2025-03-03T16:33:07-05:00 2024-06-30 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RDSTE 400 SAN RAMON CA 94583 990 2023-07-01 926027877 PUBLIC EDUCATION HEALTH TRUST % RHONDA PROWELL-KITTER PUBL 9072747526 2550 DENALI Suite 1614 ANCHORAGE AK 99503 RHONDA PROWELL-KITTER CFO 9072747526 2025-02-21 true true TROY ATKINSON P00739466 9252779100 2023 2025-03-06 01:10:19Z RHONDA PROWELL-KITTER 2550 DENALI 1614 ANCHORAGE AK 99503 110517857 false X HTTPS://PEHTAK.COM/ X 1996 AK TO PROVIDE COMPREHENSIVE MEDICAL, DENTAL, VISION, AND PRESCRIPTION DRUG BENEFITS IN THIS MULTIEMPLOYER PLAN. 7 0 3 7 0 0 0 0 129732301 91668900 2268723 1245155 7635803 6824394 139636827 99738449 0 0 137904803 99013014 579645 621289 0 0 0 5396567 3763638 143881015 103397941 -4244188 -3659492 48327965 39605211 17921577 10383586 30406388 29221625 TO PROVIDE COMPREHENSIVE MEDICAL, DENTAL, VISION, AND PRESCRIPTION DRUG BENEFITS IN THIS MULTIEMPLOYER PLAN. false false TO PROVIDE COMPREHENSIVE MEDICAL, DENTAL, VISION, AND PRESCRIPTION BENEFITS TO APPROXIMAELY 8,700 PLAN PARTICIPANTS IN THIS MULTIEMPLOYER PLAN. false false false false false false false false false true false false true true 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 true 1 0 true 3 true false false false false false false false false X 7 0 false false false false false false false true false false false false true true true true true true false false X RHONDA PROWELL-KITTER 9072747526 2550 DENALI 1614 ANCHORAGE AK 99503 X RHONDA PROWELL-KITTER CFO/PLAN ADMINISTRATOR 60.0 0.0 X 252500 0 96165 TOM KLAAMEYER TRUSTEE 1.0 0.0 X 0 0 0 JESSICA COOK TRUSTEE 1.0 0.0 X 0 0 0 KATHLEEN BELL TRUSTEE 1.0 0.0 X 0 0 0 LAURA MULGREW TRUSTEE 1.0 0.0 X 0 0 0 TIM WALTERS TRUSTEE 1.0 0.0 X 0 0 0 JOSH ANDREWS TRUSTEE - TERM. 12/2023 1.0 0.0 X 0 0 0 Shelby Beck TRUSTEE - EFF. 01/2024 1.0 0.0 X 0 0 0 Dan Polta TRUSTEE - EFF. 01/2024 1.0 0.0 X 0 0 0 252500 0 96165 1 false true false EBMS PO BOX 21367 BILLINGS MT 59104 TPA FEES/UTIL REVIEW 2026107 AON HEWITT 500 WEST MAIN STREET LOUISVILLE KY 40202 CONSULTING/ACTUARY 265308 UBS 3000 A Street ANCHORAGE AK 99503 Investment Advisor 117450 3 0 EMPLOYER CONTRIBUTIONS 91668900 91668900 91668900 1939620 1939620 0 0 0 0 0 10084943 10779408 -694465 -694465 -694465 0 0 0 0 0 0 0 0 0 0 PRESCRIPTION REBATES 900099 6824394 6824394 6824394 99738449 98493294 0 1245155 0 0 0 99013014 364868 0 135153 30161 65007 26100 0 58157 29432 0 0 117450 2726850 142468 36473 0 0 57302 5043 0 9021 0 0 5066 29623 ACA AND STATE FEES 469385 MEMBER COMMUNICATIONS 52680 TRAINING EXPENSES 23501 MISC. EXPENSES 1187 103397941 X 92599 88209 4694300 4881261 0 0 0 0 0 0 0 0 0 0 0 0 295682 259581 65111 45506 21923 19605 37859416 31716574 0 0 0 0 0 0 5364045 2639981 48327965 39605211 375112 163370 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17546465 10220216 17921577 10383586 X 0 0 0 0 30406388 29221625 30406388 29221625 48327965 39605211 -3659492 2474729 X X false true X true false 65111 45506 19605 19605 PRESCRIPTION REBATES 1874915 STOP LOSS/OTHER RECEIVABLE 583385 RIGHT-OF-USE ASSET 181681 2639981 0 CLAIMS INCURRED BUT NOT REPORT 9656000 UNEARNED REVENUE 377998 LEASE LIABILITY 186218 10220216 X 102095728 2474729 2474729 99620999 117450 117450 99738449 110541491 110541491 117450 -7261000 -7143550 103397941 PART X, LINE 2: 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 IRS. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN NET BENEFIT OBLIGATIONS - $7,261,000. X X false false false RHONDA PROWELL-KITTER CFO/PLAN ADMINISTRATOR 252500 0 0 0 0 0 59345 0 36820 0 348665 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B: THE PLAN DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: THE TRUSTEES DESIGNATE THE CFO/PLAN ADMINISTRATOR TO REVIEW THE FORM 990 PRIOR TO FILING IT WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: Each new TRUSTEE, TRUSTEE COMMITTEE MEMEBER AND TRUST EMPLOYEE (TRUST PARTY) shall be required to review a copy of the cONFLICT OF INTEREST policy and to acknowledge in writing that he or