NORTHEAST PENNSYLVANIA SCH DIST TR: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: NORTHEAST PENNSYLVANIA SCH DIST TR (EIN 25-6689385)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-11-12
IRS object ID: 201313169349301331
Schema version: 2012v2.0
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-12T06:26:22-08:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BONITA & RAINEY CPAS	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1151-A HIGHWAY 315	AddressLine1
City	PLAINS	City
State	PA	State
ZIP Code	18702	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	256689385	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	NORTHEAST PENNSYLVANIA SCHOOL DISTRICTS HEALTH TRUST	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	NORT	NameControl
Phone	5707180433	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	38 GATEWAY SHOPPING CENTER	AddressLine1
City	EDWARDSVILLE	City
State	PA	State
ZIP Code	18704	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ANDREW P MARKO	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	5707180433	Phone
Date Signed	2013-11-06	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	KEVIN NOONE	Name
Phone	5708246276	Phone
Date Prepared	2013-11-12	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ANDREW P MARKO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1150 WYOMING AVE	AddressLine1
City	WYOMING	City
State	PA	State
ZIP Code	18644	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	48680031	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1999	YearFormation
State Legal Domicile	PA	StateLegalDomicile
Activity Or Mission Description	CONTROL HEALTH CARE COSTS FOR MEMBER SCHOOL DISTRICTS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	22	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	22	NbrIndependentVotingMembers
Total Nbr Employees	4	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	43171867	ProgramServiceRevenuePriorYear
Program Service Revenue CY	48653754	ProgramServiceRevenueCY
Investment Income Prior Year	96113	InvestmentIncomePriorYear
Investment Income Current Year	26277	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	43267980	TotalRevenuePriorYear
Total Revenue Current Year	48680031	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	45962420	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	44803413	BenefitsPaidToMembersCY
Salaries Etc Prior Year	225603	SalariesEtcPriorYear
Salaries Etc Current Year	224477	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1068500	OtherExpensePriorYear
Other Expenses Current Year	1077961	OtherExpensesCurrentYear
Total Expenses Prior Year	47256523	TotalExpensesPriorYear
Total Expenses Current Year	46105851	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-3988543	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	2574180	RevenuesLessExpensesCY
Total Assets BOY	16310908	TotalAssetsBOY
Total Assets EOY	18165465	TotalAssetsEOY
Total Liabilities BOY	5362850	TotalLiabilitiesBOY
Total Liabilities EOY	4663280	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	10948058	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	13502185	NetAssetsOrFundBalancesEOY
Mission Description	CONTROL HEALTH CARE COSTS FOR MEMBER SCHOOL DISTRICTS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	TRUST WAS ESTABLISHED TO CONTROL HEALTH CARE COSTS FOR MEMBER DISTRICTS; PROVIDES HEALTH CARE, DENTAL AND PRESCRIPTION COVERAGE FOR APPROXIMATELY 3400 PARTICIPANTS AND/OR DEPENDENTS.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	4	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	22	NbrVotingGoverningBodyMembers
Number Independent Voting Members	22	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	ANDREW P MARKO	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	5707180433	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	38 GATEWAY SHOPPING CTR	AddressLine1
City	EDWARDSVILLE	City
State	PA	State
ZIP Code	18704	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA

Field	Value	IRS element (for citing)
Name Person	ANDREW P MARKO	NamePerson
Title	Executive Dir.	Title
Average Hours Per Week	40.00	AverageHoursPerWeek
Individual Trustee Or Director	X	IndividualTrusteeOrDirector
Reportable Comp From Organization	90041	ReportableCompFromOrganization
Reportable Comp From Related Orgs	0	ReportableCompFromRelatedOrgs
Other Compensation	0	OtherCompensation

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	90041	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	Healthcare Pymts	Description
Business Code	900099	BusinessCode
Total Revenue Column	48653754	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	48653754	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	26277	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	48680031	TotalRevenueColumn
Related Or Exempt Function Income	48680031	RelatedOrExemptFunctionIncome

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	44803413	Total
Program Services	44803413	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	90041	Total
Program Services	90041	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	106711	Total
Program Services	106711	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	11137	Total
Program Services	11137	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	16588	Total
Program Services	16588	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	220777	Total
Program Services	220777	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	12150	Total
Program Services	12150	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	28897	Total
Program Services	28897	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	107940	Total
Program Services	107940	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	11430	Total
Program Services	11430	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	10800	Total
Program Services	10800	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	1604	Total
Program Services	1604	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	670181	Total
Program Services	670181	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Board Secretary	3000	3000
Equipment Rental	4813	4813
Telephone	3669	3669
Utilities	2158	2158

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	542	Total
Program Services	542	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	46105851	Total
Program Services	46105851	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2712800	BOY
EOY	4363455	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3640266	BOY
EOY	3839416	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1422673	BOY
EOY	1397419	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	14242	BOY
EOY	14886	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	8520927	BOY
EOY	8550289	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	16310908	BOY
EOY	18165465	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2142675	BOY
EOY	1882883	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	390675	BOY
EOY	576197	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2829500	BOY
EOY	2204200	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	5362850	BOY
EOY	4663280	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2977131	BOY
EOY	5501896	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	7970927	BOY
EOY	8000289	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	10948058	BOY
EOY	13502185	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	16310908	BOY
EOY	18165465	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	2574180	ReconcilationRevenueExpenses
Reconcilation Prior Adjustment	-20053	ReconcilationPriorAdjustment
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
Reserve Deposits	550000
Restricted Cash Account	8000289

Field	Value	IRS element (for citing)
Total Book Value Other Assets	8550289	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Benefit Oblig. Pay.	Description
Amount	$2,204,200	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	2204200	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	48680031	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	48680031	RevenueSubtotal
Total Revenue Per Form990	48680031	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	46105851	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	46105851	ExpensesSubtotal
Total Expenses Per Form990	46105851	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (11 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 8a	The orginization records the minutes of each governing body meeting.
Pt VI, Line 8b	The orginization records the minutes of each committees meetings.
Pt VI, Line 11b	A copy of Form 990 is provided to the executive director prior to filing.
Pt VI, Line 19	All documents are available to public inspection at the
	orginization office upon request.
Pt XII, Line 2c	The orginization has a finance committee which oversees
	the audit and is responsible for the selection of an
	independent auditor.
Form 990EZ, Part II, Line 24	ACCOUNTS RECEIVABLE - NET PREPAIDS INVESTMENTS
Form 990EZ, Part II, Line 26	ACCOUNTS PAYABLE & ACCRUED EXPENSES RESERVE DEPOSITS REVENUE COLLECTED IN ADVANCE
Form 990, Part IX, Line 24f	REPAIRS AND MAINTENANCE 302. 302. 0. 0. TRASH REMOVAL 240. 240. 0. 0.

NORTHEAST PENNSYLVANIA SCH DIST TR: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA

Program Service Revenue ProgramServiceRevenue

Investment Income InvestmentIncome

Total Revenue TotalRevenue

Benefits To Members BenefitsToMembers

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Legal FeesForServicesLegal

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Fees For Services Other FeesForServicesOther

Office Expenses OfficeExpenses

Occupancy Occupancy

Travel Travel

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Deferred Revenue DeferredRevenue

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule D IRS990ScheduleD

Other Assets OtherAssets (2 entries)

Other Liabilities OtherLiabilities

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (11 entries)

Comments