BETA

WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TR: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TR (EIN 39-1692308)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-07-20
IRS object ID
201522019349300852
Schema version
2014v5.0
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)
Return2015-07-20T11:50:09-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390758449PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WIPFLI LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 8700AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP537088700ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN391692308EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWISCBusinessNameControlTxt
Phone6086637188PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line122 E MIFFLIN NO 900AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMYRON SCHUSTERPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone6086637188PhoneNum
Signature2015-07-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHEIDI KONKELPreparerPersonNm
PTINP00503121PTIN
Phone6082741980PhoneNum
Preparation2015-07-02PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMYRON SCHUSTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line122 E MIFFLIN SUITE 900AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$533,532,952GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.WCAGHT.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1991FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionPROVIDE HEALTH AND WELFARE BENEFITS TO WISCONSIN COUNTIES, SCHOOL DISTRICTS AND MUNICIPALITIES.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$222,696,754PYProgramServiceRevenueAmt
CY Program Service Revenue$265,011,256CYProgramServiceRevenueAmt
PY Investment Income$926,799PYInvestmentIncomeAmt
CY Investment Income$1,056,897CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$223,623,553PYTotalRevenueAmt
CY Total Revenue$266,068,153CYTotalRevenueAmt
PY Grants And Similar Paid$10,300PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$10,375CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$197,218,538PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$242,439,289CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$8,800PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,500CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$17,258,992PYOtherExpensesAmt
CY Other Expenses$23,947,475CYOtherExpensesAmt
PY Total Expenses$214,496,630PYTotalExpensesAmt
CY Total Expenses$266,403,639CYTotalExpensesAmt
PY Revenues Less Expenses$9,126,923PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$335,486CYRevenuesLessExpensesAmt
Total Assets BOY$59,326,534TotalAssetsBOYAmt
Total Assets EOY$68,817,400TotalAssetsEOYAmt
Total Liabilities BOY$37,400,999TotalLiabilitiesBOYAmt
Total Liabilities EOY$47,631,383TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$21,925,535NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$21,186,017NetAssetsOrFundBalancesEOYAmt
MissionTO BE A COST EFFECTIVE RESOURCE FOR ASSISTING WISCONSIN COUNTIES AND OTHER LOCAL UNITS OF GOVERNMENT IN FULFILLING THEIR EMPLOYEE HEALTHCARE INSURANCE OBLIGATIONS IN A FISCALLY RESPONSIBLE MANNER.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPAYMENTS TO PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS-REVENUE PROVIDES MEDICAL, DENTAL, AND VISION INSURANCE COVERAGE FOR PUBLIC EMPLOYEES COVERED UNDER THE WCA GHT SUMMARY PLAN. ALL PREMIUM REVENUES RECEIVED ARE FROM MEMBERS OF WCA GHT.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document33IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind0Form8899Filedind
Form1098 C Filed0Form1098CFiledInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOSH BINDLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6086637188PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line122 E MIFFLINAddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
COLLEEN BATES
MEMBER4.00Yes (X)$600$0$0
LISA CHARBARNEAU
MEMBER4.00Yes (X)$900$0$0
WARREN FLITCROFT
MEMBER4.00Yes (X)$0$0$0
HAL HELWIG
MEMBER4.00Yes (X)$1,000$0$0
LYNN NELSON
MEMBER4.00Yes (X)$0$0$0
ROSEMARY RUECKERT
MEMBER4.00Yes (X)$500$0$0
LEE RYMER
MEMBER4.00Yes (X)$600$0$0
STEVEN SATHER
MEMBER4.00Yes (X)$600$0$0
DEL TWIDT
MEMBER (THRU MARCH)4.00Yes (X)$200$0$0
GUS WIRTH JR
MEMBER4.00Yes (X)$600$0$0
GARY WYMAN
MEMBER4.00Yes (X)$900$0$0
MYRON SCHUSTER
CHAIR4.00Yes (X)$0$0$0Yes (X)
MARGARET BOSTELMANN
VICE-CHAIR4.00Yes (X)$0$0$0Yes (X)
ALLEN BUECHEL
SECRETARY4.00Yes (X)$600$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$6,500TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MEDICAL EXCESS INSURANCE
PO BOX 3028COSTA MESACA92628INSURANCE BROKERS$10,401,674
UNITED MEDICAL RESOURCES
2700 MIDWEST DRIVEONALASKAWI54650MANAGED CARE SERVICES$6,738,531
WISCONSIN COUNTIES ASSOCIATION
22 E MIFFLIN ST STE 900MADISONWI53703CORPORATE MANAGEMENT SERVICES$1,310,117
AEGIS CORPORATION
18550 WEST CAPITOL DRIVEBROOKFIELDWI53405MARKETING CONSULTING SERVICES$1,011,820
ASSOCIATED FINANCIAL GROUP
711 EISENHOWER DRKIMBERLYWI54136INSURANCE BROKERS$564,590
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K11CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PREMIUMS524298$265,010,922$265,010,922
MISCELLANEOUS524298$334$334
FieldValueIRS element (for citing)
Total Program Service Revenue$265,011,256TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$945,557TotalRevenueColumnAmt
Exclusion$945,557ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$267,576,139SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$267,464,799SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$111,340SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$111,340TotalRevenueColumnAmt
Exclusion$111,340ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$266,068,153TotalRevenueColumnAmt
Related Or Exempt Func Income$265,011,256RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,056,897ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$10,375TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$242,439,289TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$6,500TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,310,117TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$12,410TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$25,443TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$136,002TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,871,994TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$108,266TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$122,021TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$45,653TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,254,034TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBANK SERVICE CHARGESDesc
Total$59,085TotalAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,450TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$266,403,639TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$151,804BOYAmt
EOY$268,092EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,383,311BOYAmt
EOY$8,070,381EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,985,430BOYAmt
EOY$2,274,641EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$46,803,881BOYAmt
EOY$53,929,094EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$5,002,108BOYAmt
EOY$4,275,192EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$59,326,534BOYAmt
EOY$68,817,400EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$455,420BOYAmt
EOY$2,259,608EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$8,763,781BOYAmt
EOY$8,859,744EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$28,181,798BOYAmt
EOY$36,512,031EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$37,400,999BOYAmt
EOY$47,631,383EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$21,925,535BOYAmt
EOY$21,186,017EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$21,925,535BOYAmt
EOY$21,186,017EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$59,326,534BOYAmt
EOY$68,817,400EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$335,486ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$404,032NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
U.S. GOVERNMENT SECURITIES$21,456,023F
CORPORATE OBLIGATIONS$23,737,255F
MUTUAL FUNDS$5,965,227F
MORTGAGE SECURITIES$2,770,589F
FieldValueIRS element (for citing)
Total Book Value Securities$53,929,094TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
CLAIM REIMBURSEMENT$4,012,472
ACCRUED INTEREST$262,720
FieldValueIRS element (for citing)
Total Book Value Other Assets$4,275,192TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
BENEFITS PAYABLE$34,902,756
LOSS ADJUSTING EXPENSE PAYABLE$1,609,275
FieldValueIRS element (for citing)
Total Liability$36,512,031TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$255,049,316TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$404,032NetUnrealizedGainsInvstAmt
Revenue Not Reported-$404,032RevenueNotReportedAmt
Revenue Subtotal$255,453,348RevenueSubtotalAmt
Investment Expenses Not Incld$136,002InvestmentExpensesNotIncldAmt
Other Revenues Not Included$10,478,803OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$10,614,805RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$266,068,153TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$255,788,834TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$255,788,834ExpensesSubtotalAmt
Investment Expenses Not Incld2$136,002InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$10,478,803OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$10,614,805ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$266,403,639TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE TRUST IS REQUIRED TO ASSESS WHETHER OR NOT IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF INFORMATION. IF THE TAX POSITIONS DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE TRUST HAS DETERMINED THERE ARE NO AMOUNTS TO RECORDS AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. FEDERAL RETURNS FOR THE TAX YEARS 2011, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
PART XI, LINE 4B - OTHER ADJUSTMENTS:BANK SERVICE CHARGES 59,085. RECLASSIFY REINSURANCE PREMIUMS 10,419,718.
PART XII, LINE 4B - OTHER ADJUSTMENTS:BANK SERVICE CHARGES 59,085. RECLASSIFY REINSURANCE PREMIUMS 10,419,718.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIP PROGRAMGrantTypeTxt
Recipient5RecipientCnt
Cash Grant$10,375CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationSCHOLARSHIPS ARE AVAILABLE TO CHILDREN OF EMPLOYEES OF GROUPS PARTICIPATING IN THE TRUST. SCHOLARSHIP CHECKS ARE SENT TO THE INDIVIDUAL BUT ARE MADE OUT TO BOTH THE INDIVIDUAL AND THE COLLEGE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE TRUST HAS A THIRD-PARTY ADMINISTRATION AGREEMENT WITH UMR FOR GENERAL ADMINISTRATION OF THE TRUST. RESPONSIBILITIES OF THE ADMINISTRATOR UNDER THIS AGREEMENT INCLUDE PREPARATION OF PLAN DOCUMENTS AND AMENDMENTS, PARTICIPANT ENROLLMENT AND BILLING, PROCESSING PARTICIPANT BENEFIT CLAIMS, AND OTHER ADMINISTRATIVE SERVICES. THE TRUST HAS A CORPORATE MANAGEMENT AGREEMENT WITH WCA TO OVERSEE MARKETING OF THE TRUST, INVESTING TRUST ASSETS, MANAGING ALL SERVICES CONTRACTS AND PREPARATION OF MONTHLY FINANCIAL STATEMENTS, AS WELL AS PROVIDING ON GOING ADMINISTRATIVE SERVICES TO THE TRUST AND THE TRUST'S BOARD. THE TRUST HAS EMPLOYEE BENEFIT CONSULTING AND MARKETING CONTRACT WITH AEGIS CORPORATION. RESPONSIBILITIES OF AEGIS UNDER THIS AGREEMENT ARE TO MARKET THE PLANS TO MEMBER COUNTIES OF WCA AND CONSULT WITH THE TRUST AND UMR IN ESTABLISHING AND ADMINISTERING THE PLANS.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7AMEMBER ORGANIZATIONS HAVE THE POWER TO APPOINT PERSONS RELATED TO THEIR OWN ORGANIZATION TO SIT ON THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11THE BOARD OF DIRECTORS' CHAIRPERSON REVIEWS AND SIGNS THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CWCA GROUP HEALTH REQUIRES OFFICERS AND KEY EMPLOYEES TO FILL OUT A DISCLOSURE FORM ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1WISCONSIN COUNTIES ASSOCIATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line122 E MIFFLIN ST STE 900AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd
FieldValueIRS element (for citing)
EIN396007681EIN
Primary ActivitiesREPRESENTS WI COUNTIES AT THE STATE AND FEDERAL LEVEL.PrimaryActivitiesTxt
Legal Domicile StateWILegalDomicileStateCd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.