Civic Intelligence

Cooperative Group Benefit Trust

990 • Fiscal year 2018 • EIN 31-1306485

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 14, 2019

Organization ProfileN/A

Refreshing map…

4001 Lexington Ave NArden Hills, MN 55126-2998

(614) 766-5800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.33x

Higher debt load relative to assets than 80% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.13x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

Net Margin

17th percentile

-7.7%

Higher net margin than 17% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

Asset Growth

7th percentile

-18%

Faster asset growth than 7% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

83rd percentile

17%

Faster revenue growth than 83% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$12,308,725

Down $2,733,714 (-18%) from 2017

Net Assets

Down

$8,251,412

Down $2,378,604 (-22%) from 2017

Liabilities

Down

$4,057,313

Down $355,110 (-8.0%) from 2017

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin17th percentile

Revenue

Up

$30,770,469

Up $4,518,775 (+17%) from 2017

Expenses

Up

$33,126,829

Up $5,914,960 (+22%) from 2017

Net Income

Down

-$2,356,360

Down $1,396,185 (-145%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2012: $6,269,890Liabilities 2012: $2,680,304Net Assets 2012: $3,589,5862012Assets 2013: $7,469,388Liabilities 2013: $4,923,229Net Assets 2013: $2,546,1592013Assets 2014: $10,706,903Liabilities 2014: $4,118,873Net Assets 2014: $6,588,0302014Assets 2015: $13,808,964Liabilities 2015: $3,429,169Net Assets 2015: $10,379,7952015Assets 2016: $15,160,945Liabilities 2016: $3,535,346Net Assets 2016: $11,625,5992016Assets 2017: $15,042,439Liabilities 2017: $4,412,423Net Assets 2017: $10,630,0162017Assets 2018: $12,308,725Liabilities 2018: $4,057,313Net Assets 2018: $8,251,4122018Assets 2019: $9,122,428Liabilities 2019: $6,326,587Net Assets 2019: $2,795,8412019Assets 2020: $2,586,578Liabilities 2020: $0Net Assets 2020: $2,586,5782020Assets 2024: $79,637Net Assets 2024: $79,6372024

Highlighted filing

2018

Assets$12,308,725
Liabilities$4,057,313
Net Assets$8,251,412
Open 2018 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$20M$0-$20MExpenses 2012: $26,314,3272012Revenue 2013: $30,479,700Expenses 2013: $31,523,127Net Income 2013: -$1,043,4272013Revenue 2014: $32,388,667Expenses 2014: $28,346,796Net Income 2014: $4,041,8712014Revenue 2015: $29,690,642Expenses 2015: $25,898,877Net Income 2015: $3,791,7652015Revenue 2016: $30,151,213Expenses 2016: $28,919,385Net Income 2016: $1,231,8282016Revenue 2017: $26,251,694Expenses 2017: $27,211,869Net Income 2017: -$960,1752017Revenue 2018: $30,770,469Expenses 2018: $33,126,829Net Income 2018: -$2,356,3602018Revenue 2019: $31,967,842Expenses 2019: $37,447,864Net Income 2019: -$5,480,0222019Revenue 2020: $49,363Expenses 2020: $202,691Net Income 2020: -$153,3282020Expenses 2024: $3,7952024

Highlighted filing

2018

Revenue$30,770,469
Expenses$33,126,829
Net Income-$2,356,360
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 14, 2019
Return Version
2018v3.1
Gross Receipts
$30,770,469
Mission and Program Overview

Mission

The organization was a multiple employer welfare arrangement (mewa) which provided medical, dental, vision and life insurance for its participating members. The plan was terminated december 31, 2019, accordingly, no new claims will be paid from the plan after this date. However the plan remained open to pay (1) runout claims incurred prior to december 31, 2019 (2) distribute remaining funds to member groups to cover employee benefit expenses and (3) pay administrative expenses.

The organization is a multiple employer welfare arrangement (mewa) which provides medical, dental, vision and life insurance for its participating members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,665,584$11,909,708▼ $2,755,876
Rtn Earn Endowment Incm Other Fnds$10,630,016$8,251,412▼ $2,378,604
Accounts Receivable$376,855$399,017▲ $22,162
Total Assets$15,042,439$12,308,725▼ $2,733,714
Liabilities
Accounts Payable and Accrued Expenses$3,547,129$3,246,910▼ $300,219
Other Liabilities$865,294$810,403▼ $54,891
Total Liabilities$4,412,423$4,057,313▼ $355,110
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,630,016$8,251,412▼ $2,378,604
Total Liabilities and Net Assets / Fund Balance$15,042,439$12,308,725▼ $2,733,714
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Harold CooperTrustee
Scott LogueTrustee
Jeff TroikeTrustee-chai
Mike HirtTrustee-sec
George SecorTrustee-vice
Dan BrownVP, Administ

Highest Paid Contractors

ContractorServicesLocationCompensation
Employee Benefit Management CorpThird Party Adm4789 RINGS ROAD, Dublin, OH 43017$488,028
Cigna CompanyPpo Fees900 COTTAGE GROVE ROAD, Bloomfield, CT 06002$420,087
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$29,998,509
Investment Income
$181,161
Other Revenue
$590,799
Change in Net Assets
$-2,356,360

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,770,469
Revenue Not Reported on Form 990
$-22,244
Total Revenue per Audited Statements
$30,748,225
Total Revenue per Form 990
$30,770,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,661,284
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$30,465,545--$30,465,545
Fees for Services Legal$85,800--$85,800
Other Expenses$53,575--$53,575
Fees for Services Accounting$46,285--$46,285
Fees for Services Other$39,654--$39,654
All Other Expenses$13,000--$13,000
Total Functional Expenses$33,126,829$0$0$33,126,829

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$33,126,829
Total Expenses per Audited Statements$33,126,829
Total Expenses per Form 990$33,126,829
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Overdraft$810,403
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 7A

“Notices are sent to all participating co-ops asking for nominations. Then members vote on those nominations.”

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

“The 990 is presented to the secretary & treasurer (mr. Hirt) with a copy to dan brown (plan administrator). Mr. Hirt is authorized by the trustees to finalize the return. Mr. Hirt and mr. Brown report and present the 990 filings to the board.”

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

“Each trustee at the beginning of each year must report whether he/she has any interest in any party doing business with the trust.”

Form 990, Page 6, Part VI, Line 19

“All documents are available upon request by any participating cooperative or participant. Notices are sent out when annual reports are complete to participating cooperatives and participants that copies will be provided upon request.”

Filing and Contact Details

Filer

Filer Name
Cooperative Group Benefit Trust
EIN
31-1306485
Phone
6147665800
Address
4001 LEXINGTON AVE N, ARDEN HILLS, MN 55126-2998

Signing Officer

Name
Mike Hirt
Title
Trustee-sec & Treas
Phone
6147665800
Signed
2019-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Hirt
Formed
1987
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Hirth Norris & Garrison Llp
Address
2425 OLD STRINGTOWN ROAD, GROVE CITY, OH 43123-2919
Preparer
Timothy R Harris
Phone
6148750803
Raw XML Appendix307 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOTICES ARE SENT TO ALL PARTICIPATING CO-OPS ASKING FOR NOMINATIONS. THEN MEMBERS VOTE ON THOSE NOMINATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PRESENTED TO THE SECRETARY & TREASURER (MR. HIRT) WITH A COPY TO DAN BROWN (PLAN ADMINISTRATOR). MR. HIRT IS AUTHORIZED BY THE TRUSTEES TO FINALIZE THE RETURN. MR. HIRT AND MR. BROWN REPORT AND PRESENT THE 990 FILINGS TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH TRUSTEE AT THE BEGINNING OF EACH YEAR MUST REPORT WHETHER HE/SHE HAS ANY INTEREST IN ANY PARTY DOING BUSINESS WITH THE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE UPON REQUEST BY ANY PARTICIPATING COOPERATIVE OR PARTICIPANT. NOTICES ARE SENT OUT WHEN ANNUAL REPORTS ARE COMPLETE TO PARTICIPATING COOPERATIVES AND PARTICIPANTS THAT COPIES WILL BE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalProgramServiceExpensesAmt033126829
IRS990/TotalProgramServiceRevenueAmt029998509
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt030770469
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ReturnHeader/BusinessOfficerGrp/PhoneNum06147665800
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COOPERATIVE GROUP BENEFIT TRUST
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ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,308,725
Liabilities
$4,057,313
Net assets
$8,251,412
Revenue
$30,770,469
Expenses
$33,126,829
Net income
-$2,356,360
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.00$2.59$0.05$0.20$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.12$6.33$2.80$32.0$37.4$5.48
2018Detailed filing. Detailed filing data is available for this year.$12.3$4.06$8.25$30.8$33.1$2.36
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.0$4.41$10.6$26.3$27.2$0.96
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.2$3.54$11.6$30.2$28.9$1.23
2015Detailed filing. Detailed filing data is available for this year.$13.8$3.43$10.4$29.7$25.9$3.79
2014Detailed filing. Detailed filing data is available for this year.$10.7$4.12$6.59$32.4$28.3$4.04
2013Detailed filing. Detailed filing data is available for this year.$7.47$4.92$2.55$30.5$31.5$1.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.27$2.68$3.59$26.3