2024-08-22T15:11:58-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2023-01-01 710900343 STATE OF MONTANA VEBA HEALTH BENEFIT TRUST STAT 4064443745 PO BOX 5433 SPOKANE WA 992050433 AMY JENKS TRUSTEE REPRESENTATIVE 4064443745 2024-08-20 1 0 LISA N RYSSEL CPA P00643670 7149781300 2023 2024-08-08 14:25:15Z AMY JENKS PO BOX 5433 SPOKANE WA 99205 12151681 0 X MONTANAVEBA.ORG X 2003 MT TO PROVIDE QUALIFIED HEALTH AND WELFARE BENEFITS THROUGH A HEALTH REIMBURSEMENT ARRANGEMENT (HRA). 2 2 0 0 0 0 0 0 4071879 2903329 323597 465795 0 0 4395476 3369124 0 0 3170212 2804190 0 0 0 0 0 144953 176426 3315165 2980616 1080311 388508 15860797 17733685 12901 15247 15847896 17718438 X THE TRUST HAS BEEN ESTABLISHED TO PROVIDE EMPLOYEES WITH HEALTH BENEFITS AS SET FORTH IN THE RELATED PLAN, WHILE THEY ARE ELIGIBLE TO RECEIVE SUCH BENEFITS, AND TO PROVIDE SUCH OTHER PERMISSIBLE PAYMENTS AS MAY BE DETERMINED FROM TIME TO TIME, AND IT IS INTENDED THAT THE BENEFITS AND PAYMENTS PROVIDED BY THE RELATED PLAN AND FUNDED THROUGH THE TRUST BE "LIFE, SICK, ACCIDENT, OR OTHER BENEFITS" AS THAT PHRASE IS DEFINED IN SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. 0 0 THIS TRUST HOLDS THE ASSETS OF THE STATE OF MONTANA VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION HEALTH BENEFIT PLAN. THE PLAN PROVIDES MEDICAL BENEFITS TO ITS PARTICIPANTS AND THEIR DEPENDENTS. THE PLAN IS A DEFINED CONTRIBUTION, HEALTH AND WELFARE BENEFIT PLAN COMMONLY REFERRED TO AS A "HEALTH REIMBURSEMENT ARRANGEMENT" PLAN. THE PLAN IS DESIGNED TO BE A TAX-FREE ACCOUNT FOR PARTICIPANTS TO PAY HEALTH BENEFITS NOT PROVIDED BY SOCIAL SECURITY, MEDICARE, OR ANY OTHER HEALTH INSURANCE CONTRACT OR PLAN. THE PAYMENTS OR REIMBURSEMENTS MAY NOT BE MADE FOR ITEMS PAID OR PAYABLE BY ANY OTHER INSURANCE CONTRACT OR PLAN, OR FOR EXPENSES THAT ARE DEDUCTED BY THE PARTICIPANT UNDER ANY OTHER SECTION OF THE INTERNAL REVENUE CODE OR WHICH WERE INCURRED PRIOR TO BECOMING A PARTICIPANT OF THE PLAN. THE AFOREMENTIONED EXPENSES MUST BE EXPENSES OF THE PARTICIPANTS, THE SPOUSES OF THE PARTICIPANTS AND/OR THE DEPENDENTS OF THE PARTICIPANTS. 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 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 2 2 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 X REHN & ASSOCIATES 5095340600 PO BOX 5433 SPOKANE WA 992050433 X MELANIE DENNING TRUSTEE 2.00 X 0 0 0 AMY JENKS TRUSTEE 2.00 X 0 0 0 0 0 0 0 0 0 0 0 PLAN CONTRIBUTIONS 525100 2903329 2903329 2903329 503797 503797 8744555 8782557 -38002 -38002 -38002 3369124 2903329 0 465795 2804190 59575 14175 32994 3630 MONTANA REIMBURSEMENT 61084 ACA REPORTING 4968 2980616 208074 155264 219885 166183 15432838 17412238 15860797 17733685 12901 15247 12901 15247 X 0 0 0 0 15847896 17718438 15847896 17718438 15860797 17733685 388508 1482035 0 X 0 1 X 0 0 0 4851158 1482035 1482035 3369123 0 3369123 2980616 0 2980616 0 2980616 FORM 990, PART VI, SECTION A, LINE 3 THE TRUST HAS CONTRACTED WITH A THIRD-PARTY ADMINISTRATOR (REHN & ASSOCIATES) TO PROVIDE BOOKKEEPING AND ADMINISTRATIVE SERVICES. FORM 990, PART VI, SECTION A, LINE 7A THE TRUST HOLDS ASSETS OF THE STATE OF MONTANA VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION HEALTH BENEFIT PLAN (THE PLAN). THE CORPORATE TRUSTEE EXECUTES CERTAIN DIRECTIVES OF THE ADMINISTRATOR WHICH IS THE STATE OF MONTANA DEPARTMENT OF ADMINISTRATION, EMPLOYEE BENEFIT BUREAU (THE STATE). THE