Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Western Area School Employee Benefits Trust
EIN 37-1181316 • 501(c)9 • Macomb, IL
Profile
Funding vehichle through which benefits are provided in accordance with the provisions of the western area school health benefits plan
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.70x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.8% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
88th percentile
Faster revenue growth than 88% of similar nonprofits.
Balance Sheet
Assets
Up$1,681,333
Up $250,673 (+18%) from 2023
Liabilities
Up$2,859,514
Up $1,253,828 (+78%) from 2023
Net Assets
Down-$1,178,181
Down $1,003,155 (-573%) from 2023
Revenue
Up$16,899,835
Up $4,493,547 (+36%) from 2023
Expenses
Up$16,764,456
Up $3,723,372 (+29%) from 2023
Net Income
Up$135,379
Up $770,175 (+121%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $1,681,333
- Liabilities
- $2,859,514
- Net assets
- -$1,178,181
- Revenue
- $16,899,835
- Expenses
- $16,764,456
- Net income
- $135,379
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2023 to Aug 31, 2024
- Signed
- Jul 14, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $16,899,835
Mission and Program Overview
Mission
Funding vehichle through which benefits are provided in accordance with the provisions of the western area school health benefits plan
Self-insured risk pool for employee benefits of member-govenmental employers
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,214,649 | $1,140,230 | ▼ $74,419 |
| Cash and Non-Interest-Bearing Accounts | $1,062 | $305,938 | ▲ $304,876 |
| Prepaid Expenses and Deferred Charges | $172,520 | $235,165 | ▲ $62,645 |
| Accounts Receivable | $42,429 | - | - |
| Cap Stk Tr Prin Current Funds | $-175,026 | $-39,647 | ▲ $135,379 |
| Rtn Earn Endowment Incm Other Fnds | - | $-1,138,534 | - |
| Total Assets | $1,430,660 | $1,681,333 | ▲ $250,673 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,605,686 | $2,859,514 | ▲ $1,253,828 |
| Total Liabilities | $1,605,686 | $2,859,514 | ▲ $1,253,828 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-175,026 | $-1,178,181 | ▼ $1,003,155 |
| Total Liabilities and Net Assets / Fund Balance | $1,430,660 | $1,681,333 | ▲ $250,673 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Todd Hellrigel | Chairman | PT | $141,556 | $141,556 |
| Scott Riddle | Bd Member | - | $139,037 | $139,037 |
| Angela Simmons-kenser | Bd Member | - | $133,737 | $133,737 |
| Kelle Bunch | Bd Member | - | $132,656 | $132,656 |
| Donna Veile | Secretary | - | $131,777 | $131,777 |
| Guy Gradert | Bd Member | - | $123,201 | $123,201 |
| Matt Klaska | Bd Member | - | $123,094 | $123,094 |
| Christopher Janssen | Bd Member | - | $119,164 | $119,164 |
| Erica Smith | Bd Member | - | $118,899 | $118,899 |
| Jill Reis | Bd Member | - | $116,705 | $116,705 |
| John Meixner | Bd Member | - | $114,607 | $114,607 |
| Tecia Lantz | Bd Member | - | $113,341 | $113,341 |
| Betsy Wujek | Bd Member | - | $113,065 | $113,065 |
| Kylee Orr | Bd Member | - | $110,256 | $110,256 |
| Alissa Tucker | Bd Member | - | $101,426 | $101,426 |
| BRENT O'DANIELL | Bd Member | - | $80,000 | $80,000 |
| David Messersmith | Bd Member | - | $57,075 | $57,075 |
Board Members and Trustees
| Name | Title |
|---|---|
| Andrea Lee | Bd Member |
| Janet Gladu | Bd Member |
| Jay Harnack | Bd Member |
| Jo Campbell | Bd Member |
| Jodi Scott | Bd Member |
| Paula Markey | Bd Member |
| Todd Fox | Bd Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $16,846,996
- Investment Income
- $52,839
- Other Revenue
- $0
- Change in Net Assets
- $135,379
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,294,757 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $14,469,699 |
| Insurance | - | - | - | $1,476,625 |
| Fees for Services Management | - | - | - | $777,810 |
| Fees for Services Accounting | - | - | - | $16,919 |
| Other Expenses | - | - | - | $5,203 |
| Total Functional Expenses | $0 | $0 | $0 | $16,764,456 |
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
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Backup withholding compliance
- No
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“The trust is a self-funded risk pool established by the western area school association which controls the distributions from the trust. The association is made up of exclusively of illinois public school districts and related governmental educational institutions, all of which are public bodies. The association and trust are controlled by a board of directors. Each public entity in the association is entitled to one seat on the board of directors. These public entities are related organizations and therefore members. The board members for each member are employees and/or officers of their respective public entities and therefore are not technically "independent" as that term is used in the form instructions.”
