ECM GROUP HEALTH TRUST: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ECM GROUP HEALTH TRUST (EIN 64-0926385)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-08
- IRS object ID
- 202423139349303917
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-08T16:14:05-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 853667394 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CORBIN & BIGGS PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 385-B HIGHLAND COLONY PARKWAY SUIT | AddressLine1Txt |
| City | RIDGELAND | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39157 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640926385 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ECM GROUP HEALTH TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ECMG | BusinessNameControlTxt |
| Phone | 6016058600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3300 | AddressLine1Txt |
| City | RIDGELAND | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 391583300 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL CALLAHAN | PersonNm |
| Person Title | TRUSTEE/SEC-TREA | PersonTitleTxt |
| Phone | 6016058600 | PhoneNum |
| Signature | 2024-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GEORGE M BIGGS JR | PreparerPersonNm |
| PTIN | P00912499 | PTIN |
| Phone | 6019572001 | PhoneNum |
| Preparation | 2024-11-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL CALLAHAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO 3300 | AddressLine1Txt |
| City | RIDGELAND | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39158 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $33,916,805 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | ECM.COOP | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION UNDER IRS CODE SECTION 501(C)(9). | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $275,106 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $31,751,823 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $32,115,189 | CYProgramServiceRevenueAmt |
| PY Investment Income | $222,245 | PYInvestmentIncomeAmt |
| CY Investment Income | $308,042 | CYInvestmentIncomeAmt |
| PY Other Revenue | $188 | PYOtherRevenueAmt |
| CY Other Revenue | $8,873 | CYOtherRevenueAmt |
| PY Total Revenue | $31,974,256 | PYTotalRevenueAmt |
| CY Total Revenue | $32,432,104 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $26,289,456 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $27,927,653 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,815,374 | PYOtherExpensesAmt |
| CY Other Expenses | $3,235,123 | CYOtherExpensesAmt |
| PY Total Expenses | $28,104,830 | PYTotalExpensesAmt |
| CY Total Expenses | $31,162,776 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,869,426 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,269,328 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,751,275 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,754,827 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,782,325 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,428,684 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,968,950 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,326,143 | NetAssetsOrFundBalancesEOYAmt |
| Mission | VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION UNDER IRS CODE SECTION 501(C)(9). | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | PROVIDES MEDICAL, DENTAL, AND VISION BENEFITS TO MEMBERS OF PARTICIPATING EMPLOYERS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KENDLE DEAN | PersonNm |
| Phone | 6016058600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO 3300 | AddressLine1Txt |
| City | RIDGELAND | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39158 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| RON BARNES | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN BONDS | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL CALLAHAN | |||||||
| TRUSTEE/SEC- | 8.00 | 32.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BRIAN CLARKE | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KENDLE DEAN | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN DODDRIDGE | |||||||
| TRUSTEE-CHAI | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ROBERT DODSON | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CODY DURHAM | |||||||
| DIRECTOR | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SHAWN EDMONSON | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KEITH HAYWARD | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT HENDRIX | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KEITH HURT | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SEAN MCGRATH | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| FRANKIE MOORMAN | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL NEELY | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID O'BRYAN | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TIM PERKINS | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS RHODES | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BRAD ROBINSON | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BARRY ROWLAND | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DARRELL SMITH | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RANDY SMITH | |||||||
| VICE-CHAIRMA | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MATTHEW WARE | |||||||
| TRUSTEE | 0.50 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| UMR | |||||
| 115 WWAUSAU AVENUE | WAUSAU | WI | 54401 | THIRD PARTY ADM | $1,261,716 |
| BSWIFT | |||||
| 500 W MONROE ST | CHICAGO | IL | 60661 | THIRD PARTY ADM | $154,351 |
| ARCHIMEDES | |||||
| 278 FRANKIN ROAD | BRENTWOOD | TN | 37027 | THIRD PARTY ADM | $139,328 |
| ROSS & YERGER | |||||
| 100 VISION DR SUITE 100 | JACKSON | MS | 39211 | CONSULTING | $107,487 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTRIBUTIONS | Desc |
| Total Revenue Column | $32,115,189 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,115,189 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $32,115,189 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $275,106 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $275,106 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,517,637 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,484,701 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $32,936 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,936 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,936 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC. INCOME | Desc |
