Civic Intelligence

Clinton County Post Retirement Health Care Plan and Tr

EIN 02-6139663 • 501(c)9 • St Johns, MI

Profile

The VEBA provides post-retirement health care benefits to eligible former employees of Clinton County and their eligible dependents.

100 East State StreetSt Johns, MI 48879
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Net Margin

18th percentile

-8.1%

Higher net margin than 18% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$26,194

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Asset Growth

31st percentile

-0.4%

Faster asset growth than 31% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

51%

Faster revenue growth than 91% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets27th percentile

Assets

Down

$16,681,429

Down $63,115 (-0.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$16,681,429

Down $63,115 (-0.4%) from 2023

Operations
Liabilities / Revenue31st percentileNet Margin18th percentile

Revenue

Up

$775,222

Up $261,705 (+51%) from 2023

Expenses

Up

$838,337

Up $74,529 (+9.8%) from 2023

Net Income

Up

-$63,115

Up $187,176 (+75%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2011: $6,611,348Liabilities 2011: $0Net Assets 2011: $6,611,3482011Assets 2012: $7,682,699Liabilities 2012: $0Net Assets 2012: $7,682,6992012Assets 2013: $8,609,991Liabilities 2013: $0Net Assets 2013: $8,609,9912013Assets 2014: $9,798,427Liabilities 2014: $0Net Assets 2014: $9,798,4272014Assets 2015: $10,532,164Liabilities 2015: $0Net Assets 2015: $10,532,1642015Assets 2016: $11,137,251Liabilities 2016: $0Net Assets 2016: $11,137,2512016Assets 2017: $12,074,181Liabilities 2017: $0Net Assets 2017: $12,074,1812017Assets 2018: $12,826,348Liabilities 2018: $0Net Assets 2018: $12,826,3482018Assets 2019: $13,508,969Liabilities 2019: $0Net Assets 2019: $13,508,9692019Assets 2020: $14,471,436Liabilities 2020: $0Net Assets 2020: $14,471,4362020Assets 2021: $15,750,156Liabilities 2021: $0Net Assets 2021: $15,750,1562021Assets 2022: $16,994,835Liabilities 2022: $0Net Assets 2022: $16,994,8352022Assets 2023: $16,744,544Liabilities 2023: $0Net Assets 2023: $16,744,5442023Assets 2024: $16,681,429Liabilities 2024: $0Net Assets 2024: $16,681,4292024

Highlighted filing

2024

Assets$16,681,429
Liabilities$0
Net Assets$16,681,429
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,449,835Expenses 2011: $336,034Net Income 2011: $1,113,8012011Revenue 2012: $1,405,239Expenses 2012: $333,888Net Income 2012: $1,071,3512012Revenue 2013: $1,234,235Expenses 2013: $306,943Net Income 2013: $927,2922013Revenue 2014: $1,654,800Expenses 2014: $466,364Net Income 2014: $1,188,4362014Revenue 2015: $1,164,224Expenses 2015: $430,487Net Income 2015: $733,7372015Revenue 2016: $1,039,589Expenses 2016: $434,502Net Income 2016: $605,0872016Revenue 2017: $1,420,310Expenses 2017: $483,380Net Income 2017: $936,9302017Revenue 2018: $1,295,581Expenses 2018: $543,414Net Income 2018: $752,1672018Revenue 2019: $1,277,958Expenses 2019: $595,337Net Income 2019: $682,6212019Revenue 2020: $1,590,197Expenses 2020: $627,730Net Income 2020: $962,4672020Revenue 2021: $1,903,261Expenses 2021: $624,541Net Income 2021: $1,278,7202021Revenue 2022: $1,919,655Expenses 2022: $674,976Net Income 2022: $1,244,6792022Revenue 2023: $513,517Expenses 2023: $763,808Net Income 2023: -$250,2912023Revenue 2024: $775,222Expenses 2024: $838,337Net Income 2024: -$63,1152024

Highlighted filing

2024

Revenue$775,222
Expenses$838,337
Net Income-$63,115
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$16,681,429
Liabilities
$0
Net assets
$16,681,429
Revenue
$775,222
Expenses
$838,337
Net income
-$63,115
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$0.00$16.7$0.78$0.84$0.06
2023Detailed filing. Detailed filing data is available for this year.$16.7$0.00$16.7$0.51$0.76$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.0$0.00$17.0$1.92$0.67$1.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.8$0.00$15.8$1.90$0.62$1.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.5$0.00$14.5$1.59$0.63$0.96
2019Summary only. Only limited summary data is available for this year.$13.5$0.00$13.5$1.28$0.60$0.68
2018Summary only. Only limited summary data is available for this year.$12.8$0.00$12.8$1.30$0.54$0.75
2017Summary only. Only limited summary data is available for this year.$12.1$0.00$12.1$1.42$0.48$0.94
2016Summary only. Only limited summary data is available for this year.$11.1$0.00$11.1$1.04$0.43$0.61
2015Summary only. Only limited summary data is available for this year.$10.5$0.00$10.5$1.16$0.43$0.73
2014Summary only. Only limited summary data is available for this year.$9.80$0.00$9.80$1.65$0.47$1.19
2013Summary only. Only limited summary data is available for this year.$8.61$0.00$8.61$1.23$0.31$0.93
2012Summary only. Only limited summary data is available for this year.$7.68$0.00$7.68$1.41$0.33$1.07
2011Summary only. Only limited summary data is available for this year.$6.61$0.00$6.61$1.45$0.34$1.11
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.0
Gross Receipts
$513,517
Mission and Program Overview