STATE MAY REPLACE THE CORPORATE TRUSTEE AT ANY TIME. FORM 990, PART VI, SECTION A, LINE 7B THE TRUST HOLDS ASSETS OF THE STATE OF MONTANA VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION HEALTH BENEFIT PLAN (THE PLAN). THE CORPORATE TRUSTEE EXECUTES CERTAIN DIRECTIVES OF THE ADMINISTRATOR WHICH IS THE STATE OF MONTANA DEPARTMENT OF ADMINISTRATION, EMPLOYEE BENEFIT BUREAU (THE STATE). THE STATE RETAINS RESPONSIBILITY FOR THE OVERSIGHT AND ADMINISTRATION OF THE PLAN. FORM 990, PART VI, SECTION A, LINE 8A THE TRUST HOLDS ASSETS OF THE STATE OF MONTANA VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION HEALTH BENEFIT PLAN (THE PLAN). THE CORPORATE TRUSTEE EXECUTES CERTAIN DIRECTIVES OF THE ADMINISTRATOR WHICH IS THE STATE OF MONTANA DEPARTMENT OF ADMINISTRATION, EMPLOYEE BENEFIT BUREAU. NO TRUSTEE MEETINGS ARE HELD; HOWEVER, ALL DIRECTIVE AND COMMUNICATIONS BETWEEN THE TRUSTEE AND PLAN SPONSOR ARE DOCUMENTED AND RETAINED. IN ADDITION, ANY CHANGES IN THE ADMINISTRATION OF THE PLAN, OR IN POLICIES OR PROCEDURES OF THE PLAN AND ALL AMENDMENTS TO THE PLAN ARE COMMUNICATED IN WRITING TO ALL PARTICIPATING EMPLOYERS AND PARTICIPANTS. FORM 990, PART VI, SECTION A, LINE 8B THE TRUST DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED UNDER THE GUIDANCE OF THE PLAN ADMINISTRATOR (STATE OF MONTANA DEPARTMENT OF ADMINISTRATION, EMPLOYEE BENEFIT BUREAU) BY THE INDEPENDENT ACCOUNTING FIRM CLIFTONLARSONALLEN LLP. DRAFT COPIES OF THE TRUST'S FINANCIAL STATEMENTS AND FORM 990 WERE FIRST PROVIDED TO THE TRUST'S CONSULTANTS AND ADVISORS, WHO REVIEWED THE FORM 990 FOR ACCURACY AND COMPLETENESS. ANY QUESTIONS, CONCERNS OR ISSUES RAISED BY THE CONSULTANTS AND ADVISORS WERE ADRESSED AND ANY NECESSARY REVISIONS WERE MADE TO THE FORM 990. THE REVISED FORM 990 WAS THEN PROVIDED TO THE AUTHORIZED REPRESENTATIVES OF THE STATE OF MONTANA DEPARTMENT OF ADMINISTRATION, EMPLOYEE BENEFIT BUREAU (THE STATE) FOR THEIR REVIEW AND APPROVAL. ANY ADDITIONAL QUESTIONS, CONCERNS OR ISSUES RAISED BY THE STATE WERE ADDRESSED AND ANY NECESSARY REVISIONS WERE MADE TO THE FORM 990. THE FINAL VERSION OF THE FORM 990 WAS PROVIDED TO THE CORPORATE TRUSTEE FOR FINAL REVIEW AND APPROVAL TO FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. CITY OF BOZEMAN MONTANA CITY OF COLUMBIA FALLS CITY OF KALISPELL MONTANA CHESTER-JOPLIN-INVERNESS PUBLIC SCHOOLS MONTANA STATE DEPARTMENT OF NATIONAL RESOURCES MONTANA STATE DEPARTMENT OF ADMINISTRATION MONTANA STATE DEPARTMENT OF CORRECTIONS MONTANA STATE DEPARTMENT OF ENVIRONMENTAL QUALITY MONTANA STATE DEPARTMENT OF HEALTH AND HUMAN SERVICES MONTANA STATE DEPARTMENT OF LABOR MONTANA STATE DEPARTMENT OF MILITARY AFFAIRS MONTANA STATE DEPARTMENT OF REVENUE MONTANA STATE DEPARTMENT OF FISH WILDLIFE AND PARKS FLATHEAD COUNTY MONTANA FLATHEAD VALLEY COMMUNITY COLLEGE GALLATIN AIRPORT AUTHORITY MONTANA STATE GOVERNOR'S OFFICE GREAT FALLS SCHOOL DISTRICT HARDIN SCHOOL DISTRICT MONTANA STATE DEPARTMENT OF JUSTICE MONTANA STATE LEGISLATIVE SERVICES DIVISON MONTANTA STATE DEPARTMENT OF LIVESTOCK LOCKWOOD FIRE DISTRICT MISSOULA COUNTY MONTANA MONTANA STATE DEPARTMENT OF TRANSPORTATION MONTANA HISTORICAL SOCIETY MONTANA STATE LAW LIBRARY PONDERA COUNTY MONTANA MONTANA PUBLIC SERVICE COMMISSION ROSEBUD COUNTY MONTANA STILLWATER COUNTY MONTANA MONTANA SUPREME COURT TOWN OF MANHATTAN MONTANA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0