2024-11-12T11:46:43-07:00 2023-12-31 381904703 Foster Swift Collins & Smith PC 313 S Washington Square Lansing MI 48933 990 2023-01-01 026139663 CLINTON COUNTY POST RETIREMENT HEALTH CARE PLAN AND TR CLIN 9892245120 100 East State Street St Johns MI 48879 Robert Showers Trustee 9892245120 2024-11-12 1 1 Mindi Johnson P01690538 6167262252 2024-11-12 2023 2024-10-15 13:58:12Z Robert Showers 100 East State Street St Johns MI 48879 513517 0 X X 2002 MI Setting aside funds for the purpose of providing benefits under IRC Section 501(c)(9) and the regulations thereunder to eligible retired employees of Clinton County 3 0 0 0 0 0 0 0 512158 389479 1407497 124038 0 0 1919655 513517 0 0 615925 707113 0 0 0 0 0 59051 56695 674976 763808 1244679 -250291 16994835 16744544 0 0 16994835 16744544 The VEBA provides post-retirement health care benefits to eligible former employees of Clinton County and their eligible dependents. 0 0 During 2023, the VEBA provided post-retirement health care benefits to approximately 129 participants. That figure includes both retired employees of Clinton County and dependents of those eligible retirees. The sole objective of the VEBA for 2023 and subsequent years is to continue to set aside funds to provide said post-retirement health care benefits. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 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 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 0 1 1 1 1 0 0 1 0 0 0 0 0 0 X Robert Showers 9892245120 100 East State Street St Johns MI 48879 X Robert Showers Trustee 0.2 40 X 0 26462 0 Ken Mitchell Trustee 0.2 40 X 0 21393 0 Val Vail-Shirey Trustee 0.2 40 X 0 16589 0 0 64444 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Post Retirement Health Care Plan 900099 389479 389479 0 0 0 0 0 0 389479 124038 124038 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 513517 513517 0 0 0 0 0 707113 0 0 0 0 0 0 0 0 56413 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PCORI Fees 282 0 763808 0 0 0 18 3428 469221 527537 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16525596 16213579 0 0 0 0 0 0 0 0 16994835 16744544 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16994835 16744544 0 0 0 0 16994835 16744544 16994835 16744544 -250291 0 0 0 0 0 X X 1 X 1 X 0 0 Form 990, Part IV, Line 34 The VEBA is sponsored and maintained by Clinton County, MIchigan. The County, by action of its Board of Commissioners, has the power to amend the provisions of the VEBA and to appoint or remove its trustees. In addition, the County provides a portion of the funding for the VEBA. Form 990, Part VI, Section A, Line 7a Clinton County has the authority to elect individuals to serve as trustees of the VEBA. Furthermore, certain decisions of the trustees are subject to approval of the County's Board of Commissioners. Form 990, Part VI, Section A, Line 7b Clinton County has the authority to elect individuals to serve as trustees of the VEBA. Furthermore, certain decisions of the trustees are subject to approval of the County's Board of Commissioners. Form 990, Part VI, Section A, Line 8b There were no committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by legal counsel for review by Clinton County's Finance Director. After approval by the Finance Director, Form 990 is then circulated to the VEBA's trustees for final approval. Form 990, Part VI, Section B, Line 15 The VEBA does not compensate any such individuals. Form 990, Part VI, Section C, Line 19 The VEBA's governing documents and other documents related to the VEBA's administration are available for public inspection at the Clinton County offices or via hard copy upon request. Form 990, Part VII, Section A, Line 1a None of the VEBA's trustees received compensation from any entity for VEBA trustee services. Furthermore, the VEBA does not employ any employees. Any compensation paid to the trustees by Clinton County is solely for employment by the County. Form 990, Part XII, Line 2a Line 2c - The review and audit of the VEBA's 2023 financial statements was conducted as part of the review and audit of Clinton County's 2023 financial statements. The VEBA was included in Clinton County's consolidated audited financial statements for 2023 but did not receive separate audited financial statements. Clinton County 100 East State Street St Johns MI 48879 386004844 County Government MI IRC Section 115 N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 Schedule R, Part V, Line 1n Clinton County provides office space and staff necessary to administer the benefits of the VEBA. All County staff are paid directly by the County for services performed for the County. Staff members do not receive additional compensation for services performed in connection with the administration of the VEBA. The VEBA does not employ any employees. Schedule R, Part V, Line 1o Clinton County provides office space and staff necessary to administer the benefits of the VEBA. All County staff are paid directly by the County for services performed for the County. Staff members do not receive additional compensation for services performed in connection with the administration of the VEBA. The VEBA does not employ any employees. Schedule R, Part V, Line 1s Clinton County provides a portion of the funding for the VEBA via annual employer contributions.