Civic Intelligence

First Interstate Bancsystem Inc Health Benefits Trust

990 • Fiscal year 2015 • EIN 36-4061730

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 11, 2016

PO Box 30918Billings, MT 59116-0918

(406) 255-5300

Siviq Scores

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

Liabilities / Assets

45th percentile

0.02x

Higher debt load relative to assets than 45% of similar nonprofits.

2015 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

25th percentile

0.01x

Higher debt load relative to revenue than 25% of similar nonprofits.

2015 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2015

Net Margin

14th percentile

-10%

Higher net margin than 14% of similar nonprofits.

2015 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

53rd percentile

$7,830

Higher top officer pay than 53% of similar nonprofits.

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

2015 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2015

Asset Growth

3rd percentile

-29%

Faster asset growth than 3% of similar nonprofits.

2015 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

68th percentile

8.8%

Faster revenue growth than 68% of similar nonprofits.

2015 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Assets

Down

$4,984,764

Down $2,048,605 (-29%) from 2014

Net Assets

Down

$4,873,133

Down $2,015,043 (-29%) from 2014

Liabilities

Down

$111,631

Down $33,562 (-23%) from 2014

Revenue

Up

$17,771,164

Up $1,438,667 (+8.8%) from 2014

Expenses

Up

$19,636,818

Up $4,428,383 (+29%) from 2014

Net Income

Down

-$1,865,654

Down $2,989,716 (-266%) from 2014

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

2015

Assets$4,984,764
Liabilities$111,631
Net Assets$4,873,133

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

2015

Revenue$17,771,164
Expenses$19,636,818
Net Income-$1,865,654
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 11, 2016
Return Version
2015v2.1
Gross Receipts
$40,581,800
Mission and Program Overview

Mission

None.

Provide health benefits to participating employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$6,888,176$4,873,133▼ $2,015,043
Investments in Publicly Traded Securities$3,694,772$2,103,362▼ $1,591,410
Accounts Receivable$129,632$1,412,972▲ $1,283,340
Savings and Temporary Cash Investments$3,208,965$829,424▼ $2,379,541
Cash and Non-Interest-Bearing Accounts-$639,006-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$7,033,369$4,984,764▼ $2,048,605
Liabilities
Accounts Payable and Accrued Expenses$145,193$111,631▼ $33,562
Total Liabilities$145,193$111,631▼ $33,562
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,888,176$4,873,133▼ $2,015,043
Total Liabilities and Net Assets / Fund Balance$7,033,369$4,984,764▼ $2,048,605
Compensation and Service Providers

Employees

NameTitleBaseTotal
-Trustee$7,830$7,830

Board Members and Trustees

NameTitle
Steve MaaschVP Human Resources Director
Allison Johnston - Termed 102015Committee Member
Ed Garding - Termed 92015Committee Member
Kevin RileyCommittee Member
Larry Johns - Appointed 92015Committee Member
Maria ValandraCommittee Member
Phillip GagliaCommittee Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Allegiance Benefit Plan Management INCAdministrative Services2806 S GARFIELD ST, Missoula, MT 59801$659,679
Western Health ScreeningHealth & Wellness Promotion339 SOUTH 26TH STREET, Billings, MT 59101$199,125
Allone Health Management SolutionsHealth & Wellness Promotion19 NORTH MAIN STREET, Wilkesbarre, PA 18711$105,661
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$17,652,869
Investment Income
$118,295
Other Revenue
$0
Change in Net Assets
$-1,865,654

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,771,164
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-149,389
Total Revenue per Audited Statements
$17,621,775
Total Revenue per Form 990
$17,771,164
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,074,716
Salaries, Compensation, and Employee Benefits$7,830
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$17,554,272
Fees for Services Management---$817,334
Other Expenses---$363,439
Fees for Services Other---$173,449
Fees for Services Accounting---$11,650
Current Officers, Directors, Trustees, and Key Employees---$7,830
Total Functional Expenses$0$0$0$19,636,818

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$19,636,818
Total Expenses per Audited Statements$19,636,818
Total Expenses per Form 990$19,636,818
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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

Steve maasch, ed garding, maria valandra, kevin riley, allison johnston, phillip gaglia and larry johns - 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

The organization does not make the governing documents, conflict of interest policy or financial statements available to the public.

