2014-04-03T10:40:10-05:00 2013-08-31 LANE GORMAN TRUBITT PLLC 2626 HOWELL STREET SUITE 700 DALLAS TX 752044064 990 2012-09-01 731366012 ISAS Group Benefits Trust % DONALD GRAHAM ISAS 2147065459 12712 Park Central Drive Suite 100 Dallas TX 75251 Donald Graham 2147065459 2014-04-01 true David H Ovesen 2148717500 2012 2015-11-30 17:44:51Z Donald Graham 12712 Park Central Dr STE 100 Dallas TX 75251 32620069 false 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 4,430 enrolled individuals. 22 22 1 0 0 0 0 26060833 28862219 92926 47529 0 0 26153759 28909748 0 0 23804827 22199667 144185 149614 0 0 0 3421871 3735903 27370883 26085184 -1217124 2824564 9661406 12227032 3084596 2875867 6576810 9351165 Providing medical benefits to eligible employees and dependents of participating employers, including claim payments and administration to approximately 4,430 enrolled individuals. false false Providing medical benefits to eligible employees and dependents of participating employers, including claim payments and administration to approximately 4,430 enrolled individuals. false false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 2 0 true 1 true false false false false false false X 22 22 false false false false true true false true true false false true true true true true true true false false X DONALD GRAHAM 2147065459 12712 PARK CENTRAL DRIVE SUITE 100 Dallas TX 75251 GREG SWAN 2.5 40.0 X X 232397 23712 NATHAN SHELDON 3.6 40.0 X X 153251 30567 SUZANNE TOWNSEND 1.1 40.0 X X 179276 17542 JULIE SAQUETON 1.1 40.0 X X 71176 10499 MARY PAT HIGGINS 1.9 40.0 X X 323511 28463 JOANNE MARGRAVES 1.1 40.0 X X 190334 33543 JIM KOEHLER 1.1 40.0 X X 111097 18883 MELISSA ORTH 1.1 40.0 X X 277340 48645 EVELYN CAMBRIA 1.6 40.0 X X 162591 22062 JIM LINDSEY 0.9 40.0 X 116480 9820 ELISE MURPHY 0.8 40.0 X 152400 19374 MICHAEL RICHARDS 0.8 40.0 X 167670 64428 DAVID BARRIENTES 0.8 40.0 X 81676 4896 RHONDA DURHAM 0.6 40.0 X 203384 14809 ROBERT BUCHHOLZ 0.7 40.0 X 229897 10379 LINDA WILSON 0.8 40.0 X 83098 39000 MARK KIRKPATRICK 0.8 40.0 X 156294 MELINDA MADURAI 0.8 40.0 X 99243 14352 CECILIA MARTINEZ 0.8 40.0 X 65196 22500 CHRIS PATTERSON 0.9 40.0 X 135592 22584 PAM WORSHAM 0.9 40.0 X 74644 3015 VANCE ULSH 0.9 40.0 X 143058 22528 JT COATS 0.8 40.0 X 115368 8816 DONALD GRAHAM 40.0 X 109153 29712 109153 3524973 520129 1 false true false UNITED HEALTHCARE INSURANCE CO 22703 NETWORK PLACE CHICAGO IL 60673 CLAIMS PROCESSING 1240063 HOLMES MURPHY ASSOC INC PO BOX 9207 DES MOINE IA 50306 BENEFITS CONSULTING 187442 COMPASS PROFESSIONAL HEALTH SERVICE 3102 OAK LAWN SUITE 215 DALLAS TX 75219 MEMBER SERVICES 148971 CONCENTRA HEALTH SERVICES INC 5080 SPECTRUM DR SUITE 1200W ADDISON TX 75001 WELLNESS TESTING 146015 4 0 BENEFIT PREMIUMS 525100 28861688 28861688 WITHDRAWAL FEE 525100 531 531 28862219 66279 66279 0 0 0 0 0 3691571 3710321 -18750 -18750 -18750 0 0 0 0 28909748 28862219 47529 0 0 0 22199667 140959 0 0 0 0 8655 0 39165 20892 0 0 0 1715520 1328 3416 0 0 6000 32741 0 7702 0 0 0 15139 STOP-LOSS INSURANCE 1796768 WELLNESS PROGRAM 90930 OTHER EXPENSES 6302 26085184 257071 1138050 5432303 10936483 0 0 265945 147228 0 0 0 0 0 0 0 0 3418 5271 0 3702669 0 0 0 0 0 0 0 0 0 9661406 12227032 3084596 2875867 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3084596 2875867 X 6576810 9351165 0 0 0 0 6576810 9351165 9661406 12227032 2824564 -50209 X X false true X true false 0 0 X 28859539 -50209 -50209 28909748 28909748 26085184 26085184 26085184 FIN 48 (ASC 740) Footnote Form 990, Schedule D, Part X, line 2 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, 2013 and 2012 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 2010. X X false false false GREG SWAN 232397 23712 256109 NATHAN SHELDON 138098 15153 7576 22991 183818 SUZANNE TOWNSEND 179276 10044 7498 196818 MARY PAT HIGGINS 298511 25000 28463 351974 JOANNE MARGRAVES 182874 7460 17475 16068 223877 MELISSA ORTH 277040 300 15660 32985 325985 EVELYN CAMBRIA 162591 14616 7446 184653 ELISE MURPHY 151910 490 12336 7038 171774 MICHAEL RICHARDS 167670 28778 35650 232098 RHONDA DURHAM 203384 14809 218193 ROBERT BUCHHOLZ 229897 10379 240276 MARK KIRKPATRICK 156294 156294 CHRIS PATTERSON 135592 2800 19784 158176 VANCE ULSH 142278 780 13360 9168 165586 Executive Compensation Schedule J, 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 SURVEY PREPARED BY THE INDEPENDENT SCHOOLS ASSOCIATION OF THE SOUTHWEST FOR REASONABLENESS AMONG SCHOOL CFOS 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 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11 SEVEN-PERSON EXECUTIVE COMMITTEE REVIEWS AND ACCEPTS THE FORM 990 PREPARED BY THIRD-PARTY OUTSIDE PREPARER; RETURN IS POSTED TO BOARD ACCESSBILE WEBSITE FOR ACCESS AND REVIEW BY ALL OTHER MEMBERS OF GOVERNING BOARD PRIOR TO EXECUTIVE DIRECTOR SIGNING AND SUBMITTING TO IRS. CONFLICT OF INTEREST MONITORING FORM 990, PART VI, SECTION B, LINE 12C 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. CEO COMPENSATION FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE SERVES IN THE CAPACITY OF A COMPENSATION COMMITTEE AND REVIEWS PERFORMANCE OF THE EXECUTIVE DIRECTOR. THE COMITTEE REVIEWS SALARY SURVEY PREPARED BY THE INDEPENDENT SCHOOLS ASSOCIATION OF THE SOUTHWEST FOR REASONABLENESS AMONG SCHOOL CFOS AND SEEKS INPUT FROM INDEPENDENT THIRD-PARTY BENEFITS CONSULTANT FOR COMPENSATION ADJUSTMENT BENCHMARK IN THE BENEFITS/INSURANCE WORKFORCE. THE EXECTUVIE COMMITTEE MAKES A COMPENSATION RECOMMENDATION AND INFORMS THE FULL BOARD OF TRUSTEES PRIOR TO ADOPTING THE OPERATING BUDGET FOR THE ENSUING FISCAL YEAR. OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON WRITTEN REQUEST. AUDIT COMMITTEE FORM 990, PART XII, LINE 2C 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 receiving and accepting the audit report. Members Form 990, Part VI, Section A, Line 6 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. Members appoint representatives to Governing Body Form 990, Part VI, Section A, Line 7(a) 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. CASADY SCHOOL INC 9500 N PENNSYLVANIA AVE OKLAHOMA CITY OK 73120 730587209 SCHOOL OK 501(C)(3) 2 NA false EPISCOPAL HIGH SCHOOL 4650 BISSONNET BELLAIRE TX 77401 760056509 SCHOOL TX 501(C)(3) 2 NA false EPISCOPAL SCHOOL OF DALLAS INC 4100 MERRELL RD DALLAS TX 75229 751451116 SCHOOL TX 501(C)(3) 2 NA false GOOD SHEPHERD EPISCOPAL SCHOOL 11110 MIDWAY DALLAS TX 75229 751008445 SCHOOL TX 501(C)(3) 2 NA false GREENHILL SCHOOL 4141 SPRING VALLEY ADDISON TX 75001 751022742 SCHOOL TX 501(C)(3) 2 NA false HOCKADAY SCHOOL 11600 WELCH RD DALLAS TX 75229 750800650 SCHOOL TX 501(C)(3) 2 NA false THE JOHN COOPER SCHOOL ONE JOHN COOPER DR THE WOODLANDS TX 77381 760150423 SCHOOL TX 501(C)(3) 2 NA false KEYSTONE SCHOOL 119 E CRAIG PL SAN ANTONIO TX 78212 741193337 SCHOOL TX 501(C)(3) 2 NA false THE KINKAID SCHOOL INC 201 KINKAID SCHOOL DR HOUSTON TX 77024 760295523 SCHOOL TX 501(C)(3) 2 NA false THE LAMPLIGHTER SCHOOL 11611 INWOOD RD DALLAS TX 75229 756059993 SCHOOL TX 501(C)(3) 2 NA false PARISH EPISCOPAL SCHOOL 4101 SIGMA RD DALLAS TX 75244 751390485 SCHOOL TX 501(C)(3) 2 NA false ST FRANCIS EPISCOPAL DAY SCHOOL 335 PINEY POINT HOUSTON TX 77024 742056108 SCHOOL TX 501(C)(3) 2 NA false ST JOHN'S SCHOOL 2401 CLAREMONT LN HOUSTON TX 77019 741185668 SCHOOL TX 501(C)(3) 2 NA false ST JOHN'S EPISCOPAL SCHOOL 848 HARTER RD DALLAS TX 75218 752147746 SCHOOL TX 501(C)(3) 2 NA false ST MARK'S SCHOOL OF TEXAS 10600 PRESTON RD DALLAS TX 75230 750827460 SCHOOL TX 501(C)(3) 2 NA false ST PHILIP'S SCHOOL & COMMUNITY CENTER 1600 PENNSYLVANIA AVE DALLAS TX 75215 751097360 SCHOOL TX 501(C)(3) 2 NA false ST STEPHENS EPISCOPAL SCHOOL 6500 STEPHENS DR AUSTIN TX 78746 741109670 SCHOOL TX 501(C)(3) 2 NA false TRINITY SCHOOL OF MIDLAND TEXAS 3500 W WADLEY AVE Midland TX 79707 750995808 SCHOOL TX 501(C)(3) 2 NA false URSULINE ACADEMY OF DALLAS INC 4900 WALNUT HILL LN DALLAS TX 75229 752732215 SCHOOL TX 501(C)(3) 2 NA false THE WINSTON SCHOOL 5707 ROYAL LN DALLAS TX 75229 751450819 SCHOOL TX 501(C)(3) 2 NA false THE WINSTON SCHOOL SAN ANTONIO 8565 EWING HALSELL SAN ANTONIO TX 78229 742529262 SCHOOL TX 501(C)(3) 2 NA false INDEPENDENT SCHOOL ASSOCIATION SOUTHWEST 505 N BIG SPRING ST SUITE 406 MIDLAND TX 79701 237102696 EDUCATION TX 501(C)(3) 9 NA false false false false false false false false false false false false false false false false true false false true