Civic Intelligence

Montana Food Distributors Group Benefit

EIN 38-3978534 • 501(c)9 • Helena, MT

Profile

The trust was organized as a voluntary employees' beneficiary association (veba). Employees of montana food distributors are eligible to participate in the veba. The trust provides for hospital, medical, surgical, death, optical and dental benefits for eligible participants.

PO Box 5775Helena, MT 59604

www.mfda.biz

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.88x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2019

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

75th percentile

$50,000

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)9 • $1M-$5M nonprofits • Source year 2019

Asset Growth

24th percentile

-20%

Faster asset growth than 24% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

15th percentile

-25%

Faster revenue growth than 15% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$655,214

Down $162,471 (-20%) from 2018

Liabilities

Up

$576,006

Up $192,126 (+50%) from 2018

Net Assets

Down

$79,208

Down $354,597 (-82%) from 2018

Revenue

Down

$2,809,626

Down $928,974 (-25%) from 2018

Expenses

Down

$3,164,223

Down $279,995 (-8.1%) from 2018

Net Income

Down

-$354,597

Down $648,979 (-220%) from 2018

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2017: $524,065Liabilities 2017: $384,642Net Assets 2017: $139,4232017Assets 2018: $817,685Liabilities 2018: $383,880Net Assets 2018: $433,8052018Assets 2019: $655,214Liabilities 2019: $576,006Net Assets 2019: $79,2082019

Highlighted filing

2019

Assets$655,214
Liabilities$576,006
Net Assets$79,208

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2017: $2,944,883Expenses 2017: $2,962,070Net Income 2017: -$17,1872017Revenue 2018: $3,738,600Expenses 2018: $3,444,218Net Income 2018: $294,3822018Revenue 2019: $2,809,626Expenses 2019: $3,164,223Net Income 2019: -$354,5972019

Highlighted filing

2019

Revenue$2,809,626
Expenses$3,164,223
Net Income-$354,597

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 15, 2020
Return Version
2019v5.1
Gross Receipts
$2,809,626
Mission and Program Overview

Mission

The trust was organized as a voluntary employees' beneficiary association (veba). Employees of montana food distributors are eligible to participate in the veba. The trust provides for hospital, medical, surgical, death, optical and dental benefits for eligible participants.

Group insurance benefits trust for montana food distributor members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$560,612$473,431▼ $87,181
Accounts Receivable$164,273$91,568▼ $72,705
Prepaid Expenses and Deferred Charges$92,800$90,215▼ $2,585
Total Assets$817,685$655,214▼ $162,471
Liabilities
Other Liabilities$286,529$353,449▲ $66,920
Accounts Payable and Accrued Expenses$97,351$222,557▲ $125,206
Total Liabilities$383,880$576,006▲ $192,126
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$433,805$79,208▼ $354,597
Total Net Assets Fund Balance$433,805$79,208▼ $354,597
Total Liabilities and Net Assets / Fund Balance$817,685$655,214▼ $162,471
Compensation and Service Providers

Employees

NameTitleOtherTotal
Mckee AndersonEx-officio$50,000$50,000

Board Members and Trustees

NameTitle
Ron RamsbacherChairman
Adina RoeTrustee
Mitch BradleyTrustee
Travis FrandsenTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,809,155
Investment Income
$471
Other Revenue
$0
Change in Net Assets
$-354,597

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,751,708
Revenue Not Reported on Financial Statements
$57,918
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$57,918
Total Revenue per Audited Statements
$2,751,708
Total Revenue per Form 990
$2,809,626
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,164,223
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$401,909$16,820-$418,729
Fees for Services Other$115,060--$115,060
Other Expenses$41,877--$41,877
Fees for Services Accounting-$34,312-$34,312
All Other Expenses$1,197--$1,197
Total Functional Expenses$3,113,091$51,132$0$3,164,223

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,164,223
Expenses per Audited Statements$2,642,179
Total Expenses per Audited Statements$2,584,261
Expenses Not Reported on Financial Statements$522,044
Other Expense Adjustments$522,044
Expenses Not Reported on Form 990$-57,918
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserve for Ibnr$323,449
Reserve for Cae$30,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 6

The organization is comprised of members who pay premiums for employees' health coverages.

Form 990, Part VI, Section A, Line 7A

The members of the trust elect the board each year at the annual meeting.

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

The form 990 was reviewed by the executive director prior to being filed.

Form 990, Part VI, Section B, Line 12C

The board discusses and documents (in the minutes) conflicts of interest at the board meeting held in january of each year. If conflicts of interest were to arise at other times during the year, they would be discussed and documented in board meeting minutes.