she has done so. Each Trust Party shall annually complete a disclosure form identifying any relationships, positions or circumstances in which the Trust Party is involved that he or she believes could contribute to a Conflict of Interest. Such relationships, positions or circumstances might include ownership of or service as a director of or consultant to a business that might provide goods or services to the Trust. Any such information regarding business interests of a Trust Party or a Family Member shall be treated as confidential and shall generally be made available only to the Trustees, except to the extent additional disclosure is necessary in connection with the implementation of this Policy. This policy shall be reviewed annually by each Trustee. Any changes to the policy shall be communicated immediately to all Trust Parties. FORM 990, PART VI, SECTION B, LINE 15A: IN 2022, THE TRUSTEES HIRED A CONSULTING FIRM TO PERFORM A SALARY/BENEFITS REVIEW OF THE CFO/PLAN ADMINISTRATOR POSITION. THE CONSULTING FIRM REVIEWED JOB DESCRIPTION, ROLES AND RESPONSIBILITIES, AND INTERVIEWED TRUSTEES AND THE CFO/PLAN ADMINISTRATOR TO PROVIDE A TOTAL CASH COMPENSATION ANALYSIS FOR THE ROLE. TRUSTEES DRAFTED A THREE-YEAR CONTRACT EFFECTIVE JULY 1, 2022 TO JUNE 30, 2025. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990 PART VII SECTION A COLUMN E AND F CERTAIN TRUSTEES OF THE TRUST, FOR WHICH THERE IS NO APPLICABLE REPORTING EXEMPTION, ARE EMPLOYEES OF CONTRIBUTING EMPLOYER THAT ARE CONSIDERED RELATED ORGANIZATIONS UNDER THE DEFINITIONS IN SCHEDULE R. THE TRUST IS UNABLE TO REPORT COMPENSATION AND BENEFITS PAID TO THE TRUSTEES BY RELATED ORGANIZATIONS AS IT WAS UNABLE TO OBTAIN THE INFORMATION AFTER MAKING REASONABLE EFFORTS. FORM 990. PART XII, LINE 2C THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR. THAT PROCESS HAS NOT CHANGED. Anchorage School District 4100 SPENARD ROAD Anchorage AK 99517 AK GOVERNMENT N/A NA false Bristol Bay School District PO Box 169 Naknek AK 99633 AK GOVERNMENT N/A NA false CHATHAM SCHOOL DISTRICT PO Box 109 Angoon AK 99820 AK GOVERNMENT N/A NA false COPPER RIVER SCHOOL DISTRICT PO Box 108 Glennallen AK 99588 AK GOVERNMENT N/A NA false CORDOVA SCHOOL DISTRICT PO Box 1330 Cordova AK 99574 AK GOVERNMENT N/A NA false CRAIG CITY SCHOOL DISTRICT PO Box 800 Craig AK 99921 AK GOVERNMENT N/A NA false Delta Greely School District PO Box 433 Delta Junction AK 99737 AK GOVERNMENT N/A NA false DENALI BOROUGH SCHOOL DISTRICT PO Box 280 Healy AK 99743 AK GOVERNMENT N/A NA false HAINES SCHOOL DISTRICT PO Box 1289 Haines AK 99827 AK GOVERNMENT N/A NA false Hydaburg School District PO Box 109 Hydaburg AK 99922 AK GOVERNMENT N/A NA false Juneau School District 2660 Fritz Cove Rd Juneau AK 99801 AK GOVERNMENT N/A NA false KAKE SCHOOL DISTRICT PO Box 450 Kake AK 99830 AK GOVERNMENT N/A NA false KASHUNAMIUT SCHOOL DISTRICT PO Box 345 Chevak AK 99563 AK GOVERNMENT N/A NA false Klawock City School District PO Box 9 Klawock AK 99925 AK GOVERNMENT N/A NA false MAT-SU BOROUGH SCHOOL DISTRICT 501 N Gulkana Palmer AK 99645 AK GOVERNMENT N/A NA false NEA-ALASKA 201 Main St Ste 300 Juneau AK 99801 AK GOVERNMENT N/A NA false Nenana School District PO Box 10 Nenana AK 99760 AK GOVERNMENT N/A NA false PETERSBURG SCHOOL DISTRICT PO Box 289 Petersburg AK 99833 AK GOVERNMENT N/A NA false PRIBILOF SCHOOL DISTRICT PO Box 207 St Paul AK 99660 AK GOVERNMENT N/A NA false WRANGELL SCHOOL DISTRICT PO Box 2319 Wrangell AK 99929 AK GOVERNMENT N/A NA false Tanana City School District PO BOX 89 TANANA AK 99777 AK GOVERNMENT N/A NA false HOONAH SCHOOL DISTRICT PO BOX 157 HOONAH AK 99829 AK government n/a N/A false false false false false false false false false false false false false false false false false false false PARTS II, III, AND IV - RELATED TAX ORGANIZATIONS IN A MULTIEMPLOYER PLAN A CONTRIBUTING EMPLOYER IS CONSIDERED A RELATED ORGANIZATION BECAUSE IT IS OBLIGATED TO CONTRIBUTE TO THE PLAN PURSUANT TO THE TERMS IN THE COLLECTIVE BARGAINING OR PARTICIPATION AGREEMENT.