Civic Intelligence

School Employees Benefit Trust

EIN 31-1327841 • 501(c)9 • Cincinnati, OH

Profile

To provide health care coverage to participating school employees. The mission of the Trust is to provide stable premium rates and low expense levels by pooling the claims experience and buying power of public school districts.

201 East Fifth Street 2100Cincinnati, OH 45202

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.59x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

93rd percentile

0.51x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

46th percentile

3.0%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

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

Asset Growth

52nd percentile

7.0%

Faster asset growth than 52% of similar nonprofits.

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

Revenue Growth

46th percentile

5.1%

Faster revenue growth than 46% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$17,888,512

Up $1,169,231 (+7.0%) from 2023

Liabilities

Up

$10,598,053

Up $412,971 (+4.1%) from 2023

Net Assets

Up

$7,290,459

Up $756,260 (+12%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin46th percentile

Revenue

Up

$20,943,476

Up $1,023,666 (+5.1%) from 2023

Expenses

Down

$20,306,079

Down $4,948,116 (-20%) from 2023

Net Income

Up

$637,397

Up $5,971,782 (+112%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$20M$15M$10M$5.0M$0Assets 2020: $16,584,284Liabilities 2020: $4,523,006Net Assets 2020: $12,061,2782020Assets 2021: $17,166,419Liabilities 2021: $4,796,990Net Assets 2021: $12,369,4292021Assets 2022: $18,538,430Liabilities 2022: $6,677,145Net Assets 2022: $11,861,2852022Assets 2023: $16,719,281Liabilities 2023: $10,185,082Net Assets 2023: $6,534,1992023Assets 2024: $17,888,512Liabilities 2024: $10,598,053Net Assets 2024: $7,290,4592024

Highlighted filing

2024

Assets$17,888,512
Liabilities$10,598,053
Net Assets$7,290,459
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

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

$30M$20M$10M$0-$10MRevenue 2020: $19,989,967Expenses 2020: $13,856,281Net Income 2020: $6,133,6862020Revenue 2021: $18,759,577Expenses 2021: $18,451,426Net Income 2021: $308,1512021Revenue 2022: $20,592,525Expenses 2022: $21,100,669Net Income 2022: -$508,1442022Revenue 2023: $19,919,810Expenses 2023: $25,254,195Net Income 2023: -$5,334,3852023Revenue 2024: $20,943,476Expenses 2024: $20,306,079Net Income 2024: $637,3972024

Highlighted filing

2024

Revenue$20,943,476
Expenses$20,306,079
Net Income$637,397
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,888,512
Liabilities
$10,598,053
Net assets
$7,290,459
Revenue
$20,943,476
Expenses
$20,306,079
Net income
$637,397
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.9$10.6$7.29$20.9$20.3$0.64
2023Detailed filing. Detailed filing data is available for this year.$16.7$10.2$6.53$19.9$25.3$5.33
2022Detailed filing. Detailed filing data is available for this year.$18.5$6.68$11.9$20.6$21.1$0.51
2021Detailed filing. Detailed filing data is available for this year.$17.2$4.80$12.4$18.8$18.5$0.31
2020Detailed filing. Detailed filing data is available for this year.$16.6$4.52$12.1$20.0$13.9$6.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 23, 2025
Return Version
2024v5.1
Gross Receipts
$20,943,476
Mission and Program Overview