Mission

The VEBA provides post-retirement health care benefits to eligible former employees of Clinton County and their eligible dependents.

Setting aside funds for the purpose of providing benefits under IRC Section 501(c)(9) and the regulations thereunder to eligible retired employees of Clinton County

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$16,994,835$16,744,544▼ $250,291
Investments in Publicly Traded Securities$16,525,596$16,213,579▼ $312,017
Savings and Temporary Cash Investments$469,221$527,537▲ $58,316
Cash and Non-Interest-Bearing Accounts$18$3,428▲ $3,410
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$16,994,835$16,744,544▼ $250,291
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,994,835$16,744,544▼ $250,291
Total Liabilities and Net Assets / Fund Balance$16,994,835$16,744,544▼ $250,291
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleOtherTotal
Robert ShowersTrustee$26,462$26,462
Ken MitchellTrustee$21,393$21,393
Val Vail-ShireyTrustee$16,589$16,589
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$389,479
Investment Income
$124,038
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-250,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$56,695
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$707,113
Fees for Services Accounting---$56,413
Other Expenses---$282
Total Functional Expenses$0$0$0$763,808
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“Clinton County has the authority to elect individuals to serve as trustees of the VEBA. Furthermore, certain decisions of the trustees are subject to approval of the County's Board of Commissioners.”

Form 990, Part VI, Section A, Line 7B

“Clinton County has the authority to elect individuals to serve as trustees of the VEBA. Furthermore, certain decisions of the trustees are subject to approval of the County's Board of Commissioners.”

Form 990, Part VI, Section A, Line 8B

“There were no committees with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is prepared by legal counsel for review by Clinton County's Finance Director. After approval by the Finance Director, Form 990 is then circulated to the VEBA's trustees for final approval.”

Form 990, Part VI, Section B, Line 15

“The VEBA does not compensate any such individuals.”

Form 990, Part VI, Section C, Line 19

“The VEBA's governing documents and other documents related to the VEBA's administration are available for public inspection at the Clinton County offices or via hard copy upon request.”

Form 990, Part VII, Section A, Line 1A

“None of the VEBA's trustees received compensation from any entity for VEBA trustee services. Furthermore, the VEBA does not employ any employees. Any compensation paid to the trustees by Clinton County is solely for employment by the County.”

Filing and Contact Details

Filer

Filer Name
Clinton County Post Retirement Health Care Plan and Tr
EIN
02-6139663
Phone
9892245120
Address
100 East State Street, St Johns, MI 48879

Signing Officer

Name
Robert Showers
Title
Trustee
Phone
9892245120
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Showers
Formed
2002
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Foster Swift Collins & Smith PC
Address
313 S Washington Square, Lansing, MI 48933
Preparer
Mindi Johnson
Phone
6167262252
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 34

“The VEBA is sponsored and maintained by Clinton County, MIchigan. The County, by action of its Board of Commissioners, has the power to amend the provisions of the VEBA and to appoint or remove its trustees. In addition, the County provides a portion of the funding for the VEBA.”

Form 990, Part XII, Line 2A

“Line 2c - The review and audit of the VEBA's 2023 financial statements was conducted as part of the review and audit of Clinton County's 2023 financial statements. The VEBA was included in Clinton County's consolidated audited financial statements for 2023 but did not receive separate audited financial statements.”