Form 990, Page 6, Part VI, Line 7A
“The trust is a self-funded risk pool established by the western area school association which controls the distributions from the trust. The association is made up of exclusively of illinois public school districts and related governmental educational institutions, all of which are public bodies. The association and trust are controlled by a board of directors. Each public entity in the association is entitled to one seat on the board of directors. These public entities are related organizations and therefore members. The board members for each member are employees and/or officers of their respective public entities and therefore are not technically "independent" as that term is used in the form instructions.”
Form 990, Page 6, Part VI, Line 11B
“The board president reviews the prepared form 990 before it is filed to the extent necessary to confirm that it is consistent with the audit report and trust operations.”
Form 990, Page 6, Part VI, Line 19
“The association and trust are subject to illinois freedom of information act requests. As a result, documents are required to be disclosed in accordance with the requirments of that act.”
Filing and Contact Details
Filer
- Filer Name
- Western Area School Employee
- EIN
- 37-1181316
- Phone
- 3098331430
- Address
- 120 WEST CARROLL STREET, MACOMB, IL 61455
Signing Officer
- Name
- Todd Hellrigel
- Title
- Chairman
- Phone
- 3098331430
- Signed
- 2025-07-14
Organization Details
- Principal Officer
- Todd Hellrigel
- Formed
- 1984
- Legal Domicile
- Il
- Voting Board Members
- 25
- Independent Board Members
- 0
- Employees
- 0
Preparer
- Firm
- Lauterbach & Amen Llp
- Address
- 668 N RIVER RD, NAPERVILLE, IL 60563
- Preparer
- Ronald J Amen CPA
- Phone
- 6304166900
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 24 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 23 | BD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 24 | BD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 25 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 16899835 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1476625 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 52839 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 52839 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | FUNDING VEHICHLE THROUGH WHICH BENEFITS ARE PROVIDED IN ACCORDANCE WITH THE PROVISIONS OF THE WESTERN AREA SCHOOL HEALTH BENEFITS PLAN |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -175026 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1178181 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | TRUST FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | TAXES - FEDERAL INCOME |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 18200 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5203 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 172520 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 235165 |
| IRS990/PrincipalOfficerNm | 0 | TODD HELLRIGEL |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -1138534 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 561499 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 561499 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 561499 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 561499 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 561499 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | STOP LOSS REIMBURSEMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PROVIDER REFUNDS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | EMPLOYEE VOLUNTARY CONTRIBUTI |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | PCORI FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15175933 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 926135 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 606050 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 129301 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 9577 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 15175933 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 926135 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 606050 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 129301 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 9577 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROVISION OF GROUP LIFE AND ACCIDENT INSURANCE COVERAGE FOR FULL-TIME EMPLOYEE MEMBERS AND SPOUSES. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 12411510 |
| IRS990/PYInvestmentIncomeAmt | 0 | 49574 |
| IRS990/PYOtherExpensesAmt | 0 | 629574 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 12356714 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -634796 |
| IRS990/PYTotalExpensesAmt | 0 | 13041084 |
