2012-08-14T15:52:41-05:00 2011-12-31 390758449 WIPFLI LLP PO BOX 8700 MADISON WI 537088700 990 2011-01-01 391692308 WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST WISC 6086637188 22 E MIFFLIN NO 900 MADISON WI 53703 MYRON SCHUSTER 6086637188 2012-07-17 1 HEIDI KONKEL P00503121 6082741980 2012-07-17 2011 2016-02-24 21:20:13Z MYRON SCHUSTER 22 E MIFFLIN SUITE 900 MADISON WI 53703 348324547 0 X WWW.WCAGHT.ORG X 1991 WI PROVIDE HEALTH AND WELFARE BENEFITS TO WISCONSIN COUNTIES, SCHOOL DISTRICTS AND MUNICIPALITIES. 14 4 0 0 0 0 0 0 154547117 174126160 745400 752146 0 0 155292517 174878306 15300 15300 145796580 161961250 6300 7200 0 0 0 10929708 12434617 156747888 174418367 -1455371 459939 28991266 40387360 25564041 36794054 3427225 3593306 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. 0 0 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. 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 4 0 1 0 0 1 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 X JOSH BINDL 6086637188 22 E MIFFLIN MADISON WI 53703 MYRON SCHUSTER 4.00 X X 0 0 0 MARGARET BOSTELMANN 4.00 X X 0 0 0 JOHN YOUNG 4.00 X X 1100 0 0 COLLEEN BATES 4.00 X 1000 0 0 ALLEN BUECHEL 4.00 X 600 0 0 KEITH LANGENHAHN 4.00 X 300 0 0 HAL HELWIG 4.00 X 1000 0 0 FRED PARENT 4.00 X 600 0 0 ANDY ROSS 4.00 X 800 0 0 LEE RYMER 4.00 X 600 0 0 GUS WIRTH JR 4.00 X 600 0 0 ROSEMARY RUECKERT 4.00 X 600 0 0 WARREN FLITCROFT 4.00 X 0 0 0 LYNN NELSON 4.00 X 0 0 0 7200 0 0 0 0 0 0 MEDICAL EXCESS INSURANCE PO BOX 3028 COSTA MESA CA 92628 INSURANCE BROKERS 4698322 UMR 2700 MIDWEST DR ONALASKA WI 54650 THIRD PARTY ADMINISTRATION SERVICES 2759737 UNITED RESOURCE NETWORK 1400 FRONT AVENUE SUITE 300 LUTHERVILLE MD 21093 INSURANCE BROKERS 944055 WISCONSIN COUNTIES ASSOCIATION 22 E MIFFLIN ST STE 900 MADISON WI 53703 CORPORATE MANAGEMENT SERVICES 860728 AEGIS CORPORATION 18550 WEST CAPITOL DRIVE BROOKFIELD WI 53405 MARKETING CONSULTING SERVICES 658417 13 PREMIUMS 524298 174105195 174105195 MISCELLANEOUS 524298 20965 20965 174126160 674831 674831 173523556 173446241 77315 77315 77315 174878306 174126160 0 752146 15300 161961250 7200 843439 92370 23690 80551 4814482 108698 48901 6333324 BANK SERVICE CHARGES 50620 MISCELLANEOUS EXPENSE 38542 174418367 -10423 112385 4474221 12416800 772323 1198732 867826 82661 21217697 24130416 1669622 2446366 28991266 40387360 123658 317906 5236727 6139841 20203656 30336307 25564041 36794054 X 0 0 0 0 3427225 3593306 3427225 3593306 28991266 40387360 X 459939 -293858 X 0 1 0 X 0 0 U.S. GOVERNMENT SECURITIES 8994096 F CORPORATE OBLIGATIONS 11786588 F MUTUAL FUNDS 3349732 F 24130416 CLAIM REIMBURSEMENT 2273544 ACCRUED INTEREST 172822 2446366 BENEFITS PAYABLE 29561620 LOSS ADJUSTING EXPENSE PAYABLE 774687 30336307 174878306 174418367 459939 -293858 -293858 166081 168658589 -293858 -293858 168952447 80551 5845308 5925859 174878306 168492508 0 168492508 80551 5845308 5925859 174418367 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE TRUST IS ORGANIZED AS A TAX-EXEMPT EMPLOYEE WELFARE BENEFIT TRUST UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE TRUST IS ALSO EXEMPT FROM WISCONSIN FRANCHISE AND INCOME TAX. 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 2008, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XII, LINE 4B - OTHER ADJUSTMENTS: BANK SERVICE CHARGES 50,620. RECLASSIFY REINSURANCE PREMIUMS 5,794,688. PART XIII, LINE 4B - OTHER ADJUSTMENTS: BANK SERVICE CHARGES 50,620. RECLASSIFY REINSURANCE PREMIUMS 5,794,688. 1 SCHOLARSHIP PROGRAM 5 15300 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: 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. 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 RETURNS. 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 DOCUMENTS AVAILABLE TO THE PUBLIC BY REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -293,858. WISCONSIN COUNTIES ASSOCIATION 22 E MIFFLIN ST STE 900 MADISON WI 53703 396007681 REPRESENTS WI COUNTIES AT THE STATE AND FEDERAL LEVEL. WI SEC 115 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 WISCONSIN COUNTIES ASSOCIATION O 860728 FMV