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KENTUCKY PRIMARY CARE ASSOCIATION HEALTH AND BENEFITS TR: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
KENTUCKY PRIMARY CARE ASSOCIATION HEALTH AND BENEFITS TR (EIN 81-7070859)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-10-30
IRS object ID
202313039349300041
Schema version
2022v5.0
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

FieldValueIRS element (for citing)
Return2023-10-30T10:59:48-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN611336870PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FRANK N HESTAND CPA PSCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1261 REGENCY CIR FL 1AddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40503ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN817070859EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KENTUCKY PRIMARY CARE ASSOCIATIONBusinessNameLine1Txt
Business Name Line2HEALTH AND BENEFITS TRUSTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlKENTBusinessNameControlTxt
Phone8592261700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 LEXINGTON GREEN CIRCLE STE 400AddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40503ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonUMRPersonNm
Person TitleCONTRACT ADMIN.PersonTitleTxt
Phone8592261700PhoneNum
Signature2023-10-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstUMRPersonFirstNm
Person LastCONTRACT ADMINPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFRANK N HESTANDPreparerPersonNm
PTINP01296621PTIN
Phone8592763573PhoneNum
Preparation2023-10-30PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL BANK & TRUSTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 WEST VINE STREETAddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40507ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,260,693GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2017FormationYr
Activity Or MissionPROVISION OF HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$6,358,768PYProgramServiceRevenueAmt
CY Program Service Revenue$7,255,824CYProgramServiceRevenueAmt
PY Investment Income$41PYInvestmentIncomeAmt
CY Investment Income$4,869CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$6,358,809PYTotalRevenueAmt
CY Total Revenue$7,260,693CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$6,045,366PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$7,100,558CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$98,630PYOtherExpensesAmt
CY Other Expenses$144,213CYOtherExpensesAmt
PY Total Expenses$6,143,996PYTotalExpensesAmt
CY Total Expenses$7,244,771CYTotalExpensesAmt
PY Revenues Less Expenses$214,813PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$15,922CYRevenuesLessExpensesAmt
Total Assets BOY$847,276TotalAssetsBOYAmt
Total Assets EOY$335,904TotalAssetsEOYAmt
Total Liabilities BOY$601,001TotalLiabilitiesBOYAmt
Total Liabilities EOY$73,707TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$246,275NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$262,197NetAssetsOrFundBalancesEOYAmt
MissionPROVISION OF HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVISION OF HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonUMRPersonNm
Phone8592261700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1333 WEST VINE STREETAddressLine1Txt
Address Line2STE 500AddressLine2Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40507ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL BANK & TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Institutional TrusteeYes (X)InstitutionalTrusteeInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonUMRPersonNm

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 LEXINGTON GREEN CIRCLEAddressLine1Txt
Address Line2STE 400AddressLine2Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40503ZIPCd
FieldValueIRS element (for citing)
ServicesADMINISTRATIONServicesDesc
Compensation$124,840CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEMPLOYER CONTRIBUTIONSDesc
Total Revenue Column$7,255,824TotalRevenueColumnAmt
Related Or Exempt Func Income$7,255,824RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$7,255,824TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,869TotalRevenueColumnAmt
Related Or Exempt Func Income$4,869RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,260,693TotalRevenueColumnAmt
Related Or Exempt Func Income$7,260,693RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$7,100,558TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,000TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,962TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
CONTRACT ADMINISTRATION$124,840
ACTUARIAL FEES$5,986
BANK FEES$425

