Civic Intelligence

The Colorado Boards of Education Self Funded Trust Inc

990 • Fiscal year 2014 • EIN 76-0761485

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 28, 2015

Organization ProfileWWW.BEST-HEALTHPLAN.COM
1200 Grant St80203

(303) 302-2712

Siviq Scores

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

Liabilities / Assets

88th percentile

0.50x

Higher debt load relative to assets than 88% of similar nonprofits.

2014 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

72nd percentile

0.16x

Higher debt load relative to revenue than 72% of similar nonprofits.

2014 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2014

Net Margin

16th percentile

-8.2%

Higher net margin than 16% of similar nonprofits.

2014 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

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

2014 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2014

Asset Growth

94th percentile

38%

Faster asset growth than 94% of similar nonprofits.

2014 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$11,757,799

Up $3,254,155 (+38%) from 2013

Net Assets

Down

$5,835,706

Down $2,417,938 (-29%) from 2013

Liabilities

Up

$5,922,093

Up $5,672,093 (+2269%) from 2013

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin16th percentile

Revenue

$36,440,466

No earlier filing loaded for comparison.

Expenses

Up

$39,417,454

Up $4,457,360 (+13%) from 2013

Net Income

-$2,976,988

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $8,992,439Liabilities 2011: $0Net Assets 2011: $8,992,4392011Assets 2012: $8,390,550Liabilities 2012: $250,000Net Assets 2012: $8,140,5502012Assets 2013: $8,503,644Liabilities 2013: $250,000Net Assets 2013: $8,253,6442013Assets 2014: $11,757,799Liabilities 2014: $5,922,093Net Assets 2014: $5,835,7062014Assets 2015: $12,245,881Liabilities 2015: $4,563,492Net Assets 2015: $7,682,3892015Assets 2016: $14,009,645Liabilities 2016: $5,367,333Net Assets 2016: $8,642,3122016Assets 2017: $13,790,463Liabilities 2017: $6,647,853Net Assets 2017: $7,142,6102017Assets 2018: $16,216,122Liabilities 2018: $6,817,010Net Assets 2018: $9,399,1122018Assets 2019: $15,634,969Liabilities 2019: $8,376,602Net Assets 2019: $7,258,3672019Assets 2020: $13,963,450Liabilities 2020: $10,478,167Net Assets 2020: $3,485,2832020Assets 2021: $15,620,553Liabilities 2021: $9,053,140Net Assets 2021: $6,567,4132021Assets 2022: $16,879,557Liabilities 2022: $8,749,874Net Assets 2022: $8,129,6832022Assets 2023: $13,705,655Liabilities 2023: $7,380,637Net Assets 2023: $6,325,0182023Assets 2024: $9,879,198Liabilities 2024: $3,655,851Net Assets 2024: $6,223,3472024

Highlighted filing

2014

Assets$11,757,799
Liabilities$5,922,093
Net Assets$5,835,706
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$60M$40M$20M$0-$20MExpenses 2011: $35,661,5222011Expenses 2012: $40,124,5572012Expenses 2013: $34,960,0942013Revenue 2014: $36,440,466Expenses 2014: $39,417,454Net Income 2014: -$2,976,9882014Revenue 2015: $33,832,412Expenses 2015: $32,546,655Net Income 2015: $1,285,7572015Revenue 2016: $36,005,771Expenses 2016: $35,103,665Net Income 2016: $902,1062016Revenue 2017: $34,375,314Expenses 2017: $36,382,554Net Income 2017: -$2,007,2402017Revenue 2018: $36,540,858Expenses 2018: $34,994,276Net Income 2018: $1,546,5822018Revenue 2019: $36,746,966Expenses 2019: $39,238,809Net Income 2019: -$2,491,8432019Revenue 2020: $42,207,975Expenses 2020: $46,372,162Net Income 2020: -$4,164,1872020Revenue 2021: $40,685,988Expenses 2021: $38,276,131Net Income 2021: $2,409,8572021Revenue 2022: $41,855,725Expenses 2022: $40,872,389Net Income 2022: $983,3362022Revenue 2023: $28,255,560Expenses 2023: $30,621,195Net Income 2023: -$2,365,6352023Revenue 2024: $28,423Expenses 2024: $535,418Net Income 2024: -$506,9952024

