Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
990 • Fiscal year 2014 • EIN 64-0926385
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
54th percentile
Higher debt load relative to revenue than 54% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
43rd percentile
Higher top officer pay than 43% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Assets
Up$10,971,330
Up $372,966 (+3.5%) from 2013
Net Assets
Up$9,514,105
Up $684,555 (+7.8%) from 2013
Liabilities
Down$1,457,225
Down $311,589 (-18%) from 2013
Revenue
Up$21,449,828
Up $647,716 (+3.1%) from 2013
Expenses
Up$20,866,751
Up $1,185,250 (+6.0%) from 2013
Net Income
Down$583,077
Down $537,534 (-48%) from 2013
Voluntary employee beneficiary association under irs code section 501 (c) (9).
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $8,829,550 | $9,514,105 | ▲ $684,555 |
| Investments in Publicly Traded Securities | $10,171,352 | $8,921,585 | ▼ $1,249,767 |
| Cash and Non-Interest-Bearing Accounts | - | $1,427,335 | - |
| Savings and Temporary Cash Investments | $372,803 | $567,332 | ▲ $194,529 |
| Accounts Receivable | $54,209 | $55,078 | ▲ $869 |
| Total Assets | $10,598,364 | $10,971,330 | ▲ $372,966 |
| Liabilities | |||
| Other Liabilities | $1,700,832 | $1,260,541 | ▼ $440,291 |
| Deferred Revenue | - | $176,684 | - |
| Accounts Payable and Accrued Expenses | $67,982 | $20,000 | ▼ $47,982 |
| Total Liabilities | $1,768,814 | $1,457,225 | ▼ $311,589 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $8,829,550 | $9,514,105 | ▲ $684,555 |
| Total Liabilities and Net Assets / Fund Balance | $10,598,364 | $10,971,330 | ▲ $372,966 |
| Name | Title |
|---|---|
| Barry Rowland | Trustee |
| Bill Long | Trustee |
| Brad Robinson | Trustee |
| Chuck Howell | Trustee |
| Darrell Smith | Trustee |
| James Nanney | Trustee |
| John Mosley | Trustee |
| Keith Hurt | Trustee |
| Kevin Bonds | Trustee |
| Norma Kilgore | Trustee |
| Randy Smith | Trustee |
| Randy Wallace | Trustee |
| Robert Collier | Trustee |
| Robert Grisham | Trustee |
| Robert Occhi | Trustee |
| Ron White | Trustee |
| Ronnie Robertson - Deceased | Trustee |
| Ronny Rowland | Trustee |
| Kevin Doddridge | Trustee-chai |
| Michael Callahan | Trustee/sec- |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Blue Cross Blue Shield Of Ms | Third Party Adm | 3534 LAKELAND DRIVE, Flowood, MS 39232 | $1,017,159 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,791,366 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $19,075,385 |
| Fees for Services Other | - | - | - | $1,245,668 |
| Other Expenses | - | - | - | $206,325 |
| Depreciation Depletion | - | - | - | $41,180 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $22,231 |
| Fees for Services Accounting | - | - | - | $20,149 |
| Insurance | - | - | - | $3,643 |
| Office Expenses | - | - | - | $351 |
| Total Functional Expenses | $0 | $0 | $0 | $20,866,751 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $21,265,862 |
| Total Expenses per Form 990 | $20,866,751 |
| Expenses per Audited Statements | $20,825,571 |
| Expenses Not Reported on Form 990 | $440,291 |
| Expenses Not Reported on Financial Statements | $41,180 |
| Other Expense Adjustments | $41,180 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Benefit Obligations | $1,260,541 |
“YES”
“The 990 was reviewed by the plan management and the preparing cpa prior to filing.”
“All members of the board of directors of the entity are also members of the board of directors of the electric power associations of ms, a 501 c 6 organization and member of the entity. An annual conflict of interest disclosure form is circulated by the board of directors of the electric power associations of mississippi and serves as the conflict of interest disclosure of this board.”
“The organization does not make its governing documents,conflict of interest policy or financial statements available to the general public.”
“Bond amortization -41,180 decrease in benefit obligation -440,291 bond amortization 41,180”
“Decrease in benefit obligation 440,291”
“The trust established to hold the plan's assets is qualified pursuant to section 501(c)(9) of the internal revenue code, and accordingly, the trust's net investment income is exempt from income taxes. The plan sponsor has obtained a favorable tax determination letter from the internal revenue service granting the exemption commencing august 16, 2005. The trust has been amended since receiving the determination letter. However, the plan administrator and the plan's tax counsel believe that the trust is currently designed and being operated in compliance with the applicable requirements of the internal revenue code. Since 2001, the trust has set aside 2,041,299 of investment income to pay for medical benefits. These amounts are maintained in the plan's investment portfolio. Tax years that remain subject to examination by the internal revenue service are 2014, 2013, and 2012.”
“BOND AMORTIZATION 41,180”
“Decrease in benefit obligation 440,291”
“BOND AMORTIZATION 41,180”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 67982 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 20000 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 54209 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 55078 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION UNDER IRS CODE SECTION 501 (C) (9). |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 19075385 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JOHN DAVIS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6016058600 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 3300 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | RIDGELAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39158 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 8829550 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 9514105 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1427335 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 1017159 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 3534 LAKELAND DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | FLOWOOD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 39232 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | BLUE CROSS BLUE SHIELD OF MS |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | THIRD PARTY ADM |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 19075385 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 235152 |
| IRS990/CYOtherExpensesAmt | 0 | 1791366 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 21214676 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 583077 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 20866751 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 21449828 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 176684 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 41180 |
| IRS990/Desc | 0 | PROVIDES MEDICAL, DENTAL, AND VISION BENEFITS TO MEMBERS OF PARTICIPATING EMPLOYERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 20149 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1245668 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 22231 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 13 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 14 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 15 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 16 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 17 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 18 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 19 | 34.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 19 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JAMES NANNEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KEITH HURT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT OCCHI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RONNIE ROBERTSON - DECEASED |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RANDY SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BARRY ROWLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | NORMA KILGORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KEVIN DODDRIDGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ROBERT COLLIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | RANDY WALLACE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | CHUCK HOWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | RONNY ROWLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | KEVIN BONDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | BRAD ROBINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | ROBERT GRISHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | BILL LONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | JOHN MOSLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | RON WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | DARRELL SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | MICHAEL CALLAHAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE-CHAI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | TRUSTEE/SEC- |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 2000 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -1311 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 20 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 4008426 |
| IRS990/GrossReceiptsAmt | 0 | 25459565 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 20 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3643 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 236463 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 236463 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 10171352 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 8921585 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 4009737 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION UNDER IRS CODE SECTION 501 (C) (9). |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8829550 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 9514105 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -1311 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -1311 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 101478 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 351 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | REINSURANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | PPACA TRANSITIONAL REINSU |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 251819 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 206325 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1700832 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1260541 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL CALLAHAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 21214676 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 21214676 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 17912946 |
| IRS990/PYInvestmentIncomeAmt | 0 | 261512 |
| IRS990/PYOtherExpensesAmt | 0 | 1768555 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 20540600 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1120611 |
| IRS990/PYTotalExpensesAmt | 0 | 19681501 |
| IRS990/PYTotalRevenueAmt | 0 | 20802112 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 583077 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 372803 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 567332 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 440291 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 41180 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 20825571 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 101478 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 440291 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 41180 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1260541 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | BENEFIT OBLIGATIONS |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 41180 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 101478 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 41180 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 21408648 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUST ESTABLISHED TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN SPONSOR HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE GRANTING THE EXEMPTION COMMENCING AUGUST 16, 2005. THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. SINCE 2001, THE TRUST HAS SET ASIDE 2,041,299 OF INVESTMENT INCOME TO PAY FOR MEDICAL BENEFITS. THESE AMOUNTS ARE MAINTAINED IN THE PLAN'S INVESTMENT PORTFOLIO. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE 2014, 2013, AND 2012. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | BOND AMORTIZATION 41,180 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DECREASE IN BENEFIT OBLIGATION 440,291 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | BOND AMORTIZATION 41,180 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 20866751 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1260541 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 21449828 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 21510126 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 21265862 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE 990 WAS REVIEWED BY THE PLAN MANAGEMENT AND THE PREPARING CPA PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL MEMBERS OF THE BOARD OF DIRECTORS OF THE ENTITY ARE ALSO MEMBERS OF THE BOARD OF DIRECTORS OF THE ELECTRIC POWER ASSOCIATIONS OF MS, A 501 C 6 ORGANIZATION AND MEMBER OF THE ENTITY. AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM IS CIRCULATED BY THE BOARD OF DIRECTORS OF THE ELECTRIC POWER ASSOCIATIONS OF MISSISSIPPI AND SERVES AS THE CONFLICT OF INTEREST DISCLOSURE OF THIS BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS,CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BOND AMORTIZATION -41,180 DECREASE IN BENEFIT OBLIGATION -440,291 BOND AMORTIZATION 41,180 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DECREASE IN BENEFIT OBLIGATION 440,291 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| 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/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 203033363 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C CORP |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | MS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | PLAN SPON. |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | EPA'S OF MS GROUP BENEFITS INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | PO BOX 3300 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | RIDGELAND |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 39158 |
| 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/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 2 | N/A |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.