Civic Intelligence

Wisconsin Counties Association Group Health Trust

990 • Fiscal year 2015 • EIN 39-1692308

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 12, 2016

Organization Profilewww.wcaght.org
22 E Mifflin No 900Madison, WI 53703

(608) 663-7188

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.86x

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

2015 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.18x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2015

Net Margin

27th percentile

-4.0%

Higher net margin than 27% of similar nonprofits.

2015 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2015

Top Officer Pay

30th percentile

$1,500

Higher top officer pay than 30% of similar nonprofits.

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

2015 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2015

Asset Growth

12th percentile

-9.3%

Faster asset growth than 12% of similar nonprofits.

2015 filings • 501(c)9 • $250M-$1B nonprofits • Annualized from 2014 to 2015

Revenue Growth

79th percentile

12%

Faster revenue growth than 79% of similar nonprofits.

2015 filings • 501(c)9 • $250M-$1B nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$62,422,249

Down $6,395,151 (-9.3%) from 2014

Net Assets

Down

$8,812,742

Down $12,373,275 (-58%) from 2014

Liabilities

Up

$53,609,507

Up $5,978,124 (+13%) from 2014

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin27th percentile

Revenue

Up

$298,619,008

Up $32,550,855 (+12%) from 2014

Expenses

Up

$310,415,764

Up $44,012,125 (+17%) from 2014

Net Income

Down

-$11,796,756

Down $11,461,270 (-3416%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$150M$100M$50M$0Assets 2010: $28,991,266Liabilities 2010: $25,564,041Net Assets 2010: $3,427,2252010Assets 2011: $40,387,360Liabilities 2011: $36,794,054Net Assets 2011: $3,593,3062011Assets 2012: $50,627,634Liabilities 2012: $38,115,111Net Assets 2012: $12,512,5232012Assets 2013: $59,326,534Liabilities 2013: $37,400,999Net Assets 2013: $21,925,5352013Assets 2014: $68,817,400Liabilities 2014: $47,631,383Net Assets 2014: $21,186,0172014Assets 2015: $62,422,249Liabilities 2015: $53,609,507Net Assets 2015: $8,812,7422015Assets 2016: $59,171,750Liabilities 2016: $49,901,387Net Assets 2016: $9,270,3632016Assets 2017: $64,738,321Liabilities 2017: $54,815,822Net Assets 2017: $9,922,4992017Assets 2018: $62,261,418Liabilities 2018: $59,318,116Net Assets 2018: $2,943,3022018Assets 2019: $61,696,751Liabilities 2019: $59,985,263Net Assets 2019: $1,711,4882019Assets 2020: $83,938,287Liabilities 2020: $39,534,352Net Assets 2020: $44,403,9352020Assets 2021: $102,064,731Liabilities 2021: $49,559,618Net Assets 2021: $52,505,1132021Assets 2022: $109,903,976Liabilities 2022: $62,290,650Net Assets 2022: $47,613,3262022Assets 2023: $119,621,308Liabilities 2023: $55,870,028Net Assets 2023: $63,751,2802023Assets 2024: $139,638,908Liabilities 2024: $50,295,578Net Assets 2024: $89,343,3302024

Highlighted filing

2015

Assets$62,422,249
Liabilities$53,609,507
Net Assets$8,812,742
Open 2015 Filing

Operations Trend

Revenue Growth79th percentile

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

$400M$200M$0-$200MExpenses 2010: $156,747,8882010Expenses 2011: $174,418,3672011Revenue 2012: $205,580,554Expenses 2012: $197,214,072Net Income 2012: $8,366,4822012Revenue 2013: $223,623,553Expenses 2013: $214,496,630Net Income 2013: $9,126,9232013Revenue 2014: $266,068,153Expenses 2014: $266,403,639Net Income 2014: -$335,4862014Revenue 2015: $298,619,008Expenses 2015: $310,415,764Net Income 2015: -$11,796,7562015Revenue 2016: $315,605,630Expenses 2016: $315,805,873Net Income 2016: -$200,2432016Revenue 2017: $338,130,199Expenses 2017: $337,357,043Net Income 2017: $773,1562017Revenue 2018: $355,822,068Expenses 2018: $361,993,575Net Income 2018: -$6,171,5072018Revenue 2019: $384,834,271Expenses 2019: $388,397,251Net Income 2019: -$3,562,9802019Revenue 2020: $328,156,066Expenses 2020: $287,721,060Net Income 2020: $40,435,0062020Revenue 2021: $291,341,606Expenses 2021: $283,548,353Net Income 2021: $7,793,2532021Revenue 2022: $331,696,926Expenses 2022: $327,618,208Net Income 2022: $4,078,7182022Revenue 2023: $363,445,842Expenses 2023: $353,416,963Net Income 2023: $10,028,8792023Revenue 2024: $331,445,430Expenses 2024: $309,241,754Net Income 2024: $22,203,6762024

Highlighted filing

2015

Revenue$298,619,008
Expenses$310,415,764
Net Income-$11,796,756
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 12, 2016
Return Version
2015v2.1
Gross Receipts
$615,849,377
Mission and Program Overview

Mission

To be a cost effective resource for assisting wisconsin counties and other local units of government in fulfilling their employee healthcare insurance obligations in a fiscally responsible manner.