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,244,771TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$418,084BOYAmt
EOY$272,826EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$429,192BOYAmt
EOY$63,078EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$847,276BOYAmt
EOY$335,904EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$14,608BOYAmt
EOY$16,810EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$183,922BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$402,471BOYAmt
EOY$56,897EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$601,001BOYAmt
EOY$73,707EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$246,275BOYAmt
EOY$262,197EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$246,275BOYAmt
EOY$262,197EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$847,276BOYAmt
EOY$335,904EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$15,922ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescBENEFIT OBLIGATIONSDesc
Amt$56,897Amt
FieldValueIRS element (for citing)
Total Liability$56,897TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (29 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndAddress Line2USAddress/AddressLine2Txt
KENTUCKY PRIMARY CARE ASSOC
651 COMANCHE TRAILFRANKFORTKY40601310900381N/Afalse
HEALTHFIRST OF THE BLUEGRASS
ATTN ACCOUNTS PAYABLELEXINGTONKY40503452710251N/Afalse450 SOUTHLAND DRIVE SUITE E
SHIFA PSC
270 FIRST STCHAVIESKY41727010586481N/Afalse
CLOVER FORK OUTPATIENT MEDICAL
PROJECTEVARTSKY40828610704701N/AfalsePO BOX 39
CUMBERLAND ISOTOPES LLC
583 W LAUREL ROAD 1LONDONKY40741201678034N/Afalse
STERLING MEDICAL CONSULTANTS
2301 RIVER RD STE 302LOUISVILLEKY40206611399679N/Afalse
MAGDALENE KARON MD PSC
160 NORTH EAGLE CREEK DRLEXINGTONKY40509611094359N/AfalseSTE 205
UNITED CLINICS OF KY
PO BOX 220CAMPTONKY41301200885888N/Afalse
LONDON WOMENS CARE PLLC
803 MEYERS BAKER RD SUITE 200LONDONKY40741352216071N/Afalse
MARIA C ATIENZA MD PSC
110 ROY KIDD AVECORBINKY40701753105395N/Afalse
KY MEDICAL BILLING ASSOC INC
151 N EAGLE CREEK DR STE 310LEXINGTONKY40509812892727N/Afalse
FRONTIER MEDICAL ASSOC PLLC
PO BOX 697PRESTONSBURGKY41653471676582N/Afalse
MT STERLING PEDIATRICS PSC
401 COMMERCE CIRMT STERLINGKY40353263977758N/Afalse
MICHAEL L CARR MD PSC
2101 NICHOLASVILLE RD STE 301LEXINGTONKY40503611254374N/Afalse
BLUEGRASS PRIMRY HLTH CARE CTR
DBA BLUEGRASS COMM HLTH CNTRLEXINGTONKY40509061798832N/Afalse151 N EAGLE CREEK DR STE 220
THE RECOVERY CENTER LLC
1550 HWY 15 SOUTH SUITE 200JACKSONKY41339411646610N/Afalse
MONTICELLO MEDICAL ASSOCIATES
ONE SOUTH CREEK DR STE 102MONTICELLOKY42633610901605N/Afalse
INDUSTRIAL WELLNESS SVCS OF KY
PO BOX 357PINE KNOTKY42653271888558N/Afalse
FAMILY WELLCARE CLINIC PLLC
805 BARDSTOWN RD STE12SPRINGFIELDKY40069821857371N/Afalse
COUNTY LINE PRIMARY CARE LLC
1550 HWY 15 S STE 240JACKSONKY41349843403804N/Afalse
ONE CROSS HEALTH CLINIC INC
102 WINSTON WAY 5CAMPBELLSVILLEKY42718611748048N/Afalse
GREGORY HUDSON MD INC
DBA CHRIST CARE PEDIATRICSSOUTH SHOREKY41175311429790N/Afalse137 STATE ROUTE 3117
COMMONWEALTH HAND THERAPY
330 WALLER AVE STE 275LEXINGTONKY40504812940526N/Afalse
MARKERT FAMILY PRACTICE PSC
1169 EASTERN PKWY STE 2265LOUISVILLEKY40217610709597N/Afalse
TRIAD HEALTH SYSTEMS
PO BOX 845WARSAWKY41095208963925N/Afalse
FRESH START MGMNT LLC
DBA FRESH START HEALTH CTRSASHLANDKY41101824196230N/Afalse336 29TH ST STE 203
CLEMENTE V ZULUETA JR MD PLLC
726 HWY 15 NORTH STE5JACKSONKY41339300231036N/Afalse
VERSAILLES FAMILY MEDICINE
460 WILSON AVEVERSAILLESKY40383113800760N/Afalse
EAST SIDE FAMILY MEDICINE PSC
601 VERSAILLES RDFRANKFORTKY40601611358646N/Afalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd