Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 26-1445922 • 501(c)9
Profile
None
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 51.0% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Down$0
Down $1,172,085 (-100%) from 2012
Liabilities
Down$0
Down $11,483 (-100%) from 2012
Net Assets
Down$0
Down $1,160,602 (-100%) from 2012
Revenue
$853,236
No earlier filing loaded for comparison.
Expenses
Down$2,025,321
Down $3,485,659 (-63%) from 2012
Net Income
-$1,172,085
No earlier filing loaded for comparison.
Most recent year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
None
To act in a fiduciary role relative to the health benefit plan of the sponser, Blue Cross Blue Shield of MT. The Trust receives assets of the sponsor (both employer and employee health premium contributions) and holds these assets in a designated account and, upon receipt of claims and other expense invoices, reimburses costs to the sponsor.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,160,602 | $0 | ▼ $1,160,602 |
| Savings and Temporary Cash Investments | $1,138,096 | $0 | ▼ $1,138,096 |
| Accounts Receivable | $33,989 | $0 | ▼ $33,989 |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $1,172,085 | $0 | ▼ $1,172,085 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $11,483 | - | - |
| Total Liabilities | $11,483 | $0 | ▼ $11,483 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,160,602 | $0 | ▼ $1,160,602 |
| Total Liabilities and Net Assets / Fund Balance | $1,172,085 | $0 | ▼ $1,172,085 |
| Name | Title | Other | Total |
|---|---|---|---|
| Sean Slanger | Trustee | $129,401 | $129,401 |
| Raelynn Williams | Trustee | $82,754 | $82,754 |
| Name | Title |
|---|---|
| Mark Burzynski | Trustee |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $0 |
| Other Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $2,025,321 |
| Total Functional Expenses | $0 | $0 | $0 | $2,025,321 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,025,321 |
| Total Expenses per Audited Statements | $2,025,321 |
| Total Expenses per Form 990 | $2,025,321 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“Mark Burzynski and Sean Slanger - Business Relationship Mark Burzynski and Raelynn Williams - Business Relationship”
“Blue Cross and Blue Shield of Montana, Inc. is the sole member of the BMT Employee Benefits Trust.”
“Blue Cross Blue Shield of Montana elects the members of the governing body.”
“No committes have authority to act on behalf of the board.”
“The Form 990 will be reviewed by the Executive Director of CFM before the Form 990 is filed.”
“BMT Employee Benefits Trust, Inc. does not have a conflict of interest policy; however, all board members are employees of BCBSMT, a related organization, and are required to follow the conflict of interest policy of BCBSMT”
“No compensation is paid by the Trust. Board members are employees of Blue Cross Blue Shield of Montana and compensation is based upon a variety of factors including comparability data and other market factors.”
“These documents are not available to the general public.”
“The amounts shown in Part VII as compensation from a related organization are payments for services that are provided to Blue Cross Blue Shield of Montana through December 31, 2013, a related organization. The board members do not receive any compensation for the services that they provide to BMT Employee Benefits Trust, Inc as board members.”
“The Voluntary Employee Benefit Association (VEBA) Trust established to hold the Plan's assets is intended to qualify pursuant to Section 501(c)(9) of the Internal Revenue Code, and accordingly, the VEBA Trust's net investment income is exempt from income taxes. The VEBA Trust has obtained an exemption letter dated February 2, 2010 from the Internal Revenue Service, notifying the Sponsor of their exemption effective November 14, 2008. The Sponsor believes that the VEBA Trust continued to qualify and to operate in accordance with the applicable requirements of the Internal Revenue Code through its termination date. Therefore, no provision for income taxes has been included in the Plan's financial statements. Accounting standards 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 tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Plan Administrator has analyzed the tax positions taken by the Plan, and has concluded that as of July 31, 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan Administrator believes it is no longer subject to income tax examinations for years prior to 2010.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 11483 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 33989 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To act in a fiduciary role relative to the health benefit plan of the sponser, Blue Cross Blue Shield of MT. The Trust receives assets of the sponsor (both employer and employee health premium contributions) and holds these assets in a designated account and, upon receipt of claims and other expense invoices, reimburses costs to the sponsor. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 2025321 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Chris Manger |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4064220959 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 1301 Elm St |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Helena |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 59601 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 2025321 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 0 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 853236 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1172085 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2025321 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 853236 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | During 2013, the Trust served approximately 513 employees and retirees of Blue Cross Blue Shield of Montana. Approximately $850 thousand of employee contributions was remitted to the Trust in 2013 for payment of benefits. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FinalReturnInd | 0 | X |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 10179 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 12559 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 16482 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Mark Burzynski |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Sean Slanger |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Raelynn Williams |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 424745 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 116842 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 66272 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 853236 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MT |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | None |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1160602 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Mark Burzynski |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 11483 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Plan Contributions |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 853236 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 853236 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 5226664 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 284316 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6411255 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 900275 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 5510980 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6411255 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1172085 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1160602 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1138096 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2025321 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 853236 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Voluntary Employee Benefit Association (VEBA) Trust established to hold the Plan's assets is intended to qualify pursuant to Section 501(c)(9) of the Internal Revenue Code, and accordingly, the VEBA Trust's net investment income is exempt from income taxes. The VEBA Trust has obtained an exemption letter dated February 2, 2010 from the Internal Revenue Service, notifying the Sponsor of their exemption effective November 14, 2008. The Sponsor believes that the VEBA Trust continued to qualify and to operate in accordance with the applicable requirements of the Internal Revenue Code through its termination date. Therefore, no provision for income taxes has been included in the Plan's financial statements. Accounting standards 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 tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Plan Administrator has analyzed the tax positions taken by the Plan, and has concluded that as of July 31, 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan Administrator believes it is no longer subject to income tax examinations for years prior to 2010. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2025321 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 853236 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 853236 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2025321 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 149041 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 160597 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 3375 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 7711 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 115107 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Mark Burzynski |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Trustee |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 435831 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | Compensation: No compensation is paid by BMT Employee Benefits Trust, Inc. Trustees are employees of Blue Cross Blue Shield of Montana and compensation is based upon a variety of factors including comparability data and other market factors. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule J, Part I, Line 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | See Schedule N Part III |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | Prior to the termination date of the Trust, all assets had been expended for payments of benefit claims. Therefore, as of July 31, 2013, the termination date, no assets remained that required distribution. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 1, |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Mark Burzynski and Sean Slanger - Business Relationship Mark Burzynski and Raelynn Williams - Business Relationship |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Blue Cross and Blue Shield of Montana, Inc. is the sole member of the BMT Employee Benefits Trust. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Blue Cross Blue Shield of Montana elects the members of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | No committes have authority to act on behalf of the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Form 990 will be reviewed by the Executive Director of CFM before the Form 990 is filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BMT Employee Benefits Trust, Inc. does not have a conflict of interest policy; however, all board members are employees of BCBSMT, a related organization, and are required to follow the conflict of interest policy of BCBSMT |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | No compensation is paid by the Trust. Board members are employees of Blue Cross Blue Shield of Montana and compensation is based upon a variety of factors including comparability data and other market factors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | These documents are not available to the general public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The amounts shown in Part VII as compensation from a related organization are payments for services that are provided to Blue Cross Blue Shield of Montana through December 31, 2013, a related organization. The board members do not receive any compensation for the services that they provide to BMT Employee Benefits Trust, Inc as board members. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VII: |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 4 | Insurance |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 5 | Electronic Clearinghouse |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 1 | Western States Insurance Agency |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 2 | Insurance Coordinators of Montana Inc |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 3 | Health-e-Web Inc |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 4 | Combined Benefits Management Inc |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 5 | Electronic Translations & Transmittals |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1 | 4 | 404 Fuller Ave PO Box 4309 |
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| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Chris Manger |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-03-13 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BMTE |
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| ReturnHeader/Filer/PhoneNum | 0 | 4064220959 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 1301 Elm St PO Box 1165 |
| ReturnHeader/Filer/USAddress/City | 0 | Helena |
| ReturnHeader/Filer/USAddress/State | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 59624 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 450250958 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | EIDE BAILLY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 4310 17TH AVE S PO BOX 2545 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | FARGO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | ND |
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| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LISA CHAFFEE CPA |
| ReturnHeader/ReturnTs | 0 | 2014-03-24T09:14:11-05:00 |
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