TRUSTEE / VICE-PRESIDENT 1.90 40.00 X X 0 268912 36281 JT COATS TRUSTEE / EXEC VP 1.50 40.00 X X 0 267954 61645 CHRIS PATTERSON TRUSTEE 1.10 40.00 X 0 194028 21232 MARK KIRKPATRICK TRUSTEE / PRESIDENT 2.50 40.00 X X 0 196523 33960 DAVID BARRIENTES TRUSTEE 0.80 40.00 X 0 103658 9002 ROBERT BUCHHOLZ TRUSTEE / TREASURER 1.90 40.00 X X 0 245927 41710 EVELYN CAMBRIA TRUSTEE 0.90 40.00 X 0 232049 26190 RHONDA DURHAM TRUSTEE 0.60 40.00 X 0 253910 24000 JIM KOEHLER TRUSTEE 0.80 40.00 X 0 144269 36966 JIM LINDSEY TRUSTEE 0.90 40.00 X 0 139026 16045 MELINDA MADURAI TRUSTEE / SECRETARY 1.60 40.00 X X 0 133954 27467 CORRINE ROSCOE TRUSTEE 0.90 40.00 X 0 75750 3300 MARIO PORRO TRUSTEE 0.80 40.00 X 0 103380 8652 MICHAEL RICHARDS TRUSTEE 0.80 40.00 X 0 221870 30579 SHIRLEY SMALL TRUSTEE 0.80 40.00 X 0 97611 22776 GREG SWAN TRUSTEE 0.80 40.00 X 0 262759 17521 LINDA WILSON TRUSTEE 0.90 40.00 X 0 85252 19100 MICHAEL FLYNN TRUSTEE 0.80 40.00 X 0 0 0 AUDREY FUSSELL TRUSTEE 0.80 40.00 X 0 71615 33667 KENDRA GRACE TRUSTEE 0.80 40.00 X 0 104030 15779 SCOTT GRIGGS TRUSTEE 0.60 40.00 X 0 0 0 CINDY STADULIS TRUSTEE 0.80 40.00 X 0 0 0 JAMIE TERRY TRUSTEE 0.80 40.00 X 0 0 0 CINDY ZHAO TRUSTEE 0.80 40.00 X 0 49043 14871 JOHN RALSTON TRUSTEE 0.80 40.00 X 0 91564 20880 DONALD GRAHAM EXECUTIVE DIRECTOR 40.00 X 147588 0 29296 147588 3597920 578815 1 0 1 0 HEALTH CARE SERVICES CORP 300 E RANDOLPH CHICAGO IL 60601 PROVIDER NETWORK SERVICES 1004162 COORDINATED CARE PROGRAMS LLC 7450 HUNTINGTON PARK DR COLUMBUS OH 43235 MEMBER SERVICES 596553 AMERIBENIEC GROUP POBOX 7186 BOISE ID 83707 CLAIMS PROCESSING 485279 UNITED HEALTHCARE INSURANCE CO 22703 NETWORK PLACE CHICAGO IL 60673 CLAIMS PROCESSING 463080 HOLMES MURPHY & ASSOC INC PO BOX 9207 DES MOINES IA 50306 BENEFITS CONSULTING 197258 6 BENEFIT PREMIUMS 525120 30037131 30037131 29245 29245 30066376 158020 158020 30224396 30066376 0 158020 21271770 187983 11140 53407 44417 1514183 4006 82843 6000 16653 5169 18287 NETWORK ACCESS FEES 1009535 STOP-LOSS INSURANCE 661412 WELLNESS PROGRAM 236172 AFFORDABLE CARE ACT FEE 47585 8702 25179264 2374624 2292536 15540118 19958496 1341879 810254 106503 127050 1497939 19363124 24686275 3179626 3457645 3179626 3457645 X 16183498 21228630 16183498 21228630 19363124 24686275 5045132 0 X X 0 1 X 1 0 0 X 30224396 0 30224396 0 30224396 25179264 0 25179264 0 25179264 PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE ISAS HAS RECEIVED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATED NOVEMBER 12, 1991 STATING THAT THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S NET ASSETS IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE ("IRC") AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A). THE PLAN ADMINISTRATOR BELIEVES THAT THE TRUST, AS AMENDED, IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. 