| IRS990/PYTotalRevenueAmt | 0 | 12406288 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 135379 |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -1138534 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1214649 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1140230 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUST IS A SELF-FUNDED RISK POOL ESTABLISHED BY THE WESTERN AREA SCHOOL ASSOCIATION WHICH CONTROLS THE DISTRIBUTIONS FROM THE TRUST. THE ASSOCIATION IS MADE UP OF EXCLUSIVELY OF ILLINOIS PUBLIC SCHOOL DISTRICTS AND RELATED GOVERNMENTAL EDUCATIONAL INSTITUTIONS, ALL OF WHICH ARE PUBLIC BODIES. THE ASSOCIATION AND TRUST ARE CONTROLLED BY A BOARD OF DIRECTORS. EACH PUBLIC ENTITY IN THE ASSOCIATION IS ENTITLED TO ONE SEAT ON THE BOARD OF DIRECTORS. THESE PUBLIC ENTITIES ARE RELATED ORGANIZATIONS AND THEREFORE MEMBERS. THE BOARD MEMBERS FOR EACH MEMBER ARE EMPLOYEES AND/OR OFFICERS OF THEIR RESPECTIVE PUBLIC ENTITIES AND THEREFORE ARE NOT TECHNICALLY "INDEPENDENT" AS THAT TERM IS USED IN THE FORM INSTRUCTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE TRUST IS A SELF-FUNDED RISK POOL ESTABLISHED BY THE WESTERN AREA SCHOOL ASSOCIATION WHICH CONTROLS THE DISTRIBUTIONS FROM THE TRUST. THE ASSOCIATION IS MADE UP OF EXCLUSIVELY OF ILLINOIS PUBLIC SCHOOL DISTRICTS AND RELATED GOVERNMENTAL EDUCATIONAL INSTITUTIONS, ALL OF WHICH ARE PUBLIC BODIES. THE ASSOCIATION AND TRUST ARE CONTROLLED BY A BOARD OF DIRECTORS. EACH PUBLIC ENTITY IN THE ASSOCIATION IS ENTITLED TO ONE SEAT ON THE BOARD OF DIRECTORS. THESE PUBLIC ENTITIES ARE RELATED ORGANIZATIONS AND THEREFORE MEMBERS. THE BOARD MEMBERS FOR EACH MEMBER ARE EMPLOYEES AND/OR OFFICERS OF THEIR RESPECTIVE PUBLIC ENTITIES AND THEREFORE ARE NOT TECHNICALLY "INDEPENDENT" AS THAT TERM IS USED IN THE FORM INSTRUCTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD PRESIDENT REVIEWS THE PREPARED FORM 990 BEFORE IT IS FILED TO THE EXTENT NECESSARY TO CONFIRM THAT IT IS CONSISTENT WITH THE AUDIT REPORT AND TRUST OPERATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ASSOCIATION AND TRUST ARE SUBJECT TO ILLINOIS FREEDOM OF INFORMATION ACT REQUESTS. AS A RESULT, DOCUMENTS ARE REQUIRED TO BE DISCLOSED IN ACCORDANCE WITH THE REQUIRMENTS OF THAT ACT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 4 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 5 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 6 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 7 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 8 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 9 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 10 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 11 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 12 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 13 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 14 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 15 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 16 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 17 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 18 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 19 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 20 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 21 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 22 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 23 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 2 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 3 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 4 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 5 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 6 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 7 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 8 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 9 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 10 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 11 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 12 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 13 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 14 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 15 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 16 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 17 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 18 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 19 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 20 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 21 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 22 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 23 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | WESTERN AREA SCHOOL ASSOCIATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | WEST CENTRAL ILLINOIS SPECIAL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | VIT CUSD 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | SPOON RIVER VALLEY CUSD 4 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 4 | SOUTHEASTERN CUSD 337 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 5 | REGIONAL OFFICE OF EDUCATION 53 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 6 | REGIONAL OFFICE OF EDUCATION 33 |
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