Highlighted filing

2014

Revenue$36,440,466
Expenses$39,417,454
Net Income-$2,976,988
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 28, 2015
Return Version
2013v4.0
Gross Receipts
$36,440,466
Mission and Program Overview

Mission

To provide a multi-employer/employee health benefit program that offers administrative, underwriting, provider network, reinsurance, shared financial risk and other services (the "best health plan") to its member employers.

To provide a multi-employer employee health benefit program that offers administrative, underwriting, provider network, reinsurance, shared financial risk and other services (the "best health plan") to its member employers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$8,253,644$5,835,706▼ $2,417,938
Savings and Temporary Cash Investments$2,131,001$2,333,650▲ $202,649
Cash and Non-Interest-Bearing Accounts$243,782$2,206,744▲ $1,962,962
Accounts Receivable-$648,645-
Other Notes and Loans Receivable, Net$250,000$130,849▼ $119,151
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$8,503,644$11,757,799▲ $3,254,155
Other Assets Total$5,878,861$6,437,911▲ $559,050
Liabilities
Accounts Payable and Accrued Expenses-$5,672,093-
Unsecured Notes Loans Payable$250,000$250,000→ $0
Total Liabilities$250,000$5,922,093▲ $5,672,093
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,253,644$5,835,706▼ $2,417,938
Total Liabilities and Net Assets / Fund Balance$8,503,644$11,757,799▲ $3,254,155

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$6,437,911--
Compensation and Service Providers
Top Officer Pay43rd percentile

Board Members and Trustees

NameTitle
Michael S LeePresident
Lyndon BurnettVice President
Brady StagnerBoard Member
Jan TannerBoard Member
Jill FellmanBoard Member
Kim KrauseBoard Member
Laurie AlbrightBoard Member
Matt CookBoard Member
Rob RingBoard Member
Robert AlejoBoard Member
Shawn EhnesBoard Member
Sherryl DillonBoard Member
Tim SangerBoard Member
Tom SifersBoard Member
Ken DelayEx Officio
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$36,431,968
Investment Income
$8,498
Other Revenue
$0
Change in Net Assets
$-2,976,988

Audited Revenue Reconciliation

Revenue per Audited Statements
$36,440,466
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$559,050
Total Revenue per Audited Statements
$36,999,516
Total Revenue per Form 990
$36,440,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,347,082
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$35,070,372
Insurance---$2,508,090
Other Expenses---$1,838,992
Total Functional Expenses$0$0$0$39,417,454

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$39,417,454
Total Expenses per Audited Statements$39,417,454
Total Expenses per Form 990$39,417,454
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“A copy of form 990, in draft form, is provided to the organization's governing body for review and approval before filing.”

Form 990, Part VI, Section C, Line 18

“The organization makes its form 990 available for public inspection upon request.”

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

EIN
76-0761485
Phone
3033022712

Signing Officer

Name
Edwin Pittaway
Title
CFO
Phone
3033022712
Signed
2015-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Delay
Formed
2004
Legal Domicile
Co
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
16

Preparer

Preparer
J DANIEL O'DONNELL CPA
Phone
3037585558
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization did not change either its oversight process or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The trust and the trust's tax council believe the trust is currently designed and being operated in compliance with the applicable requirements of the internal revenue code and is exempt from federal and state income taxes. Therefore, no provision for income taxes has been included in the trust's financial statements. The trust has evaluated its tax positions for all open tax years. Currently, the years open for tax authority examination are 2010 through 2013 for federal purposes. However, the trust is not currently under audit nor has it been contacted by taxing authorities. Based on the evaluation of the trust's tax positions, management believes all tax positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions have been recorded for the years ended june 30,2014 and 2013.”

