2024-05-15T13:33:39-05:00 2023-06-30 450250958 Eide Bailly LLP 1730 Burnt Boat Loop Ste 100 Bismarck ND 585030886 990 2022-07-01 450445721 Pioneer Healthcare Trust PION 7012936822 1411 32nd St S Fargo ND 58103 Matthew Larsgaard Secretary 7012936822 2024-05-15 1 Matthew Larsgaard 999009999 1 Lisa Chaffee CPA P00193453 7012551091 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Matthew Larsgaard 1411 32nd St S Fargo ND 58103 30656313 0 X N/A X 1995 ND To provide health insurance benefits for its members. 5 5 0 5 394881 198005 0 0 28491377 26377781 357102 769256 0 0 28848479 27147037 0 0 22491554 24227498 0 0 0 0 0 1997349 3681925 24488903 27909423 4359576 -762386 22626733 23050154 507324 828091 22119409 22222063 None 0 0 To provide payments for benefits including group health, sickness, accident, disability and death, for eligible employees of member employers of Automobile Dealers Association of North Dakota and Pioneer Equipment Dealers Association. There were 4,020 active participants at the end of the plan year. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 6 0 1 0 1 1 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X Nicole Janzen 7012936822 1411 32nd St S Fargo ND 58103 Marc Taylor Chairman 1.00 0.00 X X 0 0 0 Joel Sirek Vice Chairman 1.00 0.00 X X 0 0 0 Steve Zaun Trustee 1.00 0.00 X 0 0 0 Mike Weisenberger Trustee 1.00 0.00 X 0 0 0 John Oncken Trustee 1.00 0.00 X 0 0 0 Matthew Larsgaard Secretary 2.00 28.00 X 0 311837 36902 0 311837 36902 0 0 1 0 Noridian Mutual Insurance Company 900 42nd St S Fargo ND 581086055 Claims administration 1662478 Association Services Inc 1411 32nd St S Fargo ND 58103 Management Services 701708 2 Insurance Contributions 525100 26377781 26377781 26377781 609787 374375 235412 3668745 3509276 159469 159469 159469 27147037 26752156 394881 0 24227498 2652605 64771 96204 50073 668 4500 Income Tax Expense 806347 PCORI Fee 12756 -5999 27909423 2898632 2143881 1654741 362824 17549660 20543449 523700 0 22626733 23050154 47102 107351 460222 522640 0 198100 507324 828091 X 22119409 22222063 22119409 22222063 22626733 23050154 -762386 865040 0 X 0 1 X 0 0 0 Deferred Tax Liability 198100 198100 X 27915873 865040 865040 27050833 96204 96204 27147037 27813219 0 27813219 96204 96204 27909423 Part X, Line 2: 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 of the Internal Revenue Service. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. 0 0 0 Matthew Larsgaard Secretary 0 210800 0 100497 0 540 0 11906 0 27797 0 351540 0 0 Part I, Line 3 The compensation reported for the Secretary is determined by a related taxable entity. Association Services Inc Matthew Larsgaard, an officer, serves as CEO for Pioneer Promo 701708 The Trust pays a commission to ASI to cover the cost of administrative services incurred during the year. 0 Form 990, Part VI, Section A, line 6 The Pioneer Healthcare Trust has two members Pioneer Equipment Dealers Association and Automobile Dealers Association of North Dakota. Form 990, Part VI, Section A, line 7a The Pioneer Healthcare Trust is administered by a Board of five (5) Trustees, two (2) of whom shall be appointed by Pioneer Equipment Dealers Association (PEDA), two (2) of whom shall be appointed by Automobile Dealers Association of North Dakota, and one (1) of whom shall be elected by the four (4) Trustees appointed by PEDA and ADAND. 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 The Secretary reviews a draft of the Form 990 before it is filed. A copy is available for the trustees to review before it is filed. Form 990, Part VI, Section B, line 12c The policy is reviewed annually. At that time the directors disclose any conflict of interests. Potential conflicts are reviewed by the Secretary, and any directors with a conflict of interest do not participate in or vote on any matters involving the conflict. Form 990, Part VI, Section B, line 15 The Secretary is paid by an unrelated management company, Association Services, Inc. (ASI), for his services as the CEO for ASI, Automobile Dealers Association of North Dakota (ADAND), North Dakota Automobile and Implement Dealers Association of Health Care Trust (NDAIDA), and Pioneer Equipment Dealers Association (PEDA). The management company, ASI, determines the compensation for this officer. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy and financial statements are not available to the general public. Automobile Dealers Association of North Dakota 1411 32nd St S Fargo ND 58103 450221592 Provide members with communication and access to education ND 501(c)(6) N/A N/A 0 Pioneer Equipment Dealers Association 1411 32nd St S Fargo ND 58103 450173187 Provide members with communication and access to education ND 501(c)(6) N/A N/A 0 Agassiz Drain Tile Anderson Brothers Inc Association Services Inc B and J Tesoro Berkley-Bismarck North Berts Truck Equipment Inc Big Rig LLC dba Duanes Radiator Bismarck Motor Company Blumhardt Chevrolet Inc BMC Marine DBA Moritz Sport & Marine Bobcat of Mandan Inc Bourgault Industries Bourgault Industries - COBRA Bowman Sales & Service Inc Cedric Theel Inc Central Sales Inc Charbonneau Buick Gmc Truck Inc Christian Bros Ford Inc Christian CDJR Christianson Sales & Service Christie Motors Inc Cooper Implement Cooper Implement - COBRA D & B Motors D & S Motors Inc Dan Porter Motors Inc Dealer Development System Degelman Industries USA LTD Devils Lake Chrysler Center Don Bessette Motors Inc Don Wilhelm Inc Don Wilhelm Inc - COBRA Drive Chevrolet Harvey Duppongs Inc Dvorak Motors Inc Eide Auto Center Eide Chrysler Eide Chrysler -COBRA Eide Ford Eide Ford Zumbrota Emery Vistos Implement Inc Enzminger Steel LLC Erickson Implement Inc Far North Insurance Inc Farmers & Merchant State Bank FEI Inc Finley Motors Inc Flaten & Johnson Truck Equipment Forks Motors Inc Forks Motors Inc COBRA G & G Implement Inc Gerald Wetzel Motors Inc Grand Forks Subaru Kia Hahns Repair Hansen Diesel & Automotive Llc Hansen Investments Inc Hansons Auto & Implement Inc Hansons Auto & Implement Inc - COBRA Hawkes CoDakota Peat Heggen Equipment Heiser Motors Inc High Plains Equipment High Plains Equipment - COBRA Houtcooper Implement Inc J L Lube Enterprises James River Diesel Service Jamestown I 94 Exxon Jeromes Collision Center Jett Management - Minot Management Jim Weber Ford Inc JL Lube - Bismarck North JL Lube Enterprises - Divide JL Lube Enterprises - Tacoma Joes Sports Center Johnsen Trailer Sales Johnson Farm Trucking JSW Incorporated KC Motorsports Inc DBA Stutsman Harley Kindred Implement Inc Korral Supply Inc Langdon Implement Lillegard Inc Lloyds Motors Lorrich Industries Inc Lunde Lincoln Lundeen Tires Magic City Implement Mertes Implement Michigan Implement Inc Michigan Implement Inc - COBRA Mid Dakota Wheel Alignment Miller Motors Inc Minnesota Ag Group Inc Minot Automotive Center Minot Automotive Center - COBRA Minot Tires Inc Minot Tires Inc - COBRA MN Equipment Munro Motor Company Murphy Motors Inc NDB Holding Inc Dba Birchwood Chev Nelson Auto Center Nelson Auto Center - COBRA North Star Ag Northdale Oil Inc OK Implement CoNapa Oppegard Implement Ottos Welding Park River Implement Llc Park River Implement Llc - COBRA Patriot Fire and Safety PFCF Insurance Services of the West LLC Pfeifle Chevrolet-Buick Pfeifle Ford Inc Plains Ag Llc Plains Ag Llc - COBRA Prairie Implement Inc Prairie Motors Inc Premier Equipment Pro Ag Equipment Co Inc Puklich Chevrolet - Cobra Puklich Chevrolet Buick Gmc - Valley City Puklich Chevrolet Inc Queen City Motors Inc R M Stoudt Inc Red Rock Auto Red Rock Collision Center Inc Red Rock Ford Inc Red Rock Ford Of Dickinson Inc Red Rock Ford Watford City Regent Garage Co Inc Ripplinger Motors Inc Rosston Auto Sales Llc Rosston Collision & Repair Roughrider Harley Davidson Rust Sales Inc Ryan Chevrolet Ryan Chevrolet - COBRA Saturn Of Fargo Sax Motor Co Sayler Implement Inc Schwan Buick GMC Cadillac Inc Schwan Buick GMC Cadillac Inc - COBRA Skalsky Auto Sales Inc Smith Motors Inc Soeby Motor Co Stoudt Ross Ford Stratosphere Summers Manufacturing Company Inc Tappen Farm Supply Theel Inc Torgerson Auto Center True North Equipment - Baudette True North Equipment - Grafton True North Equipment - Grand Forks True North Equipment - Impact Center True North Equipment - Kennedy True North Equipment - Mahnomen True North Equipment - Northwood True North Equipment - Thief River Falls True North Equipment - Warren True North Equipment -COBRA Tweed Country Ag Inc Uglem-Ness Company Vallely Sport & Marine Wolfe Ford Inc Wrights Implement Inc 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1