2022-05-03T15:31:52-05:00 2021-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2020-07-01 810457009 Montana Joint Powers Trust c/o Employee Benefit Management Services MONT 8668868612 PO Box 81647 Billings MT 591081647 Shane Heigis Administrator 4066989588 2022-04-28 1 Shane Heigis 999009999 Deb Nelson CPA P01264758 6122536500 2022-04-28 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z Joint Powers Trust Shane Heigis PO Box 81647 Billings MT 591081647 42806826 0 X www.jointpowerstrust.com X 1988 MT To provide employees of Montana and Wyoming public service agencies with cost-effective group health benefit plans, and to provide wellness education and quality benefit programs which are designed to meet the needs of our members. 7 7 3 7 287479 0 0 48700 34519478 40385561 204436 287479 0 0 34723914 40721740 0 0 31983060 39328526 333171 395051 0 0 0 2002001 2216182 34318232 41939759 405682 -1218019 7278950 11191637 4205055 8778526 3073895 2413111 None. 0 0 The plans within the trust provide health benefits (medical, hospital, surgical, major medical and dental) for all eligible employees of the employers with 20 to 40 hours of service per week, their families and their dependents as defined with the trust. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 3 1 1 1 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X Associated Employers 4062486178 2727 Central Avenue Suite 2 Billings MT 59108 X Shane Heigis Administrator 40.00 0.00 X 151540 0 35035 Tobin Novasio Chair 1.00 40.00 X X 0 0 0 Stephanie Verhasselt Vice Chairman 1.00 40.00 X X 0 0 0 Elliott Crump Secretary/Treasurer 1.00 40.00 X X 0 0 0 Richard Dunbar Trustee 1.00 40.00 X 0 0 0 Jeff Bennes Trustee 1.00 40.00 X 0 0 0 Kody Farkell Trustee 1.00 40.00 X 0 0 0 Rob Pedersen Trustee (From April) 1.00 40.00 X 0 0 0 151540 0 35035 1 0 1 0 Employee Benefit Management Services 2075 Overland Avenue Billings MT 58102 Administrative and accounting services 747523 Navitus Health Solutions 2601 West Beltline Highway Suite 6 Madison WI 53717 Pharmacy Benefit Manager 190383 2 48700 48700 Contributions 525100 36476934 36476934 Stop-loss Insurance Reimbursement 525100 3908627 3908627 40385561 101553 101553 2271012 2085086 185926 185926 185926 40721740 40385561 287479 0 39328526 194934 142135 35697 22285 1098567 16450 57225 828722 9342 12990 54547 4007 31338 59171 Wellness Plan 38624 5199 41939759 1048700 1552652 873894 2796697 243384 243384 156692 45917 142113 110775 4970859 6488129 7278950 11191637 36003 49324 491626 476507 48700 0 3628726 8252695 4205055 8778526 X 3073895 2413111 3073895 2413111 7278950 11191637 -1218019 557235 0 X X 0 1 X 0 0 156692 45917 110775 110775 Claims Payable 7261828 Claims Reimbursement Payable 990867 8252695 X 41278975 557235 557235 40721740 0 40721740 42218861 289097 289097 41929764 9995 9995 41939759 Part X, Line 2: Accounting principles generally accepted in the United States of America require Trust management to evaluate tax positions taken by the Trust and recognize a tax liability (or asset) if the Trust has taken an uncertain tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Part XII, Line 2d - Other Adjustments: Accrual to modified cash basis adjustment - CY 289,097. Part XII, Line 4b - Other Adjustments: Accrual to modified cash basis adjustment - PY 9,995. X 0 0 0 Shane Heigis Administrator 144040 0 7500 0 0 0 15267 0 19768 0 186575 0 0 0 Form 990, Part VI, Section A, line 8b There are no committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b A copy of the Form 990 was provided to the Trust Administrator, the members of the Board of Trustees, and the outside accounting services preparer via email for review prior to filing. Form 990, Part VI, Section B, line 12c The organization monitors and enforces compliance with the conflict of interest policy. All officers, trustees, and key employees are covered by the policy. The board determines if conflicts exist and all potential conflicts are reviewed by the board. Any persons with a conflict are not allowed to vote on conflicted issues. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are not available to the public. Form 990, Part VII, Section A, Line 1A, Column (E) and (F): Reasonable Effort to Obtain Compensation: Joint Powers Trust sent a questionnaire to the seven voting Trustees that served at some point on the Board requesting compensation and benefits paid by a related organization. The organization was unable to obtain the requested information from all seven members. Form 990, Part XII, Line 1: Modified Cash Form 990, Part V, Line 3a and 3b: The organization is electing to set aside investment income for the purpose of payments for health benefits to its members. The set aside election has been made by filing Form 990-T, Schedule A part VII, and completing a Schedule in Support of Income Set Aside as attached to the Form 990-T. Absarokee School District Bainville School District Broadus Public Schools Carter County City of Hardin Colstrip Parks & Recreation Colstrip School District Columbus School District Corvallis School District Daniels County Fairfield Public Schools Huntley Project Schools JPT Administration Health Plan Laurel Public Schools Lewistown Schools Lincoln County Lockwood School District Montana High School Association Phillips County Pondera County Powell County Powell County High School Prairie County Roberts School District #5 Roosevelt County Roundup Public Schools Shelby Public School District Shepherd Public Schools Sidney Public Schools Swan Valley Elementary Wheatland County White Sulphur Springs School District Wibaux Public Schools Ekalaka School District 15 Greenfield School District Huntley Project Irrigation Lame Deer School District Lavina School District 2 Plevna School District 55 Melstone Public Schools Plentywood School District 20 Red Lodge School District Reed Point School District Rosebud School District Washakie County 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1