Provide health and welfare benefits to wisconsin counties, school districts and municipalities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$53,929,094$50,551,605▼ $3,377,489
Rtn Earn Endowment Incm Other Fnds$21,186,017$8,812,742▼ $12,373,275
Savings and Temporary Cash Investments$8,070,381$6,203,427▼ $1,866,954
Accounts Receivable$2,274,641$1,236,793▼ $1,037,848
Prepaid Expenses and Deferred Charges$0$946,835▲ $946,835
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Cash and Non-Interest-Bearing Accounts$268,092$-1,963,339▼ $2,231,431
Total Assets$68,817,400$62,422,249▼ $6,395,151
Other Assets Total$4,275,192$5,446,928▲ $1,171,736
Liabilities
Other Liabilities$36,512,031$39,550,466▲ $3,038,435
Deferred Revenue$8,859,744$11,886,315▲ $3,026,571
Accounts Payable and Accrued Expenses$2,259,608$2,172,726▼ $86,882
Total Liabilities$47,631,383$53,609,507▲ $5,978,124
Net Assets / Fund Balance
Total Net Assets Fund Balance$21,186,017$8,812,742▼ $12,373,275
Total Liabilities and Net Assets / Fund Balance$68,817,400$62,422,249▼ $6,395,151

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$236,746--
Other Securities$833,914--
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleBaseTotal
Bill BarribeauMember$1,500$1,500
Colleen BatesMember$900$900
Gary WymanMember$900$900
Hal helwigMember$900$900
Lisa CharbarneauMember$900$900
Rosemary Rueckert THROUGH OCT 1Member$800$800
Allen BuechelChair$600$600
Gus Wirth JrMember$600$600
Lee RymerMember$600$600
Steven SatherMember$600$600
Margaret BostelmannVice-Chair$400$400

Board Members and Trustees

NameTitle
Michael LamontAssistance Secretary
Lynn GomezMember
Myron SchusterMember
Warren flitcroft THROUGH JUNE 30Member
Steven SedlmayrSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Medical Excess InsuranceInsurance brokersPO Box 3028, Costa Mesa, CA 92628$12,813,678
United Medical ResourcesManaged Care ServicesPO Box 88822, Milwaukee, WI 53288$8,113,443
wisconsin Counties Associationcorporate management services22 E Mifflin St Ste 900, madison, WI 53703$1,588,362
Aegis CorporationMarketing consulting services18550 West Capitol Drive, Brookfield, WI 53405$1,380,628
Associated Financial GroupInsurance brokers711 Eisenhower Dr, Kimberly, WI 54136$793,983
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$297,728,595
Investment Income
$890,413
Other Revenue
$0
Change in Net Assets
$-11,796,756

Audited Revenue Reconciliation

Revenue per Audited Statements
$285,548,282
Revenue Not Reported on Financial Statements
$13,070,726
Revenue Not Reported on Form 990
$-576,519
Other Revenue Adjustments
$12,928,989
Total Revenue per Audited Statements
$284,971,763
Total Revenue per Form 990
$298,619,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$27,954,489
Grants and Similar Amounts Paid$10,450
Salaries, Compensation, and Employee Benefits$8,700
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$282,442,125
Insurance---$13,761,770
Fees for Services Other---$12,138,183
Fees for Services Management---$1,463,732
Fees for Service Investment Mgmnt Fees---$141,737
Office Expenses---$141,216
Advertising---$120,822
Conferences and Meetings---$54,470
Fees for Services Legal---$46,732
Other Expenses---$40,451
Fees for Services Accounting---$25,033
All Other Expenses---$20,343
Grants to Domestic Individuals---$10,450
Current Officers, Directors, Trustees, and Key Employees---$8,700
Total Functional Expenses$0$0$0$310,415,764

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$310,415,764
Expenses per Audited Statements$297,345,038
Total Expenses per Audited Statements$297,345,038
Expenses Not Reported on Financial Statements$13,070,726
Other Expense Adjustments$12,928,989
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefits Payable$37,948,224
Loss Adjusting Expense Payable$1,602,242
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

“The Trust has a third-party administration agreement with UMR for general administration of the Trust. Responsibilities of the administrator under this agreement include preparation of plan documents and amendments, participant enrollment and billing, processing participant benefit claims, and other administrative services. The Trust has a corporate management agreement with WCA to oversee marketing of the Trust, investing trust assets, managing all services contracts and preparation of monthly financial statements, as well as providing on going administrative services to the Trust and the Trust's Board. The Trust has employee benefit consulting and marketing contract with Aegis Corporation. Responsibilities of Aegis under this agreement are to market the plans and consult with the WCA in establishing and administering the plans.”