Form 990, Part V, Line 1A and 1C and Part VII, Column D, Individual 1

The organization compensated first interstate wealth management 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

Filer Name
First Interstate Bancsystem Inc Health
EIN
36-4061730
Phone
4062555300
Address
PO BOX 30918, BILLINGS, MT 59116-0918

Signing Officer

Name
Steve Maasch
Title
VP Human Resources Director
Phone
4062555300
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Maasch
Formed
1994
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Eide Bailly Llp
Address
401 N 31ST ST STE 1120 PO BOX 7112, BILLINGS, MT 59103-7112
Preparer
Maria J Christiaens
Phone
4068962400
Supplemental Narrative

Additional Explanations

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.

Financial Statement Notes

PART X, LINE 2:

The trust established to hold the plan's assets is intended to qualify pursuant to section 501(c)(9) of the internal revenue code, and accordingly, the plan's net investment income is exempt from income taxes. The plan has obtained an exemption letter dated july 30, 1999 from the internal revenue service, and the employer believes that the plan, as amended, continues to qualify and to operate in accordance with the applicable requirements of the internal revenue code. Therefore, no provision for income taxes has been inclued in the plan's financial statements. Accounting 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 is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML Appendix388 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0145193
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0111631
IRS990/AccountsReceivableGrp/BOYAmt0129632
IRS990/AccountsReceivableGrp/EOYAmt01412972
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE HEALTH BENEFITS TO PARTICIPATING EMPLOYEES.
IRS990/AuditCommitteeInd00
IRS990/BenefitsToMembersGrp/TotalAmt017554272
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0STEVE MAASCH
IRS990/BooksInCareOfDetail/PhoneNum04062555210
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0401 N 31ST STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BILLINGS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd059101
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt06888176
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt04873133
IRS990/CashNonInterestBearingGrp/EOYAmt0639006
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt07830
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0659679
IRS990/ContractorCompensationGrp/CompensationAmt1199125
IRS990/ContractorCompensationGrp/CompensationAmt2105661
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt02806 S GARFIELD ST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1339 SOUTH 26TH STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt219 NORTH MAIN STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0MISSOULA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1BILLINGS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2WILKESBARRE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2PA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd059801
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd159101
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd218711
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0ALLEGIANCE BENEFIT PLAN MANAGEMENT INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1WESTERN HEALTH SCREENING
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2ALLONE HEALTH MANAGEMENT SOLUTIONS
IRS990/ContractorCompensationGrp/ServicesDesc0ADMINISTRATIVE SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc1HEALTH & WELLNESS PROMOTION
IRS990/ContractorCompensationGrp/ServicesDesc2HEALTH & WELLNESS PROMOTION
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt017554272
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0118295
IRS990/CYOtherExpensesAmt02074716
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt017652869
IRS990/CYRevenuesLessExpensesAmt0-1865654
IRS990/CYSalariesCompEmpBnftPaidAmt07830
IRS990/CYTotalExpensesAmt019636818
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt017771164
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PAYMENTS FOR THE BENEFIT OF PARTICIPANTS IN THE HEALTH PLAN FOR HOSPITAL, MEDICAL, DENTAL, AND VISION COSTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt011650
IRS990/FeesForServicesManagementGrp/TotalAmt0817334
IRS990/FeesForServicesOtherGrp/TotalAmt0173449
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0FIRST INTERSTATE WEALTH MANAGEMENT
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVE MAASCH
IRS990/Form990PartVIISectionAGrp/PersonNm1ED GARDING - TERMED 92015
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN RILEY
IRS990/Form990PartVIISectionAGrp/PersonNm3ALLISON JOHNSTON - TERMED 102015
IRS990/Form990PartVIISectionAGrp/PersonNm4PHILLIP GAGLIA
IRS990/Form990PartVIISectionAGrp/PersonNm5MARIA VALANDRA
IRS990/Form990PartVIISectionAGrp/PersonNm6LARRY JOHNS - APPOINTED 92015
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt77830
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0VP HUMAN RESOURCES DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt020248
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt022830884
IRS990/GrossReceiptsAmt040581800
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt098047
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt098047
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03694772
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02103362
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MT
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt022810636
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NONE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06888176
IRS990/NetAssetsOrFundBalancesEOYAmt04873133
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt020248
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt020248
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-149389
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0STOP LOSS INSURANCE PRE
IRS990/OtherExpensesGrp/Desc1SCREENING AND WELLNESS
IRS990/OtherExpensesGrp/TotalAmt0708844
IRS990/OtherExpensesGrp/TotalAmt1363439
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0STEVE MAASCH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/BusinessCd2525100
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2OTHER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011211840
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15807433
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2633596
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011211840
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15807433
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2633596
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt013257168
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt096115
IRS990/PYOtherExpensesAmt01946997
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt016236382
IRS990/PYRevenuesLessExpensesAmt01124062
IRS990/PYSalariesCompEmpBnftPaidAmt04270
IRS990/PYTotalExpensesAmt015208435
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt016332497
IRS990/ReconcilationRevenueExpnssAmt0-1865654
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03208965
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0829424
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt019636818
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-149389
IRS990ScheduleD/RevenueNotReportedAmt0-149389
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt017771164
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST ESTABLISHED TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, THE PLAN'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED AN EXEMPTION LETTER DATED JULY 30, 1999 FROM THE INTERNAL REVENUE SERVICE, AND THE EMPLOYER BELIEVES THAT THE PLAN, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUED IN THE PLAN'S FINANCIAL STATEMENTS. ACCOUNTING 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 IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt019636818
IRS990ScheduleD/TotalRevenuePerForm990Amt017771164
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt017621775
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt019636818
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIRST 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/ExplanationTxt1STEVE MAASCH, ED GARDING, MARIA VALANDRA, KEVIN RILEY, ALLISON JOHNSTON, PHILLIP GAGLIA AND LARRY JOHNS - BUSINESS RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS PROVIDED TO MEMBERS OF THE BENEFIT COMMITTEE VIA EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION COMPENSATED FIRST INTERSTATE WEALTH MANAGEMENT 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/ExplanationTxt5THE 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART V, LINE 1A AND 1C AND PART VII, COLUMN D, INDIVIDUAL 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART V, LINE 3A AND 3B, FILING OF FORM 990-T
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0810331430
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0BANK
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0FIRST INTERSTATE BANCSYSTEM INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 30918
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0BILLINGS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd059116
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07033369
IRS990/TotalAssetsEOYAmt04984764
IRS990/TotalAssetsGrp/BOYAmt07033369
IRS990/TotalAssetsGrp/EOYAmt04984764
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt019636818
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0145193
IRS990/TotalLiabilitiesEOYAmt0111631
IRS990/TotalLiabilitiesGrp/BOYAmt0145193
IRS990/TotalLiabilitiesGrp/EOYAmt0111631
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06888176
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04873133
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt017652869
IRS990/TotalReportableCompFromOrgAmt07830
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017771164
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt017771164
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07033369
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04984764
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0401 N 31ST STREET
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059101
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE MAASCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP HUMAN RESOURCES DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04062555300
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST INTERSTATE BANCSYSTEM INC HEALTH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BENEFITS TRUST
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0364061730
ReturnHeader/Filer/PhoneNum04062555300
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 30918
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd0591160918
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 N 31ST ST STE 1120 PO BOX 7112
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BILLINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0591037112
ReturnHeader/PreparerPersonGrp/PhoneNum04068962400
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARIA J CHRISTIAENS
ReturnHeader/ReturnTs02016-11-15T15:05:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings