Civic Intelligence

Wisconsin Counties Association Group Health Trust

990 • Fiscal year 2016 • EIN 39-1692308

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 31, 2017

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

0.84x

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

2016 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.16x

Higher debt load relative to revenue than 67% of similar nonprofits.

2016 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2016

Net Margin

37th percentile

-0.1%

Higher net margin than 37% of similar nonprofits.

2016 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2016

Top Officer Pay

32nd percentile

$1,700

Higher top officer pay than 32% of similar nonprofits.

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

2016 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2016

Asset Growth

16th percentile

-5.2%

Faster asset growth than 16% of similar nonprofits.

2016 filings • 501(c)9 • $250M-$1B nonprofits • Annualized from 2015 to 2016

Revenue Growth

49th percentile

5.7%

Faster revenue growth than 49% of similar nonprofits.

2016 filings • 501(c)9 • $250M-$1B nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$59,171,750

Down $3,250,499 (-5.2%) from 2015

Net Assets

Up

$9,270,363

Up $457,621 (+5.2%) from 2015

Liabilities

Down

$49,901,387

Down $3,708,120 (-6.9%) from 2015

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin37th percentile

Revenue

Up

$315,605,630

Up $16,986,622 (+5.7%) from 2015

Expenses

Up

$315,805,873

Up $5,390,109 (+1.7%) from 2015

Net Income

Up

-$200,243

Up $11,596,513 (+98%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth16th 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

2016

Assets$59,171,750
Liabilities$49,901,387
Net Assets$9,270,363
Open 2016 Filing

Operations Trend

Revenue Growth49th 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

2016

Revenue$315,605,630
Expenses$315,805,873
Net Income-$200,243
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 31, 2017
Return Version
2016v3.0
Gross Receipts
$644,573,889
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$50,551,605$44,755,768▼ $5,795,837
Savings and Temporary Cash Investments$6,203,427$11,155,656▲ $4,952,229
Rtn Earn Endowment Incm Other Fnds$8,812,742$9,270,363▲ $457,621
Accounts Receivable$1,236,793$3,630,514▲ $2,393,721
Prepaid Expenses and Deferred Charges$946,835$0▼ $946,835
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Cash and Non-Interest-Bearing Accounts$-1,963,339$-3,152,393▼ $1,189,054
Total Assets$62,422,249$59,171,750▼ $3,250,499
Other Assets Total$5,446,928$2,782,205▼ $2,664,723
Liabilities
Other Liabilities$39,550,466$37,096,248▼ $2,454,218
Deferred Revenue$11,886,315$10,995,000▼ $891,315
Accounts Payable and Accrued Expenses$2,172,726$1,810,139▼ $362,587
Total Liabilities$53,609,507$49,901,387▼ $3,708,120
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,812,742$9,270,363▲ $457,621
Total Liabilities and Net Assets / Fund Balance$62,422,249$59,171,750▼ $3,250,499

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$5,008,358--
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleBaseTotal
Bill BarribeauMember$1,700$1,700
Allen BuechelChair$1,000$1,000
Paul MillanMember$1,000$1,000
Lisa CharbarneauMember$900$900
Lee RymerMember$600$600
Steven SatherMember$600$600
Susan ErtmerMember$600$600
Thomas WegnerMember$600$600
Gus Wirth JrMember$500$500
Margaret BostelmannVice-Chair$400$400
Richard AndersonMember$300$300
Hal Helwig THROUGH MAR 18Member$100$100

Board Members and Trustees

NameTitle
Michael LamontAssistant Secretary
Frank MatelMember
Lynn GomezMember
Steven SedlmayrSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Medical Excess InsuranceInsurance brokersPO Box 3028, Costa Mesa, CA 92628$13,503,131
UmrManaged Care ServicesPO Box 88822, Milwaukee, WI 53288$7,070,831
wisconsin Counties Associationcorporate management services22 E Mifflin St Ste 900, madison, WI 53703$1,390,469
Aegis CorporationMarketing consulting services18550 West Capitol Drive, Brookfield, WI 53405$1,202,613
Associated Financial GroupInsurance brokers711 Eisenhower Dr, Kimberly, WI 54136$937,357
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$315,359,327
Investment Income
$246,303
Other Revenue
$0
Change in Net Assets
$-200,243

Audited Revenue Reconciliation

Revenue per Audited Statements
$301,912,509
Revenue Not Reported on Financial Statements
$13,693,121
Revenue Not Reported on Form 990
$657,864
Other Revenue Adjustments
$13,580,409
Total Revenue per Audited Statements
$302,570,373
Total Revenue per Form 990
$315,605,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$28,417,809
Grants and Similar Amounts Paid$10,450
Salaries, Compensation, and Employee Benefits$8,300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$287,369,314
Insurance---$14,600,153
Fees for Services Other---$11,760,694
Fees for Services Management---$1,515,099
Office Expenses---$148,218
Advertising---$118,072
Fees for Service Investment Mgmnt Fees---$112,712
Conferences and Meetings---$50,897
Fees for Services Legal---$40,048
Fees for Services Accounting---$27,055
All Other Expenses---$26,193
Other Expenses---$18,668
Grants to Domestic Individuals---$10,450
Comp Disqual Persons---$8,300
Total Functional Expenses$0$0$0$315,805,873

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$315,805,873
Expenses per Audited Statements$302,112,752
Total Expenses per Audited Statements$302,112,752
Expenses Not Reported on Financial Statements$13,693,121
Other Expense Adjustments$13,580,409
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$35,364,320
Loss Adjusting Expense Payable$1,731,928
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 recommend persons related to their own organization to sit on the board of directors.”

