Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
First Interstate Bancsystem Inc Health Benefits Trust
990 • Fiscal year 2013 • EIN 36-4061730
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.23x
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$5,799,790
Up $1,821,577 (+46%) from 2012
Net Assets
Up$4,486,526
Up $2,156,477 (+93%) from 2012
Liabilities
Down$1,313,264
Down $334,900 (-20%) from 2012
Revenue And Expenses
Revenue
$17,068,062
No earlier filing loaded for comparison.
Expenses
Up$15,296,732
Up $775,140 (+5.3%) from 2012
Net Income
$1,771,330
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Jul 17, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $32,696,556
Mission and Program Overview
Mission
None.
Provide health benefits to participating employees.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $2,330,049 | $4,486,526 | ▲ $2,156,477 |
| Savings and Temporary Cash Investments | $2,348,962 | $3,833,654 | ▲ $1,484,692 |
| Investments in Publicly Traded Securities | $1,487,534 | $1,561,941 | ▲ $74,407 |
| Accounts Receivable | $141,717 | $404,195 | ▲ $262,478 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Total Assets | $3,978,213 | $5,799,790 | ▲ $1,821,577 |
| Liabilities | |||
| Other Liabilities | $1,634,000 | $1,305,000 | ▼ $329,000 |
| Accounts Payable and Accrued Expenses | $14,164 | $8,264 | ▼ $5,900 |
| Total Liabilities | $1,648,164 | $1,313,264 | ▼ $334,900 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,330,049 | $4,486,526 | ▲ $2,156,477 |
| Total Liabilities and Net Assets / Fund Balance | $3,978,213 | $5,799,790 | ▲ $1,821,577 |
Compensation and Service Providers
Employees
| Name | Title | Base | Total |
|---|---|---|---|
| First Interstate Bank | Trustee | $4,810 | $4,810 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ramona Doll | Director |
| Allison Johnston - Began 72513 | Committee Member |
| Ed Garding | Committee Member |
| Kevin Riley - Began 72513 | Committee Member |
| Maria Valandra | Committee Member |
| Terrill Moore - Termed 72513 | Committee Member |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Allegiance Benefit Plan Management INC | Administrative Services | - | $397,884 |
| Allone Health Management Solutions | Health & Wellness Promotion | - | $147,384 |
| Western Health Screening | Health & Wellness Promotion | - | $105,734 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $16,970,902
- Investment Income
- $97,160
- Other Revenue
- $0
- Change in Net Assets
- $1,771,330
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,479,877 |
| Salaries, Compensation, and Employee Benefits | $4,810 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $13,812,045 |
| Fees for Services Management | - | - | - | $669,285 |
| Other Expenses | - | - | - | $276,543 |
| Fees for Services Other | - | - | - | $48,241 |
| Fees for Services Accounting | - | - | - | $9,700 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $4,810 |
| Total Functional Expenses | $0 | $0 | $0 | $15,296,732 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Estimated Health Claims - Ibnr | $1,305,000 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- 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 1
“First interstate bancsystem, inc's benefits committee has been delegated all management and fiduciary authority for the benefit plans of first interstate bancsystem, inc. There are 5 members of the benefits committee that oversee the health plan and they all have equal voting powers on matters.”
Form 990, Part VI, Section A, Line 2
“Ed garding, maria valandra, terrill moore, kevin riley, allison johnston and ramona doll - business relationship.”
Form 990, Part VI, Section B, Line 11
“A copy of the form 990 is provided to members of the benefit committee via email.”
Form 990, Part VI, Section C, Line 19
“Separate documents are not available for the trust. The organization distributes the health plan document to all plan participants. A conflict of interest policy is not applicable to self-insured health trusts. Summary annual report from the currently filed form 5500 is delivered to participants and posted on the sponsor intranet website. Form 5500, which contains schedule h financial statements can be accessed on freerisa.com by the general public.”
Form 990, Part V, Line 1A and 1C and Part VII, Column D, Individual 1
“The organization compensated first interstate bank for services rendered as trustee. A third party, allegiance, files 1099's on behalf of first interstate bancsystem inc. Health benefits plan and trust when required.”