Form 990, Part VI, Section C, Line 19

The governing documents, policies and financial statements are made available to the public upon request. The annual financials and form 990 are presented to the board at a meeting and to members at their annual meeting.

Filing and Contact Details

Filer

Filer Name
Montana Food Distributors Group Benefit
EIN
38-3978534
Phone
4064496394
Address
PO BOX 5775, HELENA, MT 59604

Signing Officer

Name
Ron Ramsbacher
Title
Chairman
Phone
4064496394
Signed
2020-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Ramsbacher
Formed
2015
Legal Domicile
Mt
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Wipfli Llp
Address
101 EAST FRONT STREET 301, MISSOULA, MT 59802
Preparer
Philip L Yasenak CPA
Phone
4067281800
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The trust established under the plan documents to hold the trust's assets is intended to qualify pursuant to section 501(c)(9) of the internal revenue code (irc), and, accordingly, the trust's net investment income is exempt from income taxes. Management believes that the plan and related trust are designed in accordance with applicable sections of the irc. The trust has applied for exempt status with the irs and is currently filing as exempt under the "applied for" provisions. U.s. Gaap requires trust management to evaluate tax positions taken by the trust and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the irs, dol or other state taxing agencies. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Stop loss recovery 57,918.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Stop loss recovery -57,918.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Net change in benefit obligations 522,044.

