2017-11-14T15:07:19-06:00 2016-12-31 390758449 Wipfli LLP 303 N 28th Street Suite 503 Billings MT 59101 990 2016-01-01 810391600 BILLINGS CLINIC EMPLOYEE BENEFIT trust BILL 4066574130 c/o Erika Nottingham BILLINGS MT 59107 Connie Prewitt CFO 4066574130 2017-11-10 1 Kimberly E Dare P00537995 4062481681 2017-11-10 216.54.158.12 2017-11-10 15:29:17 MS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 C044B3349B566306C1EBC38D4AC40529C8A7A813 2016 2018-03-14 21:41:22Z Connie Prewitt c/o Erika Nottingham BILLINGS MT 59107 32938600 0 X N/A X 1980 MT Provides health benefits and insurance covering eligible employees and their dependents of the Billings Clinic. 1 0 0 0 0 0 0 0 31867904 32860000 67114 78600 328681 0 32263699 32938600 0 0 29127354 28400000 25873 0 0 0 0 3050449 3103849 32203676 31503849 60023 1434751 16031484 17431235 0 0 16031484 17431235 None 0 0 The Billings Clinic Employee Benefit Plan and Trust provides payment of medical,dental, vision, and pharmacy claims on behlaf of eligible participants. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 OC 0 0 0 0 0 0 X 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X Connie Prewitt 4066574130 po box 37000 Billings MT 591077000 US Bank and Trust Institutional Trustee 0.10 X 26000 0 0 26000 0 0 0 0 0 0 Blue Cross Blue Shield PO Box 4309 Helena MT 59604 Administrative Services 2800000 1 Employer Contributions 900099 25000000 25000000 Employer Contributions 900099 7860000 7860000 32860000 78600 78600 32938600 32860000 0 78600 28400000 2800000 26000 277849 31503849 2545017 1181519 1246757 1947000 12239710 14302716 16031484 17431235 0 0 X 16031484 17431235 16031484 17431235 1434751 -35000 0 X 0 1 X 1 0 0 X 32903600 -35000 -35000 32938600 0 32938600 31503849 0 31503849 0 31503849 Part X, Line 2: The trust established to hold the Plan's assets is intended to qualify pursuant to Section 501(c)(9) of the Internal Revenue Code, and accordingly, the Plan's net investment income is exempt from income taxes. The Plan has obtained an exemption letter dated October 23, 1980 from the Internal Revenue Service, and the Sponsor believes that the Plan, as amended, continues to qualify and to operate in accordance with the applicable requirements of the Internal Revenue Code. Therefore, no provision for income taxes has been included in the Plan's financial statements. 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 Internal Revenue Service. The Plan is subject to routine audits by taxing jurisdictions, however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2011. US Bank and Trust Institutional Tru Institutional Trust 26000 Management Fees 0 Schedule L, Part IV, Business Transactions Involving Interested Persons: (a) Name of Person: US Bank and Trust Institutional Trustee(b) Relationship between interested person and organization: Institutional Trustee(d) Description of Transaction: Management Fees Form 990, Part VI, Section A, line 1 The Billings Clinic Employee Benefit Trust has an Executive Benefits Committee that has the authority to act on behalf of the board. This Committee has the authority to make and approve all decisions/changes related to the Trust; however, they are all employees of and members of the Senior Executive team of the Billings Clinic (a related organization). Form 990, Part VI, Section B, line 11b The Form 990 and related schedules are reviewed by the CFO, Director of Accounting, and the Director of Human Resources of Billings Clinic (Plan Sponsor) before the return is filed. Form 990, Part VI, Section C, line 19 All governing documents and financial statements are made available to the public upon request. Form 990, Page 1 The 2016 audit is not completed yet for this entity; therefore we are using estimates for the amounts reflected on this Form 990. Once the audit report is finalized and issued, we will file an amended Form 990 with the correct amounts. Billings Clinic 2800 10th Avenue North Billings MT 59107 810231784 Health Care MT 501(c)(3) Line 3 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1