2013-04-05T11:59:11-05:00 2012-08-31 LANE GORMAN TRUBITT PLLC 2626 HOWELL STREET SUITE 700 DALLAS TX 752044064 990 2011-09-01 731366012 ISAS Group Benefits Trust % DONALD GRAHAM ISAS 2147065459 12712 Park Central Drive Dallas TX 75251 Donald Graham 2013-04-04 true David H Ovesen 2148717500 2011 2016-02-25 16:41:14Z X Donald Graham 12712 Park Central Dr 100 Dallas TX 75251 26153759 false X WWW.ISASTRUST.ORG X 1989 TX PROVIDING MEDICAL BENEFITS TO ELIGIBLE EMPLOYEES AND DEPENDENTS OF PARTICIPATING EMPLOYERS, INCLDUING CLAIM PAYMENTS AND ADMINISTRATION TO APPROXIMATELY 4,505 ENROLLED INDIVIDUALS. 22 22 1 0 0 0 0 25050114 26060833 98128 92926 0 0 25148242 26153759 0 0 21598911 23804827 140270 144185 0 0 0 2859975 3421871 24599156 27370883 549086 -1217124 10613350 9661406 2846710 3084596 7766640 6576810 PROVIDING MEDICAL BENEFITS TO ELIGIBLE EMPLOYEES AND DEPENDENTS OF PARTICIPATING EMPLOYERS, INCLUDING CLAIM PAYMENTS AND ADMINISTRATION TO APROXIMATELY 4,505 ENROLLED INDIVIDUALS. false false PROVIDING MEDICAL BENEFITS TO ELIGIBLE EMPLOYEES AND DEPENDENTS OF PARTICIPATING EMPLOYERS, INCLUDING CLAIM PAYMENTS AND ADMINISTRATION TO APPROXIMATELY 4,505 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 false true 2 0 true 1 true false false false false false false X 22 22 false false true false false false 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 NATHAN SHELDON 2.2 X X 151103 29583 GREG SWAN 1.5 X X 212367 22189 MARY PAT HIGGINS 1.1 X X 304202 28000 JIM KOEHLER 0.8 X X 117449 18027 EVELYN CAMBRIA 1.1 X X 152299 23168 SUZANNE TOWNSEND 0.9 X 161734 16034 JOANNE MARGRAVES 0.9 X 177630 25101 MELISSA ORTH 0.8 X 233803 67051 JIM LINDSEY 0.9 X 101206 9631 ELISE MURPHY 0.9 X 147593 17830 MICHAEL RICHARDS 0.8 X 163464 29108 DAVID BARRIENTES 0.8 X 73409 9849 RHONDA DURHAM 0.6 X 194246 17929 ROBERT BUCHHOLZ 0.8 X 48488 1644 LINDA WILSON 0.8 X 81953 17022 MARK KIRKPATRICK 0.8 X 38968 362 MELINDA MADURAI 0.8 X 88487 6152 CECILIA MARTINEZ 0.8 X 37600 22000 CHRIS PATTERSON 0.6 X 135592 9556 PAM WORSHAM 0.8 X 69015 2927 VANCE ULSH 0.9 X 137597 22167 LESLIE LAMBERT MORGAN 0.8 X 48916 36038 JULIE SAQUETON 0.8 X 64172 10436 LUCINDA JONES-ENGLISH 0.8 X 87880 0 MARY HERNANDEZ 0.8 X 100392 14864 DONALD GRAHAM 45.0 X 106537 27830 106537 3129565 484498 1 false true false UNITED HEALTHCARE INSURANCE CO 22703 NETWORK PLACE CHICAGO IL 606731227 CLAIMS PROCESSING 1197280 HOLMES MURPHY ASSOC INC PO BOX 9207 DES MOINES IA 503069207 BENEFITS CONSULTING 181511 2 0 BENEFIT PREMIUMS 525100 26015896 26015896 WITHDRAWAL FEE 523991 44937 44937 26060833 92926 92926 0 0 0 0 0 0 0 26153759 26060833 92926 0 0 0 23804827 135868 0 0 0 0 8317 0 38400 39970 0 0 0 1662301 623 8362 0 0 6000 16797 0 6894 0 0 0 14998 STOP-LOSS INSURANCE 1550112 WELLNESS PROGRAM 75875 OTHER EXPENSES 1539 27370883 1058263 257071 5918269 5432303 0 0 39865 265945 0 0 0 0 0 0 0 0 849 3418 0 3596104 3702669 0 0 0 0 0 0 0 0 10613350 9661406 2846710 3084596 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2846710 3084596 X 7766640 6576810 0 0 0 0 7766640 6576810 10613350 9661406 X -1217124 27294 X X false true true