WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TR: Form 990, tax year 2010
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- Organization
- WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TR (EIN 39-1692308)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-09-07
- IRS object ID
- 201112509349300801
- Schema version
- 2010v3.4
- 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 | 2011-09-07T13:44:00-05:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIPFLI LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8700 | AddressLine1 |
| City | MADISON | City |
| State | WI | State |
| ZIP Code | 537088700 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391692308 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WISC | NameControl |
| Phone | 6086637188 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22 E MIFFLIN NO 900 | AddressLine1 |
| City | MADISON | City |
| State | WI | State |
| ZIP Code | 53703 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MYRON SCHUSTER | Name |
| Title | CHAIRMAN | Title |
| Phone | 6086637188 | Phone |
| Date Signed | 2011-08-25 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | HEIDI KONKEL | Name |
| Phone | 6082741980 | Phone |
| Date Prepared | 2011-08-25 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MYRON SCHUSTER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22 E MIFFLIN SUITE 900 | AddressLine1 |
| City | MADISON | City |
| State | WI | State |
| ZIP Code | 53703 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 317717746 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.WCAGHT.ORG | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1991 | YearFormation |
| State Legal Domicile | WI | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE HEALTH AND WELFARE BENEFITS TO WISCONSIN COUNTIES, SCHOOL DISTRICTS AND MUNICIPALITIES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | 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 | 117496047 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 154547117 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1274527 | InvestmentIncomePriorYear |
| Investment Income Current Year | 745400 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 118770574 | TotalRevenuePriorYear |
| Total Revenue Current Year | 155292517 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 10300 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 15300 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 114748570 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 145796580 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6300 | 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 | 9003786 | OtherExpensePriorYear |
| Other Expenses Current Year | 10929708 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 123762656 | TotalExpensesPriorYear |
| Total Expenses Current Year | 156747888 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -4992082 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1455371 | RevenuesLessExpensesCY |
| Total Assets BOY | 28032744 | TotalAssetsBOY |
| Total Assets EOY | 28991266 | TotalAssetsEOY |
| Total Liabilities BOY | 23511180 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 25564041 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4521564 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3427225 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO BE A COST EFFECTIVE RESOURCE FOR ASSISTING WISCONSIN COUNTIES AND OTHER LOCAL UNITS OF GOVERNMENT IN FULFILLING THEIR EMPLOYEE HEALTHCARE INSURANCE OBLIGATIONS IN A FISCALLY RESPONSIBLE MANNER. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | PAYMENTS TO PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS-REVENUE PROVIDES MEDICAL, DENTAL, AND VISION INSURANCE COVERAGE FOR PUBLIC EMPLOYEES COVERED UNDER THE WCA GHT SUMMARY PLAN. ALL PREMIUM REVENUES RECEIVED ARE FROM MEMBERS OF WCA GHT. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| 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 | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | 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 | 1 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 13 | 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 |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | 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 | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | 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 | MARK O'CONNELL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6086637188 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22 E MIFFLIN | AddressLine1 |
| City | MADISON | City |
| State | WI | State |
| ZIP Code | 53703 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| MYRON SCHUSTER | ||||||
| CHAIRMAN | 4.00 | X | X | 0 | 0 | 0 |
