2019-05-14T16:40:50-05:00 2018-06-30 450250958 EIDE BAILLY LLP 401 N 31ST ST STE 1120 PO BOX 7112 BILLINGS MT 591037112 990 2017-07-01 810457009 MONTANA JOINT POWERS TRUST C/O EMPLOYEE BENEFIT MANAGEMENT SERVICES MONT 8668868612 PO BOX 81647 BILLINGS MT 59108 SHANE HEIGIS ADMINISTRATOR 4066989588 2019-05-14 1 MARIA J CHRISTIAENS P00003951 4068962400 2019-05-13 8.39.233.115 2019-05-14 12:09:36 MD P 65D3B8E672A899EA41EAC8ED9B98B8E70A5F160D 65D3B8E672A899EA41EAC8ED9B98B8E70A5F160D 2017 2019-02-21 02:37:17Z JOINT POWERS TRUST SHANE HEIGIS PO BOX 81647 BILLINGS MT 59108 32772795 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 2 7 111855 0 0 0 32066367 32293374 68397 111855 27680 0 32162444 32405229 0 0 30084695 27587234 235930 252907 0 0 0 1840720 2435762 32161345 30275903 1099 2129326 3305536 3387687 5907431 3894010 -2601895 -506323 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 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 6 0 1 2 1 1 1 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 WILLIAM NYBY CHAIRMAN 1.00 40.00 X X 0 0 0 DUSTY STURM VICE CHAIRMAN 1.00 40.00 X X 0 0 0 STEPHANIE VERHASSELT SECRETARY/TREASURER 1.00 40.00 X X 0 0 0 BOB MULLEN TRUSTEE 1.00 40.00 X 0 0 0 ELLIOTT CRUMP TRUSTEE 1.00 40.00 X 0 0 0 TOBIN NOVASIO TRUSTEE 1.00 40.00 X 0 0 0 CAROL BROOKER TRUSTEE 1.00 40.00 X 0 0 0 SHANE HEIGIS ADMINISTRATOR 40.00 X 124293 0 21216 124293 0 21216 1 0 0 0 EMPLOYEE BENEFIT MANAGEMENT SERVICES 2075 OVERLAND AVENUE BILLINGS MT 59102 ADMINISTRATIVE AND ACCOUNTING SERVICES 1175625 NAVITUS HEALTH SOLUTIONS 2601 WEST BELTLINE HIGHWAY SUITE 6 MADISON WI 59713 PHARMACY BENEFIT MANAGER 213301 2 CONTRIBUTIONS 525100 32122018 32122018 STOP LOSS REIMBURSEMENT 525100 171356 171356 32293374 60287 60287 419134 367566 51568 51568 51568 32405229 32293374 111855 0 27587234 152986 80032 4576 15313 1145474 21747 17801 726073 6278 24684 28099 5534 44518 WELLNESS PLAN EXPENSE 407136 LEGAL SETTLEMENTS 8418 30275903 13 500000 835948 597189 273604 262615 27671 27671 5534 0 2190437 2027883 3305536 3387687 15084 20770 213745 186309 5678602 3686931 5907431 3894010 X -2601895 -506323 -2601895 -506323 3305536 3387687 2129326 -33754 0 X X 0 1 X 0 0 27671 27671 0 0 CLAIMS PAYABLE 3686931 3686931 X 32371475 -33754 -33754 32405229 0 32405229 29935430 9579 9579 29925851 350052 350052 30275903 PART X, LINE 2: THE TRUST, ESTABLISHED TO HOLD THE HEALTH PLANS' ASSETS, IS EXEMPT FROM TAXATION PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). THE TRUST HAS OBTAINED A FAVORABLE TAX EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE, AND THE TRUSTEES BELIEVE THAT THE TRUST, AS AMENDED, IS OPERATING IN ACCORDANCE WITH THE APPLICABLE PROVISIONS OF THE IRC. 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 ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST, AND HAS CONCLUDED THAT AS OF JUNE 30, 2018 THERE ARE 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 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 9,579. PART XII, LINE 4B - OTHER ADJUSTMENTS: ACCRUAL TO MODIFIED CASH BASIS ADJUSTMENT - PY 350,052. 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 SCHEDULE G OF FORM 990-T, IN ADDITION TO COMPLETING A SCHEDULE IN SUPPORT OF INCOME SET ASIDE AS ATTACHED TO THE 990-T. ABSAROKEE SCHOOL DISTRICT BAINVILLE SCHOOL DISTRICT BROADUS PUBLIC SCHOOLS CARTER COUNTY CENTERVILLE PUBLIC SCHOOLS CHOTEAU PUBLIC SCHOOLS CITY OF HARDIN COLSTRIP PARKS & RECREATION COLSTRIP SCHOOL DISTRICT COLUMBUS SCHOOL DISTRICT CORVALLIS SCHOOL DISTRICT DANIELS COUNTY HUNTLEY PROJECT SCHOOLS JEFFERSON COUNTY JPT ADMINISTRATION HEALTH PLAN LAUREL PUBLIC SCHOOLS LEWISTOWN SCHOOLS LIMA SCHOOL DISTRICT LINCOLN COUNTY LOCKWOOD SCHOOL DISTRICT MALTA SCHOOL DISTRICT MILES CITY PUBLIC SCHOOLS MONTANA HIGH SCHOOL ASSOCIATION PARK CITY SCHOOL DISTRICT PHILLIPS COUNTY PILLIPSBURG SCHOOL DISTRICT PONDERA COUNTY POWELL COUNTY POWELL COUNTY HIGH SCHOOL PRAIRIE COUNTY ROBERTS SCHOOL DISTRICT ROOSEVELT COUNTY ROUNDUP PUBLIC SCHOOLS SANDERS COUNTY SHELBY PUBLIC SCHOOL DISTRICT SHEPHERD PUBLIC SCHOOLS SIDNEY PUBLIC SCHOOLS ST REGIS SCHOOL DISTRICT SWAN VALLEY ELEMENTARY TERRY PUBLIC SCHOOLS WHEATLAND COUNTY WHITE SULPHUR SPRINGS SCHOOL DISTRICT WIBAUX PUBLIC SCHOOLS FALLON COUNTY RICHLAND COUNTY SHERIDAN COUNTY OF MONTANA STILLWATER COUNTY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1