X false 0 0 26153759 27370883 -1217124 27294 27294 -1189830 26181053 27294 27294 26153759 26153759 27370883 27370883 27370883 Liability for Uncertain Tax Positions under Fin 48 (ASC 740) 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, 2012 and 2011 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 2009. X X false false false NATHAN SHELDON 136248 14855 0 7428 22155 180686 GREG SWAN 212367 10717 11472 234556 MARY PAT HIGGINS 268842 35000 360 19600 8400 332202 EVELYN CAMBRIA 152299 16500 6668 175467 SUZANNE TOWNSEND 161734 9735 6299 177768 JOANNE MARGRAVES 170530 7100 13893 11208 202731 MELISSA ORTH 233803 14010 53041 300854 ELISE MURPHY 147593 17830 165423 MICHAEL RICHARDS 163464 22976 6132 192572 RHONDA DURHAM 176300 17946 17084 845 212175 VANCE ULSH 136874 723 12723 9444 159764 PART 1, 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 ASSOCIATON 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, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES OFFICER'S TERMS WERE CHANGED FROM TWO-YEAR TERMS WITH A TWO-TERM LIMIT, TO ONE-YEAR TERMS WITH A THREE-TERM LIMIT. SUPER MAJORITY OF TWO-THIRDS OF THE TRUSTEES REQUIRED TO AMEND THE TRUST AGREEMENT, THE SAME AS THE TRUST BYLAWS. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 REIVEW 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 SUBMITING 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 CFOS AND SEEKS INPUT FROM INDPENEDENT 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 AVAILABLE UPON WRITTEN REQUEST. 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. FORM 990, PART XI, LINE 5 OTHER CHANGES IN NET ASSETS NET UNREALIZED GAINS ON INVESTMENTS: $27,294 CASADY SCHOOL INC 9500 N PENNSLYVANIA AVE OKALAHOMA 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 RD DALLAS TX 75229 751008445 SCHOOL TX 501(C)(3) 2 NA false GREENHILL SCHOOL 4141 SPRING VALLEY RD 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 ST 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 WESTMINSTER SCHOOL INC 600 NW 44 ST OKLAHOMA CITY OK 73118 730730839 SCHOOL OK 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 ASSOC OF THE SW 505 N BIG SPRING ST STE 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 true false false true CASADY SCHOOL INC R 1048994 CASH EPISCOPAL HIGH SCHOOL R 1326064 CASH EPISCOPAL HIGH SCHOOL OF DALLAS INC R 1744595 CASH GOOD SHEPHERD EPISCOPAL SCHOOL R 701887 CASH GREENHILL SCHOOL R 2525073 CASH HOCKADAY SCHOOL R 2255180 CASH THE JOHN COOPER SCHOOL R 1302545 CASH KEYSTONE SCHOOL R 429310 CASH THE KINKAID SCHOOL INC R 2428397 CASH THE LAMPLIGHTER SCHOOL R 612944 CASH PARISH EPISCOPAL SCHOOL R 1856910 CASH ST FRANCIS EPISCOPAL DAY SCHOOL R 1105212 CASH ST JOHN'S SCHOOL R 2417856 CASH ST JOHN'S EPISCOPAL SCHOOL R 825925 CASH ST MARK'S SCHOOL OF TEXAS R 1660531 CASH ST PHILIP'S SCHOOL & COMMUNITY CENTER R 268803 CASH ST STEPHEN'S EPISCOPAL SCHOOL R 1328365 CASH TRINITY SCHOOL OF MIDLAND TEXAS R 617564 CASH URSULINE ACADEMY OF DALLAS INC R 1011836 CASH WESTMINSTER SCHOOL INC R 586974 CASH THE WINSTON SCHOOL R 434055 CASH THE WINSTON SCHOOL SAN ANTONIO R 259912 CASH