| MARGARET BOSTELMANN | ||||||
| VICE-CHAIR | 4.00 | X | X | 0 | 0 | 0 |
| JOHN YOUNG | ||||||
| SECRETARY | 4.00 | X | X | 800 | 0 | 0 |
| COLLEEN BATES | ||||||
| MEMBER | 4.00 | X | 1000 | 0 | 0 | |
| ALLEN BUECHEL | ||||||
| MEMBER | 4.00 | X | 500 | 0 | 0 | |
| KEITH LANGENHAHN | ||||||
| MEMBER | 4.00 | X | 200 | 0 | 0 | |
| HAL HELWIG | ||||||
| MEMBER | 4.00 | X | 1100 | 0 | 0 | |
| FRED PARENT | ||||||
| MEMBER | 4.00 | X | 500 | 0 | 0 | |
| ANDY ROSS | ||||||
| MEMBER | 4.00 | X | 900 | 0 | 0 | |
| LEE RYMER | ||||||
| MEMBER | 4.00 | X | 600 | 0 | 0 | |
| GUS WIRTH JR | ||||||
| MEMBER | 4.00 | X | 600 | 0 | 0 | |
| ROSEMARY BOHM | ||||||
| MEMBER | 4.00 | X | 100 | 0 | 0 | |
| WARREN FLITCROFT | ||||||
| MEMBER | 4.00 | X | 0 | 0 | 0 | |
| GREG BUCKLEY | ||||||
| MEMBER | 4.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 6300 | 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 (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| UMR | |||||
| 2700 MIDWEST DR | ONALASKA | WI | 54650 | THIRD PARTY ADMINISTRATION SERVICES | 2393236 |
| WISCONSIN COUNTIES ASSOCIATION | |||||
| 22 E MIFFLIN ST STE 900 | MADISON | WI | 53703 | CORPORATE MANAGEMENT SERVICES | 796419 |
| AEGIS CORPORATION | |||||
| 18550 WEST CAPITOL DRIVE | BROOKFIELD | WI | 53405 | MARKETING CONSULTING SERVICES | 618699 |
| ASSOCIATED FINANCIAL GROUP | |||||
| 8040 EXCELSIOR DRIVE | MADISON | WI | 53717 | INSURANCE BROKERS | 310703 |
| M3 INSURANCE SOLUTIONS | |||||
| 3113 W BELTLINE HWY | MADISON | WI | 53713 | INSURANCE BROKERS | 302954 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 10 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| PREMIUMS | 524298 | 154523232 | 154523232 |
| MISCELLANEOUS | 524298 | 23885 | 23885 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 154547117 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 762352 | TotalRevenueColumn |
| Exclusion | $762,352 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 162408277 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 162425229 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -16952 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -16952 | TotalRevenueColumn |
| Exclusion | -$16,952 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 155292517 | TotalRevenueColumn |
| Related Or Exempt Function Income | 154547117 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $745,400 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15300 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 145796580 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6300 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 796419 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 200859 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20263 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73645 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44561 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4675983 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| THIRD PARTY ADMINISTRAT | 2399287 |
| CONSULTING FEES | 869638 |
| BENEFIT CONSULTING | 618699 |
| MANAGED CARE COSTS | 581806 |
| WELLNESS PROGRAM | 368359 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 280189 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 156747888 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -44863 | BOY |
| EOY | -10423 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4607073 | BOY |
| EOY | 4474221 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 790328 | BOY |
| EOY | 772323 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 775197 | BOY |
| EOY | 867826 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19462147 | BOY |
| EOY | 21217697 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2442862 | BOY |
| EOY | 1669622 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28032744 | BOY |
| EOY | 28991266 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 410760 | BOY |
| EOY | 123658 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4354420 | BOY |
| EOY | 5236727 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18746000 | BOY |
| EOY | 20203656 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23511180 | BOY |
| EOY | 25564041 | 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 | 4521564 | BOY |
| EOY | 3427225 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4521564 | BOY |
| EOY | 3427225 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28032744 | BOY |
| EOY | 28991266 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -1455371 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 361032 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| U.S. GOVERNMENT SECURITIES | 12993523 | F |
| CORPORATE OBLIGATIONS | 5104753 | F |
