Civic Intelligence

Lincoln Benefit Trust

EIN 23-2110865 • 501(c)9 • New Oxford, PA

Profile

The lincoln benefit trust was established with the lincoln intermediate and school districts in the adams, franklin, lancaster and york counties of pennsylvania to collaborate to offer employee health benefits coverage for medical, prescription, dental, vision and certain other benefits for its members.

PO Box 70New Oxford, PA 17350

www.iu12.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.14x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.06x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2025

Net Margin

39th percentile

1.0%

Higher net margin than 39% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

22nd percentile

$142,442

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

$100M-$250M nonprofits • Source year 2025

Asset Growth

34th percentile

1.0%

Faster asset growth than 34% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

18%

Faster revenue growth than 82% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Assets

Up

$87,640,568

Up $900,435 (+1.0%) from 2024

Liabilities

Down

$12,073,148

Down $1,191,594 (-9.0%) from 2024

Net Assets

Up

$75,567,420

Up $2,092,029 (+2.8%) from 2024

Revenue

Up

$205,619,465

Up $31,545,939 (+18%) from 2024

Expenses

Up

$203,527,436

Up $28,395,914 (+16%) from 2024

Net Income

Up

$2,092,029

Up $3,150,025 (+298%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2012: $75,372,494Liabilities 2012: $9,295,773Net Assets 2012: $66,076,7212012Assets 2013: $81,697,467Liabilities 2013: $10,465,791Net Assets 2013: $71,231,6762013Assets 2014: $89,193,960Liabilities 2014: $10,005,759Net Assets 2014: $79,188,2012014Assets 2015: $99,953,491Liabilities 2015: $10,472,038Net Assets 2015: $89,481,4532015Assets 2016: $104,041,185Liabilities 2016: $10,045,964Net Assets 2016: $93,995,2212016Assets 2017: $109,143,427Liabilities 2017: $9,576,086Net Assets 2017: $99,567,3412017Assets 2018: $111,509,597Liabilities 2018: $10,872,492Net Assets 2018: $100,637,1052018Assets 2019: $108,715,446Liabilities 2019: $10,131,478Net Assets 2019: $98,583,9682019Assets 2020: $114,209,490Liabilities 2020: $12,056,099Net Assets 2020: $102,153,3912020Assets 2021: $96,334,597Liabilities 2021: $9,992,233Net Assets 2021: $86,342,3642021Assets 2022: $86,968,828Liabilities 2022: $9,831,808Net Assets 2022: $77,137,0202022Assets 2023: $86,102,848Liabilities 2023: $11,569,461Net Assets 2023: $74,533,3872023Assets 2024: $86,740,133Liabilities 2024: $13,264,742Net Assets 2024: $73,475,3912024Assets 2025: $87,640,568Liabilities 2025: $12,073,148Net Assets 2025: $75,567,4202025

Highlighted filing

2025

Assets$87,640,568
Liabilities$12,073,148
Net Assets$75,567,420

Operations Trend

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

$300M$200M$100M$0-$100MExpenses 2012: $131,637,9402012Revenue 2013: $139,573,656Expenses 2013: $134,418,701Net Income 2013: $5,154,9552013Revenue 2014: $147,584,510Expenses 2014: $139,627,985Net Income 2014: $7,956,5252014Revenue 2015: $150,471,968Expenses 2015: $140,178,716Net Income 2015: $10,293,2522015Revenue 2016: $152,040,318Expenses 2016: $147,526,550Net Income 2016: $4,513,7682016Revenue 2017: $146,846,329Expenses 2017: $141,274,209Net Income 2017: $5,572,1202017Revenue 2018: $140,674,998Expenses 2018: $139,605,234Net Income 2018: $1,069,7642018Revenue 2019: $134,177,503Expenses 2019: $136,230,640Net Income 2019: -$2,053,1372019Revenue 2020: $142,316,642Expenses 2020: $138,747,219Net Income 2020: $3,569,4232020Revenue 2021: $142,208,821Expenses 2021: $158,019,848Net Income 2021: -$15,811,0272021Revenue 2022: $147,920,729Expenses 2022: $157,126,073Net Income 2022: -$9,205,3442022Revenue 2023: $164,495,092Expenses 2023: $167,098,725Net Income 2023: -$2,603,6332023Revenue 2024: $174,073,526Expenses 2024: $175,131,522Net Income 2024: -$1,057,9962024Revenue 2025: $205,619,465Expenses 2025: $203,527,436Net Income 2025: $2,092,0292025

Highlighted filing

2025

Revenue$205,619,465
Expenses$203,527,436
Net Income$2,092,029

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$87.6$12.1$75.6$206$204$2.09
2024Detailed filing. Detailed filing data is available for this year.$86.7$13.3$73.5$174$175$1.06
2023Detailed filing. Detailed filing data is available for this year.$86.1$11.6$74.5$164$167$2.60
2022Detailed filing. Detailed filing data is available for this year.$87.0$9.83$77.1$148$157$9.21
2021Detailed filing. Detailed filing data is available for this year.$96.3$9.99$86.3$142$158$15.8
2020Detailed filing. Detailed filing data is available for this year.$114$12.1$102$142$139$3.57
2019Detailed filing. Detailed filing data is available for this year.$109$10.1$98.6$134$136$2.05
2018Detailed filing. Detailed filing data is available for this year.$112$10.9$101$141$140$1.07
2017Detailed filing. Detailed filing data is available for this year.$109$9.58$99.6$147$141$5.57
2016Detailed filing. Detailed filing data is available for this year.$104$10.0$94.0$152$148$4.51
2015Detailed filing. Detailed filing data is available for this year.$100.0$10.5$89.5$150$140$10.3
2014Detailed filing. Detailed filing data is available for this year.$89.2$10.0$79.2$148$140$7.96
2013Summary only. Only limited summary data is available for this year.$81.7$10.5$71.2$140$134$5.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$75.4$9.30$66.1$132
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 23, 2025
Return Version
2024v5.0
Gross Receipts
$205,619,465
Mission and Program Overview

Mission

The lincoln benefit trust was established with the lincoln intermediate and school districts in the adams, franklin, lancaster and york counties of pennsylvania to collaborate to offer employee health benefits coverage for medical, prescription, dental, vision and certain other benefits for its members.

See federal general footnote

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$84,620,877$78,832,679▼ $5,788,198
Rtn Earn Endowment Incm Other Fnds$73,475,391$75,567,420▲ $2,092,029
Accounts Receivable$2,119,256$8,807,889▲ $6,688,633
Total Assets$86,740,133$87,640,568▲ $900,435
Liabilities
Accounts Payable and Accrued Expenses$13,264,742$12,073,148▼ $1,191,594
Total Liabilities$13,264,742$12,073,148▼ $1,191,594
Net Assets / Fund Balance
Total Net Assets Fund Balance$73,475,391$75,567,420▲ $2,092,029
Total Liabilities and Net Assets / Fund Balance$86,740,133$87,640,568▲ $900,435
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin AlvarnazTrust ManageFT$112,610$29,832$142,442

Board Members and Trustees

NameTitle
Dr Jeffrey WestLiu - Chairm
Dr M Christoper MarcheseLiu - Chairm
Brent KesslerActing Trust
Jill BohannonCentral - Al
Greg AllowayCentral - Tr
Kelly MartinCentral - Tr
Laura StineCentral - Tr
Kristina JacobyDover - Alte
Dave MarascioDover - Trus
Miranda WeaverDover - Trus
Carla MyersEastern - Tr
Ken MarksEastern - Tr
Chris WeberEphrata - Al
Dr Brian TroopEphrata - Al
Stephanie MillerEphrata - Al
Heidi KuskaEphrata - Tr
Justin ShowalterEphrata - Tr
Kristee ReichardEphrata - Tr
Jennifer KaneFairfield -
Scott WiltFairfield -
Terry MillerFranklin - a
Neil RotzFranklin - T
Belinda WallenGettysburg -
Sharon SmithGettysburg -
Tom FortnumGettysburg -
Bobbi WeaverGettysburg-a
Dr Jason PerrinGettysburg-a
Morgan MillereGettysburg-a
Caroline RoyerGreencastle-
Heather AlveyGreencastle-
Kathy ForbesHanover - Al
Amy GotwalsHanover - Tr
Troy WentzHanover - Tr
Latoya Elby-newmanHarrisburg -
Marcia StokesHarrisburg -
Richard BenderHarrisburg -
Marlena LangHarrisburg-a
TIM O'LEARYHarrisburg-a
Kim AnsellLiu - Altern
Brent KesslerLiu - Treasu
Laura KuhnLiu - Truste
Brian GellerNortheastern
Della ArcherNortheastern
Dr Jason BottiglieriNortheastern
Leah PritchettNortheastern
Samantha SchryverNortheastern
Ann HoverterNorthern - a
Dr Steven KirkpatrickNorthern - a
Charles GriscavageNorthern - T
Jason YoungNorthern - T
Kenneth SechristNorthern - T
Laurel FuhrmanSouth Easter
Mary ChildressSouth Easter
Richard MeinlSouth Easter
Tracey KerrSouth Easter
Jeffrey MummertSouth West-s
Christine LeaseSouth Wester
Douglas FuhrmanSouth Wester
Jonathan LewisSouthern Yor
Lori WooldridgeSouthern Yor
Nathan HenkelSouthern Yor
Susan GreenSouthern Yor
Trevor CarringtonSouthern Yor
Anjie DollSpring Grove
Jennifer LeppoSpring Grove
Kathleen KrallSpring Grove
Mark CzappSpring Grove
Mark NealTrust Manage
Amy HersheyTuscarora -
Sharon MillerTuscarora -
Rodney BenedickTuscarora -a
Wendy EtterTuscarora -a
Dee CrowderUpper Adams-
Shelley HobbsUpper Adams-
Colleen GildeeWaynesboro -
Cori UreyWaynesboro -
Eric HoltzmanWaynesboro -
Chelsea SandersWaynesboro-a
Laura KiesslingWaynesboro-a
Sharon LevickWaynesboro-a
Cynthia LockardYork Academy
Dr Michael LoweYork Academy
Ivy GrunertYork Academy
Tina ZieglerYork Academy
Ellie Ann PuhallaYork City -
Shawn HainYork City -
Jon BoyerYork County-
Shawn HontzYork County-