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

“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
2017-07-31
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
Wi
Voting Board Members
15
Independent Board Members
15
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 18,668. reclassify reinsurance premiums 13,561,741.”

Part XII, Line 4B - Other Adjustments:

“BANK SERVICE CHARGES 18,668. reclassify reinsurance premiums 13,561,741.”

Raw XML AppendixShowing 400 of 502 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/PersonNm1Lisa Charbarneau
IRS990/Form990PartVIISectionAGrp/PersonNm2Hal Helwig THROUGH MAR 18
IRS990/Form990PartVIISectionAGrp/PersonNm3Susan Ertmer
IRS990/Form990PartVIISectionAGrp/PersonNm4Lynn Gomez
IRS990/Form990PartVIISectionAGrp/PersonNm5Frank Matel
IRS990/Form990PartVIISectionAGrp/PersonNm6Paul Millan
IRS990/Form990PartVIISectionAGrp/PersonNm7Lee Rymer
IRS990/Form990PartVIISectionAGrp/PersonNm8Steven Sather
IRS990/Form990PartVIISectionAGrp/PersonNm9Thomas Wegner
IRS990/Form990PartVIISectionAGrp/PersonNm10Gus Wirth Jr
IRS990/Form990PartVIISectionAGrp/PersonNm11Richard Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm12Allen Buechel
IRS990/Form990PartVIISectionAGrp/PersonNm13Margaret Bostelmann
IRS990/Form990PartVIISectionAGrp/PersonNm14Steven Sedlmayr
IRS990/Form990PartVIISectionAGrp/PersonNm15Michael Lamont
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt61000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt121000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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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/TitleTxt15Assistant Secretary
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01991
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-394503
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt010450
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0328573756
IRS990/GrossReceiptsAmt0644573889
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt014600153
IRS990/InvestmentIncomeGrp/ExclusionAmt0640806
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0640806
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt050551605
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt044755768
IRS990/IRPDocumentCnt035
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0328968259
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/NetAssetsOrFundBalancesBOYAmt08812742
IRS990/NetAssetsOrFundBalancesEOYAmt09270363
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-394503
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-394503
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0657864
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0148218
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05446928
IRS990/OtherAssetsTotalGrp/EOYAmt02782205
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Bank Service Charges
IRS990/OtherExpensesGrp/TotalAmt018668
IRS990/OtherLiabilitiesGrp/BOYAmt039550466
IRS990/OtherLiabilitiesGrp/EOYAmt037096248
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0946835
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0524298
IRS990/ProgramServiceRevenueGrp/Desc0PREMIUMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0315359327
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0315359327
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0282442125
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt010450
IRS990/PYInvestmentIncomeAmt0890413
IRS990/PYOtherExpensesAmt027954489
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0297728595
IRS990/PYRevenuesLessExpensesAmt0-11796756
IRS990/PYSalariesCompEmpBnftPaidAmt08700
IRS990/PYTotalExpensesAmt0310415764
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0298619008
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-200243
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt08812742
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt09270363
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06203427
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011155656
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt013693121
IRS990ScheduleD/ExpensesSubtotalAmt0302112752
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0112712
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0112712
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0657864
IRS990ScheduleD/OtherExpensesNotIncludedAmt013580409
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt035364320
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11731928
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BENEFITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOSS ADJUSTING EXPENSE PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt013580409
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt06848826
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt117469023
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt26280051
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt39149510
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt45008358
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/RevenueNotReportedAmt0657864
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt013693121
IRS990ScheduleD/RevenueSubtotalAmt0301912509
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 18,668. reclassify reinsurance premiums 13,561,741.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BANK SERVICE CHARGES 18,668. reclassify reinsurance premiums 13,561,741.
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/TotalBookValueSecuritiesAmt044755768
IRS990ScheduleD/TotalExpensesPerForm990Amt0315805873
IRS990ScheduleD/TotalLiabilityAmt037096248
IRS990ScheduleD/TotalRevenuePerForm990Amt0315605630
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0302570373
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0302112752
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 recommend 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 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$59,171,750
Liabilities
$49,901,387
Net assets
$9,270,363
Revenue
$315,605,630
Expenses
$315,805,873
Net income
-$200,243
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