Raw XML Appendix371 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05672093
IRS990/AccountsReceivableGrp/EOYAmt0648645
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE A MULTI-EMPLOYER EMPLOYEE HEALTH BENEFIT PROGRAM THAT OFFERS ADMINISTRATIVE, UNDERWRITING, PROVIDER NETWORK, REINSURANCE, SHARED FINANCIAL RISK AND OTHER SERVICES (THE "BEST HEALTH PLAN") TO ITS MEMBER EMPLOYERS.
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt035070372
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum03033022712
IRS990/BooksInCareOfDetail/USAddress/AddressLine101200 GRANT ST
IRS990/BooksInCareOfDetail/USAddress/City0DENVER
IRS990/BooksInCareOfDetail/USAddress/State0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCode080203
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0243782
IRS990/CashNonInterestBearingGrp/EOYAmt02206744
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt035070372
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08498
IRS990/CYOtherExpensesAmt04347082
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt036431968
IRS990/CYRevenuesLessExpensesAmt0-2976988
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt039417454
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt036440466
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO PROVIDE A MULTI-EMPLOYER EMPLOYEE HEALTH BENEFIT PROGRAM THAT OFFERS ADMINISTRATIVE, UNDERWRITING, PROVIDER NETWORK, REINSURANCE, SHARED FINANCIAL RISK AND OTHER SERVICES (THE "BEST HEALTH PLAN") TO ITS MEMBER EMPLOYERS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/ExpenseAmt039417454
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt130.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL S LEE
IRS990/Form990PartVIISectionAGrp/PersonNm1LYNDON BURNETT
IRS990/Form990PartVIISectionAGrp/PersonNm2KEN DELAY
IRS990/Form990PartVIISectionAGrp/PersonNm3LAURIE ALBRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBERT ALEJO
IRS990/Form990PartVIISectionAGrp/PersonNm5MATT COOK
IRS990/Form990PartVIISectionAGrp/PersonNm6SHERRYL DILLON
IRS990/Form990PartVIISectionAGrp/PersonNm7SHAWN EHNES
IRS990/Form990PartVIISectionAGrp/PersonNm8JILL FELLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm9KIM KRAUSE
IRS990/Form990PartVIISectionAGrp/PersonNm10ROB RING
IRS990/Form990PartVIISectionAGrp/PersonNm11TIM SANGER
IRS990/Form990PartVIISectionAGrp/PersonNm12TOM SIFERS
IRS990/Form990PartVIISectionAGrp/PersonNm13BRADY STAGNER
IRS990/Form990PartVIISectionAGrp/PersonNm14JAN TANNER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2EX OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt036440466
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt02508090
IRS990/InvestmentIncomeGrp/ExclusionAmt08498
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08498
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE A MULTI-EMPLOYER EMPLOYEE HEALTH BENEFIT PROGRAM THAT OFFERS ADMINISTRATIVE, UNDERWRITING, PROVIDER NETWORK, REINSURANCE, SHARED FINANCIAL RISK AND OTHER SERVICES (THE "BEST HEALTH PLAN") TO ITS MEMBER EMPLOYERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt08253644
IRS990/NetAssetsOrFundBalancesEOYAmt05835706
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0559050
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05878861
IRS990/OtherAssetsTotalGrp/EOYAmt06437911
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/TotalAmt01838992
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0250000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0130849
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KEN DELAY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/Desc0CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1REINSURANCE RECOVERIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt033310358
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13121610
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033310358
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13121610
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt030052491
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt029477
IRS990/PYOtherExpensesAmt04907603
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt035128850
IRS990/PYRevenuesLessExpensesAmt0198233
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt034960094
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt035158327
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-2976988
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt036431968
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt08253644
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05835706
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02131001
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02333650
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt039417454
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0559050
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt06437911
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TRUST OWNED LIFE INSURANCE
IRS990ScheduleD/RevenueNotReportedAmt0559050
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt036440466
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST AND THE TRUST'S TAX COUNCIL BELIEVE THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE TRUST'S FINANCIAL STATEMENTS. THE TRUST HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. CURRENTLY, THE YEARS OPEN FOR TAX AUTHORITY EXAMINATION ARE 2010 THROUGH 2013 FOR FEDERAL PURPOSES. HOWEVER, THE TRUST IS NOT CURRENTLY UNDER AUDIT NOR HAS IT BEEN CONTACTED BY TAXING AUTHORITIES. BASED ON THE EVALUATION OF THE TRUST'S TAX POSITIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAVE BEEN RECORDED FOR THE YEARS ENDED JUNE 30,2014 AND 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06437911
IRS990ScheduleD/TotalExpensesPerForm990Amt039417454
IRS990ScheduleD/TotalRevenuePerForm990Amt036440466
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt036999516
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt039417454
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990, IN DRAFT FORM, IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY FOR REVIEW AND APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08503644
IRS990/TotalAssetsEOYAmt011757799
IRS990/TotalAssetsGrp/BOYAmt08503644
IRS990/TotalAssetsGrp/EOYAmt011757799
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt039417454
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0250000
IRS990/TotalLiabilitiesEOYAmt05922093
IRS990/TotalLiabilitiesGrp/BOYAmt0250000
IRS990/TotalLiabilitiesGrp/EOYAmt05922093
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08253644
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05835706
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt039417454
IRS990/TotalProgramServiceRevenueAmt036431968
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt08498
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt036431968
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt036440466
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08503644
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011757799
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0250000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0250000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101200 GRANT ST
IRS990/USAddress/City0DENVER
IRS990/USAddress/State0CO
IRS990/USAddress/ZIPCode080203
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.BEST-HEALTHPLAN.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0EDWIN PITTAWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum03033022712
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-28
ReturnHeader/Filer/BusinessName/BusinessNameLine10THE COLORADO BOARDS OF EDUCATION
ReturnHeader/Filer/BusinessName/BusinessNameLine20SELF FUNDED TRUST INC
ReturnHeader/Filer/BusinessNameControlTxt0COLO
ReturnHeader/Filer/EIN0760761485
ReturnHeader/Filer/PhoneNum03033022712
ReturnHeader/Filer/USAddress/AddressLine101200 GRANT ST
ReturnHeader/Filer/USAddress/City0DENVER
ReturnHeader/Filer/USAddress/State0CO
ReturnHeader/Filer/USAddress/ZIPCode080203
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0455297192
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10RYAN GUNSAULS & O'DONNELL LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine105590 E YALE AVE SUITE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0DENVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode080222
ReturnHeader/PreparerPersonGrp/PhoneNum03037585558
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J DANIEL O'DONNELL CPA
ReturnHeader/ReturnTs02015-03-02T10:37:47-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,757,799
Liabilities
$5,922,093
Net assets
$5,835,706
Revenue
$36,440,466
Expenses
$39,417,454
Net income
-$2,976,988
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.88$3.66$6.22$0.03$0.54$0.51
2023Detailed filing. Detailed filing data is available for this year.$13.7$7.38$6.33$28.3$30.6$2.37
2022Detailed filing. Detailed filing data is available for this year.$16.9$8.75$8.13$41.9$40.9$0.98
2021Detailed filing. Detailed filing data is available for this year.$15.6$9.05$6.57$40.7$38.3$2.41
2020Detailed filing. Detailed filing data is available for this year.$14.0$10.5$3.49$42.2$46.4$4.16
2019Detailed filing. Detailed filing data is available for this year.$15.6$8.38$7.26$36.7$39.2$2.49
2018Detailed filing. Detailed filing data is available for this year.$16.2$6.82$9.40$36.5$35.0$1.55
2017Detailed filing. Detailed filing data is available for this year.$13.8$6.65$7.14$34.4$36.4$2.01
2016Detailed filing. Detailed filing data is available for this year.$14.0$5.37$8.64$36.0$35.1$0.90
2015Detailed filing. Detailed filing data is available for this year.$12.2$4.56$7.68$33.8$32.5$1.29
2014Detailed filing. Detailed filing data is available for this year.$11.8$5.92$5.84$36.4$39.4$2.98
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.50$0.25$8.25$35.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.39$0.25$8.14$40.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.99$0.00$8.99$35.7