WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TR: Form 990, tax year 2013
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- Organization
- WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TR (EIN 39-1692308)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-06-10
- IRS object ID
- 201431619349300418
- Schema version
- 2013v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-06-10T12:54:34-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390758449 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIPFLI LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8700 | AddressLine1 |
| City | MADISON | City |
| State | WI | State |
| ZIP Code | 537088700 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391692308 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WISC | BusinessNameControlTxt |
| Phone | 6086637188 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22 E MIFFLIN NO 900 | AddressLine1 |
| City | MADISON | City |
| State | WI | State |
| ZIP Code | 53703 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MYRON SCHUSTER | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 6086637188 | PhoneNum |
| Signature | 2014-05-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HEIDI KONKEL | PreparerPersonNm |
| PTIN | P00503121 | PTIN |
| Phone | 6082741980 | PhoneNum |
| Preparation | 2014-05-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MYRON SCHUSTER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22 E MIFFLIN SUITE 900 | AddressLine1 |
| City | MADISON | City |
| State | WI | State |
| ZIP Code | 53703 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $452,577,102 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WCAGHT.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE HEALTH AND WELFARE BENEFITS TO WISCONSIN COUNTIES, SCHOOL DISTRICTS AND MUNICIPALITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $204,794,498 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $222,696,754 | CYProgramServiceRevenueAmt |
| PY Investment Income | $786,056 | PYInvestmentIncomeAmt |
| CY Investment Income | $926,799 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $205,580,554 | PYTotalRevenueAmt |
| CY Total Revenue | $223,623,553 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $10,300 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $181,824,778 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $197,218,538 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,200 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,800 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,376,094 | PYOtherExpensesAmt |
| CY Other Expenses | $17,258,992 | CYOtherExpensesAmt |
| PY Total Expenses | $197,214,072 | PYTotalExpensesAmt |
| CY Total Expenses | $214,496,630 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,366,482 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $9,126,923 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $50,627,634 | TotalAssetsBOYAmt |
| Total Assets EOY | $59,326,534 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $38,115,111 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $37,400,999 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,512,523 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,925,535 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PAYMENTS 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 Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOSH BINDL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6086637188 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22 E MIFFLIN | AddressLine1 |
| City | MADISON | City |
| State | WI | State |
| ZIP Code | 53703 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| COLLEEN BATES | ||||||
| MEMBER | 4.00 | Yes (X) | $1,000 | $0 | $0 | |
| LISA CHARBARNEAU | ||||||
| MEMBER | 4.00 | Yes (X) | $100 | $0 | $0 | |
| WARREN FLITCROFT | ||||||
| MEMBER | 4.00 | Yes (X) | $0 | $0 | $0 | |
| HAL HELWIG | ||||||
| MEMBER | 4.00 | Yes (X) | $1,000 | $0 | $0 | |
| LYNN NELSON | ||||||
| MEMBER | 4.00 | Yes (X) | $0 | $0 | $0 | |
| ROSEMARY RUECKERT | ||||||
| MEMBER | 4.00 | Yes (X) | $1,000 | $0 | $0 | |
| LEE RYMER | ||||||
| MEMBER | 4.00 | Yes (X) | $600 | $0 | $0 | |
| STEVEN SATHER | ||||||
| MEMBER | 4.00 | Yes (X) | $500 | $0 | $0 | |
| DEL TWIDT | ||||||
| MEMBER | 4.00 | Yes (X) | $1,100 | $0 | $0 | |
| GUS WIRTH JR | ||||||
| MEMBER | 4.00 | Yes (X) | $600 | $0 | $0 | |
| GARY WYMAN | ||||||
| MEMBER | 4.00 | Yes (X) | $1,000 | $0 | $0 | |
| MYRON SCHUSTER | ||||||
| CHAIR | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MARGARET BOSTELMANN | ||||||
| VICE-CHAIR | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALLEN BUECHEL | ||||||
| SECRETARY | 4.00 | Yes (X) | $1,000 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $7,900 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MEDICAL EXCESS INSURANCE | |||||
| PO BOX 3028 | COSTA MESA | CA | 92628 | INSURANCE BROKERS | $7,743,900 |
| UNITED MEDICAL RESOURCES | |||||
| 2700 MIDWEST DRIVE | ONALASKA | WI | 54650 | MANAGED CARE SERVICES | $5,502,135 |
| WISCONSIN COUNTIES ASSOCIATION | |||||
| 22 E MIFFLIN ST STE 900 | MADISON | WI | 53703 | CORPORATE MANAGEMENT SERVICES | $1,100,782 |
| AEGIS CORPORATION | |||||
| 18550 WEST CAPITOL DRIVE | BROOKFIELD | WI | 53405 | MARKETING CONSULTING SERVICES | $850,316 |
| ASSOCIATED FINANCIAL GROUP | |||||
| W233N2080 RIDGEVIEW PARKWAY | WAUKESHA | WI | 53188 | INSURANCE BROKERS | $287,374 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PREMIUMS | 524298 | $222,692,888 | $222,692,888 |
| MISCELLANEOUS | 524298 | $3,866 | $3,866 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $222,696,754 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $837,547 | TotalRevenueColumnAmt |