Filing and Contact Details
Filer
- EIN
- 36-4061730
- Phone
- 4062555300
Signing Officer
- Name
- First Interstate Bank
- Title
- Trustee
- Phone
- 4062555300
- Signed
- 2014-07-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Steve Maasch
- Formed
- 1994
- Legal Domicile
- Mt
- Voting Board Members
- 5
- Independent Board Members
- 0
- Employees
- 0
- Volunteers
- 0
Preparer
- Preparer
- Maria J Christiaens
- Phone
- 4068962400
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Change in obligation claims 329,000.”
Form 990, Part V, Line 3A and 3B, Filing of Form 990-T
“The organization is electing to set aside investment income for the purpose of payments for health benefits to its members. The set aside election has been made by filing schedule g of form 990-t, in addition to completing a schedule in support of income set aside as attached to the 990-t.”
Raw XML Appendix357 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 14164 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8264 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 141717 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 404195 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE HEALTH BENEFITS TO PARTICIPATING EMPLOYEES. |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 13812045 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | STEVE MAASCH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4062555210 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 401 N 31ST STREET |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | BILLINGS |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 59101 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 2330049 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 4486526 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 4810 |
| 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/ContractorCompensationGrp/CompensationAmt | 0 | 397884 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 147384 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 105734 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 0 | 2806 S GARFIELD ST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 1 | 19 NORTH MAIN STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 2 | 339 SOUTH 26TH STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 0 | MISSOULA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 1 | WILKESBARRE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 2 | BILLINGS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 0 | MT |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 1 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 2 | MT |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 0 | 59801 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 1 | 18711 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 2 | 59101 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1 | 0 | ALLEGIANCE BENEFIT PLAN MANAGEMENT INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1 | 1 | ALLONE HEALTH MANAGEMENT SOLUTIONS |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1 | 2 | WESTERN HEALTH SCREENING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ADMINISTRATIVE SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | HEALTH & WELLNESS PROMOTION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | HEALTH & WELLNESS PROMOTION |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 13812045 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 97160 |
| IRS990/CYOtherExpensesAmt | 0 | 1479877 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 16970902 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1771330 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 4810 |
| IRS990/CYTotalExpensesAmt | 0 | 15296732 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 17068062 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PAYMENTS FOR THE BENEFIT OF PARTICIPANTS IN THE HEALTH PLAN FOR HOSPITAL, MEDICAL, DENTAL, AND VISION COSTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9700 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 669285 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 48241 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | FIRST INTERSTATE BANK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARIA VALANDRA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TERRILL MOORE - TERMED 72513 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ED GARDING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KEVIN RILEY - BEGAN 72513 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ALLISON JOHNSTON - BEGAN 72513 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RAMONA DOLL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 4810 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | COMMITTEE MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | COMMITTEE MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | COMMITTEE MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | COMMITTEE MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | COMMITTEE MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 43163 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 15671657 |
| IRS990/GrossReceiptsAmt | 0 | 32696556 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 53997 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 53997 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1487534 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1561941 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MT |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 15628494 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE TRUST WAS ESTABLISHED TO CREATE A FUND TO PROVIDE FOR PAYMENT OF HOSPITAL, MEDICAL, DENTAL, AND VISION BENEFITS TO PARTICIPATING EMPLOYEES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2330049 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4486526 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 43163 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 43163 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 56147 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 329000 |
| IRS990/OtherExpensesGrp/Desc | 0 | STOP LOSS INSURANCE PRE |
| IRS990/OtherExpensesGrp/Desc | 1 | SCREENING AND WELLNESS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 476108 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 276543 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1634000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1305000 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | STEVE MAASCH |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EMPLOYEE CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10772516 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 5682192 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 516194 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 10772516 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 5682192 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 516194 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 13035709 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 58368 |
| IRS990/PYOtherExpensesAmt | 0 | 1481133 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 16641965 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2178741 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 4750 |
| IRS990/PYTotalExpensesAmt | 0 | 14521592 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 16700333 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1771330 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2348962 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3833654 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1305000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ESTIMATED HEALTH CLAIMS - IBNR |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1305000 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FIRST INTERSTATE BANCSYSTEM, INC'S BENEFITS COMMITTEE HAS BEEN DELEGATED ALL MANAGEMENT AND FIDUCIARY AUTHORITY FOR THE BENEFIT PLANS OF FIRST INTERSTATE BANCSYSTEM, INC. THERE ARE 5 MEMBERS OF THE BENEFITS COMMITTEE THAT OVERSEE THE HEALTH PLAN AND THEY ALL HAVE EQUAL VOTING POWERS ON MATTERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ED GARDING, MARIA VALANDRA, TERRILL MOORE, KEVIN RILEY, ALLISON JOHNSTON AND RAMONA DOLL - BUSINESS RELATIONSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A COPY OF THE FORM 990 IS PROVIDED TO MEMBERS OF THE BENEFIT COMMITTEE VIA EMAIL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SEPARATE DOCUMENTS ARE NOT AVAILABLE FOR THE TRUST. THE ORGANIZATION DISTRIBUTES THE HEALTH PLAN DOCUMENT TO ALL PLAN PARTICIPANTS. A CONFLICT OF INTEREST POLICY IS NOT APPLICABLE TO SELF-INSURED HEALTH TRUSTS. SUMMARY ANNUAL REPORT FROM THE CURRENTLY FILED FORM 5500 IS DELIVERED TO PARTICIPANTS AND POSTED ON THE SPONSOR INTRANET WEBSITE. FORM 5500, WHICH CONTAINS SCHEDULE H FINANCIAL STATEMENTS CAN BE ACCESSED ON FREERISA.COM BY THE GENERAL PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CHANGE IN OBLIGATION CLAIMS 329,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION COMPENSATED FIRST INTERSTATE BANK FOR SERVICES RENDERED AS TRUSTEE. A THIRD PARTY, ALLEGIANCE, FILES 1099'S ON BEHALF OF FIRST INTERSTATE BANCSYSTEM INC. HEALTH BENEFITS PLAN AND TRUST WHEN REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION IS ELECTING TO SET ASIDE INVESTMENT INCOME FOR THE PURPOSE OF PAYMENTS FOR HEALTH BENEFITS TO ITS MEMBERS. THE SET ASIDE ELECTION HAS BEEN MADE BY FILING SCHEDULE G OF FORM 990-T, IN ADDITION TO COMPLETING A SCHEDULE IN SUPPORT OF INCOME SET ASIDE AS ATTACHED TO THE 990-T. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART V, LINE 1A AND 1C AND PART VII, COLUMN D, INDIVIDUAL 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART V, LINE 3A AND 3B, FILING OF FORM 990-T |
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| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | BANK |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 0 | FIRST INTERSTATE BANCSYSTEM INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1 | 0 | PO BOX 30918 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City | 0 | BILLINGS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State | 0 | MT |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode | 0 | 59116 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 5799790 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3978213 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5799790 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 15296732 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1648164 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1313264 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1648164 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1313264 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2330049 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4486526 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 16970902 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 4810 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 97160 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16970902 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 17068062 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3978213 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 5799790 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/City | 0 | BILLINGS |
| IRS990/USAddress/State | 0 | MT |
| IRS990/USAddress/ZIPCode | 0 | 591160918 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FIRST INTERSTATE BANK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4062555300 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-07-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | FIRST INTERSTATE BANCSYSTEM INC HEALTH |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2 | 0 | BENEFITS TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FIRS |
| ReturnHeader/Filer/EIN | 0 | 364061730 |
| ReturnHeader/Filer/PhoneNum | 0 | 4062555300 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | PO BOX 30918 |
| ReturnHeader/Filer/USAddress/City | 0 | BILLINGS |
| ReturnHeader/Filer/USAddress/State | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 591160918 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 450250958 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | EIDE BAILLY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 401 N 31ST ST STE 1120 PO BX 7112 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | BILLINGS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | MT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 591037112 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4068962400 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARIA J CHRISTIAENS |
| ReturnHeader/ReturnTs | 0 | 2014-07-22T12:12:33-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,799,790
- Liabilities
- $1,313,264
- Net assets
- $4,486,526
- Revenue
- $17,068,062
- Expenses
- $15,296,732
- Net income
- $1,771,330