Raw XML Appendix397 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/BOYAmt097351
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0222557
IRS990/AccountsReceivableGrp/BOYAmt0164273
IRS990/AccountsReceivableGrp/EOYAmt091568
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0GROUP INSURANCE BENEFITS TRUST FOR MONTANA FOOD DISTRIBUTOR MEMBERS.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01197
IRS990/AllOtherExpensesGrp/TotalAmt01197
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum04064496394
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 5775
IRS990/BooksInCareOfDetail/USAddress/CityNm0HELENA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd059604
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0471
IRS990/CYOtherExpensesAmt03164223
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02809155
IRS990/CYRevenuesLessExpensesAmt0-354597
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt03164223
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02809626
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0GROUP INSURANCE PREMIUMS FOR HOSPITAL, MEDICAL, SURGICAL, DEATH, OPTICAL, AND DENTAL BENEFITS FOR ELIGIBLE PARTICIPANTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/ExpenseAmt03113091
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt034312
IRS990/FeesForServicesAccountingGrp/TotalAmt034312
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0115060
IRS990/FeesForServicesOtherGrp/TotalAmt0115060
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0RON RAMSBACHER
IRS990/Form990PartVIISectionAGrp/PersonNm1ADINA ROE
IRS990/Form990PartVIISectionAGrp/PersonNm2TRAVIS FRANDSEN
IRS990/Form990PartVIISectionAGrp/PersonNm3MITCH BRADLEY
IRS990/Form990PartVIISectionAGrp/PersonNm4MCKEE ANDERSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt450000
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4EX-OFFICIO
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02809626
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt016820
IRS990/InsuranceGrp/ProgramServicesAmt0401909
IRS990/InsuranceGrp/TotalAmt0418729
IRS990/InvestmentIncomeGrp/ExclusionAmt0471
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0471
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MT
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE TRUST WAS ORGANIZED AS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION (VEBA). EMPLOYEES OF MONTANA FOOD DISTRIBUTORS ARE ELIGIBLE TO PARTICIPATE IN THE VEBA. THE TRUST PROVIDES FOR HOSPITAL, MEDICAL, SURGICAL, DEATH, OPTICAL AND DENTAL BENEFITS FOR ELIGIBLE PARTICIPANTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0433805
IRS990/NetAssetsOrFundBalancesEOYAmt079208
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0433805
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt079208
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CLAIMS PAID
IRS990/OtherExpensesGrp/Desc1CLAIMS ADMINISTRATION
IRS990/OtherExpensesGrp/Desc2CHANGE IN IBNR
IRS990/OtherExpensesGrp/Desc3OUTSIDE CONTRACT SERVIC
IRS990/OtherExpensesGrp/ProgramServicesAmt02314288
IRS990/OtherExpensesGrp/ProgramServicesAmt1171840
IRS990/OtherExpensesGrp/ProgramServicesAmt266920
IRS990/OtherExpensesGrp/ProgramServicesAmt341877
IRS990/OtherExpensesGrp/TotalAmt02314288
IRS990/OtherExpensesGrp/TotalAmt1171840
IRS990/OtherExpensesGrp/TotalAmt266920
IRS990/OtherExpensesGrp/TotalAmt341877
IRS990/OtherLiabilitiesGrp/BOYAmt0286529
IRS990/OtherLiabilitiesGrp/EOYAmt0353449
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt092800
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt090215
IRS990/PrincipalOfficerNm0RON RAMSBACHER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/Desc0GROUP HEALTH PREMIUMS
IRS990/ProgramServiceRevenueGrp/Desc1STOP LOSS RECOVERY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02751237
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt157918
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02751237
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt157918
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0303
IRS990/PYOtherExpensesAmt03444218
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03738297
IRS990/PYRevenuesLessExpensesAmt0294382
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt03444218
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03738600
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-354597
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02809155
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0560612
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0473431
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt0-57918
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0522044
IRS990ScheduleD/ExpensesSubtotalAmt02642179
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0-57918
IRS990ScheduleD/OtherExpensesNotIncludedAmt0522044
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0323449
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt130000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESERVE FOR IBNR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RESERVE FOR CAE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt057918
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt057918
IRS990ScheduleD/RevenueSubtotalAmt02751708
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST ESTABLISHED UNDER THE PLAN DOCUMENTS TO HOLD THE TRUST'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. MANAGEMENT BELIEVES THAT THE PLAN AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE IRC. THE TRUST HAS APPLIED FOR EXEMPT STATUS WITH THE IRS AND IS CURRENTLY FILING AS EXEMPT UNDER THE "APPLIED FOR" PROVISIONS. U.S. GAAP REQUIRES TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS, DOL OR OTHER STATE TAXING AGENCIES. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1STOP LOSS RECOVERY 57,918.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2STOP LOSS RECOVERY -57,918.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3NET CHANGE IN BENEFIT OBLIGATIONS 522,044.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03164223
IRS990ScheduleD/TotalLiabilityAmt0353449
IRS990ScheduleD/TotalRevenuePerForm990Amt02809626
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02751708
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02584261
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS COMPRISED OF MEMBERS WHO PAY PREMIUMS FOR EMPLOYEES' HEALTH COVERAGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE TRUST ELECT THE BOARD EACH YEAR AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WAS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD DISCUSSES AND DOCUMENTS (IN THE MINUTES) CONFLICTS OF INTEREST AT THE BOARD MEETING HELD IN JANUARY OF EACH YEAR. IF CONFLICTS OF INTEREST WERE TO ARISE AT OTHER TIMES DURING THE YEAR, THEY WOULD BE DISCUSSED AND DOCUMENTED IN BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ANNUAL FINANCIALS AND FORM 990 ARE PRESENTED TO THE BOARD AT A MEETING AND TO MEMBERS AT THEIR ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt2C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd2MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0GROCERY SALES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1GROCERY SALES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2GROCERY SALES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0THE GOOD FOOD STORE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1MISSOULA FRESH MARKET LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2TOWN AND COUNTRY FOODS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01600 S 3RD ST W
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt12520 39TH STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt21611 S 11TH AVE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0MISSOULA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm1MISSOULA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm2BOZEMAN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd1MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd2MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd059801
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd159801
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd259715
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MONTANA FOOD DISTRIBUTORS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0810171144
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTE ECONOMIC, CIVIL AND SOCIAL WELFARE OF FOOD DISTRIBUTORS IN MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 5775
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HELENA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd059604
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0600967
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH LOAN
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0MONTANA FOOD DISTRIBUTORS ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0817685
IRS990/TotalAssetsEOYAmt0655214
IRS990/TotalAssetsGrp/BOYAmt0817685
IRS990/TotalAssetsGrp/EOYAmt0655214
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051132
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03113091
IRS990/TotalFunctionalExpensesGrp/TotalAmt03164223
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0383880
IRS990/TotalLiabilitiesEOYAmt0576006
IRS990/TotalLiabilitiesGrp/BOYAmt0383880
IRS990/TotalLiabilitiesGrp/EOYAmt0576006
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0433805
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt079208
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03113091
IRS990/TotalProgramServiceRevenueAmt02809155
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0471
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02809155
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02809626
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0817685
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0655214
IRS990/TotReportableCompRltdOrgAmt050000
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 5775
IRS990/USAddress/CityNm0HELENA
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059604
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.MFDA.BIZ
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RON RAMSBACHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04064496394
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTANA FOOD DISTRIBUTORS GROUP BENEFIT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRUST
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0383978534
ReturnHeader/Filer/PhoneNum04064496394
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5775
ReturnHeader/Filer/USAddress/CityNm0HELENA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059604
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BE7A92E7B0152C1C6812F3C99C620D56F411D8FD
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.174.136.45
ReturnHeader/FilingSecurityInformation/IPDt02020-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm017:24:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390758449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIPFLI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 EAST FRONT STREET 301
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MISSOULA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059802
ReturnHeader/PreparerPersonGrp/PhoneNum04067281800
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILIP L YASENAK CPA
ReturnHeader/ReturnTs02020-11-16T17:25:45-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.