| Total Revenue Column | $8,873 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,873 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,873 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,432,104 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,156,998 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $275,106 | UnrelatedBusinessRevenueAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,927,653 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,025 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,918 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,939,938 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,253,242 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,162,776 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214 | BOYAmt |
| EOY | $214 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,404,016 | BOYAmt |
| EOY | $2,129,429 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,877,004 | BOYAmt |
| EOY | $2,605,380 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,335 | BOYAmt |
| EOY | $101,380 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,368,706 | BOYAmt |
| EOY | $9,918,424 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,751,275 | BOYAmt |
| EOY | $14,754,827 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,525 | BOYAmt |
| EOY | $30,847 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,743,800 | BOYAmt |
| EOY | $3,397,837 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,782,325 | BOYAmt |
| EOY | $3,428,684 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,968,950 | BOYAmt |
| EOY | $11,326,143 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,968,950 | BOYAmt |
| EOY | $11,326,143 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,751,275 | BOYAmt |
| EOY | $14,754,827 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,269,328 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $87,865 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BENEFIT OBLIGATIONS | Desc |
| Amt | $3,397,837 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,397,837 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $32,519,969 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $87,865 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $87,865 | RevenueNotReportedAmt |
| Revenue Subtotal | $32,432,104 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $32,432,104 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $31,028,041 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $31,028,041 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $134,735 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $134,735 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $31,162,776 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S NET ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (CODE); AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE SPONSOR HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER HOWEVER, THE SPONSOR BELIEVES THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE PLAN'S INVESTMENT PORTFOLIO. AS OF DECEMBER 31, 2023 AND 2022, THE FUND BALANCE OF THE TRUST, AS CALCULATED UNDER SECTION 419A OF THE CODE, EXCEEDED THE MINIMUM FUNDING REQUIREMENTS PRESCRIBED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE DEPARTMENT OF LABOR. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2021, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY ( OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | INCREASE IN CLAIMS PAYABLE 134,735 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 7A | YES |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 WAS REVIEWED BY THE PLAN MANAGEMENT AND THE PREPARING CPA PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL MEMBERS OF THE BOARD OF DIRECTORS OF THE ENTITY ARE ALSO MEMBERS OF THE BOARD OF DIRECTORS OF THE ELECTRIC COOPERATIVES OF MISSISSIPPI, 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 COOPERATIVES OF MISSISSIPPI AND SERVES AS THE CONFLICT OF INTEREST DISCLOSURE OF THIS BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS,CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (22 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| ELECTRIC COOPERATIVES OF MS | ||||||||
| PO BOX 3300 | RIDGELAND | MS | 39158 | 640200697 | TRADE ASSN | 501C6 | N/A | false |
| ALCORN COUNTY ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| COAHOMA ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| COAST ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| DELTA ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| DIXIE ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| MAGNOLIA ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| MONROE COUNTY ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| NORTH CENTRAL ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| NORTH EAST ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| NATCHEZ TRACE ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| PONTOTOC ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| PRENTISS COUNTY ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| PEARL RIVER VALLEY ELEC POWER ASSN | ||||||||
| N/A | false | |||||||
| SOUTHWEST MISS ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| TALLAHATCHIE VALLEY ELEC POWER ASS | ||||||||
| N/A | false | |||||||
| TISHOMINGO ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| TWIN COUNTY ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| TOMBIGBEE ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| YAZOO COUNTY ELECTRIC POWER ASSN | ||||||||
| N/A | false | |||||||
| SOUTHERN PINE ELEC POWER ASSN | ||||||||
| N/A | false | |||||||
| 4-COUNTY ELECTRIC POWER ASSOCIATION | ||||||||
| N/A | false | |||||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ECM HEALTH GROUP INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3300 | AddressLine1Txt |
| City | RIDGELAND | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39158 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 203033363 | EIN |
| Primary Activities | PLAN SPON. | PrimaryActivitiesTxt |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C CORP | EntityTypeTxt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |