Civic Intelligence

Cooperative Group Benefit Trust

990 • Fiscal year 2019 • EIN 31-1306485

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 23, 2020

Organization ProfileN/A

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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

94th percentile

0.69x

Higher debt load relative to assets than 94% of similar nonprofits.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.20x

Higher debt load relative to revenue than 78% of similar nonprofits.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2019

Net Margin

9th percentile

-17%

Higher net margin than 9% of similar nonprofits.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2019

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.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2019

Asset Growth

4th percentile

-26%

Faster asset growth than 4% of similar nonprofits.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

47th percentile

3.9%

Faster revenue growth than 47% of similar nonprofits.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$9,122,428

Down $3,186,297 (-26%) from 2018

Net Assets

Down

$2,795,841

Down $5,455,571 (-66%) from 2018

Liabilities

Up

$6,326,587

Up $2,269,274 (+56%) from 2018

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin9th percentile

Revenue

Up

$31,967,842

Up $1,197,373 (+3.9%) from 2018

Expenses

Up

$37,447,864

Up $4,321,035 (+13%) from 2018

Net Income

Down

-$5,480,022

Down $3,123,662 (-133%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth4th 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

2019

Assets$9,122,428
Liabilities$6,326,587
Net Assets$2,795,841
Open 2019 Filing

Operations Trend

Revenue Growth47th 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

2019

Revenue$31,967,842
Expenses$37,447,864
Net Income-$5,480,022
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 23, 2020
Return Version
2019v5.0
Gross Receipts
$31,967,842
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$11,909,708$7,136,711▼ $4,772,997
Rtn Earn Endowment Incm Other Fnds$8,251,412$2,795,841▼ $5,455,571
Accounts Receivable$399,017$1,985,717▲ $1,586,700
Total Assets$12,308,725$9,122,428▼ $3,186,297
Liabilities
Accounts Payable and Accrued Expenses$3,246,910$4,432,003▲ $1,185,093
Other Liabilities$810,403$1,894,584▲ $1,084,181
Total Liabilities$4,057,313$6,326,587▲ $2,269,274
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,251,412$2,795,841▼ $5,455,571
Total Liabilities and Net Assets / Fund Balance$12,308,725$9,122,428▼ $3,186,297
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$467,716
Cigna CompanyPpo Fees900 COTTAGE GROVE ROAD, Bloomfield, CT 06002$402,254
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$30,629,355
Investment Income
$228,060
Other Revenue
$1,110,427
Change in Net Assets
$-5,480,022

Audited Revenue Reconciliation

Revenue per Audited Statements
$31,967,842
Revenue Not Reported on Form 990
$24,451
Total Revenue per Audited Statements
$31,992,293
Total Revenue per Form 990
$31,967,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,565,757
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$34,882,107--$34,882,107
Fees for Services Legal$76,669--$76,669
Fees for Services Accounting$47,953--$47,953
Fees for Services Other$40,745--$40,745
Other Expenses$40,727--$40,727
All Other Expenses$16,000--$16,000
Total Functional Expenses$37,447,864$0$0$37,447,864

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$37,447,864
Total Expenses per Audited Statements$37,447,864
Total Expenses per Form 990$37,447,864
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$1,894,584
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 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
2020-10-23
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
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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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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
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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/TotalProgramServiceExpensesAmt037447864
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ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,122,428
Liabilities
$6,326,587
Net assets
$2,795,841
Revenue
$31,967,842
Expenses
$37,447,864
Net income
-$5,480,022
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
2019Detailed filing. Detailed filing data is available for this year.$9.12$6.33$2.80$32.0$37.4$5.48
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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