Mission

To provide health care coverage to participating school employees. The mission of the Trust is to provide stable premium rates and low expense levels by pooling the claims experience and buying power of public school districts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,522,325$12,946,178▲ $3,423,853
Cap Stk Tr Prin Current Funds$6,534,199$7,290,459▲ $756,260
Investments in Publicly Traded Securities$5,165,786$3,937,031▼ $1,228,755
Accounts Receivable$1,645,661$994,734▼ $650,927
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$16,719,281$17,888,512▲ $1,169,231
Other Assets Total$385,509$10,569▼ $374,940
Liabilities
Other Liabilities$10,065,000$10,495,000▲ $430,000
Accounts Payable and Accrued Expenses$120,082$103,053▼ $17,029
Total Liabilities$10,185,082$10,598,053▲ $412,971
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,534,199$7,290,459▲ $756,260
Total Liabilities and Net Assets / Fund Balance$16,719,281$17,888,512▲ $1,169,231
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Brad YatesTrustee
Craig LohrTrustee
Deb AdamsTrustee
Jacob NewtonTrustee
Jeannine WursterTrustee
Jill TownsendTrustee
Joel MahaffeyTrustee
Kathryn PenrodTrustee
Katie CoryellTrustee
Kevin DinesTrustee
Kim HiattTrustee
Kristie NanneyTrustee
Kyle PenrodTrustee
Leslie RittenhouseTrustee
Lisa BakerTrustee
Michelle Clouser PenrodTrustee
Patti LehmanTrustee
Rebekah SipesTrustee
Todd FleetwoodTrustee
Trent LehmanTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
UMR IncThird party admin400 E Business Way Suite 100, Cincinnati, OH 45241$546,472
Benelogic LLCEnroll & ACA mgmt9515 Deereco Rd Suite 300, Timonium, MD 21093$136,933
Shafley Plan Management ServicesPlan management6089 Frantz Road, Dublin, OH 43017$126,804
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$19,858,225
Investment Income
$579,426
Other Revenue
$505,825
Change in Net Assets
$637,397

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,943,476
Total Revenue per Audited Statements
$20,943,476
Total Revenue per Form 990
$20,943,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,064,019
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---$19,242,060
Fees for Services Management---$773,001
Fees for Services Other---$154,634
Fees for Services Accounting---$52,003
Insurance---$29,392
Fees for Services Lobbying---$15,000
Fees for Services Legal---$14,276
Other Expenses---$2,693
Total Functional Expenses$0$0$0$20,306,079

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$20,306,079
Total Expenses per Audited Statements$20,306,079
Total Expenses per Form 990$20,306,079
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Supplemental Contribution Fund$7,995,000
Reserve for IBNR claims$2,500,000
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“Line 8B - No. Each committee documents its meetings and takes its report to the board of trustees and the board of trustees has the authority to act on behalf of the governing body.”

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

“The 990 is sent to Cherry Bekaert, fiscal agent and custodian of the books, for review. After their review, the 990 is sent to the chairman of the board of trustees for review and signature. The amounts on the 990 agree with the audited financial statements which have been reviewed by the board of trustees prior to the filing of the 990.”

Form 990, Part VI, Section C, Line 19

“Documents can be requested from the chairman of the board of trustees.”

Filing and Contact Details

Filer

Filer Name
School Employees Benefit Trust
EIN
31-1327841
Phone
5135791717
Address
201 East Fifth Street 2100, Cincinnati, OH 45202

Signing Officer

Name
Todd Fleetwood
Title
Trustee
Signed
2025-06-23
Discuss with paid preparer
Yes

Organization Details

Formed
1980
Legal Domicile
In
Voting Board Members
20
Independent Board Members
0
Employees
0

Preparer

Firm
Frush Consulting LLC
Address
699 S FRONT ST, COLUMBUS, OH 43206
Preparer
Chad W Frush CPA PFS
Phone
6144457217
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Trustee
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IRS990/MissionDesc0To provide health care coverage to participating school employees. The mission of the Trust is to provide stable premium rates and low expense levels by pooling the claims experience and buying power of public school districts.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Line 8B - No. Each committee documents its meetings and takes its report to the board of trustees and the board of trustees has the authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is sent to Cherry Bekaert, fiscal agent and custodian of the books, for review. After their review, the 990 is sent to the chairman of the board of trustees for review and signature. The amounts on the 990 agree with the audited financial statements which have been reviewed by the board of trustees prior to the filing of the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents can be requested from the chairman of the board of trustees.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 8b

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