Civic Intelligence

First Interstate Bancsystem Inc Health Benefits Trust

990 • Fiscal year 2011 • EIN 36-4061730

Jan 01, 2011 to Dec 31, 2011 • Filed on Nov 14, 2012

PO Box 3091859116-0918
Siviq Scores

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

Liabilities / Assets

90th percentile

0.76x

Higher debt load relative to assets than 90% of similar nonprofits.

2011 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2011

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2011

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2011

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2011

Asset Growth

32nd percentile

-1.6%

Faster asset growth than 32% of similar nonprofits.

2011 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2010 to 2011

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Down

$1,692,120

Down $26,931 (-1.6%) from 2010

Net Assets

Up

$410,168

Up $668,260 (+259%) from 2010

Liabilities

Down

$1,281,952

Down $695,191 (-35%) from 2010

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$16,055,143

Up $1,446,360 (+9.9%) from 2010

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $1,719,051Liabilities 2010: $1,977,143Net Assets 2010: -$258,0922010Assets 2011: $1,692,120Liabilities 2011: $1,281,952Net Assets 2011: $410,1682011Assets 2012: $3,978,213Liabilities 2012: $1,648,164Net Assets 2012: $2,330,0492012Assets 2013: $5,799,790Liabilities 2013: $1,313,264Net Assets 2013: $4,486,5262013Assets 2014: $7,033,369Liabilities 2014: $145,193Net Assets 2014: $6,888,1762014Assets 2015: $4,984,764Liabilities 2015: $111,631Net Assets 2015: $4,873,1332015Assets 2016: $5,807,937Liabilities 2016: $74,155Net Assets 2016: $5,733,7822016Assets 2017: $6,289,190Liabilities 2017: $23,863Net Assets 2017: $6,265,3272017Assets 2018: $4,017,924Liabilities 2018: $411,600Net Assets 2018: $3,606,3242018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2011

Assets$1,692,120
Liabilities$1,281,952
Net Assets$410,168

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $14,608,7832010Expenses 2011: $16,055,1432011Expenses 2012: $14,521,5922012Revenue 2013: $17,068,062Expenses 2013: $15,296,732Net Income 2013: $1,771,3302013Revenue 2014: $16,332,497Expenses 2014: $15,208,435Net Income 2014: $1,124,0622014Revenue 2015: $17,771,164Expenses 2015: $19,636,818Net Income 2015: -$1,865,6542015Revenue 2016: $18,502,533Expenses 2016: $17,744,032Net Income 2016: $758,5012016Revenue 2017: $18,783,120Expenses 2017: $18,448,614Net Income 2017: $334,5062017Revenue 2018: $21,555,924Expenses 2018: $24,013,165Net Income 2018: -$2,457,2412018Revenue 2019: $9,229Expenses 2019: $2,851,619Net Income 2019: -$2,842,3902019

Highlighted filing

2011

Revenue-
Expenses$16,055,143
Net Income-
Jump To
Filing Snapshot
Filing Period
Jan 1, 2011 to Dec 31, 2011
Signed
Nov 14, 2012
Return Version
2011v1.2
Gross Receipts
$16,057,311
Mission and Program Overview

Mission

None.

Filing and Contact Details

Filer

EIN
36-4061730
Raw XML Appendix355 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
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IRS990/AccountsPayableAccruedExpenses/EOY09952
IRS990/AccountsReceivable/BOY0125671
IRS990/AccountsReceivable/EOY0102623
IRS990/ActivitiesConductedPartnership00
IRS990/ActivityOrMissionDescription0PROVIDE HEALTH BENEFITS TO PARTICIPATING EMPLOYEES.
IRS990/AddressPrincipalOfficerUS/AddressLine10PO BOX 30918
IRS990/AddressPrincipalOfficerUS/City0BILLINGS
IRS990/AddressPrincipalOfficerUS/State0MT
IRS990/AddressPrincipalOfficerUS/ZIPCode0591160918
IRS990/AuditCommittee01
IRS990/BenefitsPaidToMembersCY014779872
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IRS990/ConsolidatedAuditFinancialStmt00
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/AddressLine102806 S GARFIELD ST
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/City0MISSOULA
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/State0MT
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/ZIPCode059801
IRS990/ContractorCompensation/Compensation0398639
IRS990/ContractorCompensation/DescriptionOfServices0ADMINISTRATIVE SERVICES
IRS990/ContractorCompensation/NameOfContractor/NameBusiness/BusinessNameLine10ALLEGIANCE BENEFIT PLAN MANAGEMENT INC
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IRS990/Form990PartVIISectionA/NamePerson3TERRILL MOORE
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IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs30
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs40
IRS990/Form990PartVIISectionA/Title0TRUSTEE
IRS990/Form990PartVIISectionA/Title1DIRECTOR
IRS990/Form990PartVIISectionA/Title2COMMITTEE MEMBER
IRS990/Form990PartVIISectionA/Title3COMMITTEE MEMBER
IRS990/Form990PartVIISectionA/Title4COMMITTEE MEMBER
IRS990/Form990ProvidedToGoverningBody01
IRS990/Form990-TFiled01
IRS990/FormersListed00
IRS990/FSAudited01
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IRS990/Gaming00
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IRS990/GrantsToIndividuals00
IRS990/GrantsToOrganizations00
IRS990/GrantToRelatedPerson00
IRS990/GrossReceipts016057311
IRS990/GroupReturnForAffiliates00
IRS990/Hospital00
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IRS990/MissionDescription0THE TRUST WAS ESTABLISHED TO CREATE A FUND TO PROVIDE FOR PAYMENT OF HOSPITAL, MEDICAL, DENTAL, AND VISION BENEFITS TO PARTICIPATING EMPLOYEES.
IRS990/MoreThan5000KToIndividuals00
IRS990/MoreThan5000KToOrganizations00
IRS990/NameOfPrincipalOfficerPerson0FIRST INTERSTATE BANK
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IRS990/NetAssetsOrFundBalancesBOY0-258092
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IRS990/OtherExpenses/Description0STOP LOSS INSURANCE PRE
IRS990/OtherExpenses/Description1SCREENING AND WELLNESS
IRS990/OtherExpenses/Total0420714
IRS990/OtherExpenses/Total1176524
IRS990/OtherLiabilities/BOY01943000
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IRS990/PaidInCapSrplsLandBldgEqpFund/BOY00
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IRS990/ProgramServiceRevenue/Description1EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenue/Description2OTHER CONTRIBUTIONS
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IRS990ScheduleD/ExcessOrDeficitForYear02168
IRS990ScheduleD/ExcessOrDeficitPerFS0668260
IRS990ScheduleD/ExpensesNotRptdF99000
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IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0ACCOUNTING PRINCIPLES 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 DECEMBER 31, 2011, 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.
IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation1CHANGE IN OBLIGATION CLAIMS 671,000.
IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier0DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:
IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier1PART XI, LINE 8 - OTHER ADJUSTMENTS:
IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference0PART X:
IRS990ScheduleD/NetUnrealizedGainsInvestments0-4908
IRS990ScheduleD/NetUnrealizedGLOnInvestments0-4908
IRS990ScheduleD/OtherAmount0671000
IRS990ScheduleD/OtherLiabilities/Amount01272000
IRS990ScheduleD/OtherLiabilities/Description0ESTIMATED HEALTH CLAIMS - IBNR
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IRS990/ScheduleJRequired00
IRS990ScheduleO/GeneralExplanation/Explanation0FIBS BENEFITS COMMITTEE HAS BEEN DELEGATED ALL MANAGEMENT AND FIDUCIARY AUTHORITY FOR THE BENEFIT PLANS OF FIBS. THERE ARE 4 MEMBERS OF THE COMMITTEE THAT OVERSEE THE HEALTH PLAN AND THEY ALL HAVE EQUAL VOTING POWERS ON MATTERS.
IRS990ScheduleO/GeneralExplanation/Explanation1A COPY OF THE FORM 990 IS PROVIDED TO MEMBERS OF THE BENEFIT COMMITTEE VIA EMAIL.
IRS990ScheduleO/GeneralExplanation/Explanation2THE 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/GeneralExplanation/Explanation3NET UNREALIZED LOSSES ON INVESTMENTS: -4,908. CHANGE IN OBLIGATION CLAIMS 671,000. TOTAL TO FORM 990, PART XI, LINE 5: 666,092.
IRS990ScheduleO/GeneralExplanation/Explanation4THE COMMITTEE PROCESSES FOR OVERSEEING THE AUDIT HAVE NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/GeneralExplanation/Explanation5THE ORGANIZATION COMPENSATED FIRST INTERSTATE BANK FOR SERVICES RENDERED AS TRUSTEE. A THIRD PARTY, ALLEGIANCE, FILES 1099'S ON BEHALF OF FIRST INTERSTATE BANKSYSTEM INC. HEALTH BENEFITS PLAN.
IRS990ScheduleO/GeneralExplanation/Explanation6THE 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/GeneralExplanation/Identifier0CHANGES IN NET ASSETS OR FUND BALANCES:
IRS990ScheduleO/GeneralExplanation/Identifier1REPORTABLE COMPENSATION FROM THE ORGANIZATION -
IRS990ScheduleO/GeneralExplanation/Identifier2FILING OF FORM 990-T
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART XI, LINE 5:
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART XI, LINE 2C
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PART V, LINE 1A AND 1C AND PART VII, COLUMN D, INDIVIDUAL 1
IRS990ScheduleO/GeneralExplanation/ReturnReference6FORM 990, PART V, LINE 3A AND 3B
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ReturnHeader/BuildTS02016-02-24 21:20:13Z
ReturnHeader/Filer/EIN0364061730
ReturnHeader/Filer/Name/BusinessNameLine10FIRST INTERSTATE BANCSYSTEM INC HEALTH
ReturnHeader/Filer/Name/BusinessNameLine20BENEFITS PLAN
ReturnHeader/Filer/NameControl0FIRS
ReturnHeader/Filer/Phone04062555300
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 30918
ReturnHeader/Filer/USAddress/City0BILLINGS
ReturnHeader/Filer/USAddress/State0MT
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ReturnHeader/Officer/AuthorizeThirdParty01
ReturnHeader/Officer/DateSigned02012-11-14
ReturnHeader/Officer/Name0FIRST INTERSTATE BANK
ReturnHeader/Officer/Phone04062555300
ReturnHeader/Officer/Title0TRUSTEE
ReturnHeader/PreparerFirm/EIN0450250958
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10EIDE BAILLY LLP
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine10401 N 31ST ST SUITE 1120 PO BOX 711
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0BILLINGS
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0MT
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode0591037112
ReturnHeader/Preparer/Name0MARIA J CHRISTIAENS
ReturnHeader/Preparer/Phone04068962400
ReturnHeader/ReturnType0990
ReturnHeader/TaxPeriodBeginDate02011-01-01
ReturnHeader/TaxPeriodEndDate02011-12-31
ReturnHeader/TaxYear02011
ReturnHeader/Timestamp02012-11-14T17:36:39-06:00

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