Form 990, Part VI, Section A, line 6

“The Organization has members.”

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

“Member organizations have the power to appoint persons related to their own organization to sit on the board of directors.”

Form 990, Part VI, Section B, line 11

“The Board of Directors' Assistant Secretary reviews and signs the Form 990 prior to filing with the internal revenue service.”

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

“WCA Group Health requires officers and key employees to fill out a disclosure form on an annual basis.”

Form 990, Part VI, Section C, line 19

“The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Wisconsin Counties Association Group
EIN
39-1692308
Phone
6086637188
Address
22 E Mifflin No 900, Madison, WI 53703

Signing Officer

Name
Michael Lamont
Title
Assistant Secretary
Phone
6086637188
Signed
2016-07-12
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
Wi
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
0

Preparer

Firm
Wipfli LLP
Address
PO Box 8700, Madison, WI 53708-8700
Preparer
Heidi Konkel
Phone
6082741980
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The Trust is required to assess whether or not it is more likely than not that a tax position will be sustained upon examination of the technical merits of the position assuming the taxing authority has full knowledge of information. If the tax positions does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. The Trust has determined there are no amounts to records as assets or liabilities related to uncertain tax positions.”

Part XI, Line 4B - Other Adjustments:

“BANK SERVICE CHARGES 40,451. reclassify reinsurance premiums 12,888,538.”

Part XII, Line 4B - Other Adjustments:

“BANK SERVICE CHARGES 40,451. reclassify reinsurance premiums 12,888,538.”

