2017-05-15T17:31:44-05:00 2016-06-30 450250958 EIDE BAILLY LLP 401 N 31ST ST STE 1120 PO BOX 7112 BILLINGS MT 591037112 990 2015-07-01 810457009 MONTANA JOINT POWERS TRUST C/O ASSOCIATED EMPLOYERS MONT 8668868612 PO BOX 81647 BILLINGS MT 59108 SHANE HEIGIS ADMINISTRATOR 4066989588 2017-05-15 1 JOHN W JACOBSEN P00279985 4068962400 2017-05-15 2015 2021-01-29 14:40:06Z JOINT POWERS TRUST SHANE HEIGIS PO BOX 81647 BILLINGS MT 59108 30911958 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 138212 0 0 0 26472738 30001019 148281 138212 175122 0 26796141 30139231 0 0 26050716 28688496 196867 217732 0 0 0 2165681 2216660 28413264 31122888 -1617123 -983657 2955773 3592349 4606196 6242971 -1650423 -2650622 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 2 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 PADDY TRUSLER CHAIRMAN 1.00 40.00 X X 0 0 0 LESLEY ROBINSON VICE CHAIR 1.00 40.00 X X 0 0 0 SANDRA BOARDMAN SECRETARY/TREASURER 1.00 40.00 X X 0 0 0 STEPHANIE VERHASSELT TRUSTEE 1.00 40.00 X 0 0 0 WILLIAM NYBY TRUSTEE 1.00 40.00 X 0 0 0 TOBIN NOVASIO TRUSTEE 1.00 40.00 X 0 0 0 DUSTY STURM TRUSTEE 1.00 40.00 X 0 0 0 SHANE HEIGIS ADMINISTRATOR 40.00 X 116652 0 8050 116652 0 8050 1 0 0 0 EMPLOYEE BENEFIT MANAGEMENT SERVICES 2075 OVERLAND AVENUE BILLINGS MT 59102 ADMINISTRATIVE AND ACCOUNTING SERVICES 1114427 NAVITUS HEALTH SOLUTIONS 2601 WEST BELTLINE HIGHWAY SUITE 6 MADISON WI 59713 PHARMACY BENEFIT MANAGER 206741 2 CONTRIBUTIONS 525100 29879336 29879336 STOP LOSS REIMBURSEMENT 525100 121683 121683 30001019 74327 74327 836612 772727 63885 63885 63885 30139231 30001019 138212 0 28688496 133237 66480 4136 13879 1319620 1365 10000 19253 667595 9736 40152 25551 5534 41146 WELLNESS PLAN EXPENSE 76708 31122888 13 13 182748 779023 256036 249135 27671 16602 16603 11069 2500373 2553109 2955773 3592349 15735 13306 149516 217908 4440945 6011757 4606196 6242971 X -1650423 -2650622 -1650423 -2650622 2955773 3592349 -983657 -16542 0 X X 0 1 X 0 0 27671 16602 11069 11069 CLAIMS PAYABLE 6011757 6011757 X 30122689 -16542 -16542 30139231 0 30139231 31164016 77484 77484 31086532 36356 36356 31122888 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, 2016 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 77,484. PART XII, LINE 4B - OTHER ADJUSTMENTS: ACCRUAL TO MODIFIED CASH BASIS ADJUSTMENT - PY 36,356. 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 11 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 BIG SKY SPECIAL NEEDS COOP BLAINE COUNTY BROADUS PUBLIC SCHOOLS CARTER COUNTY CHOTEAU PUBLIC SCHOOLS CITY OF HARDIN COLSTRIP PARKS & RECREATION COLSTRIP SCHOOL DISTRICT COLUMBUS SCHOOL DISTRICT CORVALLIS SCHOOL DISTRICT DANIELS COUNTY FREMONT COUNSELING HUNTLEY PROJECT SCHOOLS JEFFERSON COUNTY JPT ADMINISTRATION HEALTH PLAN LAKE COUNTY LEWISTOWN SCHOOLS LIBERTY COUNTY LIMA SCHOOL DISTRICT LINCOLN COUNTY LOCKWOOD SCHOOL DISTRICT MALTA SCHOOL DISTRICT MONTANA HIGH SCHOOL ASSOCIATION PARK CITY SCHOOL DISTRICT PHILLIPS COUNTY PONDERA COUNTY POWELL COUNTY POWELL COUNTY HIGH SCHOOL ROBERTS SCHOOL DISTRICT ROOSEVELT COUNTY ROUNDUP PUBLIC SCHOOLS SANDERS COUNTY SHELBY PUBLIC SCHOOL DISTRICT SHEPHERD PUBLIC SCHOOLS SIDNEY PUBLIC SCHOOLS SWAN VALLEY ELEMENTARY TERRY PUBLIC SCHOOLS WHEATLAND COUNTY WHITE SULPHUR SPRINGS SCHOOL DISTRICT BROWNING PUBLIC SCHOOLS DISTRICT XI HUMAN RESOURCE COUNCIL FALLON COUNTY MILES CITY UNIFIED SCHOOL DISTRICT RICHLAND COUNTY SHERIDAN COUNTY OF MT STILLWATER COUNTY PRAIRIE COUNTY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1