| MUTUAL FUNDS | 3119421 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 21217697 | TotalOfBookValueSecurities |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| CLAIM REIMBURSEMENT | 1517051 |
| ACCRUED INTEREST | 152571 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1669622 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| BENEFITS PAYABLE | $19,591,667 |
| LOSS ADJUSTING EXPENSE PAYABLE | $611,989 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 20203656 | TotalOfAmounts |
| Total Revenue | 155292517 | TotalRevenue |
| Total Expenses | 156747888 | TotalExpenses |
| Excess Or Deficit For Year | -1455371 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 361032 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 361032 | TotalAdjustments |
| Excess Or Deficit Per FS | -1094339 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 150841388 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 361032 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 361032 | RevenueNotRptdF990 |
| Revenue Subtotal | 150480356 | RevenueSubtotal |
| Investment Expenses Not Included | 76136 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 4736025 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 4812161 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 155292517 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 151935727 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 151935727 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 76136 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 4736025 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 4812161 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 156747888 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE TRUST IS ORGANIZED AS A TAX-EXEMPT EMPLOYEE WELFARE BENEFIT TRUST UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE, AND THE WCA BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BANK SERVICE CHARGES 60,042. RECLASSIFY REINSURANCE PREMIUMS 4,675,983. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | BANK SERVICE CHARGES 60,042. RECLASSIFY REINSURANCE PREMIUMS 4,675,983. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIP PROGRAM | TypeOfGrant |
| Number Of Recipients | 6 | NumberOfRecipients |
| Amount Of Cash Grant | 15300 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS ARE AVAILABLE TO CHILDREN OF EMPLOYEES OF GROUPS PARTICIPATING IN THE TRUST. SCHOLARSHIP CHECKS ARE SENT TO THE INDIVIDUAL BUT ARE MADE OUT TO BOTH THE INDIVIDUAL AND THE COLLEGE. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE TRUST HAS A THIRD-PARTY ADMINISTRATION AGREEMENT WITH UMR FOR GENERAL ADMINISTRATION OF THE TRUST. RESPONSIBILITIES OF THE ADMINISTRATOR UNDER THIS AGREEMENT INCLUDE PREPARATION OF PLAN DOCUMENTS AND AMENDMENTS, PARTICIPANT ENROLLMENT AND BILLING, PROCESSING PARTICIPANT BENEFIT CLAIMS, AND OTHER ADMINISTRATIVE SERVICES. THE TRUST HAS A CORPORATE MANAGEMENT AGREEMENT WITH WCA TO OVERSEE MARKETING OF THE TRUST, INVESTING TRUST ASSETS, MANAGING ALL SERVICES CONTRACTS AND PREPARATION OF MONTHLY FINANCIAL STATEMENTS, AS WELL AS PROVIDING ON GOING ADMINISTRATIVE SERVICES TO THE TRUST AND THE TRUST'S BOARD. THE TRUST HAS EMPLOYEE BENEFIT CONSULTING AND MARKETING CONTRACT WITH AEGIS CORPORATION. RESPONSIBILITIES OF AEGIS UNDER THIS AGREEMENT ARE TO MARKET THE PLANS TO MEMBER COUNTIES OF WCA AND CONSULT WITH THE TRUST AND UMR IN ESTABLISHING AND ADMINISTERING THE PLANS. | |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS SELECT THE BOARD OF DIRECTORS. ALL BOARD OF DIRECTOR MEMBERS ARE COUNTY SUPERVISORS FROM THE COUNTIES BEING SERVED. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF DIRECTORS CHAIRPERSON REVIEWS AND SIGNS THE RETURNS. | |
| THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO THE PUBLIC BY REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 361,032. | FORM 990, PART XI, LINE 5: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN COUNTIES ASSOCIATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22 E MIFFLIN ST STE 900 | AddressLine1 |
| City | MADISON | City |
| State | WI | State |
| ZIP Code | 53703 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 396007681 | EIN |
| Primary Activities | REPRESENTS WI COUNTIES AT THE STATE AND FEDERAL LEVEL. | PrimaryActivities |
| Legal Domicile State | WI | LegalDomicileState |
| Exempt Code Section | SEC 115 | ExemptCodeSection |
| Controlled Org | 0 | ControlledOrg |
| 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 |
| 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 | 0 | 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 | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN COUNTIES ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionType |
| Amount Involved | 796419 | AmountInvolved |
| Method Of Amt Determination | FMV | MethodOfAmtDetermination |