Civic Intelligence

First Interstate Bancsystem Inc Health Benefits Trust

990 • Fiscal year 2017 • EIN 36-4061730

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 12, 2018

Organization ProfileN/A
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

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2017 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2017 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2017

Net Margin

41st percentile

1.8%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

50th percentile

$9,474

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2017 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2017

Asset Growth

52nd percentile

8.3%

Faster asset growth than 52% of similar nonprofits.

2017 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

1.5%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$6,289,190

Up $481,253 (+8.3%) from 2016

Net Assets

Up

$6,265,327

Up $531,545 (+9.3%) from 2016

Liabilities

Down

$23,863

Down $50,292 (-68%) from 2016

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin41st percentile

Revenue

Up

$18,783,120

Up $280,587 (+1.5%) from 2016

Expenses

Up

$18,448,614

Up $704,582 (+4.0%) from 2016

Net Income

Down

$334,506

Down $423,995 (-56%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

2017

Assets$6,289,190
Liabilities$23,863
Net Assets$6,265,327
Open 2017 Filing

Operations Trend

Revenue Growth32nd percentile

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

2017

Revenue$18,783,120
Expenses$18,448,614
Net Income$334,506
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 12, 2018
Return Version
2017v2.3
Gross Receipts
$42,538,257
Mission and Program Overview

Mission

None.

Provide health benefits to participating employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$5,733,782$6,265,327▲ $531,545
Investments in Publicly Traded Securities$5,121,569$5,886,850▲ $765,281
Accounts Receivable$686,368$300,635▼ $385,733
Prepaid Expenses and Deferred Charges-$101,705-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$5,807,937$6,289,190▲ $481,253
Liabilities
Accounts Payable and Accrued Expenses$74,155$23,863▼ $50,292
Total Liabilities$74,155$23,863▼ $50,292
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,733,782$6,265,327▲ $531,545
Total Liabilities and Net Assets / Fund Balance$5,807,937$6,289,190▲ $481,253
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleBaseTotal
-Trustee$9,474$9,474

Board Members and Trustees

NameTitle
Mike CherwinChief Human Resource Officer
Kevin RileyCommittee Member
Marcy D MutchCommittee Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Allegiance Benefit Plan Management INCAdministrative Services2806 S GARFIELD ST, Missoula, MT 59801$696,044
Western Health ScreeningHealth & Wellness Promotion339 SOUTH 26TH STREET, Billings, MT 59101$199,110
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$18,695,854
Investment Income
$87,266
Other Revenue
$0
Change in Net Assets
$334,506

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,783,120
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$197,039
Total Revenue per Audited Statements
$18,980,159
Total Revenue per Form 990
$18,783,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,176,628
Salaries, Compensation, and Employee Benefits$9,474
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$16,262,512
Fees for Services Management---$871,839
Other Expenses---$311,767
Fees for Services Other---$51,617
Fees for Services Accounting---$10,920
Current Officers, Directors, Trustees, and Key Employees---$9,474
Total Functional Expenses$0$0$0$18,448,614

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$18,448,614
Total Expenses per Audited Statements$18,448,614
Total Expenses per Form 990$18,448,614
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

“Mike cherwin, kevin riley, marcy mutch - business relationship.”

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

“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
Mike Cherwin Committee Member
Title
Chief Human Resources Officer
Phone
4062555300
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Cherwin Committee M
Formed
1994
Legal Domicile
Mt
Voting Board Members
8
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
John W Jacobsen
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 Appendix350 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/BOYAmt074155
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt023863
IRS990/AccountsReceivableGrp/BOYAmt0686368
IRS990/AccountsReceivableGrp/EOYAmt0300635
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE HEALTH BENEFITS TO PARTICIPATING EMPLOYEES.
IRS990/AuditCommitteeInd00
IRS990/BenefitsToMembersGrp/TotalAmt016262512
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MIKE CHERWIN
IRS990/BooksInCareOfDetail/PhoneNum04062555210
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0401 N 31ST STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BILLINGS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd059101
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd00
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IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
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IRS990/ContractorCompensationGrp/CompensationAmt1199110
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1339 SOUTH 26TH STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0MISSOULA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1BILLINGS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MT
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0ALLEGIANCE BENEFIT PLAN MANAGEMENT INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1WESTERN HEALTH SCREENING
IRS990/ContractorCompensationGrp/ServicesDesc0ADMINISTRATIVE SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc1HEALTH & WELLNESS PROMOTION
IRS990/CreditCounselingInd00
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IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt02176628
IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt0334506
IRS990/CYSalariesCompEmpBnftPaidAmt09474
IRS990/CYTotalExpensesAmt018448614
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
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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
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IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN RILEY
IRS990/Form990PartVIISectionAGrp/PersonNm1MARCY D MUTCH
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE CHERWIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF HUMAN RESOURCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
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IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-11385
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt023743752
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndependentAuditFinclStmtInd01
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05121569
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05886850
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0NONE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
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IRS990/PartialLiquidationInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd2525100
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IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2OTHER CONTRIBUTIONS
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IRS990/RelatedEntityInd01
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt018783120
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:
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IRS990ScheduleD/TotalRevenuePerForm990Amt018783120
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt018980159
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt018448614
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/ExplanationTxt1MIKE CHERWIN, KEVIN RILEY, MARCY MUTCH - 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 11B
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
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0FIRST INTERSTATE BANCSYSTEM INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 30918
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0BILLINGS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MT
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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/TotalAssetsBOYAmt05807937
IRS990/TotalAssetsEOYAmt06289190
IRS990/TotalAssetsGrp/BOYAmt05807937
IRS990/TotalAssetsGrp/EOYAmt06289190
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt018448614
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt074155
IRS990/TotalLiabilitiesEOYAmt023863
IRS990/TotalLiabilitiesGrp/BOYAmt074155
IRS990/TotalLiabilitiesGrp/EOYAmt023863
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05733782
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06265327
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt018695854
IRS990/TotalReportableCompFromOrgAmt09474
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018783120
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt018783120
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05807937
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06289190
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0401 N 31ST STREET
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059101
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE CHERWIN COMMITTEE MEMBER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF HUMAN RESOURCES OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum04062555300
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-12
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0FC18CD2CB74EE7907E16A88B2BA47215FE143D7D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04659D6EA7ED4F1B53D470727AF97B0CFB7458746
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt08.39.233.19
ReturnHeader/FilingSecurityInformation/IPDt02018-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm012:57:46
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/PreparationDt02018-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN W JACOBSEN
ReturnHeader/ReturnTs02018-11-12T16:23:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,289,190
Liabilities
$23,863
Net assets
$6,265,327
Revenue
$18,783,120
Expenses
$18,448,614
Net income
$334,506
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.01$2.85$2.84
2018Detailed filing. Detailed filing data is available for this year.$4.02$0.41$3.61$21.6$24.0$2.46
2017Detailed filing. Detailed filing data is available for this year.$6.29$0.02$6.27$18.8$18.4$0.33
2016Detailed filing. Detailed filing data is available for this year.$5.81$0.07$5.73$18.5$17.7$0.76
2015Detailed filing. Detailed filing data is available for this year.$4.98$0.11$4.87$17.8$19.6$1.87
2014Detailed filing. Detailed filing data is available for this year.$7.03$0.15$6.89$16.3$15.2$1.12
2013Detailed filing. Detailed filing data is available for this year.$5.80$1.31$4.49$17.1$15.3$1.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$1.65$2.33$14.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$1.28$0.41$16.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$1.98$0.26$14.6