SHARED SERVICES HEALTH PLAN TRUST: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- SHARED SERVICES HEALTH PLAN TRUST (EIN 26-3118644)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-15
- IRS object ID
- 201420499349301902
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-15T15:53:55-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232108173 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REINSEL KUNTZ LESHER LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1800 FRUITVILLE PIKE | AddressLine1 |
| City | LANCASTER | City |
| State | PA | State |
| ZIP Code | 17601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263118644 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHARED SERVICES HEALTH PLAN TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SHAR | NameControl |
| Phone | 7177962200 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O BENECON GROUP 147 AIRPORT RD | AddressLine1 |
| City | LITITZ | City |
| State | PA | State |
| ZIP Code | 17543 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL COYNE | Name |
| Title | PRESIDENT | Title |
| Phone | 7177962200 | Phone |
| Date Signed | 2014-02-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MOLLY L RAMOS CPA | Name |
| PTIN | P00399762 | PTIN |
| Phone | 7173945666 | Phone |
| Date Prepared | 2014-02-15 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MICHAEL COYNE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O BENECON GROUP 147 AIRPORT RD | AddressLine1 |
| City | LITITZ | City |
| State | PA | State |
| ZIP Code | 17543 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 20884872 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 2008 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE HEALTH, VISION, AND PRESCRIPTION BENEFITS TO COVERED PARTICIPANTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 0 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 4 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 16794840 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 20873574 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 8200 | InvestmentIncomePriorYear |
| Investment Income Current Year | 11298 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 16803040 | TotalRevenuePriorYear |
| Total Revenue Current Year | 20884872 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 14345421 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 18072725 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1019805 | OtherExpensePriorYear |
| Other Expenses Current Year | 1199787 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 15365226 | TotalExpensesPriorYear |
| Total Expenses Current Year | 19272512 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1437814 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1612360 | RevenuesLessExpensesCY |
| Total Assets BOY | 4918287 | TotalAssetsBOY |
| Total Assets EOY | 6530647 | TotalAssetsEOY |
| Total Liabilities BOY | 0 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4918287 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 6530647 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE SHARED SERVICES HEALTH PLAN PROVIDES HEALTH, VISION, AND PRESCRIPTION BENEFITS TO EMPLOYEES AND CERTAIN FORMER EMPLOYEES OF PARTICIPATING EMPLOYERS - ALL OF WHICH ARE NON-PROFIT COLLEGES AND UNIVERSITIES LOCATED IN THE COMMONWEALTH OF PENNSYLVANIA. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 18995392 | Expense |
| Description | EMPLOYER AND PARTICIPANT CONTRIBUTIONS AS WELL AS REIMBURSEMENTS FROM A REINSURANCE POLICY ARE USED FOR THE PAYMENT OF HEALTH, VISION, AND PRESCRIPTION CLAIMS, AS WELL AS ADMINISTRATIVE EXPENSES. | Description |
| Total Program Service Expense | 18995392 | TotalProgramServiceExpense |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 0 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENECON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7177234661 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 147 W AIRPORT ROAD | AddressLine1 |
| City | LITITZ | City |
| State | PA | State |
| ZIP Code | 17543 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (4 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|---|
| MICHAEL COYNE | |||||||
| PRESIDENT | 2.00 | 65.00 | X | X | 0 | 0 | 0 |
| GREG FULMER | |||||||
| VICE PRESIDENT | 1.00 | 45.00 | X | X | 0 | 0 | 0 |
| RANDY ELDRIDGE | |||||||
| SECRETARY/TREASURER | 1.00 | 45.00 | X | X | 0 | 0 | 0 |
| RICHARD BAILEY | |||||||
| TREASURER | 1.00 | 60.00 | X | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| HIGHMARK BLUE SHIELD | |||||
| 1800 CENTER ST SP/6-W | CAMP HILL | PA | 17089 | CLAIMS ADMIN. | 599997 |
| THE BENECON GROUP INC | |||||
| 147 WEST AIRPORT RD | LITITZ | PA | 17549 | CONTRACT ADMIN. | 238364 |
| CAPITAL BLUE CROSS | |||||
| 2500 ELMERTON AVE | HARRISBURG | PA | 17110 | CLAIMS ADMIN. | 238010 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 525100 | 15532238 | 15532238 |
| EMPLOYEE CONTRIBUTIONS | 525100 | 3132869 | 3132869 |
| EXCESS LOSS INSURANCE REIMBURSEME | 525100 | 1801172 | 1801172 |
| RETIREE CONTRIBUTIONS | 525100 | 298321 | 298321 |
| COBRA DEPOSITS | 525100 | 108974 | 108974 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 20873574 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11298 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11298 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 20884872 | TotalRevenueColumn |
| Related Or Exempt Function Income | 20884872 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18072725 | Total |
| Program Services | 18072725 | ProgramServices |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 241020 | Total |
| Management And General | 241020 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6113 | Total |
| Management And General | 6113 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23900 | Total |
| Management And General | 23900 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 922667 | Total |
| Program Services | 922667 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 803 | Total |
| Management And General | 803 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5284 | Total |
| Management And General | 5284 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19272512 | Total |
| Program Services | 18995392 | ProgramServices |
| Management And General | 277120 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 372684 | BOY |
| EOY | 52051 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4056207 | BOY |
| EOY | 5488018 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 489396 | BOY |
| EOY | 990578 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4918287 | BOY |
| EOY | 6530647 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4918287 | BOY |
| EOY | 6530647 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4918287 | BOY |
| EOY | 6530647 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4918287 | BOY |
| EOY | 6530647 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1612360 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Other | X | MethodOfAccountingOther |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 20884872 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 20884872 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 20884872 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 19272512 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 19272512 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 19272512 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN. MANAGEMENT EVALUATED THE PLAN'S TAX POSITIONS AND CONCLUDED THAT THE PLAN HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR PLAN YEARS BEFORE JUNE 30, 2009. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION'S TRUSTEES HAVE ENGAGED A THIRD-PARTY ADMINISTRATOR (TPA) TO PERFORM THE DAY-TO-DAY MANAGEMENT FUNCTIONS OF THE TRUST AND THE UNDERLYING EMPLOYEE BENEFIT PLAN. THE TRUSTEES MONITOR THE ACTIVITIES OF THE TPA AS PART OF THREE (MINIMUM) BOARD MEETINGS PER YEAR AND ALSO THROUGH FINANCIAL REPORTING IN THE INTERIM. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION IS A TRUST FOR FEDERAL INCOME TAX PURPOSES. ITS APPLICATION FOR TAX EXEMPT STATUS UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE WAS APPROVED ON MAY 17, 2011, EFFECTIVE NOVEMBER 1, 2008. THE TRUST WAS ESTABLISHED BY THREE PARTICIPATING MEMBER COLLEGES (MEMBERS) AND SHARED SERVICES CONSORTIUM, LLC (SSC), AN EMPLOYER ORGANIZATION. THE RIGHTS AND OBLIGATIONS OF EACH MEMBER AND SSC ARE OUTLINED IN THE SHARED SERVICES HEALTH PLAN TRUST AGREEMENT. EFFECTIVE JANUARY 1, 2012 A FOURTH MEMBER COLLEGE JOINED. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS IS COMPRISED OF ONE REPRESENTATIVE FOR EACH PARTICIPATING EMPLOYER. THE PARTICIPATING EMPLOYERS APPOINT THEIR RESPECTIVE BOARD MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE BOARD CURRENTLY DOES NOT HAVE ANY COMMITTEES, THEREFORE, NO MINUTES WERE PREPARED. |
| FORM 990, PART VI, SECTION B, LINE 11 | A DRAFT COPY OF THE FORM 990 WAS EMAILED TO ALL BOARD MEMBERS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE FORM 990 IS AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | PLAN PARTICIPANTS ARE INSTRUCTED VIA THE SHARED SERVICES HEALTH PLAN'S SUMMARY ANNUAL REPORT TO REQUEST INFORMATION BY CONTACTING THEIR RESPECTIVE EMPLOYER'S HUMAN RESOURCE OFFICE OR THE OFFICES OF THE TPA. |
| FORM 990, PART VII | THE SHARED SERVICES HEALTH PLAN TRUST (SSHPT) TRUSTEES ARE EMPLOYEES OF THE ORGANIZATIONS PARTICIPATING IN THE SHARED SERVICES HEALTH PLAN. THE TRUSTEE'S COMPENSATION PAID BY THESE RELATED ORGANIZATIONS IS ATTRIBUTABLE TO THEIR EMPLOYMENT AT THESE ORGANIZATIONS AND IS NOT CONSIDERED COMPENSATION RELATED TO THEIR SSHPT TRUSTEE FUNCTION. THE COMPENSATION OF THE TRUSTEES HAS BEEN REQUESTED AND WILL BE REPORTED ON THE FORM 990 RELATED ORGANIZATION, HOWEVER, AT THE TIME OF FILING, THE RELATED ENTITY COMPENSATION INFORMATION IS NOT AVAILABLE. |
| FORM 990, PART XII, LINE 1 | THE MODIFIED CASH BASIS OF ACCOUNTING IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, ONLY REVENUES COLLECTED, COSTS AND EXPENSES PAID, AND ASSETS AND LIABILITIES ARISING AS A RESULT OF CASH TRANSACTIONS OR FROM THE RECOGNITION OF INCOME DUE FROM INSURANCE COMPANIES FOR CLAIMS ARE RECOGNIZED. |
| FORM 990, PART XII, LINE 2C | THE SHARED SERVICES HEALTH PLAN TRUST BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| FRANKLIN AND MARSHALL COLLEGE | ||||||||||
| PO BOX 3003 | LANCASTER | PA | 176043003 | 231352635 | EDUCATION | PA | 501(C)(3) | SCHOOL | N/A | 0 |
| ROSEMONT COLLEGE OF THE HOLY CHILD JESUS | ||||||||||
| 1400 MONTGOMERY AVE | ROSEMONT | PA | 190101631 | 231365966 | EDUCATION | PA | 501(C)(3) | SCHOOL | N/A | 0 |
| SUSQUEHANNA UNIVERSITY | ||||||||||
| 514 UNIVERSITY AVE | SELINSGROVE | PA | 178701164 | 231353385 | EDUCATION | PA | 501(C)(3) | SCHOOL | N/A | 0 |
| ELIZABETHTOWN COLLEGE | ||||||||||
| ONE ALPHA DRIVE | ELIZABETHTOWN | PA | 170222298 | 231352632 | EDUCATION | PA | 501(C)(3) | SCHOOL | N/A | 0 |
Form990 Schedule R Part III Form990ScheduleRPartIII
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHARED SERVICES CONSORTIUM LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 147 W AIRPORT ROAD | AddressLine1 |
| City | LITITZ | City |
| State | PA | State |
| ZIP Code | 17543 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251882792 | EIN |
| Primary Activity | PLAN SPONSOR | PrimaryActivity |
| Legal Domicile State | PA | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Predominant Income Type | N/A | PredominantIncomeType |
| Disproportionate Allocations | 0 | DisproportionateAllocations |
| General Or Managing Partner | 0 | GeneralOrManagingPartner |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Form990 Schedule R Part VII Form990ScheduleRPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | SCHEDULE R, PART V, LINE 1L AND 1S | ReturnReference |
| Explanation | THE TRUST RECEIVES CONTRIBUTIONS FROM PARTICIPATING EMPLOYERS AS LISTED IN SCHEDULE R, PART II AND THEIR CURRENT AND/OR FORMER EMPLOYEES FOR THE PURPOSE OF PAYING SELF-INSURED EMPLOYEE BENEFITS AS WELL AS THE COSTS ASSOCIATED WITH ADMINISTERING THOSE BENEFITS. | Explanation |