| Exclusion | $837,547 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $229,042,801 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $228,953,549 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $89,252 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $89,252 | TotalRevenueColumnAmt |
| Exclusion | $89,252 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $223,623,553 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $222,696,754 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $926,799 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,300 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,218,538 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,800 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,100,782 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,320 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,058 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,725 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,242,687 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,261 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,892 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,454,367 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BANK SERVICE CHARGES | Desc |
| Total | $71,884 | TotalAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,016 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,496,630 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,445 | BOYAmt |
| EOY | $151,804 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,624,781 | BOYAmt |
| EOY | $5,383,311 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,260,784 | BOYAmt |
| EOY | $1,985,430 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,619,264 | BOYAmt |
| EOY | $46,803,881 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,992,360 | BOYAmt |
| EOY | $5,002,108 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,627,634 | BOYAmt |
| EOY | $59,326,534 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,706 | BOYAmt |
| EOY | $455,420 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,420,656 | BOYAmt |
| EOY | $8,763,781 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,479,749 | BOYAmt |
| EOY | $28,181,798 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,115,111 | BOYAmt |
| EOY | $37,400,999 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,512,523 | BOYAmt |
| EOY | $21,925,535 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,512,523 | BOYAmt |
| EOY | $21,925,535 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,627,634 | BOYAmt |
| EOY | $59,326,534 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $9,126,923 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $286,090 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$1 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| U.S. GOVERNMENT SECURITIES | $16,872,816 | F |
| CORPORATE OBLIGATIONS | $24,522,945 | F |
| MUTUAL FUNDS | $5,408,120 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $46,803,881 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CLAIM REIMBURSEMENT | $4,769,353 |
| ACCRUED INTEREST | $232,755 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,002,108 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| BENEFITS PAYABLE | $26,911,563 |
| LOSS ADJUSTING EXPENSE PAYABLE | $1,270,235 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $28,181,798 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $215,966,091 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $286,090 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $286,090 | RevenueNotReportedAmt |
| Revenue Subtotal | $215,680,001 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $99,725 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $7,843,827 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $7,943,552 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $223,623,553 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $206,553,078 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $206,553,078 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $99,725 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $7,843,827 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $7,943,552 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $214,496,630 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 2010, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | BANK SERVICE CHARGES 71,884. RECLASSIFY REINSURANCE PREMIUMS 7,771,943. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BANK SERVICE CHARGES 71,884. RECLASSIFY REINSURANCE PREMIUMS 7,771,943. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIP PROGRAM | GrantTypeTxt |
| Recipient | 5 | RecipientCnt |
| Cash Grant | $10,300 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS 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 ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE 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 6 | THE ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBER 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 11 | THE 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 12C | WCA GROUP HEALTH REQUIRES OFFICERS AND KEY EMPLOYEES TO FILL OUT A DISCLOSURE FORM ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN COUNTIES ASSOCIATION | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22 E MIFFLIN ST STE 900 | AddressLine1 |
| City | MADISON | City |
| State | WI | State |
| ZIP Code | 53703 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 396007681 | EIN |
| Primary Activities | REPRESENTS WI COUNTIES AT THE STATE AND FEDERAL LEVEL. | PrimaryActivitiesTxt |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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