Civic Intelligence

State Bankers Association Group Benefits

EIN 81-0444769 • 501(c)9 • Helena, MT

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Profile

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

1 North Last Chance GulchHelena, MT 59601

n/A

Siviq Scores

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

Liabilities / Assets

87th percentile

0.17x

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

501(c)9 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2019

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2019

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2019

Asset Growth

61st percentile

-16%

Faster asset growth than 61% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$91,136

Down $17,510 (-16%) from 2018

Liabilities

Down

$15,651

Down $17,510 (-53%) from 2018

Net Assets

Flat

$75,485

Flat from 2018

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2018

Expenses

Flat

$0

Flat from 2018

Net Income

Flat

$0

Flat from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $5,945,222Liabilities 2010: $1,906,530Net Assets 2010: $4,038,6922010Assets 2011: $5,843,673Liabilities 2011: $1,392,123Net Assets 2011: $4,451,5502011Assets 2012: $6,021,986Liabilities 2012: $1,410,542Net Assets 2012: $4,611,4442012Assets 2013: $4,974,398Liabilities 2013: $1,494,438Net Assets 2013: $3,479,9602013Assets 2014: $3,593,951Liabilities 2014: $1,813,582Net Assets 2014: $1,780,3692014Assets 2015: $1,973,573Liabilities 2015: $2,309,129Net Assets 2015: -$335,5562015Assets 2016: $1,630,048Liabilities 2016: $2,083,803Net Assets 2016: -$453,7552016Assets 2017: $129,757Liabilities 2017: $26,608Net Assets 2017: $103,1492017Assets 2018: $108,646Liabilities 2018: $33,161Net Assets 2018: $75,4852018Assets 2019: $91,136Liabilities 2019: $15,651Net Assets 2019: $75,4852019

Highlighted filing

2019

Assets$91,136
Liabilities$15,651
Net Assets$75,485
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $14,684,6632010Expenses 2011: $15,431,7982011Expenses 2012: $14,028,4982012Revenue 2013: $13,901,949Expenses 2013: $15,033,433Net Income 2013: -$1,131,4842013Revenue 2014: $14,091,328Expenses 2014: $15,790,919Net Income 2014: -$1,699,5912014Revenue 2015: $13,385,159Expenses 2015: $15,501,083Net Income 2015: -$2,115,9242015Revenue 2016: $12,147,809Expenses 2016: $12,266,009Net Income 2016: -$118,2002016Revenue 2017: $583,018Expenses 2017: $21,852Net Income 2017: $561,1662017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019

Highlighted filing

2019

Revenue$0
Expenses$0
Net Income$0
Open 2019 Filing

Filings

Most recent year

2019 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$91,136
Liabilities
$15,651
Net assets
$75,485
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.02$0.08$0.00$0.00$0.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.03$0.08$0.00$0.00$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.03$0.10$0.58$0.02$0.56
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$2.08$0.45$12.1$12.3$0.12
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$2.31$0.34$13.4$15.5$2.12
2014Detailed filing. Detailed filing data is available for this year.$3.59$1.81$1.78$14.1$15.8$1.70
2013Detailed filing. Detailed filing data is available for this year.$4.97$1.49$3.48$13.9$15.0$1.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.02$1.41$4.61$14.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.84$1.39$4.45$15.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.95$1.91$4.04$14.7
Latest Detailed Filing

The latest 2019 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$0
Mission and Program Overview

Mission

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

Group insurance benefits trust for montana & wyoming banks.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$129,757$108,646▼ $21,111
Cap Stk Tr Prin Current Funds$-453,755$103,149▲ $556,904
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$556,904$-27,664▼ $584,568
Total Assets$129,757$108,646▼ $21,111
Liabilities
Accounts Payable and Accrued Expenses$26,608$33,161▲ $6,553
Total Liabilities$26,608$33,161▲ $6,553
Net Assets / Fund Balance
Total Net Assets Fund Balance$103,149$75,485▼ $27,664
Total Liabilities and Net Assets / Fund Balance$129,757$108,646▼ $21,111
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Jay HammondChairman
Bart LangemeierTrustee
Gordon JohnsonTrustee
Kim BrooksTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

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

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per 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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kim BrooksBoard Member Who Is an Officer of a Participating BankPurchases Insurance Coverage Through the Trust.No-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
Yes
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 2

“Trustees are also employees of the banks that participate in the veba.”

Form 990, Part VI, Section A, Line 3

“The trust is administered by bancserve, inc., a subsidiary of the montana bankers association.”

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

“A copy of the 990 was provided to the trustees before filing. The trustees reviewed the 990 for completeness.”

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

“The organization reviews plan activities annually to ensure compliance.”

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
State Bankers Association Group Benefits
EIN
81-0444769
Phone
4064434121
Address
1 NORTH LAST CHANCE GULCH, HELENA, MT 59601

Signing Officer

Name
Steve Turkiewicz
Title
Trust Manager
Phone
4064434121
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Turkiewicz
Formed
1987
Legal Domicile
Mt
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

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

Additional Explanations

FORM 990, PART XII, LINE 1:

“As a result of the board of trustees' vote to terminate health plan coverage, the trust changed its basis of accounting from an ongoing basis to the liquidation basis of accounting effective for the year ending december 31, 2016. The liquidation basis of accounting is required when liquidation is deemed imminent. Under the liquidation basis of accounting, assets are measured and presented at their net realizable values, which is the amount expected to be collected in settling or disposing the assets. Liabilities are stated at their estimated settlement amounts. Estimates for future costs expected to be incurred during the liquidation period, including costs to dispose of assets, have been accrued. In addition, any income, including dividends and interest, expected to be earned and collected on investments during the liquidation period has been recorded.”

FORM 990, PART XII, LINE 2C:

“The trust has a board of trustees that are responsible for selecting the audit firm to perform the annual audit, as well as to review the audited financial statements of the trust.”

Raw XML Appendix278 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/BOYAmt026608
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt033161
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0GROUP INSURANCE BENEFITS TRUST FOR MONTANA & WYOMING BANKS.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0STEVE TURKIEWICZ
IRS990/BooksInCareOfDetail/PhoneNum04064434121
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01 NORTH LAST CHANCE GULCH
IRS990/BooksInCareOfDetail/USAddress/CityNm0HELENA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd059601
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd01
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0-453755
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0103149
IRS990/CashNonInterestBearingGrp/BOYAmt0129757
IRS990/CashNonInterestBearingGrp/EOYAmt0108646
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt00
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt00
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt00
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt00
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0GROUP INSURANCE PREMIUMS REMITTED FOR HOSPITAL, MEDICAL, SURGICAL, DEATH, OPTICAL AND DENTAL BENEFITS FOR ELIGIBLE MEMBERS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0JAY HAMMOND
IRS990/Form990PartVIISectionAGrp/PersonNm1BART LANGEMEIER
IRS990/Form990PartVIISectionAGrp/PersonNm2KIM BROOKS
IRS990/Form990PartVIISectionAGrp/PersonNm3GORDON JOHNSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MT
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE TRUST WAS ORGANIZED AS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION (VEBA). EMPLOYEES OF MONTANA AND WYOMING BANKS ARE ELIGIBLE TO PARTICIPATE IN THE VEBA. THE TRUST PROVIDES FOR HOSPITAL, MEDICAL, SURGICAL, DEATH, OPTICAL AND DENTAL BENEFITS FOR ELIGIBLE MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0103149
IRS990/NetAssetsOrFundBalancesEOYAmt075485
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0STEVE TURKIEWICZ
IRS990/PriorPeriodAdjustmentsAmt0-27664
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0702
IRS990/PYOtherExpensesAmt021852
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0582316
IRS990/PYRevenuesLessExpensesAmt0561166
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt021852
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0583018
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0556904
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-27664
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalRevenuePerForm990Amt00
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt00
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KIM BROOKS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER WHO IS AN OFFICER OF A PARTICIPATING BANK
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PURCHASES INSURANCE COVERAGE THROUGH THE TRUST.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUSTEES ARE ALSO EMPLOYEES OF THE BANKS THAT PARTICIPATE IN THE VEBA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUST IS ADMINISTERED BY BANCSERVE, INC., A SUBSIDIARY OF THE MONTANA BANKERS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 WAS PROVIDED TO THE TRUSTEES BEFORE FILING. THE TRUSTEES REVIEWED THE 990 FOR COMPLETENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION REVIEWS PLAN ACTIVITIES ANNUALLY TO ENSURE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AS A RESULT OF THE BOARD OF TRUSTEES' VOTE TO TERMINATE HEALTH PLAN COVERAGE, THE TRUST CHANGED ITS BASIS OF ACCOUNTING FROM AN ONGOING BASIS TO THE LIQUIDATION BASIS OF ACCOUNTING EFFECTIVE FOR THE YEAR ENDING DECEMBER 31, 2016. THE LIQUIDATION BASIS OF ACCOUNTING IS REQUIRED WHEN LIQUIDATION IS DEEMED IMMINENT. UNDER THE LIQUIDATION BASIS OF ACCOUNTING, ASSETS ARE MEASURED AND PRESENTED AT THEIR NET REALIZABLE VALUES, WHICH IS THE AMOUNT EXPECTED TO BE COLLECTED IN SETTLING OR DISPOSING THE ASSETS. LIABILITIES ARE STATED AT THEIR ESTIMATED SETTLEMENT AMOUNTS. ESTIMATES FOR FUTURE COSTS EXPECTED TO BE INCURRED DURING THE LIQUIDATION PERIOD, INCLUDING COSTS TO DISPOSE OF ASSETS, HAVE BEEN ACCRUED. IN ADDITION, ANY INCOME, INCLUDING DIVIDENDS AND INTEREST, EXPECTED TO BE EARNED AND COLLECTED ON INVESTMENTS DURING THE LIQUIDATION PERIOD HAS BEEN RECORDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE TRUST HAS A BOARD OF TRUSTEES THAT ARE RESPONSIBLE FOR SELECTING THE AUDIT FIRM TO PERFORM THE ANNUAL AUDIT, AS WELL AS TO REVIEW THE AUDITED FINANCIAL STATEMENTS OF THE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0129757
IRS990/TotalAssetsEOYAmt0108646
IRS990/TotalAssetsGrp/BOYAmt0129757
IRS990/TotalAssetsGrp/EOYAmt0108646
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026608
IRS990/TotalLiabilitiesEOYAmt033161
IRS990/TotalLiabilitiesGrp/BOYAmt026608
IRS990/TotalLiabilitiesGrp/EOYAmt033161
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0103149
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt075485
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0129757
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0108646
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 NORTH LAST CHANCE GULCH
IRS990/USAddress/CityNm0HELENA
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059601
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE TURKIEWICZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUST MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04064434121
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STATE BANKERS ASSOCIATION GROUP BENEFITS
ReturnHeader/Filer/BusinessNameControlTxt0STAT
ReturnHeader/Filer/EIN0810444769
ReturnHeader/Filer/PhoneNum04064434121
ReturnHeader/Filer/USAddress/AddressLine1Txt01 NORTH LAST CHANCE GULCH
ReturnHeader/Filer/USAddress/CityNm0HELENA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059601
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BE7A92E7B0152C1C6812F3C99C620D56F411D8FD
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.174.139.103
ReturnHeader/FilingSecurityInformation/IPDt02019-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm012:39:40
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390758449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIPFLI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 EAST FRONT STREET 301
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MISSOULA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059802
ReturnHeader/PreparerPersonGrp/PhoneNum04067281800
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILIP L YASENAK CPA
ReturnHeader/ReturnTs02019-11-14T18:14:05-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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