Raw XML AppendixShowing 400 of 407 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Setting aside funds for the purpose of providing benefits under IRC Section 501(c)(9) and the regulations thereunder to eligible retired employees of Clinton County
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AuditCommitteeInd00
IRS990/BenefitsToMembersGrp/TotalAmt0707113
IRS990/BooksInCareOfDetail/PersonNm0Robert Showers
IRS990/BooksInCareOfDetail/PhoneNum09892245120
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 East State Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0St Johns
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048879
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt016994835
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt016744544
IRS990/CashNonInterestBearingGrp/BOYAmt018
IRS990/CashNonInterestBearingGrp/EOYAmt03428
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContriRptFundraisingEventAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt0707113
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0124038
IRS990/CYOtherExpensesAmt056695
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0389479
IRS990/CYRevenuesLessExpensesAmt0-250291
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0763808
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0513517
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0During 2023, the VEBA provided post-retirement health care benefits to approximately 129 participants. That figure includes both retired employees of Clinton County and dependents of those eligible retirees. The sole objective of the VEBA for 2023 and subsequent years is to continue to set aside funds to provide said post-retirement health care benefits.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonatedServicesAndUseFcltsAmt00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt056413
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.2
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.2
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.2
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0Robert Showers
IRS990/Form990PartVIISectionAGrp/PersonNm1Ken Mitchell
IRS990/Form990PartVIISectionAGrp/PersonNm2Val Vail-Shirey
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt026462
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt121393
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt216589
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt00
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0513517
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/InterestGrp/TotalAmt00
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0124038
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0124038
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt016525596
IRS990/InvestmentsPubTradedSecGrp/EOYAmt016213579
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The VEBA provides post-retirement health care benefits to eligible former employees of Clinton County and their eligible dependents.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt016994835
IRS990/NetAssetsOrFundBalancesEOYAmt016744544
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0PCORI Fees
IRS990/OtherExpensesGrp/TotalAmt0282
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Robert Showers
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Post Retirement Health Care Plan
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0389479
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0389479
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0615925
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01407497
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt059051
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0512158
IRS990/PYRevenuesLessExpensesAmt01244679
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0674976
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01919655
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-250291
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0469221
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0527537
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The VEBA is sponsored and maintained by Clinton County, MIchigan. The County, by action of its Board of Commissioners, has the power to amend the provisions of the VEBA and to appoint or remove its trustees. In addition, the County provides a portion of the funding for the VEBA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Clinton County has the authority to elect individuals to serve as trustees of the VEBA. Furthermore, certain decisions of the trustees are subject to approval of the County's Board of Commissioners.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Clinton County has the authority to elect individuals to serve as trustees of the VEBA. Furthermore, certain decisions of the trustees are subject to approval of the County's Board of Commissioners.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There were no committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 is prepared by legal counsel for review by Clinton County's Finance Director. After approval by the Finance Director, Form 990 is then circulated to the VEBA's trustees for final approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The VEBA does not compensate any such individuals.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The VEBA's governing documents and other documents related to the VEBA's administration are available for public inspection at the Clinton County offices or via hard copy upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7None of the VEBA's trustees received compensation from any entity for VEBA trustee services. Furthermore, the VEBA does not employ any employees. Any compensation paid to the trustees by Clinton County is solely for employment by the County.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Line 2c - The review and audit of the VEBA's 2023 financial statements was conducted as part of the review and audit of Clinton County's 2023 financial statements. The VEBA was included in Clinton County's consolidated audited financial statements for 2023 but did not receive separate audited financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IV, Line 34
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VII, Section A, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XII, Line 2a
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Clinton County
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0386004844
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0IRC Section 115
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0County Government
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0100 East State Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0St Johns
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048879
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0Clinton County provides office space and staff necessary to administer the benefits of the VEBA. All County staff are paid directly by the County for services performed for the County. Staff members do not receive additional compensation for services performed in connection with the administration of the VEBA. The VEBA does not employ any employees.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt1Clinton County provides office space and staff necessary to administer the benefits of the VEBA. All County staff are paid directly by the County for services performed for the County. Staff members do not receive additional compensation for services performed in connection with the administration of the VEBA. The VEBA does not employ any employees.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt2Clinton County provides a portion of the funding for the VEBA via annual employer contributions.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule R, Part V, Line 1n
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule R, Part V, Line 1o
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule R, Part V, Line 1s
IRS990ScheduleR/TransferFromOtherOrgInd01
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt016744544
IRS990/TotalAssetsGrp/BOYAmt016994835
IRS990/TotalAssetsGrp/EOYAmt016744544
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0763808
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016994835
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016744544
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0389479
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0513517
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IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016994835
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016744544
IRS990/TotReportableCompRltdOrgAmt064444
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 East State Street
IRS990/USAddress/CityNm0St Johns
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048879
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Showers
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum09892245120
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLINTON COUNTY POST RETIREMENT HEALTH CARE PLAN AND TR
ReturnHeader/Filer/BusinessNameControlTxt0CLIN
ReturnHeader/Filer/EIN0026139663
ReturnHeader/Filer/PhoneNum09892245120
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 East State Street
ReturnHeader/Filer/USAddress/CityNm0St Johns
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048879
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0381904703
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Foster Swift Collins & Smith PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0313 S Washington Square
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lansing
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048933
ReturnHeader/PreparerPersonGrp/PhoneNum06167262252

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