2016-04-11T16:54:59-05:00 2015-08-31 751044330 LANE GORMAN TRUBITT PLLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2014-09-01 731366012 ISAS GROUP BENEFITS TRUST ISAS 2147065459 12712 PARK CENTRAL DRIVE NO 100 DALLAS TX 75251 DONALD GRAHAM EXECUTIVE DIRECTOR 2147065459 2016-04-15 1 DAVID OVESEN P00740904 2148717500 2014 2016-08-17 19:52:53Z DONALD GRAHAM 12712 PARK CENTRAL DRIVE NO 100 DALLAS TX 75251 28529924 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 4,600 ENROLLED INDIVIDUALS. 21 21 1 0 0 0 0 0 27762526 28484440 23743 32285 0 13199 27786269 28529924 0 0 20333464 24035069 155098 161912 0 0 0 4777028 5268294 25265590 29465275 2520679 -935351 14315168 13408071 2443324 2471577 11871844 10936494 PROVIDING MEDICAL BENEFITS TO ELIGIBLE EMPLOYEES AND DEPENDENTS OF PARTICIPATING EMPLOYERS, INCLUDING CLAIM PAYMENTS AND ADMINISTRATION TO APPROXIMATELY 4,600 ENROLLED INDIVIDUALS. 0 0 0 0 0 PROVIDING MEDICAL BENEFITS TO ELIGIBLE EMPLOYEES AND DEPENDENTS OF PARTICIPATING EMPLOYERS, INCLUDING CLAIM PAYMENTS AND ADMINISTRATION TO APPROXIMATELY 4,600 ENROLLED INDIVIDUALS. 0 0 0 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 0 0 0 0 0 0 1 0 0 1 2 0 1 1 1 0 0 0 0 0 0 X 21 21 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 X GREG SWAN TRUSTEE/PRESIDENT 2.80 40.00 X X 0 240257 26886 SUZANNE TOWNSEND TRUSTEE/EVP,PRESIDENT 2.00 40.00 X X 0 205404 20512 JULIE SAQUETON TRUSTEE/VICE-PRESIDENT 1.30 40.00 X X 0 71553 13056 JOANNE MARGRAVES TRUSTEE/SECRETARY,EVP 1.30 40.00 X X 0 213881 30761 MELISSA ORTH TRUSTEE/TREASURER 1.30 40.00 X X 0 277488 46670 JT COATS TRUSTEE,VICE PRESIDENT 0.90 40.00 X X 0 249939 18162 MARK KIRKPATRICK TRUSTEE/TREASURER 0.90 40.00 X X 0 162416 17588 CHRIS PATTERSON TRUSTEE/SECRETARY 1.20 40.00 X X 0 148236 19006 MICHAEL RICHARDS TRUSTEE 0.80 40.00 X 0 180670 23439 DAVID BARRIENTES TRUSTEE 0.80 40.00 X 0 96659 5781 RHONDA DURHAM TRUSTEE 0.40 40.00 X 0 227086 16326 EVELYN CAMBRIA TRUSTEE 0.80 40.00 X 0 175028 22125 SHIRLEY SMALL TRUSTEE 0.80 40.00 X 0 83256 10519 ROBERT BUCHHOLZ TRUSTEE 0.60 40.00 X 0 229948 23722 JIM LINDSEY TRUSTEE 1.00 40.00 X 0 111388 16041 LINDA WILSON TRUSTEE 0.90 40.00 X 0 83784 39303 ELISE MURPHY TRUSTEE 0.80 40.00 X 0 159389 22027 MELINDA MADURAI TRUSTEE 0.80 40.00 X 0 122489 7044 CECILIA MARTINEZ TRUSTEE 0.80 40.00 X 0 70910 303 PAM WORSHAM TRUSTEE 0.90 40.00 X 0 85451 10145 VANCE ULSH TRUSTEE - SEE SCHEDULE O 0.80 40.00 X 0 165310 33407 JIM KOEHLER TRUSTEE 0.80 40.00 X 0 124753 22528 RON NEWHOUSE TRUSTEE 0.40 40.00 X 0 0 0 DONALD GRAHAM EXECUTIVE DIRECTOR 40.00 0.00 X 115849 0 32573 115849 3485295 477924 1 0 1 0 UNITED HEALTHCARE INSURANCE CO 22703 NETWORK PLACE CHICAGO IL 60673 CLAIMS PROCESSING 1422621 HOLMES MURPHY & ASSOC INC PO BOX 9207 DES MOINES IA 50306 BENEFITS CONSULTING 194572 COMPASS PROFESSIONAL HEALTH SERVICES 3102 OAK LAWN SUITE 215 DALLAS TX 75219 MEMBER SERVICES 148253 EHEALTHSCREENINGS LLC 12000 STARCREST SUITE 108 SAN ANTONIO TX 78247 WELLNESS TESTING 100671 4 BENEFIT PREMIUMS 525100 28484440 28484440 28484440 32285 32285 REIMBURSEMENTS 525100 13199 13199 13199 28529924 28497639 0 32285 24035069 152760 9152 45809 23360 2265518 8312 3689 78314 6000 21288 6076 15139 STOP-LOSS INSURANCE 2311891 WELLNESS PROGRAM 254596 AFFORDABLE CARE ACT FEE 226137 2165 