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 THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF AUGUST 31, 2018 AND 2017 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X X 0 0 0 SUZANNE TOWNSEND TRUSTEE 0 254836 0 0 0 0 0 17955 0 9941 0 282732 0 0 JOANNE MARGRAVES TRUSTEE / VICE-PRESIDENT 0 228350 0 7500 0 33062 0 21521 0 14760 0 305193 0 0 JT COATS TRUSTEE / EXEC VP 0 267954 0 0 0 0 0 18900 0 42745 0 329599 0 0 CHRIS PATTERSON TRUSTEE 0 194028 0 0 0 0 0 8652 0 12580 0 215260 0 0 MARK KIRKPATRICK TRUSTEE / PRESIDENT 0 196523 0 0 0 0 0 10342 0 23618 0 230483 0 0 ROBERT BUCHHOLZ TRUSTEE / TREASURER 0 245927 0 0 0 0 0 22126 0 19584 0 287637 0 0 EVELYN CAMBRIA TRUSTEE 0 232049 0 0 0 0 0 18000 0 8190 0 258239 0 0 RHONDA DURHAM TRUSTEE 0 231850 0 0 0 22060 0 24000 0 0 0 277910 0 0 JIM KOEHLER TRUSTEE 0 144269 0 0 0 0 0 18109 0 18857 0 181235 0 0 JIM LINDSEY TRUSTEE 0 139026 0 0 0 0 0 9732 0 6313 0 155071 0 0 MELINDA MADURAI TRUSTEE / SECRETARY 0 133954 0 0 0 0 0 9989 0 17478 0 161421 0 0 MICHAEL RICHARDS TRUSTEE 0 206870 0 0 0 15000 0 20525 0 10054 0 252449 0 0 GREG SWAN TRUSTEE 0 262759 0 0 0 0 0 17521 0 0 0 280280 0 0 DONALD GRAHAM EXECUTIVE DIRECTOR 140088 0 7500 0 0 0 15036 0 14260 0 176884 0 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE SERVES IN THE CAPACITY OF A COMPENSATION COMMITTEE AND REVIEWS PERFORMANCE AND COMPENSATION OF THE EXECUTIVE DIRECTOR. THE COMMITTEE REVIEWS SALARY SURVEYS PREPARED BY THE INDEPENDENT SCHOOLS ASSOCIATION OF THE SOUTHWEST FOR REASONABLENESS AMONG SCHOOL CFO'S AND SEEKS INPUT FROM INDEPENDENT THIRD-PARTY BENEFITS CONSULTANT FOR COMPENSATION ADJUSTMENTS IN THE BENEFITS/INSURANCE WORKFORCE. THE EXECUTIVE COMMITTEE MAKES A COMPENSATION RECOMMENDATION AND INFORMS THE FULL BOARD OF TRUSTEES PRIOR TO ADOPTING THE OPERATING BUDGET FOR THE ENSUING FISCAL YEAR. NATIONAL COOPERATIVERX SEE ATTACHED SEE ATTACHED. 0 SCHEDULE L, PART IV THE PLAN IS A MEMBER OF THE NATIONAL COOPERATIVERX ("NCRX"), FOCUSED ON LEVERAGING COMBINED PURCHASING POWER IN ORDER TO OBTAIN DISCOUNTS AND REBATES ON PHARMACY BENEFITS. DONALD GRAHAM, THE EXECUTIVE DIRECTOR OF THE PLAN BECAME A BOARD MEMBER OF NCRX DURING THE YEAR ENDED AUGUST 31, 2018. NCRX PAYS QUARTERLY REBATES AND ANNUAL PATRONAGE DIVIDENDS TO MEMBERS. FOR THE YEAR ENDED AUGUST 31, 2018 REBATES NETTED AGAINST BENEFIT PAYMENTS WAS $1,700,445. AT AUGUST 31, 2018, PHARMACY REBATES RECEIVABLE WAS $756,404. FOR THE YEAR ENDED AUGUST 31, 2018 THE PLAN RECORDED PATRONAGE DIVIDEND INCOME OF $8,136. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS THE TRUST IS A MULTIPLE EMPLOYER WELFARE ARRANGEMENT (MEWA), WHICH SERVES AS A VEHICLE TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPATING EMPLOYERS FOR THEIR EMPLOYEES. THE PARTICIPATING EMPLOYERS OF THE ISAS BENEFIT TRUST ARE COMPRISED OF INDEPENDENT MEMBER SCHOOLS WHICH PROVIDE BENEFITS TO THEIR EMPLOYEES VIA THE TRUST. THE INDEPENDENT SCHOOLS ARE CONSIDERED MEMBERS OF THE ORGANIZATION AS THEY HAVE THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE BY SELECTING AN ELIGIBLE EMPLOYEE TO SERVE AS A TRUSTEE OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS APPOINT REPRESENTATIVES TO GOVERNING BODY EACH PARTICIPATING EMPLOYER SHALL SELECT ONE OF ITS EMPLOYEES ELIGIBLE TO PARTICIPATE IN THE PLAN TO SERVE AS ITS REPRESENTATIVE WHO SHALL BE NAMED ITS TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS SEVEN-PERSON EXECUTIVE COMMITTEE REVIEWS AND ACCEPTS THE FORM 990 PREPARED BY THIRD-PARTY OUTSIDE PREPARER; RETURN IS POSTED TO BOARD ACCESSIBLE WEBSITE FOR ACCESS AND REVIEW BY ALL OTHER MEMBERS OF GOVERNING BOARD PRIOR TO EXECUTIVE DIRECTOR SIGNING AND SUBMITTING TO IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST MONITORING ANNUALLY REQUIRES EACH TRUSTEE AND KEY EMPLOYEE