2011-09-07T13:44:00-05:00 2010-12-31 WIPFLI LLP PO BOX 8700 MADISON WI 537088700 990 2010-01-01 391692308 WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST WISC 6086637188 22 E MIFFLIN NO 900 MADISON WI 53703 MYRON SCHUSTER 6086637188 2011-08-25 1 HEIDI KONKEL 6082741980 2011-08-25 2010 2016-02-24 21:20:13Z MYRON SCHUSTER 22 E MIFFLIN SUITE 900 MADISON WI 53703 317717746 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 117496047 154547117 1274527 745400 0 0 118770574 155292517 10300 15300 114748570 145796580 0 6300 0 0 0 9003786 10929708 123762656 156747888 -4992082 -1455371 28032744 28991266 23511180 25564041 4521564 3427225 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 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 13 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 0 0 0 0 0 0 X MARK O'CONNELL 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 800 0 0 COLLEEN BATES 4.00 X 1000 0 0 ALLEN BUECHEL 4.00 X 500 0 0 KEITH LANGENHAHN 4.00 X 200 0 0 HAL HELWIG 4.00 X 1100 0 0 FRED PARENT 4.00 X 500 0 0 ANDY ROSS 4.00 X 900 0 0 LEE RYMER 4.00 X 600 0 0 GUS WIRTH JR 4.00 X 600 0 0 ROSEMARY BOHM 4.00 X 100 0 0 WARREN FLITCROFT 4.00 X 0 0 0 GREG BUCKLEY 4.00 X 0 0 0 6300 0 0 0 0 0 0 UMR 2700 MIDWEST DR ONALASKA WI 54650 THIRD PARTY ADMINISTRATION SERVICES 2393236 WISCONSIN COUNTIES ASSOCIATION 22 E MIFFLIN ST STE 900 MADISON WI 53703 CORPORATE MANAGEMENT SERVICES 796419 AEGIS CORPORATION 18550 WEST CAPITOL DRIVE BROOKFIELD WI 53405 MARKETING CONSULTING SERVICES 618699 ASSOCIATED FINANCIAL GROUP 8040 EXCELSIOR DRIVE MADISON WI 53717 INSURANCE BROKERS 310703 M3 INSURANCE SOLUTIONS 3113 W BELTLINE HWY MADISON WI 53713 INSURANCE BROKERS 302954 10 PREMIUMS 524298 154523232 154523232 MISCELLANEOUS 524298 23885 23885 154547117 762352 762352 162408277 162425229 -16952 -16952 -16952 155292517 154547117 0 745400 15300 145796580 6300 796419 200859 20263 73645 44561 4675983 THIRD PARTY ADMINISTRAT 2399287 CONSULTING FEES 869638 BENEFIT CONSULTING 618699 MANAGED CARE COSTS 581806 WELLNESS PROGRAM 368359 280189 156747888 -44863 -10423 4607073 4474221 790328 772323 775197 867826 19462147 21217697 2442862 1669622 28032744 28991266 410760 123658 4354420 5236727 18746000 20203656 23511180 25564041 X 0 0 0 0 4521564 3427225 4521564 3427225 28032744 28991266 X -1455371 361032 X 0 1 0 X 0 0 U.S. GOVERNMENT SECURITIES 12993523 F CORPORATE OBLIGATIONS 5104753 F MUTUAL FUNDS 3119421 F 21217697 CLAIM REIMBURSEMENT 1517051 ACCRUED INTEREST 152571 1669622 BENEFITS PAYABLE 19591667 LOSS ADJUSTING EXPENSE PAYABLE 611989 20203656 155292517 156747888 -1455371 361032 361032 -1094339 150841388 361032 361032 150480356 76136 4736025 4812161 155292517 151935727 0 151935727 76136 4736025 4812161 156747888 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 (IRC) AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE, AND THE WCA BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC PART XII, LINE 4B - OTHER ADJUSTMENTS: BANK SERVICE CHARGES 60,042. RECLASSIFY REINSURANCE PREMIUMS 4,675,983. PART XIII, LINE 4B - OTHER ADJUSTMENTS: BANK SERVICE CHARGES 60,042. RECLASSIFY REINSURANCE PREMIUMS 4,675,983. 1 SCHOLARSHIP PROGRAM 6 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 THE MEMBERS SELECT THE BOARD OF DIRECTORS. ALL BOARD OF DIRECTOR MEMBERS ARE COUNTY SUPERVISORS FROM THE COUNTIES BEING SERVED. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS CHAIRPERSON REVIEWS AND SIGNS THE RETURNS. 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 GAINS ON INVESTMENTS: 361,032. 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 796419 FMV