29465275 1807025 937558 12197228 11972805 250154 339975 60761 157733 14315168 13408071 2443324 2471577 2443324 2471577 X 11871844 10936494 11871844 10936494 14315168 13408071 -935351 0 X X 0 1 X 1 0 0 X 28529924 0 28529924 0 28529924 29465274 0 29465274 0 29465274 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 PRINCIPALS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LAIBILITY (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, 2015 AND 2014 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. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012. X X 0 0 0 GREG SWAN TRUSTEE/PRESIDENT 0 240257 0 0 0 0 0 15296 0 11590 0 267143 0 0 SUZANNE TOWNSEND TRUSTEE/EVP,PRESIDENT 0 200404 0 5000 0 0 0 12150 0 8362 0 225916 0 0 JOANNE MARGRAVES TRUSTEE/SECRETARY,EVP 0 206521 0 0 0 7360 0 19129 0 11632 0 244642 0 0 MELISSA ORTH TRUSTEE/TREASURER 0 277265 0 223 0 0 0 33840 0 12830 0 324158 0 0 JT COATS TRUSTEE,VICE PRESIDENT 0 229939 0 20000 0 0 0 0 0 18162 0 268101 0 0 MARK KIRKPATRICK TRUSTEE/TREASURER 0 162416 0 0 0 0 0 6612 0 10976 0 180004 0 0 CHRIS PATTERSON TRUSTEE/SECRETARY 0 148236 0 0 0 0 0 6720 0 12286 0 167242 0 0 MICHAEL RICHARDS TRUSTEE 0 180670 0 0 0 0 0 23439 0 0 0 204109 0 0 RHONDA DURHAM TRUSTEE 0 206813 0 0 0 20273 0 16326 0 0 0 243412 0 0 EVELYN CAMBRIA TRUSTEE 0 175028 0 0 0 0 0 15513 0 6612 0 197153 0 0 ROBERT BUCHHOLZ TRUSTEE 0 229948 0 0 0 0 0 0 0 23722 0 253670 0 0 ELISE MURPHY TRUSTEE 0 159149 0 0 0 240 0 16053 0 5974 0 181416 0 0 VANCE ULSH TRUSTEE - SEE SCHEDULE O 0 164503 0 0 0 807 0 25224 0 8183 0 198717 0 0 PART I, LINE 3 EXECUTIVE COMPENSATION THE EXECUTIVE COMMITTEE SERVES IN THE CAPACITY OF A COMPENSATION COMMITTEE AND REVIEWS PERFORMANCE AND COMPENSATION 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 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. 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 11 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 AVAILABILITY UPON WRITTEN REQUEST. PART VII, SECTION A, LINE 21: TRUSTEE'S COMPENSATION COMPENSATION REPORTED FOR THE TRUSTEE LISTED ON LINE 21 IS A GOOD-FAITH ESTIMATE OF HIS 2014 CALENDAR YEAR COMPENSATION. THE ORGANIZATION WAS UNABLE TO OBTAIN THE TRUSTEE'S COMPENSATION DETAILS DUE TO HIS RESIGNATION PRIOR TO THE END OF THE ORGANIZATION'S FISCAL YEAR AND ALSO, THE TRUSTEE'S CONTRIBUTING EMPLOYER TERMINATED ITS PARTICIPATION IN THE TRUST. THE COMPENSATION ESTIMATE REPORTED IS BASED ON THE TRUSTEE'S 2013 CALENDAR YEAR AS REPORTED ON THE PRIOR YEAR FORM 990. FORM 990, PART XII, LINE 2C: AUDIT COMMITTEE NO CHANGES HAVE BEEN MADE TO THE PROCEDURE; THE TRUST FINANCE COMMITTEE SERVES IN THE ROLE OF AN AUDIT COMMITTEE, SELECTING THE INDEPENDENT AUDITOR AND REVIEWING AND ACCEPTING THE AUDIT REPORT. 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 TD 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 FRANCIS EPISCOPAL DAY SCHOOL 335 PINEY POINT HOUSTON TX 77024 742056108 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 URSULINE ACADEMY OF DALLAS INC 4900 WALNUT HILL LN DALLAS TX 75229 752732215 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE WINSTON SCHOOL 5707 ROYAL LN DALLAS TX 75229 751450819 SCHOOL OK 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 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 NA