TO SIGN AND DISCLOSE ANY RELATIONSHIP WITH ORGANIZATION VENDORS OR RELATED PARTIES; REQUIRES TRUSTEES TO DISCLOSE ANY CONFLICT PRIOR TO CONSIDERING NEW VENDOR RELATIONSHIPS FORM 990, PART VI, SECTION B, LINE 15A CEO COMPENSATION THE EXECUTIVE COMMITTEE SERVES IN THE CAPACITY OF A COMPENSATION COMMITTEE AND REVIEWS PERFORMANCE OF THE EXECUTIVE DIRECTOR. THE COMMITTEE REVIEWS SALARY SURVEY PREPARED BY THE INDEPENDENT SCHOOLS ASSOCIATION OF THE SOUTHWEST FOR REASONABLENESS AMONG SCHOOL CFO'S AND SEEKS INPUT FROM INDEPENDENT THIRD-PARTY BENEFITS CONSULTANT FOR COMPENSATION ADJUSTMENT BENCHMARK IN THE BENEFITS/INSURANCE WORKFORCE. THE EXECUTIVE COMMITTEE MAKES A COMPENSATION RECOMMENDATION AND INFORMS THE FULL BOARD OF TRUSTEES PRIOR TO ADOPTING THE OPERATING BUDGET FOR THE ENSUING FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: AUDIT COMMITTEE THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS OF ITS AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. CASADY SCHOOL INC 9500 N PENNSYLVANIA AVE OKLAHOMA CITY OK 73120 730587209 SCHOOL OK 501(C)(3) LINE 2 N/A 0 EPISCOPAL HIGH SCHOOL 4650 BISSONNET BELLAIRE TX 77401 760056509 SCHOOL TX 501(C)(3) LINE 2 N/A 0 EPISCOPAL SCHOOL OF DALLAS INC 4100 MERRELL RD DALLAS TX 75229 751451116 SCHOOL TX 501(C)(3) LINE 2 N/A 0 GOOD SHEPHERD EPISCOPAL SCHOOL 11110 MIDWAY RD DALLAS TX 75229 751008445 SCHOOL TX 501(C)(3) LINE 2 N/A 0 GREENHILL SCHOOL 4141 SPRING VALLEY RD ADDISON TX 75001 751022742 SCHOOL TX 501(C)(3) LINE 2 N/A 0 HOCKADAY SCHOOL 11600 WELCH RD DALLAS TX 75229 750800650 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE JOHN COOPER SCHOOL ONE JOHN COOPER DR THE WOODLANDS TX 77381 760150423 SCHOOL TX 501(C)(3) LINE 2 N/A 0 KEYSTONE SCHOOL 119 E CRAIG PL SAN ANTONIO TX 78212 741193337 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE KINKAID SCHOOL INC 201 KINKAID SCHOOL DR HOUSTON TX 77024 760295523 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE LAMPLIGHTER SCHOOL 11611 INWOOD RD DALLAS TX 75229 756059993 SCHOOL TX 501(C)(3) LINE 2 N/A 0 PARISH EPISCOPAL SCHOOL 4101 SIGMA RD DALLAS TX 75244 751390485 SCHOOL TX 501(C)(3) LINE 2 N/A 0 ST JOHN'S SCHOOL 2401 CLAREMONT LN HOUSTON TX 77019 741185668 SCHOOL TX 501(C)(3) LINE 2 N/A 0 ST JOHN'S EPISCOPAL SCHOOL 848 HARTER RD DALLAS TX 75218 752147746 SCHOOL TX 501(C)(3) LINE 2 N/A 0 ST MARK'S SCHOOL OF TEXAS 10600 PRESTON RD DALLAS TX 75230 750827460 SCHOOL TX 501(C)(3) LINE 2 N/A 0 ST PHILIP'S SCHOOL & COMMUNITY CENTER 1600 PENNSYLVANIA AVE DALLAS TX 75215 751097360 SCHOOL TX 501(C)(3) LINE 2 N/A 0 ST STEPHENS EPISCOPAL SCHOOL 6500 ST STEPHENS DR AUSTIN TX 78746 741109670 SCHOOL TX 501(C)(3) LINE 2 N/A 0 TRINITY SCHOOL OF MIDLAND TEXAS 3500 W WADLEY AVE MIDLAND TX 79707 750995808 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE WINSTON SCHOOL 5707 ROYAL LN DALLAS TX 75229 751450819 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE WINSTON SCHOOL SAN ANTONIO 8565 EWING HALSELL SAN ANTONIO TX 78229 742529262 SCHOOL TX 501(C)(3) LINE 2 N/A 0 INDEPENDENT SCHOOL ASSOCIATION OF THE SOUTHWEST 505 N BIG SPRING ST SUITE 406 MIDLAND TX 79701 237102696 EDUCATION TX 501(C)(3) LINE 10 N/A 0 URSULINE ACADEMY OF DALLAS INC 4900 WALNUT HILL LN DALLAS TX 75229 752732215 SCHOOL TX 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1