Highest Paid Contractors

ContractorServicesLocationCompensation
Conrad Siegel ActuariesActuary501 CORPORATE CIRCLE, Harrisburg, PA 17110-0900$108,900
InnovuData Analytics2403 SIDNEY STREET SUITE 225, Pittsburgh, PA 15222$104,425
Revenue and Support

Revenue Composition

Contributions and Grants
$185,787,185
Program Service Revenue
$0
Investment Income
$2,575,090
Other Revenue
$17,257,190
Change in Net Assets
$2,092,029

Audited Revenue Reconciliation

Revenue per Audited Statements
$205,619,465
Total Revenue per Audited Statements
$205,619,465
Total Revenue per Form 990
$205,619,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$35,634,274
Salaries, Compensation, and Employee Benefits$92,187
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$167,800,975
All Other Expenses---$396,953
Other Expenses---$274,697
Current Officers, Directors, Trustees, and Key Employees---$92,187
Fees for Services Accounting---$32,500
Office Expenses---$30,527
Total Functional Expenses$0$0$0$203,527,436

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$203,527,436
Total Expenses per Audited Statements$203,527,436
Total Expenses per Form 990$203,527,436
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed in detail by the lbt management before submission.

Form 990, Page 6, Part VI, Line 12C

A statement of financial interests is filed by each trustee, annually.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and financial statements are available to the public upon request by contacting mark neal, trust manager, at (717) 624-6493 or at the organization's mailing address at p.o. Box 70, new oxford, pa 17350.

Filing and Contact Details

Filer

Filer Name
Lincoln Benefit Trust
EIN
23-2110865
Phone
7176246493
Address
PO BOX 70, NEW OXFORD, PA 17350

Signing Officer

Name
Mark Neal
Title
Trust Manager
Phone
7176246493
Signed
2025-12-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Neal
Formed
1979
Legal Domicile
Pa
Voting Board Members
55
Independent Board Members
55
Employees
0

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
55 WETZEL DR STE 1, HANOVER, PA 17331
Preparer
Kara M Darlington CPA
Phone
7176375915
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The lincoln benefit trust was established with the lincoln intermediate and school districts in the adams, franklin, lancaster and york counties of pennsylvania to collaborate to offer employee health benefits coverage for medical, prescription, dental, vision and certain other benefits for its members.

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the trust and recognize a tax liability (or asset) if the trust has taken an uncertain position that more likely than not would not be sustained upon examination by federal, state, or local taxing authorities. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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

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IRS990/Form990PartVIISectionAGrp/PersonNm2GREG ALLOWAY
IRS990/Form990PartVIISectionAGrp/PersonNm3JILL BOHANNON
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IRS990/Form990PartVIISectionAGrp/PersonNm5DAVE MARASCIO
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IRS990/Form990PartVIISectionAGrp/PersonNm7KEN MARKS
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IRS990/Form990PartVIISectionAGrp/PersonNm41DR JASON BOTTIGLIERI
IRS990/Form990PartVIISectionAGrp/PersonNm42BRIAN GELLER
IRS990/Form990PartVIISectionAGrp/PersonNm43SAMANTHA SCHRYVER
IRS990/Form990PartVIISectionAGrp/PersonNm44DELLA ARCHER
IRS990/Form990PartVIISectionAGrp/PersonNm45JASON YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm46KENNETH SECHRIST
IRS990/Form990PartVIISectionAGrp/PersonNm47CHARLES GRISCAVAGE
IRS990/Form990PartVIISectionAGrp/PersonNm48DR STEVEN KIRKPATRICK
IRS990/Form990PartVIISectionAGrp/PersonNm49ANN HOVERTER
IRS990/Form990PartVIISectionAGrp/PersonNm50LAUREL FUHRMAN

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