Raw XML AppendixShowing 400 of 500 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Colleen Bates
IRS990/Form990PartVIISectionAGrp/PersonNm2Lisa Charbarneau
IRS990/Form990PartVIISectionAGrp/PersonNm3Warren flitcroft THROUGH JUNE 30
IRS990/Form990PartVIISectionAGrp/PersonNm4Hal helwig
IRS990/Form990PartVIISectionAGrp/PersonNm5Lynn Gomez
IRS990/Form990PartVIISectionAGrp/PersonNm6Rosemary Rueckert THROUGH OCT 1
IRS990/Form990PartVIISectionAGrp/PersonNm7Lee Rymer
IRS990/Form990PartVIISectionAGrp/PersonNm8Steven Sather
IRS990/Form990PartVIISectionAGrp/PersonNm9Myron Schuster
IRS990/Form990PartVIISectionAGrp/PersonNm10Gus Wirth Jr
IRS990/Form990PartVIISectionAGrp/PersonNm11Gary Wyman
IRS990/Form990PartVIISectionAGrp/PersonNm12Allen Buechel
IRS990/Form990PartVIISectionAGrp/PersonNm13Margaret Bostelmann
IRS990/Form990PartVIISectionAGrp/PersonNm14Steven Sedlmayr
IRS990/Form990PartVIISectionAGrp/PersonNm15Michael Lamont
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt13Vice-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt14Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt15Assistance Secretary
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01991
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-15955
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt010450
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0317214414
IRS990/GrossReceiptsAmt0615849377
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt013761770
IRS990/InvestmentIncomeGrp/ExclusionAmt0906368
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0906368
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt053929094
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt050551605
IRS990/IRPDocumentCnt041
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0317230369
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To be a cost effective resource for assisting Wisconsin Counties and other local units of government in fulfilling their employee healthcare insurance obligations in a fiscally responsible manner.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt021186017
IRS990/NetAssetsOrFundBalancesEOYAmt08812742
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-15955
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-15955
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-576519
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0141216
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04275192
IRS990/OtherAssetsTotalGrp/EOYAmt05446928
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Bank Service Charges
IRS990/OtherExpensesGrp/TotalAmt040451
IRS990/OtherLiabilitiesGrp/BOYAmt036512031
IRS990/OtherLiabilitiesGrp/EOYAmt039550466
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0946835
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0524298
IRS990/ProgramServiceRevenueGrp/Desc0PREMIUMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0297728595
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0297728595
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0242439289
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt010375
IRS990/PYInvestmentIncomeAmt01056897
IRS990/PYOtherExpensesAmt023947475
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0265011256
IRS990/PYRevenuesLessExpensesAmt0-335486
IRS990/PYSalariesCompEmpBnftPaidAmt06500
IRS990/PYTotalExpensesAmt0266403639
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0266068153
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-11796756
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt021186017
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt08812742
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08070381
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06203427
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt013070726
IRS990ScheduleD/ExpensesSubtotalAmt0297345038
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0141737
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0141737
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-576519
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05210182
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1236746
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CLAIM REIMBURSEMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ACCRUED INTEREST
IRS990ScheduleD/OtherExpensesNotIncludedAmt012928989
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt037948224
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11602242
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BENEFITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOSS ADJUSTING EXPENSE PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt012928989
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt014442946
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt124531688
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt25916464
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt34826593
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt4833914
IRS990ScheduleD/OtherSecuritiesGrp/Desc0U.S. Government Securities
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Corporate Obligations
IRS990ScheduleD/OtherSecuritiesGrp/Desc2Mutual Funds
IRS990ScheduleD/OtherSecuritiesGrp/Desc3Mortgage securities
IRS990ScheduleD/OtherSecuritiesGrp/Desc4Municipal Bonds
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd4F
IRS990ScheduleD/RevenueNotReportedAmt0-576519
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt013070726
IRS990ScheduleD/RevenueSubtotalAmt0285548282
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Trust is required to assess whether or not it is more likely than not that a tax position will be sustained upon examination of the technical merits of the position assuming the taxing authority has full knowledge of information. If the tax positions does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. The Trust has determined there are no amounts to records as assets or liabilities related to uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BANK SERVICE CHARGES 40,451. reclassify reinsurance premiums 12,888,538.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BANK SERVICE CHARGES 40,451. reclassify reinsurance premiums 12,888,538.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05446928
IRS990ScheduleD/TotalBookValueSecuritiesAmt050551605
IRS990ScheduleD/TotalExpensesPerForm990Amt0310415764
IRS990ScheduleD/TotalLiabilityAmt039550466
IRS990ScheduleD/TotalRevenuePerForm990Amt0298619008
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0284971763
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0297345038
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010450
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP PROGRAM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt05
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Scholarships are available to children of employees of groups participating in the trust. Scholarship checks are sent to the individual but are made out to both the individual and the college.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Trust has a third-party administration agreement with UMR for general administration of the Trust. Responsibilities of the administrator under this agreement include preparation of plan documents and amendments, participant enrollment and billing, processing participant benefit claims, and other administrative services. The Trust has a corporate management agreement with WCA to oversee marketing of the Trust, investing trust assets, managing all services contracts and preparation of monthly financial statements, as well as providing on going administrative services to the Trust and the Trust's Board. The Trust has employee benefit consulting and marketing contract with Aegis Corporation. Responsibilities of Aegis under this agreement are to market the plans and consult with the WCA in establishing and administering the plans.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Member organizations have the power to appoint persons related to their own organization to sit on the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors' Assistant Secretary reviews and signs the Form 990 prior to filing with the internal revenue service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WCA Group Health requires officers and key employees to fill out a disclosure form on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$62,422,249
Liabilities
$53,609,507
Net assets
$8,812,742
Revenue
$298,619,008
Expenses
$310,415,764
Net income
-$11,796,756
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$140$50.3$89.3$331$309$22.2
2023Detailed filing. Detailed filing data is available for this year.$120$55.9$63.8$363$353$10.0
2022Detailed filing. Detailed filing data is available for this year.$110$62.3$47.6$332$328$4.08
2021Detailed filing. Detailed filing data is available for this year.$102$49.6$52.5$291$284$7.79
2020Detailed filing. Detailed filing data is available for this year.$83.9$39.5$44.4$328$288$40.4
2019Detailed filing. Detailed filing data is available for this year.$61.7$60.0$1.71$385$388$3.56
2018Detailed filing. Detailed filing data is available for this year.$62.3$59.3$2.94$356$362$6.17
2017Detailed filing. Detailed filing data is available for this year.$64.7$54.8$9.92$338$337$0.77
2016Detailed filing. Detailed filing data is available for this year.$59.2$49.9$9.27$316$316$0.20
2015Detailed filing. Detailed filing data is available for this year.$62.4$53.6$8.81$299$310$11.8
2014Detailed filing. Detailed filing data is available for this year.$68.8$47.6$21.2$266$266$0.34
2013Detailed filing. Detailed filing data is available for this year.$59.3$37.4$21.9$224$214$9.13
2012Summary only. Only limited summary data is available for this year.$50.6$38.1$12.5$206$197$8.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.4$36.8$3.59$174
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.0$25.6$3.43$157